allotment 分配；配股 J PkI+0
allotment notice 股份配售通知；配股通知 TuzH'F
allotment of shares 股份分配 jNP%BNd1f
allowable 可获宽免；免税的 <*DP G\6Ma
allowable business loss 可扣除的营业亏损 6g'+1%O
allowable expenses 可扣税的支出 G": u::h R
allowance 免税额；津贴；备抵；准备金 O+ o_{t\R
allowance for debts 债项的免税额 C8
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allowance for depreciation by wear and tear 耗损折旧免税额 VY "i>Ae
allowance for funeral expenses 殡殓费的免税额 P6;Cohfh
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m"mU:-jk`
allowance for repairs and outgoings 修葺及支出方面的免税额 ]s~%1bd
allowance to debtor 给债务人的津贴 Yx<wYzD
alteration of capital 资本更改 X8(
W sN
alternate trustee 候补受托人 d ]Mj r2h
amalgamation 合并 SgY\h{{sP
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mf)E%qo
ambit of charges 征税范围；收费范围 s%t =*+L\
amended valuation 经修订的估值 NU!B|l
American Commodities Exchange 美国商品交易所 }; ]f 3
American Express Bank Limited 美国运通银行 A@JZK+WB}
American Stock Exchange 美国证券交易所 ph=U<D4
amortization 摊销 G:{\-R'
amount due from banks 存放银行同业的款项 kB ;!EuL
amount due from banks abroad 存放海外银行同业的款项 l*n4d[0J
amount due from holding companies 控股公司欠款 firiYL"=44
amount due from local banks 存放本港银行同业的款项 `i3fC&?C
amount due to banks 银行同业的存款 7|q _JdKoU
amount due to banks abroad 海外银行同业的存款 - x]gp5
amount due to holding companies 控股公司存款 -gb'DN1BG
amount due to local banks 本港银行同业的存款 = j
S
amount due to outport banks 外埠银行同业的存款 2?\L#=<F
amount for note issue 发行纸币的款额 =bB7$# al
amount of bond 担保契据的款额 $nW^Gqwj]1
amount of consideration 代价款额 D^\2a;[AxA
amount of contribution 供款数额 "3:TrM$|A
amount of indebtedness 负债款额 glP
W9q,f
amount of principal of the loan 贷款本金额 f2RIOL,
amount of rates chargeable 应征差饷数额 xsSX~`
amount of share capital 股本额 JM Ikr9/$
amount of sums assured 承保款额 M]M(E) *5
amount of variation 变动幅度 ~3s\Q%
amount of vote 拨款数额 XpibI3:<
amount payable 应付款额 U Zc%XZ`"V
amount receivable 应收款额 #Vh$u %q3
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
hDHIi\%
analysis 分析 +~1~f'4J
ancillary risk 附属风险 ?<-ins
annual account 周年帐目；周年帐目报表；年度决算；年结 1PjqXgN5p
annual accounting date 年结日期 X"3 Za[9j
annual allowance 每年免税额；年积金；年度津贴；年津 ] ~- vU{
annual balance 年度余额 )m[dfeqd +
annual disposable income 每年可动用收入 088"7 s
annual estimates 周年预算 ##clReS
annual fee 年费 1rQKHC:|
annual general meeting 周年大会 D^e7%FX
annual growth rate 年增率；每年增长率 3Mt Alc0xp
annual long-term supplement 长期个案每年补助金 )NC
kq~M
annual pensionable emolument 可供计算退休金的年薪
&u7 oa
annual report 年报 dt|f4 XWF
Annual Report on the Consumer Price Index 《消费物价指数年报》 >@c~ M
annual return 周年报表；周年申报表；每年报税表格 f
!aE/e \
Annual Return Rules 《周年报表规则》 !E |k#c9
annual review of consumer prices 每年消费物价回顾 Seb J}P1x
annual roll-forward basis 逐年延展方式 I`8
jJpG
A
annual salary 年薪 B!zqvShF
annual statement 年度报表；年度决算表
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#KZE
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 q mM%MPv
annuitant 年金受益人 J}J7A5P
annuity 年金 dw]wQ\4B
annuity contract 年金合约 *QT|J 6ng
annuity on human life 人寿年金 ,3E9H &@ j
antecedent debt 先前的债项 J=C63YB
ante-dated cheque 倒填日期支票 [.`%]Z(
anticipated expenditure 预期开支 ccu13Kr>E
anticipated net profit 预期纯利 7f\@3r
anticipated revenue 预期收入 N"wp2 w
anti-inflation measure 反通货膨胀措施 2>!? EIE7
anti-inflationary stance 反通货膨胀立场 ,,KGcDBj
apparent deficit 表面赤字 0[T>UEI?
apparent financial solvency 表面偿债能力 jJD Y l( [
apparent partner 表面合伙人 "~HV!(dRMC
application for personal assessment 个人入息课税申请书 8x9$6HO
application of fund 资金应用 KGoHn6jM
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 'fkaeFzOl
appointed actuary 委任精算师 lSk<euCYs
appointed auditor 委任核数师；委任审计师 3 JR1If
appointed trustee 委任的受托人 5};$>47m
appointer 委任人 eX@7f! uz
apportioned pro rata 按比例分摊 R1=ir# U|D
apportionment 分配；分摊 J$Q m:DC5
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ';hTGLq\X
apportionment formula 分摊方程式 1 KtPq,
apportionment of estate duty 遗产税的分摊 p~xrl jP$
appraisal 估价；评估 !(wH}ti
appreciable growth 可观增长 :&oUI&(o
appreciable impact 显着影响 ) "o+wSI1
appreciable increase 可观增长 f; "6I
appreciation 增值；升值 _%$(D"^j
appreciation against other currencies 相对其他货币升值 VF<C#I
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \O7Vo<B&D
appreciation tax 增值税 KZxA\,Y'5
appropriation 拨款；拨用；拨付 * (4TasQu
appropriation account 拨款帐目 o-D,K dY
Appropriation Bill 拨款法案 9I RvbE~2
appropriation-in-aid system 补助拨款办法 GK/Q]}Q8pZ
approved assets 核准资产 P6E=*^^m(
approved basket stock 认可一篮子证券 v 8`)h<:W?
approved budget 核准预算 #Rkld v'
approved charitable donation 认可慈善捐款 Sp]i~#q_'
approved charitable institution 认可慈善机构 n6a*|rE
approved currency 核准货币；认可货币 @- ma_0cZQ
approved estimates 核准预算 g}-Ch#
approved estimates of expenditure 核准开支预算 $.z~bmH"D
approved overseas insurer 核准海外保险人 ab=s+[r1
approved overseas trust company 核准海外信托公司 ;| hEXd?b
approved pooled investment fund 核准汇集投资基金 `>q|_w \e
approved provident fund scheme 认可公积金计划 ; ^,2
Qs M
approved provision 核准拨款 O&:0mpRZ
approved redeemable share 核准可赎回股份 N &0 MA
approved regional stock 认可地区性证券 (&6C,O~n^.
approved retirement scheme 认可退休金计划 $nOd4{s_
approved subordinated loan 核准附属贷款 Hh bf 9)
arbitrage 套戥；套汇；套利 Qw$"W/&X
arbitrageur 套戥者；套汇者 Z`?<A da
arbitrary amount 临时款项 E00zf3Jgv'
arrangement 措施；安排；协定 I>27U<PX
arrears 欠款 sX&M+'h
arrears of pay 欠付薪酬 :` Kr|3bQ
arrears of revenue 逾期未收税款；逾期未收的帐项
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articles of association 组织章程；组织细则；组织章程细则 RTSR-<{z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /)i)wxi
ascertainment of profit 确定利润 {I |k@
"Asia Clear" “亚洲结算系统”
