allotment 分配；配股 1B+MCt4
allotment notice 股份配售通知；配股通知 j,80 EhZ
allotment of shares 股份分配 pB|L%#.cW
allowable 可获宽免；免税的 'C1=(PE%`
allowable business loss 可扣除的营业亏损 } .3F| H
allowable expenses 可扣税的支出 '(5 &Sj/C
allowance 免税额；津贴；备抵；准备金 e7t).s)b{
allowance for debts 债项的免税额 8U/q3@EC
allowance for depreciation by wear and tear 耗损折旧免税额 bEV
9l
allowance for funeral expenses 殡殓费的免税额 Z=sy~6m+v
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9.qI hg
allowance for repairs and outgoings 修葺及支出方面的免税额 l:a+o gm3
allowance to debtor 给债务人的津贴 K%Mm'$fTw
alteration of capital 资本更改 FviLlly6
alternate trustee 候补受托人 S]KcAz( fX
amalgamation 合并 LU_@8i:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W=j/2c/
ambit of charges 征税范围；收费范围 *!,+%0
amended valuation 经修订的估值 8JAA?0L"'
American Commodities Exchange 美国商品交易所 Ox 8dnPcx
American Express Bank Limited 美国运通银行
$Tfq9
American Stock Exchange 美国证券交易所 (?J6 vK}S
amortization 摊销 $yIcut7
amount due from banks 存放银行同业的款项 i6-q%%]6
amount due from banks abroad 存放海外银行同业的款项 TYw0#ZXo
amount due from holding companies 控股公司欠款 ;DL|%-%;$r
amount due from local banks 存放本港银行同业的款项 5@tpJ8E8$
amount due to banks 银行同业的存款 f~jx2?W
amount due to banks abroad 海外银行同业的存款 6dV@.(][a
amount due to holding companies 控股公司存款 IPbdX@FeV
amount due to local banks 本港银行同业的存款 95_ ?F7}9
amount due to outport banks 外埠银行同业的存款 <]b}R;9v
amount for note issue 发行纸币的款额 nSz Fs(]f
amount of bond 担保契据的款额 p)f OAr
amount of consideration 代价款额 qBpv[m
amount of contribution 供款数额 z_*] joL
amount of indebtedness 负债款额 $|C%G6!s?@
amount of principal of the loan 贷款本金额 r62 x*?/
amount of rates chargeable 应征差饷数额 f62z9)`^
amount of share capital 股本额 2xZg, \
amount of sums assured 承保款额 !aeL*
`;
amount of variation 变动幅度 I.fV_
H^
amount of vote 拨款数额 qlIC{:E0
amount payable 应付款额 qDM/
6xO
amount receivable 应收款额 gT<E4$I69
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .bB_f7TH.
analysis 分析 S6 $S%
$
ancillary risk 附属风险 ":"QsS#*"#
annual account 周年帐目；周年帐目报表；年度决算；年结 D=mU!rjr1
annual accounting date 年结日期 <. HHV91
annual allowance 每年免税额；年积金；年度津贴；年津
Gs7mO
annual balance 年度余额 ZF51|b
annual disposable income 每年可动用收入 jm =E_86_
annual estimates 周年预算 w^ui%9
&6H
annual fee 年费 C:hfI;*7
annual general meeting 周年大会 b5_A*-s$M
annual growth rate 年增率；每年增长率
UQ$dO2^
annual long-term supplement 长期个案每年补助金 W2wDSP-
annual pensionable emolument 可供计算退休金的年薪 Eg3rbqM- 8
annual report 年报 -vGyEd7
Annual Report on the Consumer Price Index 《消费物价指数年报》 tRS^|??
annual return 周年报表；周年申报表；每年报税表格 J@"Pv~R
Annual Return Rules 《周年报表规则》 $ &qB,>5=X
annual review of consumer prices 每年消费物价回顾 w(J-[t118
annual roll-forward basis 逐年延展方式 k)[} 3oq
annual salary 年薪 -]Z!_[MlDF
annual statement 年度报表；年度决算表 2K..
;A$
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 UX41/# 4
annuitant 年金受益人 u z
` H
annuity 年金 ~1S7\e7{
annuity contract 年金合约 L(PJ9wjkD
annuity on human life 人寿年金 vPi\ v U{
antecedent debt 先前的债项 lBR6O!sBP
ante-dated cheque 倒填日期支票 nOk
X: 5
anticipated expenditure 预期开支 +; C|5y
anticipated net profit 预期纯利
6O"Vy
anticipated revenue 预期收入 Nk3 ]<#$
anti-inflation measure 反通货膨胀措施 u4IgPCTZ+
anti-inflationary stance 反通货膨胀立场 N ]}Re$5
apparent deficit 表面赤字 )P[B!
apparent financial solvency 表面偿债能力 ~"gOq"y 5p
apparent partner 表面合伙人 6" |PJ_@ P
application for personal assessment 个人入息课税申请书 9$~D4T
application of fund 资金应用 bC$n+G>6k
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 cK(}B_D$
appointed actuary 委任精算师 |O+R%'z'<
appointed auditor 委任核数师；委任审计师 '$
s: cS`=
appointed trustee 委任的受托人 KAgiY4
appointer 委任人 N?kXAT
B
apportioned pro rata 按比例分摊 >%qGK-_
apportionment 分配；分摊 oFoG+H"&7\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3d cZ1Yrn
apportionment formula 分摊方程式
pls f` a
apportionment of estate duty 遗产税的分摊 )Si`>o3T-.
appraisal 估价；评估 &'WgBjP
appreciable growth 可观增长 n-D r/c4
appreciable impact 显着影响 ,
PJl32
appreciable increase 可观增长 qI<*Cze
appreciation 增值；升值 k ,X)PQc
appreciation against other currencies 相对其他货币升值 aMm`G}9n
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h6)hZ'z V
appreciation tax 增值税 2}[rc%tV:?
appropriation 拨款；拨用；拨付 np=
m ~k
appropriation account 拨款帐目 cn<9!2a
Appropriation Bill 拨款法案 }=?r`J+Ev;
appropriation-in-aid system 补助拨款办法 twf;{lZ(
approved assets 核准资产 & |9mM=^
approved basket stock 认可一篮子证券 sFSrMI#R
approved budget 核准预算 @faf
approved charitable donation 认可慈善捐款 hh+GW*'~
approved charitable institution 认可慈善机构 QdO$,i '
approved currency 核准货币；认可货币 .a;-7|x
approved estimates 核准预算 -| J?-
approved estimates of expenditure 核准开支预算 9^igzRn0
approved overseas insurer 核准海外保险人 x ~Se- #$
approved overseas trust company 核准海外信托公司 & Radpb2p6
approved pooled investment fund 核准汇集投资基金 js;IUSj.
approved provident fund scheme 认可公积金计划 B^h]6Z/O
approved provision 核准拨款 *'d5~dz=
approved redeemable share 核准可赎回股份 /I[cj3}{+f
approved regional stock 认可地区性证券 SkvKzV.R;
approved retirement scheme 认可退休金计划 )I1LBvfQ
approved subordinated loan 核准附属贷款 h2=zvD;
arbitrage 套戥；套汇；套利 %{zM> le9
arbitrageur 套戥者；套汇者 OX8jCW
arbitrary amount 临时款项 : JW~$4
arrangement 措施；安排；协定 i;/qJKr&#
arrears 欠款 I*K^,XY+
arrears of pay 欠付薪酬 8f8+ 3
arrears of revenue 逾期未收税款；逾期未收的帐项 8Yb/
c*
articles of association 组织章程；组织细则；组织章程细则 ^,U&v;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dN\pe@#lKP
ascertainment of profit 确定利润 '\_ic=&u
"Asia Clear" “亚洲结算系统”
