allotment 分配；配股 Czl 8Q oH
allotment notice 股份配售通知；配股通知 #B{F{,vlu,
allotment of shares 股份分配 2/W0y!qh1
allowable 可获宽免；免税的 mi3q1npb7[
allowable business loss 可扣除的营业亏损 -cS4B//IK8
allowable expenses 可扣税的支出 _!T$|,a
allowance 免税额；津贴；备抵；准备金
.St h
allowance for debts 债项的免税额 uX! y, a/"
allowance for depreciation by wear and tear 耗损折旧免税额 _J#Hq 'K
allowance for funeral expenses 殡殓费的免税额 m=b+V#4i(
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m^
&mCo,
allowance for repairs and outgoings 修葺及支出方面的免税额 #nL0Hx7
]E
allowance to debtor 给债务人的津贴
0>J4O:k
alteration of capital 资本更改 ;5S7_p2]j
alternate trustee 候补受托人 =
ft$j
amalgamation 合并 YXOD
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D%}o26K.C
ambit of charges 征税范围；收费范围
r3K:
amended valuation 经修订的估值 [?(W7
American Commodities Exchange 美国商品交易所 F}mwQ%M
American Express Bank Limited 美国运通银行 @)Y7GM+^
American Stock Exchange 美国证券交易所 Cd*C^cJU&z
amortization 摊销 MA QY/s~F
amount due from banks 存放银行同业的款项 {?_)m/\
amount due from banks abroad 存放海外银行同业的款项 '4S@:.D`
amount due from holding companies 控股公司欠款 `
R-np_
amount due from local banks 存放本港银行同业的款项 v2<gkCK^
amount due to banks 银行同业的存款 H`..)zL|
amount due to banks abroad 海外银行同业的存款 6: X\vw
amount due to holding companies 控股公司存款 T7X2$ '
amount due to local banks 本港银行同业的存款 ^ @cX0_
amount due to outport banks 外埠银行同业的存款 !I
P*
amount for note issue 发行纸币的款额 alD|-{Bf
amount of bond 担保契据的款额 yL,B\YCf8
amount of consideration 代价款额 4& WzG nK
amount of contribution 供款数额 p 8rAtz>=J
amount of indebtedness 负债款额 -B! TA0=oJ
amount of principal of the loan 贷款本金额 TW?
MS em
amount of rates chargeable 应征差饷数额 JG$J,!.\
amount of share capital 股本额 U}TQXYAg
amount of sums assured 承保款额 NV ~i4R*#
amount of variation 变动幅度 ?NeB_<dLa`
amount of vote 拨款数额 QR8 Q10
amount payable 应付款额 ` &DiM@Sm
amount receivable 应收款额 z<XS"4l?W
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 At:C4>HE@
analysis 分析 y Q2[[[@k@
ancillary risk 附属风险 xrd ^vE
annual account 周年帐目；周年帐目报表；年度决算；年结 [# H8Mb+7
annual accounting date 年结日期 nQ MN2j M
annual allowance 每年免税额；年积金；年度津贴；年津 o*8 pM`uw
annual balance 年度余额 CK
x} .<_
annual disposable income 每年可动用收入 ,\"gN5[$(
annual estimates 周年预算 cE? J]5#^
annual fee 年费 )f|6=x4
annual general meeting 周年大会 z81!F'x;
annual growth rate 年增率；每年增长率 5T* 7 HC[
annual long-term supplement 长期个案每年补助金 j R:Fih-}
annual pensionable emolument 可供计算退休金的年薪 #{PNdINoU
annual report 年报 -hfY:W`Dz
Annual Report on the Consumer Price Index 《消费物价指数年报》 '!GI:U+g
annual return 周年报表；周年申报表；每年报税表格 Wb$bCR #?<
Annual Return Rules 《周年报表规则》 w Nnb@
annual review of consumer prices 每年消费物价回顾 R'U(]&e.j
annual roll-forward basis 逐年延展方式 m\Nc}P_ "p
annual salary 年薪
b9jm= U
annual statement 年度报表；年度决算表 ' JVvL
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 *?\Nioii
annuitant 年金受益人 Gd 9B
annuity 年金 ^\;5O(9
annuity contract 年金合约 7 |A,GH
annuity on human life 人寿年金
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antecedent debt 先前的债项 r
6<}S(
ante-dated cheque 倒填日期支票 \v_(
*
anticipated expenditure 预期开支 $Vh82Id^
anticipated net profit 预期纯利 w0SgF/"@
anticipated revenue 预期收入 '-_PO|}
anti-inflation measure 反通货膨胀措施 x R3A4 m
anti-inflationary stance 反通货膨胀立场 n9yx Zu
apparent deficit 表面赤字 e)8iPu ..
apparent financial solvency 表面偿债能力 x~.U,, 1
apparent partner 表面合伙人 ~heF0C
_
application for personal assessment 个人入息课税申请书 *!kg@ _0K
application of fund 资金应用 7BnP,Nd"W
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 wH.
'EC
appointed actuary 委任精算师 ?u|g2!{ _
appointed auditor 委任核数师；委任审计师 f]ef 1 #
appointed trustee 委任的受托人 7 +bzCDKU
appointer 委任人 6=k^gH[g
apportioned pro rata 按比例分摊 #</yX5!V
apportionment 分配；分摊 '}=M~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J^T66}r[f,
apportionment formula 分摊方程式 bB["Qd}Q
apportionment of estate duty 遗产税的分摊 $qqusa}`K
appraisal 估价；评估 Et (prmH
appreciable growth 可观增长 f~Su F,o@h
appreciable impact 显着影响 4$rO,W/&0
appreciable increase 可观增长 z& 8#1'
appreciation 增值；升值 * gnL0\*
appreciation against other currencies 相对其他货币升值 B5hGzplS
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V& m\
appreciation tax 增值税 J.*=7 zmw
appropriation 拨款；拨用；拨付 - U| 4`{PP
appropriation account 拨款帐目 Z J
qmD
Appropriation Bill 拨款法案 w ,&RHQB
appropriation-in-aid system 补助拨款办法 hI
yfF
approved assets 核准资产 cVMTT]cj1
approved basket stock 认可一篮子证券 )Z#7%, o
approved budget 核准预算 x8^Dhpr6
approved charitable donation 认可慈善捐款 u|C
9[(
approved charitable institution 认可慈善机构 Fpb1.Iz
approved currency 核准货币；认可货币 &fcRVku
approved estimates 核准预算 q)/4i 9
approved estimates of expenditure 核准开支预算 z'm;H{xf
approved overseas insurer 核准海外保险人 |[ge ,MO:
approved overseas trust company 核准海外信托公司 <Aa%Uwpc
approved pooled investment fund 核准汇集投资基金 Wd7*sa3T
approved provident fund scheme 认可公积金计划 \Z$*8z=
approved provision 核准拨款 l[x wH 9'
approved redeemable share 核准可赎回股份 anbr3L[!
approved regional stock 认可地区性证券 XxGm,A+>Ty
approved retirement scheme 认可退休金计划 :JlJB
approved subordinated loan 核准附属贷款 e :#\Oh
arbitrage 套戥；套汇；套利 a?;{0I:Ln
arbitrageur 套戥者；套汇者 GZ1>]HB>r^
arbitrary amount 临时款项 #KIHq2:
.4
arrangement 措施；安排；协定 SFjN 5u
arrears 欠款 >y?$aJ8ZV
arrears of pay 欠付薪酬 T M+7>a$
arrears of revenue 逾期未收税款；逾期未收的帐项 B`v
V[w?
articles of association 组织章程；组织细则；组织章程细则 B\Uj
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mVxS[Gq
ascertainment of profit 确定利润 J-U}iU|
"Asia Clear" “亚洲结算系统”
