allotment 分配；配股
x{ }z ;yG
allotment notice 股份配售通知；配股通知 d7Ur$K\=y
allotment of shares 股份分配
>ds%].$-\
allowable 可获宽免；免税的 '2 zL.:~
allowable business loss 可扣除的营业亏损 ~](fFa{
allowable expenses 可扣税的支出 YJxw 'U
>P
allowance 免税额；津贴；备抵；准备金 h;lirvO|
allowance for debts 债项的免税额 \RQ='/H*
allowance for depreciation by wear and tear 耗损折旧免税额 j
<%])
allowance for funeral expenses 殡殓费的免税额 ,a?
\M M9$
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7n
zGAz_W
allowance for repairs and outgoings 修葺及支出方面的免税额 bU 63X={
allowance to debtor 给债务人的津贴 -VDo[Zy
alteration of capital 资本更改 8&" (WuZ@
alternate trustee 候补受托人 Wl^R8w#Z$
amalgamation 合并 U-wLt(Y<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H(0q6~|
ambit of charges 征税范围；收费范围 Q
'(ihUq*k
amended valuation 经修订的估值 EPW7+Ve
American Commodities Exchange 美国商品交易所 b=a!j=-D
American Express Bank Limited 美国运通银行 CBf7]n0H
American Stock Exchange 美国证券交易所 /W#O +
amortization 摊销 +a=
0\lpOy
amount due from banks 存放银行同业的款项 ihT~ xt
amount due from banks abroad 存放海外银行同业的款项 k&hc m
amount due from holding companies 控股公司欠款 2W M\e lnA
amount due from local banks 存放本港银行同业的款项 }W)=@t
amount due to banks 银行同业的存款 a=G M[{og
amount due to banks abroad 海外银行同业的存款 M^rM-{?<
amount due to holding companies 控股公司存款 0h$GI "dR
amount due to local banks 本港银行同业的存款 tNs~M4TVVH
amount due to outport banks 外埠银行同业的存款 vAP{;Q0 i
amount for note issue 发行纸币的款额 l^NC]t
amount of bond 担保契据的款额 VVWM9x
amount of consideration 代价款额 YC_3n5F%
amount of contribution 供款数额 >zY \Llv
amount of indebtedness 负债款额 ~c{:DM
amount of principal of the loan 贷款本金额 09M;}4ev&7
amount of rates chargeable 应征差饷数额 ghk5rl$
amount of share capital 股本额 H'RL62!
amount of sums assured 承保款额 0BkV/v1Uc
amount of variation 变动幅度 sPNfbCOz
amount of vote 拨款数额 z}}]jR \y?
amount payable 应付款额 Ccfwa x+
amount receivable 应收款额 ?3sT" r_d@
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dTEJ=d40
analysis 分析 fm1X1T .
ancillary risk 附属风险 UkR3}{i
annual account 周年帐目；周年帐目报表；年度决算；年结 cTZ)"^ z!
annual accounting date 年结日期 IKvBf'%-
annual allowance 每年免税额；年积金；年度津贴；年津 QL"gWr`R
annual balance 年度余额 oL/o*^
annual disposable income 每年可动用收入 rlok%Rt4Z
annual estimates 周年预算 ;'RFo?u K
annual fee 年费 {7Cx#Ewd
annual general meeting 周年大会 ZofHi c
annual growth rate 年增率；每年增长率 !^U6Z@&/ R
annual long-term supplement 长期个案每年补助金 jeN1eM8 WI
annual pensionable emolument 可供计算退休金的年薪 Ri :p8
annual report 年报 OsW"CF2
Annual Report on the Consumer Price Index 《消费物价指数年报》 VlW9UF-W
annual return 周年报表；周年申报表；每年报税表格 Zcd7*EBdx
Annual Return Rules 《周年报表规则》
6X+}>qy
annual review of consumer prices 每年消费物价回顾 i8V
0Ty4~N
annual roll-forward basis 逐年延展方式 ~] =? b)B
annual salary 年薪 !"4w&bQ
annual statement 年度报表；年度决算表 }$&WC:Lg
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _=`x])mM
annuitant 年金受益人 AfWl6a?T8:
annuity 年金 {K aN,td9
annuity contract 年金合约 y[HQBv
annuity on human life 人寿年金 OKY+M^PP
antecedent debt 先前的债项 ;?6>mh( `
ante-dated cheque 倒填日期支票 3\!F\tqD \
anticipated expenditure 预期开支 +!&$SNLh(
anticipated net profit 预期纯利 F%6*Df;cSe
anticipated revenue 预期收入 * d*oS7
anti-inflation measure 反通货膨胀措施 t/:w1rw
anti-inflationary stance 反通货膨胀立场 2tr
:xi @
apparent deficit 表面赤字 +80 2`eax
apparent financial solvency 表面偿债能力 9EgP9up{6!
apparent partner 表面合伙人 HY;oy(
application for personal assessment 个人入息课税申请书 =Q?f9 6T
application of fund 资金应用 q
@ Kk\m
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 l=Wd ,$\
appointed actuary 委任精算师 [%.18FWI
appointed auditor 委任核数师；委任审计师 $^vP<
appointed trustee 委任的受托人 Fn,k!q
appointer 委任人 <Ry $7t,
apportioned pro rata 按比例分摊 n85r^W
apportionment 分配；分摊 4: sl(r
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r=csi
apportionment formula 分摊方程式 2,AaP*,
apportionment of estate duty 遗产税的分摊 \y*j4 0
appraisal 估价；评估 )*[
""&
appreciable growth 可观增长 _'JRo%{xGX
appreciable impact 显着影响 ,R
K3eQ
appreciable increase 可观增长 qc0 B<,x7
appreciation 增值；升值 KSOO?X0j
appreciation against other currencies 相对其他货币升值 %_tk7x
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }'`xu9 <
appreciation tax 增值税 4;\Y?M}g?
appropriation 拨款；拨用；拨付 gB+
G'I
appropriation account 拨款帐目 rbh[j@s@
Appropriation Bill 拨款法案 =x4a~=HX
appropriation-in-aid system 补助拨款办法 h*'d;_(,
approved assets 核准资产 uu3M{*}
approved basket stock 认可一篮子证券 1l]C5P} E
approved budget 核准预算 Ygx,t |?7
approved charitable donation 认可慈善捐款 IO[^z
v4 F
approved charitable institution 认可慈善机构 "A7<XN<
approved currency 核准货币；认可货币 ;
C_ >
approved estimates 核准预算 5DSuUEvWcL
approved estimates of expenditure 核准开支预算 ~u2w`H?V
approved overseas insurer 核准海外保险人 {5 Kz' FT
approved overseas trust company 核准海外信托公司 lM&UFEl-\
approved pooled investment fund 核准汇集投资基金 c! ~T2t
approved provident fund scheme 认可公积金计划 6 6dTs,C
approved provision 核准拨款 #7C6yXb%
approved redeemable share 核准可赎回股份 v$JLD t_
approved regional stock 认可地区性证券 8bbVbP
approved retirement scheme 认可退休金计划 ".M:`BoW4
approved subordinated loan 核准附属贷款 =AzOnXW:S
arbitrage 套戥；套汇；套利 1 )Eq&ASB
arbitrageur 套戥者；套汇者 Bt6xV<jD
arbitrary amount 临时款项 EO Q aY
arrangement 措施；安排；协定 ) ]}$
arrears 欠款 t[j9R#02?
arrears of pay 欠付薪酬 Wbd_a R
(
arrears of revenue 逾期未收税款；逾期未收的帐项 }#|2z}!
articles of association 组织章程；组织细则；组织章程细则 R25-/6_V>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |YXG(;-BS
ascertainment of profit 确定利润 +W
d L
"Asia Clear" “亚洲结算系统”
