allotment 分配；配股 b[ sx_b
allotment notice 股份配售通知；配股通知 e{h<g>7
allotment of shares 股份分配 k|v3.< -
allowable 可获宽免；免税的 p?{Xu4(
allowable business loss 可扣除的营业亏损 ls?~+\Jb
allowable expenses 可扣税的支出 0Be < X
allowance 免税额；津贴；备抵；准备金 }v@dL3 {f
allowance for debts 债项的免税额 1[mXd
allowance for depreciation by wear and tear 耗损折旧免税额 rK@8/?y5
allowance for funeral expenses 殡殓费的免税额 S(o#K|)>
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o906/5M
allowance for repairs and outgoings 修葺及支出方面的免税额 % G3h?3
allowance to debtor 给债务人的津贴 ; PF`Wj
alteration of capital 资本更改 [8.c8-lZ^
alternate trustee 候补受托人 OtY `@\hy
amalgamation 合并 xVf| G_5$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <vnHz?71c
ambit of charges 征税范围；收费范围 }^4Xv^dW>g
amended valuation 经修订的估值 QEm|])V
American Commodities Exchange 美国商品交易所 `uq8 G
American Express Bank Limited 美国运通银行 2`AY~i9
American Stock Exchange 美国证券交易所 j>*S5y.{
amortization 摊销 Vmc5IPd{\
amount due from banks 存放银行同业的款项 9V'%<pk''(
amount due from banks abroad 存放海外银行同业的款项 _ ?TN;
amount due from holding companies 控股公司欠款 f& 0M*o,)
amount due from local banks 存放本港银行同业的款项 3T31
kQv{
amount due to banks 银行同业的存款 ZWii)0'PV
amount due to banks abroad 海外银行同业的存款 ~fBtQGdX
amount due to holding companies 控股公司存款 (ScxLf=]
amount due to local banks 本港银行同业的存款 PUz *!9HC
amount due to outport banks 外埠银行同业的存款 1 ;d$#j
amount for note issue 发行纸币的款额
,ZKr .`B
amount of bond 担保契据的款额 4] rnY~
amount of consideration 代价款额 )r';lGh2#
amount of contribution 供款数额 V GL aN%|
amount of indebtedness 负债款额 `0rd26Qr
o
amount of principal of the loan 贷款本金额 Xk: OL ,c
amount of rates chargeable 应征差饷数额 kHk px52
amount of share capital 股本额 osci Z'~
amount of sums assured 承保款额 Z
kgV_<M|
amount of variation 变动幅度 h~A/ y!
s
amount of vote 拨款数额 IWBX '|}K
amount payable 应付款额 2:*w~|6>}5
amount receivable 应收款额 he#J| p
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /xG*,YL/q
analysis 分析 !y#"l $"xK
ancillary risk 附属风险 Dw|}9;5:A
annual account 周年帐目；周年帐目报表；年度决算；年结 + _7*iJtD5
annual accounting date 年结日期 C #QpQg2
annual allowance 每年免税额；年积金；年度津贴；年津 l_3`G-`2
annual balance 年度余额 SD#]$v
annual disposable income 每年可动用收入 hrmut*<|
annual estimates 周年预算 qsL) }sC^8
annual fee 年费 J%8(kWQ|
annual general meeting 周年大会 "-y-iJ
annual growth rate 年增率；每年增长率 R FKtr
annual long-term supplement 长期个案每年补助金 9K /HO!z
annual pensionable emolument 可供计算退休金的年薪 W"724fwu&
annual report 年报 xE1 eT
,
Annual Report on the Consumer Price Index 《消费物价指数年报》 U6=..K!q
annual return 周年报表；周年申报表；每年报税表格 X$ %'
Annual Return Rules 《周年报表规则》 mCRt8 rY;
annual review of consumer prices 每年消费物价回顾 yh^!'!I6u[
annual roll-forward basis 逐年延展方式 dCb`xR}
annual salary 年薪 {2qFY 5H
annual statement 年度报表；年度决算表 :s=NUw_^
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 mrTlXXz
annuitant 年金受益人 dL:-Y.?0M
annuity 年金 R5 "K]~
annuity contract 年金合约 6Vww;1 J
annuity on human life 人寿年金 ]d55m /(
antecedent debt 先前的债项 0,r}o
ante-dated cheque 倒填日期支票 PEc,l>u9
anticipated expenditure 预期开支 m[ i+knYX
anticipated net profit 预期纯利 "rTQG6`
anticipated revenue 预期收入 @HT% n
anti-inflation measure 反通货膨胀措施 a GK?x1_
anti-inflationary stance 反通货膨胀立场 W egtyO
apparent deficit 表面赤字 _AYXc] 4%
apparent financial solvency 表面偿债能力 'AzDP;6qFI
apparent partner 表面合伙人 K )[]fm
application for personal assessment 个人入息课税申请书 f6 |KN+.
application of fund 资金应用 _4TH4~cY
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 yphS'AG
appointed actuary 委任精算师 sLh==V;9
appointed auditor 委任核数师；委任审计师 jQk*8
appointed trustee 委任的受托人 `))\}C@k
appointer 委任人 cbeLu'DWB.
apportioned pro rata 按比例分摊 ?MXejEC
apportionment 分配；分摊 %R
1 tJ( /
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;V^ 112|C
apportionment formula 分摊方程式 vQ<90Z xqB
apportionment of estate duty 遗产税的分摊 $4-$ pL6"
appraisal 估价；评估 Z:ni$7<.
appreciable growth 可观增长 #
G| qD
appreciable impact 显着影响 ?P4w]a
appreciable increase 可观增长 CxGx8*<X
appreciation 增值；升值 dlU'2Cl7d
appreciation against other currencies 相对其他货币升值 _C.BF
E _p
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5'0xz.) !
appreciation tax 增值税 -y
R.<KnL
appropriation 拨款；拨用；拨付 GRMiQa
appropriation account 拨款帐目 tcI}Ca>u
Appropriation Bill 拨款法案 ?in|qevL
appropriation-in-aid system 补助拨款办法 b'P eH\h{
approved assets 核准资产 6)z?f4,
approved basket stock 认可一篮子证券 jxiC
Kx,G
approved budget 核准预算 Mb"J@5P[4
approved charitable donation 认可慈善捐款 6}75iIKi
approved charitable institution 认可慈善机构 <$6QDfa#
approved currency 核准货币；认可货币 )v]/B+
approved estimates 核准预算 c;{Q,"9U
approved estimates of expenditure 核准开支预算 {x:ZF_wbb
approved overseas insurer 核准海外保险人 : q
ti
approved overseas trust company 核准海外信托公司 >a"Z\\dF
approved pooled investment fund 核准汇集投资基金 $k0k k
approved provident fund scheme 认可公积金计划 wx\v:A
approved provision 核准拨款 J\J?yo 6
approved redeemable share 核准可赎回股份 q ud\ K+
approved regional stock 认可地区性证券 Bt1p'g(V|
approved retirement scheme 认可退休金计划 a,3j,(3
approved subordinated loan 核准附属贷款 7~9S 9
arbitrage 套戥；套汇；套利 !icT/5
arbitrageur 套戥者；套汇者 o8zy^zN$6
arbitrary amount 临时款项 j>]nK~[ka
arrangement 措施；安排；协定 ]V-W~ r=
arrears 欠款 ]E_h
arrears of pay 欠付薪酬 klQC2drS
arrears of revenue 逾期未收税款；逾期未收的帐项 fR)m%m
articles of association 组织章程；组织细则；组织章程细则 /R~1Zj2&
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0E?jW7yr
ascertainment of profit 确定利润 qP2ekI:y
"Asia Clear" “亚洲结算系统”
