allotment 分配；配股 #t+d iR
allotment notice 股份配售通知；配股通知 #f+$Ddg*
allotment of shares 股份分配 6 :~v4W!k
allowable 可获宽免；免税的 6R^^ .tCs
allowable business loss 可扣除的营业亏损 C 9t4#"
allowable expenses 可扣税的支出 4]E3c AJ
allowance 免税额；津贴；备抵；准备金 cb}[S:&|
allowance for debts 债项的免税额 BT(CM,bp
allowance for depreciation by wear and tear 耗损折旧免税额 R2
V4#
allowance for funeral expenses 殡殓费的免税额 `*shF9.\C
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ukUGvK
allowance for repairs and outgoings 修葺及支出方面的免税额 p3 ^ m9J
allowance to debtor 给债务人的津贴 Q@Ho piC
alteration of capital 资本更改 )-. _FOZ6
alternate trustee 候补受托人 d N$Tf
amalgamation 合并 <%" b9T`'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L+q/){Dd(
ambit of charges 征税范围；收费范围 :eCU/BC4
amended valuation 经修订的估值 &c,kQo+pA
American Commodities Exchange 美国商品交易所 aca=yDs2
American Express Bank Limited 美国运通银行 3p'I5, }
American Stock Exchange 美国证券交易所 *I0 T{~
amortization 摊销 R~6$oeWAw
amount due from banks 存放银行同业的款项 UNBH
amount due from banks abroad 存放海外银行同业的款项 :*KHx|Q
amount due from holding companies 控股公司欠款 Pjc
Tx +
amount due from local banks 存放本港银行同业的款项 H/37)&$ E(
amount due to banks 银行同业的存款 d}4Y(
amount due to banks abroad 海外银行同业的存款 q?8|
[.
amount due to holding companies 控股公司存款 hr)B[<9
amount due to local banks 本港银行同业的存款 \QCJ4}\CS
amount due to outport banks 外埠银行同业的存款 7K98#;a)5
amount for note issue 发行纸币的款额 KGFv"u{
amount of bond 担保契据的款额 tw9f%p
amount of consideration 代价款额 ~
(jKz}'~U
amount of contribution 供款数额 ^=-y%kp"
amount of indebtedness 负债款额 .~7FyL
l$
amount of principal of the loan 贷款本金额 _BP&n
amount of rates chargeable 应征差饷数额 AQwdw>I-FX
amount of share capital 股本额 5f 5f 0|ok
amount of sums assured 承保款额 Nb'''W-iu
amount of variation 变动幅度 h[@tZ( jrY
amount of vote 拨款数额 e(<st r>
amount payable 应付款额 7 36Jq^T
amount receivable 应收款额 Ob<
{G"
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BNs@n"k
analysis 分析 u@cYw:-C
ancillary risk 附属风险 Fkd+pS\9g~
annual account 周年帐目；周年帐目报表；年度决算；年结 /PSd9N*=y
annual accounting date 年结日期 XcUwr
annual allowance 每年免税额；年积金；年度津贴；年津 ?m\t| /0Q
annual balance 年度余额 @/o hg0
annual disposable income 每年可动用收入 ] [p>Y>:b-
annual estimates 周年预算 :BV6y|J9O^
annual fee 年费 i=oU;7~zK
annual general meeting 周年大会 |M, iM]
annual growth rate 年增率；每年增长率
ElW~48
annual long-term supplement 长期个案每年补助金 M# %a(Y3K)
annual pensionable emolument 可供计算退休金的年薪 v : OR
annual report 年报 .E8_Oz
Annual Report on the Consumer Price Index 《消费物价指数年报》 > E{";C)
annual return 周年报表；周年申报表；每年报税表格 1`qMj0Y_
Annual Return Rules 《周年报表规则》 lrIjJ
V
annual review of consumer prices 每年消费物价回顾 9^#c|
0T
annual roll-forward basis 逐年延展方式 ~yW4)4k;b
annual salary 年薪 3!|;iJRH
annual statement 年度报表；年度决算表 +Z
!)^j
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &keR~~/
annuitant 年金受益人 e 9U9Uu[
annuity 年金 GQUe!G9
annuity contract 年金合约 /n{omx
annuity on human life 人寿年金 ,N]H dR
antecedent debt 先前的债项 [
QoK5Yw{
ante-dated cheque 倒填日期支票 q %"V
Yt4
anticipated expenditure 预期开支 mQ|v26R
anticipated net profit 预期纯利 UMm!B `M
anticipated revenue 预期收入 zv\kPfGDK
anti-inflation measure 反通货膨胀措施 l:,'j@%
anti-inflationary stance 反通货膨胀立场 MS
81sN\d
apparent deficit 表面赤字 q!u~jI9 j
apparent financial solvency 表面偿债能力 @ ] DVD
apparent partner 表面合伙人 1;Cyz )
application for personal assessment 个人入息课税申请书 P uA9X[=
application of fund 资金应用 !W}9no
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 PIoLywpRn
appointed actuary 委任精算师 qGB{7-r u
appointed auditor 委任核数师；委任审计师 DN-+o sPi
appointed trustee 委任的受托人 Z8@J`0x
appointer 委任人 OuID%p"O
apportioned pro rata 按比例分摊 pm
9"4 z
apportionment 分配；分摊 lvBx\e;7P
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J$GUB3
G
apportionment formula 分摊方程式 bB1 UZ O
apportionment of estate duty 遗产税的分摊 d\|?-hY`[
appraisal 估价；评估 !h23cj+V
appreciable growth 可观增长 2a`o
&S
appreciable impact 显着影响 rrBsb -
appreciable increase 可观增长 <6 6X Xh .
appreciation 增值；升值 8"2=U6*C
appreciation against other currencies 相对其他货币升值 Yb s\ES'?A
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $j5K8A d
appreciation tax 增值税 1Z+8r
appropriation 拨款；拨用；拨付 g9}DnCT*.
appropriation account 拨款帐目 7byK{{/z
Appropriation Bill 拨款法案 Eg#K.5hJ
appropriation-in-aid system 补助拨款办法 D%OQ e#!
approved assets 核准资产
!sQY&*
approved basket stock 认可一篮子证券 c1k/UcEcg~
approved budget 核准预算 '
V^6XI
approved charitable donation 认可慈善捐款 93("oBd[s(
approved charitable institution 认可慈善机构 >~[c|ffyo/
approved currency 核准货币；认可货币 5
ZGNz1)?V
approved estimates 核准预算 |,gc_G
approved estimates of expenditure 核准开支预算 mS$j?>
m
approved overseas insurer 核准海外保险人 pN:Kdi
approved overseas trust company 核准海外信托公司 (|:M&Cna]
approved pooled investment fund 核准汇集投资基金 &_dt>.
approved provident fund scheme 认可公积金计划 RKHyw 08
approved provision 核准拨款 |ef7bKU8
approved redeemable share 核准可赎回股份 8dZS
i
approved regional stock 认可地区性证券 iNtaDX| %/
approved retirement scheme 认可退休金计划 |:nOp(A\*
approved subordinated loan 核准附属贷款 A
}G7l?V&
arbitrage 套戥；套汇；套利 Z_};|B}
arbitrageur 套戥者；套汇者 e6R}0w~G
arbitrary amount 临时款项 oTU!R ,
arrangement 措施；安排；协定 ~?4PBq
arrears 欠款 {5U{ 8b]k
arrears of pay 欠付薪酬 =n5zM._S-
arrears of revenue 逾期未收税款；逾期未收的帐项 #%iDT6
articles of association 组织章程；组织细则；组织章程细则 TN!j13,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W= ^#v
ascertainment of profit 确定利润 #>b3"[ |
"Asia Clear" “亚洲结算系统”
