allotment 分配；配股 1 >|2 B&_^
allotment notice 股份配售通知；配股通知 %dw@;IZ#8{
allotment of shares 股份分配 -YPUrU[)
allowable 可获宽免；免税的 < #k(g\/R
allowable business loss 可扣除的营业亏损 vu Vcv
allowable expenses 可扣税的支出 R,>LUa*u
allowance 免税额；津贴；备抵；准备金 krnxM 7y
allowance for debts 债项的免税额 \("|X>00
allowance for depreciation by wear and tear 耗损折旧免税额 ezS@LFaA
allowance for funeral expenses 殡殓费的免税额 lpi^<LQ@l
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3\JEp,5
allowance for repairs and outgoings 修葺及支出方面的免税额 )! +~q!A
allowance to debtor 给债务人的津贴 o-H\vtOjE
alteration of capital 资本更改 8A}cxk
alternate trustee 候补受托人 m W- 4
amalgamation 合并 gE;r
;#Jt4
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $q%r
}Cdg
ambit of charges 征税范围；收费范围 VB=$D|Ll
amended valuation 经修订的估值 `\Z7It?aDs
American Commodities Exchange 美国商品交易所 =Kqb
V{!
American Express Bank Limited 美国运通银行 =n7QL QU
American Stock Exchange 美国证券交易所 3g
ep_ aC
amortization 摊销 i-Er|u; W
amount due from banks 存放银行同业的款项 mqUn3F3
amount due from banks abroad 存放海外银行同业的款项 )i|0Ubn[|
amount due from holding companies 控股公司欠款 aGSix}b1P
amount due from local banks 存放本港银行同业的款项 v!~tX*q
amount due to banks 银行同业的存款 s_:7dD
amount due to banks abroad 海外银行同业的存款 p(vmMWR!
amount due to holding companies 控股公司存款 +J [<zxh\
amount due to local banks 本港银行同业的存款 ,E
] vM&
amount due to outport banks 外埠银行同业的存款 p$. m=+K~
amount for note issue 发行纸币的款额 p^J=* jm)x
amount of bond 担保契据的款额 g4z*6L,u
amount of consideration 代价款额 7\.{O$Q
amount of contribution 供款数额 hc #Sy:T>
amount of indebtedness 负债款额 iX
( <ozH
amount of principal of the loan 贷款本金额 [C@ |q Ah
amount of rates chargeable 应征差饷数额 $DS|jnpV
amount of share capital 股本额 }3 HN $Fwo
amount of sums assured 承保款额 FglW|Hwy
amount of variation 变动幅度 xf egi$
amount of vote 拨款数额 ,r_%p<lOFu
amount payable 应付款额 -?%81 z.Qq
amount receivable 应收款额 1xBgb/+
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /hF@Xh%hY
analysis 分析 ykMd
H:
ancillary risk 附属风险 2;2FyKF (
annual account 周年帐目；周年帐目报表；年度决算；年结 :}0>IPW-V
annual accounting date 年结日期 V$o]}|
annual allowance 每年免税额；年积金；年度津贴；年津 [a201I0 -
annual balance 年度余额 q# C;iK4
annual disposable income 每年可动用收入 rvEX ;8TS
annual estimates 周年预算 a)lS)*Y
annual fee 年费 Rq`d I~5!b
annual general meeting 周年大会 C"7-lz
annual growth rate 年增率；每年增长率 !a9 `]c
annual long-term supplement 长期个案每年补助金
:d) y
annual pensionable emolument 可供计算退休金的年薪 G1tua"Px
annual report 年报 M1HGXdN* B
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^K3Bn
annual return 周年报表；周年申报表；每年报税表格 GUDz> (
Annual Return Rules 《周年报表规则》 H6/n
annual review of consumer prices 每年消费物价回顾 to,\s c
annual roll-forward basis 逐年延展方式 o{[w6^D7
annual salary 年薪 aWS_z6[t#6
annual statement 年度报表；年度决算表 y
<] x
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2r^G;,{
annuitant 年金受益人 vCX
54
annuity 年金 0&Z+P?Wb4
annuity contract 年金合约 BZP{{
annuity on human life 人寿年金 M4}b l h#
antecedent debt 先前的债项 Wd >gOE
ante-dated cheque 倒填日期支票 nVyV]'-z
anticipated expenditure 预期开支 &RB{0Qhx
anticipated net profit 预期纯利 _ ci8!PP
anticipated revenue 预期收入 a1dkB"Zp.p
anti-inflation measure 反通货膨胀措施 \ p.eY) >
anti-inflationary stance 反通货膨胀立场 M!4}B
apparent deficit 表面赤字 IRG -H!FV
apparent financial solvency 表面偿债能力 ;Z 6ngS
apparent partner 表面合伙人 wG LSei-s
application for personal assessment 个人入息课税申请书 +bdj
ZD3
application of fund 资金应用 Eg+ z(m$M
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 ]5a,%*f+
appointed actuary 委任精算师 b=PB" -
appointed auditor 委任核数师；委任审计师 Xn6'*u>+;[
appointed trustee 委任的受托人 S; Fj9\2)I
appointer 委任人 S;tv4JY
apportioned pro rata 按比例分摊 ]j: aO
apportionment 分配；分摊 ;&9wG`
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "3 0R%oL]=
apportionment formula 分摊方程式 ab8F\%y-8
apportionment of estate duty 遗产税的分摊 }cO}H 2m
appraisal 估价；评估 wOV}
<.W
appreciable growth 可观增长 }. t8C y9G
appreciable impact 显着影响 UPcx xtC
appreciable increase 可观增长 / NB;eV?
appreciation 增值；升值 `xsU'Wd^<
appreciation against other currencies 相对其他货币升值 \Xpq=2`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .azA1@V|
appreciation tax 增值税 I><sK-3
appropriation 拨款；拨用；拨付 D`
a bVf
appropriation account 拨款帐目 }@TtX\7(D
Appropriation Bill 拨款法案 yL #2|t(
appropriation-in-aid system 补助拨款办法 M32Z
3<
approved assets 核准资产 ^kh@AgG^
approved basket stock 认可一篮子证券 ~{$5JIpCm
approved budget 核准预算 "t&_!Rm
approved charitable donation 认可慈善捐款 oGKk2oP
approved charitable institution 认可慈善机构 !Ct'H1J-
approved currency 核准货币；认可货币 D<J, 3(Yu
approved estimates 核准预算 4l~B/"}
approved estimates of expenditure 核准开支预算 R4 AKp1Y
approved overseas insurer 核准海外保险人 Al^h^ 9tJ
approved overseas trust company 核准海外信托公司 8)V6yKGO
approved pooled investment fund 核准汇集投资基金 rvE Tt
approved provident fund scheme 认可公积金计划 7q@>d( xho
approved provision 核准拨款 :> o2UH
approved redeemable share 核准可赎回股份 |m>{<
:
approved regional stock 认可地区性证券 Rdl^ -\BV
approved retirement scheme 认可退休金计划 g1(`a`M
approved subordinated loan 核准附属贷款 IgNL1KR
D
arbitrage 套戥；套汇；套利 ] :
n! \G
arbitrageur 套戥者；套汇者 CAtdx!
arbitrary amount 临时款项 o06vC
arrangement 措施；安排；协定 SwdUElEp
arrears 欠款 cwBf((~
arrears of pay 欠付薪酬 pa2cM%48
arrears of revenue 逾期未收税款；逾期未收的帐项
IA{I
|g<
articles of association 组织章程；组织细则；组织章程细则 >Ni<itze$i
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :M9 E
ascertainment of profit 确定利润 j7v?NY
"Asia Clear" “亚洲结算系统”
