allotment 分配；配股 fu]s/'8B
allotment notice 股份配售通知；配股通知 y`XU~B)J1
allotment of shares 股份分配 -#HA"7XOE
allowable 可获宽免；免税的 :FTMmW,>'
allowable business loss 可扣除的营业亏损 <U\B!fO'
allowable expenses 可扣税的支出 Y1J=3Y
allowance 免税额；津贴；备抵；准备金 aiu5}%U
allowance for debts 债项的免税额 yLQ*" sw\
allowance for depreciation by wear and tear 耗损折旧免税额 e!=kWc
allowance for funeral expenses 殡殓费的免税额 pj ?f?.^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f V'ZsJ N
allowance for repairs and outgoings 修葺及支出方面的免税额 F ;2w1S^
allowance to debtor 给债务人的津贴 L=sYLC6d
alteration of capital 资本更改 z3;*Em8Ir
alternate trustee 候补受托人 ,~]tg77
amalgamation 合并 O2%?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +y3%3EKs1~
ambit of charges 征税范围；收费范围 Nqa&_5"
amended valuation 经修订的估值 cZ2kYn 8
American Commodities Exchange 美国商品交易所 L$E{ycn
American Express Bank Limited 美国运通银行 ZU%[gu f
American Stock Exchange 美国证券交易所
j4uvS!
amortization 摊销 ^>hW y D
amount due from banks 存放银行同业的款项 v63"^%LX
amount due from banks abroad 存放海外银行同业的款项 8Y 7Q+p|O
amount due from holding companies 控股公司欠款 tE ` u(B,
amount due from local banks 存放本港银行同业的款项 G f<'WQ[
amount due to banks 银行同业的存款 1R1 z
amount due to banks abroad 海外银行同业的存款 vbC\?\ _
amount due to holding companies 控股公司存款 WL?\5?G 9l
amount due to local banks 本港银行同业的存款 ap+JQ@b
amount due to outport banks 外埠银行同业的存款 +N:o-9
amount for note issue 发行纸币的款额 a+Kj1ix
amount of bond 担保契据的款额 xY^ %& n
amount of consideration 代价款额 ~U @;gLoD
amount of contribution 供款数额 %~E ?Z!_W
amount of indebtedness 负债款额 Ke 2ccN
amount of principal of the loan 贷款本金额 Yd=>K HVD
amount of rates chargeable 应征差饷数额 ~ijVmWNk
amount of share capital 股本额 iCHOv {p.
amount of sums assured 承保款额 [8=vv7wS
amount of variation 变动幅度 a
@UZb
amount of vote 拨款数额 IV\'e}
amount payable 应付款额 to DG7XN}
amount receivable 应收款额 G2Qlt@.T
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xgKdMW'%g:
analysis 分析 J :V 6
ancillary risk 附属风险 6 '!4jh
annual account 周年帐目；周年帐目报表；年度决算；年结 \ b?" b
annual accounting date 年结日期 &)AVzN+
*h
annual allowance 每年免税额；年积金；年度津贴；年津 (2^gVz=j
annual balance 年度余额 #/Vh|UeX
annual disposable income 每年可动用收入 I J(
annual estimates 周年预算 ]d Gw2y
annual fee 年费 { +
Zd*)M[
annual general meeting 周年大会 }}\vV} s
annual growth rate 年增率；每年增长率 XH }\15X
annual long-term supplement 长期个案每年补助金 O Hb[qX\
annual pensionable emolument 可供计算退休金的年薪 @M_oH:GV
annual report 年报 z6jc8Z=O
Annual Report on the Consumer Price Index 《消费物价指数年报》 !O: y@
annual return 周年报表；周年申报表；每年报税表格 ToXki ,
Annual Return Rules 《周年报表规则》 ymx>i~>7J
annual review of consumer prices 每年消费物价回顾 ['B?i1 .
annual roll-forward basis 逐年延展方式 +'I+o5*
annual salary 年薪 ,y
2$cO_>
annual statement 年度报表；年度决算表 }%'?p<^ M
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 x7j C)M<k0
annuitant 年金受益人 g1W.mAA3B
annuity 年金 b \$}
>O
annuity contract 年金合约 X[PZg{
annuity on human life 人寿年金 g!?:Ye`5
antecedent debt 先前的债项 T_@K& <
ante-dated cheque 倒填日期支票 Sjyoc<Uo
anticipated expenditure 预期开支 ER5gmmVP@p
anticipated net profit 预期纯利 `_` QxM
anticipated revenue 预期收入 W&& ;:Fr
anti-inflation measure 反通货膨胀措施 %_RQx2
anti-inflationary stance 反通货膨胀立场 lO uHVa*}
apparent deficit 表面赤字 F`Q[6"<a
apparent financial solvency 表面偿债能力 }L+ L"l&
apparent partner 表面合伙人 aW WU4xe
application for personal assessment 个人入息课税申请书 #\.,? A}9
application of fund 资金应用 JOR Gj0v
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 _aad=B rMK
appointed actuary 委任精算师 AX;8^6.F3
appointed auditor 委任核数师；委任审计师 )Ch2E|C?=8
appointed trustee 委任的受托人 LcB]Xdsa(
appointer 委任人 Q<^Tl(`/N?
apportioned pro rata 按比例分摊 ZUVA EH%
apportionment 分配；分摊 kI
4MiK
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r@+ri1c
apportionment formula 分摊方程式 K9$ >Yxe|
apportionment of estate duty 遗产税的分摊 P"y`A}Bx
appraisal 估价；评估 tD(
7^GuR
appreciable growth 可观增长 2 Ga7$q
appreciable impact 显着影响 w+#C-&z
appreciable increase 可观增长 hyCh9YOu)
appreciation 增值；升值 Pe3@d|-,MU
appreciation against other currencies 相对其他货币升值 75"f2;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :PIF07$xl
appreciation tax 增值税 !}v=N ";c
appropriation 拨款；拨用；拨付 R?~Y p?B^
appropriation account 拨款帐目 i'H/ZwU
Appropriation Bill 拨款法案 _=Z, E.EN
appropriation-in-aid system 补助拨款办法 WN?O'E=2
approved assets 核准资产 ?s\:hNNY
approved basket stock 认可一篮子证券 >}`:Ac
approved budget 核准预算 q>$e v)W
approved charitable donation 认可慈善捐款 L+Xc-uv["p
approved charitable institution 认可慈善机构 =(NB % }
approved currency 核准货币；认可货币 M)' HCnvs'
approved estimates 核准预算 Co (.:z~
approved estimates of expenditure 核准开支预算 DoJ \ q+
approved overseas insurer 核准海外保险人
PP;}e
approved overseas trust company 核准海外信托公司 qq) rd
approved pooled investment fund 核准汇集投资基金 *.sVr7=
j
approved provident fund scheme 认可公积金计划 # {w9s 0:
approved provision 核准拨款 xy5lE+E_U
approved redeemable share 核准可赎回股份 ^?cz,N~
approved regional stock 认可地区性证券 @ezH 'y-v
approved retirement scheme 认可退休金计划 M m[4yP%
approved subordinated loan 核准附属贷款 cik! GA
arbitrage 套戥；套汇；套利 :3XA!o&.T3
arbitrageur 套戥者；套汇者
n[ T[DCQ,
arbitrary amount 临时款项 r=5{o 1"
arrangement 措施；安排；协定 K/tRe/t }
arrears 欠款 ORyE`h
arrears of pay 欠付薪酬 A+::O@_ s
arrears of revenue 逾期未收税款；逾期未收的帐项 !>{G,\^=pT
articles of association 组织章程；组织细则；组织章程细则 ??PC
k1X
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T&%ux=Jt
ascertainment of profit 确定利润 A?CcHw
rT
"Asia Clear" “亚洲结算系统”
