allotment 分配；配股 ) "#'
allotment notice 股份配售通知；配股通知 85{m+1O~
allotment of shares 股份分配
dn6B43w
allowable 可获宽免；免税的 c
pY {o^
allowable business loss 可扣除的营业亏损 W+nu =iQ!
allowable expenses 可扣税的支出 l{3B }_,
allowance 免税额；津贴；备抵；准备金 j)1y v.
allowance for debts 债项的免税额 ]-PzN'5\'
allowance for depreciation by wear and tear 耗损折旧免税额 MfTLa)Rz
allowance for funeral expenses 殡殓费的免税额 LHAlXo;
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y !e]bv N
allowance for repairs and outgoings 修葺及支出方面的免税额 |Td+,>,
allowance to debtor 给债务人的津贴 LzygupxY!
alteration of capital 资本更改 lG*Rw-?a
alternate trustee 候补受托人 MatXhP] Fi
amalgamation 合并 y>{: [L9*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X
@nBj;
ambit of charges 征税范围；收费范围 Vs>Pv$kW
amended valuation 经修订的估值 GnV0~?
American Commodities Exchange 美国商品交易所 p: ,Y6[gMo
American Express Bank Limited 美国运通银行 ? @V R%z
American Stock Exchange 美国证券交易所 dWY%bb
amortization 摊销 vL/ 3(Bo7
amount due from banks 存放银行同业的款项 x^eu
[olN
amount due from banks abroad 存放海外银行同业的款项 f49kf**
amount due from holding companies 控股公司欠款 T}~TW26v
amount due from local banks 存放本港银行同业的款项 8$Q`wRt(%
amount due to banks 银行同业的存款 gmTBT#{6yH
amount due to banks abroad 海外银行同业的存款 ;# B(L=/
amount due to holding companies 控股公司存款 +,Dc0VC?
amount due to local banks 本港银行同业的存款 f *ZU a
amount due to outport banks 外埠银行同业的存款
D+8d^-:
amount for note issue 发行纸币的款额 ]{-.?W*$
amount of bond 担保契据的款额 ;D5>iek5
amount of consideration 代价款额 \lL[08G
amount of contribution 供款数额 95 ;{ms[
amount of indebtedness 负债款额 a|ft l&uk
amount of principal of the loan 贷款本金额 -luQbGcT3
amount of rates chargeable 应征差饷数额 [f 6uwp
amount of share capital 股本额 AXfU
$~
amount of sums assured 承保款额 vwR_2u
amount of variation 变动幅度 D6SUzI1+H
amount of vote 拨款数额 tMr7
d
amount payable 应付款额 rK~-Wzwu
amount receivable 应收款额 N_t,n^i9>*
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h!"2Ux3!x
analysis 分析 3CUQQ_
ancillary risk 附属风险 I?KN7(9u?
annual account 周年帐目；周年帐目报表；年度决算；年结 :XKYfc_y
annual accounting date 年结日期 !}*N';
annual allowance 每年免税额；年积金；年度津贴；年津 OY*y< >
annual balance 年度余额 ;i{B,!#
annual disposable income 每年可动用收入 H7O~So*N5
annual estimates 周年预算 6(|mdk`i
annual fee 年费 ?y>N&\pt2
annual general meeting 周年大会 $0* sj XV
annual growth rate 年增率；每年增长率 6iFlz9XiI
annual long-term supplement 长期个案每年补助金 Jcw^ Z,
annual pensionable emolument 可供计算退休金的年薪 U } 2@
annual report 年报 kuY^o,u-1e
Annual Report on the Consumer Price Index 《消费物价指数年报》 OqGp|`
annual return 周年报表；周年申报表；每年报税表格 Q+CJd>B
Annual Return Rules 《周年报表规则》 G T>'|~e
annual review of consumer prices 每年消费物价回顾 J
_s`G
annual roll-forward basis 逐年延展方式 1=VyD<dNG6
annual salary 年薪 QE]@xLz
annual statement 年度报表；年度决算表 = XZU9df
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 b[%@3 }E
annuitant 年金受益人 s|YH_1r
annuity 年金 vrn4yHoZ
annuity contract 年金合约 iIfiv<(ChM
annuity on human life 人寿年金 $e^"Inhtqp
antecedent debt 先前的债项 opX07~1
ante-dated cheque 倒填日期支票 .EYL
anticipated expenditure 预期开支 *i#2>=)
anticipated net profit 预期纯利 s5, @=(,
anticipated revenue 预期收入 J%bNt)K}
anti-inflation measure 反通货膨胀措施 ;R$G.5h
anti-inflationary stance 反通货膨胀立场 goM;Pf
"<
apparent deficit 表面赤字 (6%T~|a
apparent financial solvency 表面偿债能力 VPCI5mS_
apparent partner 表面合伙人 N$=YL
@m8
application for personal assessment 个人入息课税申请书 P0N/bp2Uy
application of fund 资金应用 pEB3 qGA
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 g%2G=gR$?z
appointed actuary 委任精算师 hvt]VC]]
appointed auditor 委任核数师；委任审计师 xvGY d,dlK
appointed trustee 委任的受托人 zD_5TG M =
appointer 委任人 +U
f
w
apportioned pro rata 按比例分摊 >=k7#av
apportionment 分配；分摊 g4W$MI
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b+s'B4@rb
apportionment formula 分摊方程式 b:1B
>
apportionment of estate duty 遗产税的分摊 01Jav~WR
appraisal 估价；评估 a[ ULSYEi
appreciable growth 可观增长 /N0m F< P
appreciable impact 显着影响 /%YW[oY{V
appreciable increase 可观增长 D pHubqWz
appreciation 增值；升值 ]t[%.^5#
appreciation against other currencies 相对其他货币升值 @`.4 "*@M
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mF
gqM:
appreciation tax 增值税 CKw-HgXG
appropriation 拨款；拨用；拨付 ueg%yvO
appropriation account 拨款帐目
ff9 m_P
Appropriation Bill 拨款法案 ZllmaI
appropriation-in-aid system 补助拨款办法 iBE|6+g~Cj
approved assets 核准资产 y)r`<B
approved basket stock 认可一篮子证券 t%@iF
U;}
approved budget 核准预算 I!zoo[/)%
approved charitable donation 认可慈善捐款 Zf M ]A)
approved charitable institution 认可慈善机构 !&%KJS6p4
approved currency 核准货币；认可货币 w+m7jn!$
approved estimates 核准预算 j)i c 7 b
approved estimates of expenditure 核准开支预算 %
:G78.
approved overseas insurer 核准海外保险人 q\tr&@4iC
approved overseas trust company 核准海外信托公司 BDt$s(
\
approved pooled investment fund 核准汇集投资基金 2_$8Ga
approved provident fund scheme 认可公积金计划 lU 9o"2
approved provision 核准拨款 hC-uz _/3
approved redeemable share 核准可赎回股份 51:5rN(_
approved regional stock 认可地区性证券 HSud$(w
approved retirement scheme 认可退休金计划 8] LF{Obz[
approved subordinated loan 核准附属贷款 )~M@2;@L
arbitrage 套戥；套汇；套利 :7@[=n
arbitrageur 套戥者；套汇者 l_yy;e
arbitrary amount 临时款项 CfOyHhhKX
arrangement 措施；安排；协定 d 6Y9D=O
arrears 欠款 X&Oo[Z
arrears of pay 欠付薪酬 Ioe.[&o6B
arrears of revenue 逾期未收税款；逾期未收的帐项 'q}Ud10c
articles of association 组织章程；组织细则；组织章程细则 4#t'1tzu#
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =u0=)\0@r
ascertainment of profit 确定利润 Eq@sU ?j
"Asia Clear" “亚洲结算系统”
