allotment 分配；配股 U%ce0z
allotment notice 股份配售通知；配股通知 #:Di1I9<O7
allotment of shares 股份分配 T"' "T]^
X
allowable 可获宽免；免税的 I -i)D
allowable business loss 可扣除的营业亏损 d+%1q
allowable expenses 可扣税的支出 zqqpB
wk#
allowance 免税额；津贴；备抵；准备金 4em7PmT
allowance for debts 债项的免税额 REhXW_
x
allowance for depreciation by wear and tear 耗损折旧免税额 0i9y-32-
allowance for funeral expenses 殡殓费的免税额 {>G\3|^D
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O9]j $,i
allowance for repairs and outgoings 修葺及支出方面的免税额 #H(|+WEu
allowance to debtor 给债务人的津贴 l'VgS:NT
alteration of capital 资本更改 _n2PoE:5@P
alternate trustee 候补受托人 tq?lF$mM:
amalgamation 合并 %FQMB
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >/EmC3?b!
ambit of charges 征税范围；收费范围 jcN84AaRFI
amended valuation 经修订的估值 rSB"0 W7
American Commodities Exchange 美国商品交易所 |,5b[Y"Dt
American Express Bank Limited 美国运通银行 q,2]]K7y
American Stock Exchange 美国证券交易所 ,:QG%Et
amortization 摊销 }#q9>gx
amount due from banks 存放银行同业的款项 dx[<@f2c
amount due from banks abroad 存放海外银行同业的款项 qJFBdJU (1
amount due from holding companies 控股公司欠款 }3Pz{{B&+O
amount due from local banks 存放本港银行同业的款项 UKQ ,]VC
amount due to banks 银行同业的存款 }
O9q$-8!
amount due to banks abroad 海外银行同业的存款 h/`OG>./
amount due to holding companies 控股公司存款 {J%hTjCw
amount due to local banks 本港银行同业的存款 (80]xLEBL
amount due to outport banks 外埠银行同业的存款 @ h([c
amount for note issue 发行纸币的款额 {.z2n>1J{T
amount of bond 担保契据的款额 )dG7 $,g
amount of consideration 代价款额 O$Wt\Y <q
amount of contribution 供款数额 m1VyYG
amount of indebtedness 负债款额 9">}@1k
amount of principal of the loan 贷款本金额 0kpRvdEr-
amount of rates chargeable 应征差饷数额 42:\1 B#[
amount of share capital 股本额 &6PZX0M
amount of sums assured 承保款额 18Pc4~ > 0
amount of variation 变动幅度 Q0!gTV
amount of vote 拨款数额 y)|Q~8r
amount payable 应付款额 U#+S9jWe
amount receivable 应收款额 D<#+
R"
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]OM|Oo
analysis 分析 ._-^ 58[
ancillary risk 附属风险 $B*E k>EK
annual account 周年帐目；周年帐目报表；年度决算；年结 AGn:I??
annual accounting date 年结日期 ,2[la J
annual allowance 每年免税额；年积金；年度津贴；年津 z*l3O~mZ
annual balance 年度余额 U{RW=sYB~9
annual disposable income 每年可动用收入 ?BQZ\SXU
annual estimates 周年预算 q>%KIBh(
annual fee 年费 ,`G8U /
annual general meeting 周年大会 9cWl/7;zXO
annual growth rate 年增率；每年增长率 )}=`Gx5+
annual long-term supplement 长期个案每年补助金 . 3=WE@M
annual pensionable emolument 可供计算退休金的年薪 ~o= Sxaf
annual report 年报 4s^5t6
Annual Report on the Consumer Price Index 《消费物价指数年报》 *Z KI02M
annual return 周年报表；周年申报表；每年报税表格 }q G{1Er
Annual Return Rules 《周年报表规则》 &iR>:=ks N
annual review of consumer prices 每年消费物价回顾 " dXRUg"
annual roll-forward basis 逐年延展方式 0MF
[e3)a
annual salary 年薪 ['sj'3cW-
annual statement 年度报表；年度决算表 m-dne/%_
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +e`f|OQ
annuitant 年金受益人 = I Ls[p
annuity 年金 1@P/h#_Vr
annuity contract 年金合约
2+TCFp v
annuity on human life 人寿年金 >,y291p2
antecedent debt 先前的债项 ]=2Ba<)m
ante-dated cheque 倒填日期支票 %8>s :YG
anticipated expenditure 预期开支 8*H-</ =
anticipated net profit 预期纯利 \kvd;T# t6
anticipated revenue 预期收入 LgjL+w19
anti-inflation measure 反通货膨胀措施 [9 5(%&k.Q
anti-inflationary stance 反通货膨胀立场 k8F<j)"
apparent deficit 表面赤字 Tw)nFr8oF]
apparent financial solvency 表面偿债能力 H`njKKdR
apparent partner 表面合伙人 2w'Q9&1~
application for personal assessment 个人入息课税申请书 Y]P'; C_eP
application of fund 资金应用 Q$G a.fI
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 2 #kR1rJP
appointed actuary 委任精算师 sk\U[#ohH
appointed auditor 委任核数师；委任审计师 BdG~y1%:
appointed trustee 委任的受托人 Z%y>q|:
appointer 委任人 YxlV2hcX;
apportioned pro rata 按比例分摊 ?! U=S=8
apportionment 分配；分摊 xM8}Xo
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cZ k? o
apportionment formula 分摊方程式 $/Gvz)M
apportionment of estate duty 遗产税的分摊 2BXpk^d5y
appraisal 估价；评估 ^rfY9qMJr8
appreciable growth 可观增长 [pUw(KV2m
appreciable impact 显着影响 T(
MS,AyD]
appreciable increase 可观增长 MGfDx
Hg]
appreciation 增值；升值 Ds9pXgU( Z
appreciation against other currencies 相对其他货币升值 &8_]omuNV
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $\Bzp<SN`
appreciation tax 增值税 8 1eDN6
M\
appropriation 拨款；拨用；拨付 FAfk;<#'n+
appropriation account 拨款帐目 KiT>W~
Appropriation Bill 拨款法案 ;gY W!rM
appropriation-in-aid system 补助拨款办法 C< ?}?h hb
approved assets 核准资产 AV Gu*
approved basket stock 认可一篮子证券 5B#q/d1/a
approved budget 核准预算 i6?,2\ K
approved charitable donation 认可慈善捐款 1 "?KQU
approved charitable institution 认可慈善机构 'C8VD+p
approved currency 核准货币；认可货币 8*!<,k="9
approved estimates 核准预算 t
9&xk?%{
approved estimates of expenditure 核准开支预算 u =z$**M^
approved overseas insurer 核准海外保险人 I@+h|
n
approved overseas trust company 核准海外信托公司 iZ<^p1i
approved pooled investment fund 核准汇集投资基金 +>/ariRr
approved provident fund scheme 认可公积金计划 .+M J' bW
approved provision 核准拨款 B w;sg;
approved redeemable share 核准可赎回股份 I 8vv
approved regional stock 认可地区性证券 BAG )
-
approved retirement scheme 认可退休金计划 ;,[6 n|M
approved subordinated loan 核准附属贷款 {a\O7$A\F
arbitrage 套戥；套汇；套利 0vuL(W8)
arbitrageur 套戥者；套汇者 }l~|c{WH`
arbitrary amount 临时款项 oG M L s
arrangement 措施；安排；协定 %@#+Xpa+
arrears 欠款 n0F.Um
arrears of pay 欠付薪酬 91qk 0z`N
arrears of revenue 逾期未收税款；逾期未收的帐项 #qrZ(,I@n
articles of association 组织章程；组织细则；组织章程细则 '9c`[^
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X1&Ug ^
ascertainment of profit 确定利润 G3'> KMa.
"Asia Clear" “亚洲结算系统”
