allotment 分配；配股 R
km1fYf
allotment notice 股份配售通知；配股通知 {~>?%]tf
allotment of shares 股份分配 K^`3 Bg
allowable 可获宽免；免税的 [H z_x(t26
allowable business loss 可扣除的营业亏损 ~n%~ Z|mMF
allowable expenses 可扣税的支出 /kE3V`es
allowance 免税额；津贴；备抵；准备金 pkpD1c^
allowance for debts 债项的免税额 V %'`nJ!
allowance for depreciation by wear and tear 耗损折旧免税额 wEENN _w
allowance for funeral expenses 殡殓费的免税额 Kdk0#+xtP
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {8UYu2t
allowance for repairs and outgoings 修葺及支出方面的免税额 &=H{ 36i@
allowance to debtor 给债务人的津贴 q}>1Rr|U`
alteration of capital 资本更改 lxy_O0n
alternate trustee 候补受托人 Hrq1 {3~
amalgamation 合并 ?| '+5$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IY 6DZP
ambit of charges 征税范围；收费范围 5=tvB,Ux4
amended valuation 经修订的估值 `rsPIOu
American Commodities Exchange 美国商品交易所 sHD8#t^{
American Express Bank Limited 美国运通银行 PVHJIB
American Stock Exchange 美国证券交易所 N&7=
hni
amortization 摊销 lY/ {X]T.(
amount due from banks 存放银行同业的款项 zWpJ\/k~
amount due from banks abroad 存放海外银行同业的款项 :b)IDcW&j:
amount due from holding companies 控股公司欠款 l
P& 7U
amount due from local banks 存放本港银行同业的款项 w
2!G"oD
amount due to banks 银行同业的存款 $& /JY
amount due to banks abroad 海外银行同业的存款 R06L4,/b
amount due to holding companies 控股公司存款 5ckL=q"+/
amount due to local banks 本港银行同业的存款 {'VP_ZS1v
amount due to outport banks 外埠银行同业的存款 G 'IqAKJ
amount for note issue 发行纸币的款额 5vs~8|aRo
amount of bond 担保契据的款额 1oD,E!+^d
amount of consideration 代价款额 1>P[3Y@}
amount of contribution 供款数额 OJiW@Z_\
amount of indebtedness 负债款额 s. I%[kada
amount of principal of the loan 贷款本金额 j78WPG
amount of rates chargeable 应征差饷数额 hc
OT+L>
amount of share capital 股本额 E^w2IIw
amount of sums assured 承保款额 i2KN^"v?N
amount of variation 变动幅度
WV&T
amount of vote 拨款数额 iSu7K&X9q
amount payable 应付款额 OV3l)73?t
amount receivable 应收款额 's>
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XWN
ra
analysis 分析 f =@'F=
ancillary risk 附属风险 52?zBl`|
annual account 周年帐目；周年帐目报表；年度决算；年结 k#Q av1_
annual accounting date 年结日期 eygmh aE
annual allowance 每年免税额；年积金；年度津贴；年津 }U3+xl6g
annual balance 年度余额 d%_=r." Y
annual disposable income 每年可动用收入 /aS = vjs
annual estimates 周年预算 BrF/-F
annual fee 年费 VuA7rIF$66
annual general meeting 周年大会 MuX p*s3[
annual growth rate 年增率；每年增长率 mM&Sq;JJ;
annual long-term supplement 长期个案每年补助金 |/<,71Ae
annual pensionable emolument 可供计算退休金的年薪 0/K?'&$yvb
annual report 年报 %@tKcQ
Annual Report on the Consumer Price Index 《消费物价指数年报》 /j l{~R#1
annual return 周年报表；周年申报表；每年报税表格 0WT]fY?IS
Annual Return Rules 《周年报表规则》 ]-[M&i=+&
annual review of consumer prices 每年消费物价回顾 >qj.!npQD
annual roll-forward basis 逐年延展方式 HT&CbEa4'
annual salary 年薪 2%|
annual statement 年度报表；年度决算表 Q#"p6ZmI
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??tp]PLn
annuitant 年金受益人 Zjq
a n
annuity 年金 xxjg )rVuy
annuity contract 年金合约 ) _bc:6Q
annuity on human life 人寿年金 0K/Pth"*
antecedent debt 先前的债项 fkf69,+"]
ante-dated cheque 倒填日期支票 _8t5rF
anticipated expenditure 预期开支 8K+(CS>xvO
anticipated net profit 预期纯利 $A~U A
anticipated revenue 预期收入 S(NH # ^
anti-inflation measure 反通货膨胀措施 LXYpP- E
anti-inflationary stance 反通货膨胀立场 'a. n
apparent deficit 表面赤字 .T~<[0Ex+U
apparent financial solvency 表面偿债能力 \7b-w81M-
apparent partner 表面合伙人 \: ]
application for personal assessment 个人入息课税申请书 ?bFP' .
application of fund 资金应用 EmrUzaGD
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 aAM!;3j]B`
appointed actuary 委任精算师 vJZ0G:1
appointed auditor 委任核数师；委任审计师 UNLmnj;-Q
appointed trustee 委任的受托人 CTawXH M
appointer 委任人 >tF3|:\
apportioned pro rata 按比例分摊 A/5??3H
apportionment 分配；分摊 O-m=<Fk>
D
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eyCZ[ SC
apportionment formula 分摊方程式 M Irx, d
apportionment of estate duty 遗产税的分摊 27e!KG[&
appraisal 估价；评估 K
-U} sW
appreciable growth 可观增长 _s=H|#l
appreciable impact 显着影响 ?dgyi4J?=`
appreciable increase 可观增长 JNfL
jfE)<
appreciation 增值；升值 5 8 bW
appreciation against other currencies 相对其他货币升值 Fz%;_%j
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X g6ezlW
appreciation tax 增值税 "L a;$7ds
appropriation 拨款；拨用；拨付 MEiP&=gX!
appropriation account 拨款帐目 ^a4z*#IOr
Appropriation Bill 拨款法案 Pb#M7=J/
appropriation-in-aid system 补助拨款办法 >X*tMhcb
approved assets 核准资产 N T`S)P*?
approved basket stock 认可一篮子证券 a[-!X7,IU
approved budget 核准预算 l
M6pYYEq=
approved charitable donation 认可慈善捐款 d#g))f;
approved charitable institution 认可慈善机构
5I622 d
approved currency 核准货币；认可货币 { qNP hi
approved estimates 核准预算 #Vq9 =Q2
approved estimates of expenditure 核准开支预算 -zR
<m
approved overseas insurer 核准海外保险人 *2G6Q
g F
approved overseas trust company 核准海外信托公司 !@ ^6/=
approved pooled investment fund 核准汇集投资基金
)
(G9[DG
approved provident fund scheme 认可公积金计划 ]:|B ).
approved provision 核准拨款 ' a ['lF
approved redeemable share 核准可赎回股份 ;)(g$r^_i
approved regional stock 认可地区性证券 9zu;OK%
approved retirement scheme 认可退休金计划 Z[oF4 z
approved subordinated loan 核准附属贷款 D0D=;k
arbitrage 套戥；套汇；套利 +1ICX
arbitrageur 套戥者；套汇者 #Iw(+%D
arbitrary amount 临时款项 b2m={q(s
arrangement 措施；安排；协定 EhcJE;S)
arrears 欠款 UerbNz|
arrears of pay 欠付薪酬 CL=%eSsuD
arrears of revenue 逾期未收税款；逾期未收的帐项 %71i&T F
articles of association 组织章程；组织细则；组织章程细则 95l)s],
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u^"
I3u8$
ascertainment of profit 确定利润 :GXF=Df
"Asia Clear" “亚洲结算系统”
