allotment 分配；配股 dy[X3jQB
allotment notice 股份配售通知；配股通知 #H~6 4/
allotment of shares 股份分配 0g8NHkM:2a
allowable 可获宽免；免税的 M_DwUS 1?
allowable business loss 可扣除的营业亏损 & oMh]Z*:
allowable expenses 可扣税的支出 ?:0Jav
allowance 免税额；津贴；备抵；准备金 BI@[\aRLQ
allowance for debts 债项的免税额 w7L) '9
allowance for depreciation by wear and tear 耗损折旧免税额 p!%pP}I
allowance for funeral expenses 殡殓费的免税额 Eu3E-K@y
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V 0mn4sfs
allowance for repairs and outgoings 修葺及支出方面的免税额 a%0EiU
allowance to debtor 给债务人的津贴 z
F ;K
alteration of capital 资本更改 ;O,jUiQ
alternate trustee 候补受托人 } Q+|W=2t
amalgamation 合并 [:*)XeRK
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {' H(g[k
ambit of charges 征税范围；收费范围 vl )l'
amended valuation 经修订的估值 Ow ,b^|
American Commodities Exchange 美国商品交易所 \9EjClf o
American Express Bank Limited 美国运通银行 >H ,*H;6
American Stock Exchange 美国证券交易所 0"z9Q\{}
amortization 摊销 B9S@(/"7
amount due from banks 存放银行同业的款项 ^iY
j[~
amount due from banks abroad 存放海外银行同业的款项 >9J:Uo1z
amount due from holding companies 控股公司欠款 a 1*p*dM#
amount due from local banks 存放本港银行同业的款项 1o>xEWt:0K
amount due to banks 银行同业的存款 )+Pus~w
amount due to banks abroad 海外银行同业的存款 I]q% 2i e
amount due to holding companies 控股公司存款 W2!+z{:m
amount due to local banks 本港银行同业的存款 >yDZw!C
amount due to outport banks 外埠银行同业的存款 [2cD:JL
amount for note issue 发行纸币的款额 5!9zI+S|=`
amount of bond 担保契据的款额 dA j$1Ke
amount of consideration 代价款额
I%Z
amount of contribution 供款数额 <g BA1oRz
amount of indebtedness 负债款额 TD_Oo-+\
amount of principal of the loan 贷款本金额 Cgc\
a
h
amount of rates chargeable 应征差饷数额 cB&:z)i4
amount of share capital 股本额 ,2ar7
5Va
amount of sums assured 承保款额 \l 3h0R
amount of variation 变动幅度 ybUaTD@?}b
amount of vote 拨款数额 9gZ $
amount payable 应付款额 d'sZ
xU
amount receivable 应收款额 FVBYo%Ap
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Oow2>F%_#
analysis 分析 / XIhj
ancillary risk 附属风险 6W
Ur QFK
annual account 周年帐目；周年帐目报表；年度决算；年结 ;A[Q2( w+
annual accounting date 年结日期 |Q>Ir T
annual allowance 每年免税额；年积金；年度津贴；年津 *{{89E>wC
annual balance 年度余额 9 c
m#56
annual disposable income 每年可动用收入 4KrL{ Z+}
annual estimates 周年预算 cM7[_*Ot<m
annual fee 年费 nQS|Lt_+
annual general meeting 周年大会 {l >hMxij
annual growth rate 年增率；每年增长率 Z%\,w(o[h
annual long-term supplement 长期个案每年补助金 A5w6]: f2
annual pensionable emolument 可供计算退休金的年薪 ,Y48[_ymm
annual report 年报 @=kSo
-S X
Annual Report on the Consumer Price Index 《消费物价指数年报》 BsJC0I(
annual return 周年报表；周年申报表；每年报税表格 1-QS~)+
Annual Return Rules 《周年报表规则》 n Fs( ?Rv*
annual review of consumer prices 每年消费物价回顾 ;*&-C9b
annual roll-forward basis 逐年延展方式 B7vpsSL
annual salary 年薪 v*yuE5{
annual statement 年度报表；年度决算表 o _H`o&xr
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 S21,VpW\
annuitant 年金受益人 m j@13$=
annuity 年金 N }YkMJy
annuity contract 年金合约
)sp+8
annuity on human life 人寿年金 #R
RRu2
antecedent debt 先前的债项 }o{(S%%
ante-dated cheque 倒填日期支票 29q _BR *:
anticipated expenditure 预期开支 -|\ZrE_h
anticipated net profit 预期纯利 7"xd1l?zz
anticipated revenue 预期收入 >yh2Lri
anti-inflation measure 反通货膨胀措施 ,6W>ca n
anti-inflationary stance 反通货膨胀立场 ws^ np
apparent deficit 表面赤字 ]M'
=^32
apparent financial solvency 表面偿债能力 u> / TE
apparent partner 表面合伙人 4ss4kp_>
application for personal assessment 个人入息课税申请书 yR . Ong
application of fund 资金应用 L4?IHNB
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 H 7
^/q7
appointed actuary 委任精算师 h `.& f
appointed auditor 委任核数师；委任审计师 da ~],MN
appointed trustee 委任的受托人 c6/=Gq{.
appointer 委任人 W`*r>`krVJ
apportioned pro rata 按比例分摊 /,Jqmm#s^
apportionment 分配；分摊 j 1HW._G
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Jpo (Wl
apportionment formula 分摊方程式 S#[j )U-
apportionment of estate duty 遗产税的分摊 8e"gW >f
appraisal 估价；评估
0Fr?^3h
appreciable growth 可观增长 IdxzE_@
appreciable impact 显着影响 wn)W
?P;k
appreciable increase 可观增长 8sK9G`
k
appreciation 增值；升值 Nl(Foya%)
appreciation against other currencies 相对其他货币升值 RY*U"G0#w
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x3eZ^8^1}
appreciation tax 增值税 cPc</[x[W
appropriation 拨款；拨用；拨付 w:l
V"]1
appropriation account 拨款帐目 $
o#V#
Appropriation Bill 拨款法案 hwN
f~3eJk
appropriation-in-aid system 补助拨款办法 ##4HYQ%E
approved assets 核准资产 ROZF)|l
approved basket stock 认可一篮子证券 w"& n? L
approved budget 核准预算 7 x?<*T
approved charitable donation 认可慈善捐款 m<2M4u
approved charitable institution 认可慈善机构 XHGFf_kW_N
approved currency 核准货币；认可货币 R_S.tT!
approved estimates 核准预算 ]:/Q]n^
approved estimates of expenditure 核准开支预算 "Os_vlapHo
approved overseas insurer 核准海外保险人 - +-_I* (
approved overseas trust company 核准海外信托公司 iMRwp +$
approved pooled investment fund 核准汇集投资基金 ZWp(GC1NA
approved provident fund scheme 认可公积金计划 1 I",L&S1
approved provision 核准拨款 L\z~uo3:
approved redeemable share 核准可赎回股份 ',5 ky{
approved regional stock 认可地区性证券 TrR8?-
approved retirement scheme 认可退休金计划 n>U5R_T
approved subordinated loan 核准附属贷款 2jCf T>`3
arbitrage 套戥；套汇；套利 QoH6
arbitrageur 套戥者；套汇者 t#eTV@-
arbitrary amount 临时款项 )TM4R)r%)9
arrangement 措施；安排；协定 QUQ'3
arrears 欠款 NSA-}2$
arrears of pay 欠付薪酬 P J[ `|
arrears of revenue 逾期未收税款；逾期未收的帐项 )IZ~G\Ra'
articles of association 组织章程；组织细则；组织章程细则 LvYB7<zk>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c_!cv":s
ascertainment of profit 确定利润 0% I=d
"Asia Clear" “亚洲结算系统”
