allotment 分配；配股 y>R=`A1b
allotment notice 股份配售通知；配股通知 T Ix|L
allotment of shares 股份分配 )bA;?i
allowable 可获宽免；免税的 &qLf@1AD
allowable business loss 可扣除的营业亏损 5uGqX"
allowable expenses 可扣税的支出 o=u3&liBi
allowance 免税额；津贴；备抵；准备金 b[__1E9v'
allowance for debts 债项的免税额 AG3>V+k{Lv
allowance for depreciation by wear and tear 耗损折旧免税额 -B> ++r2A^
allowance for funeral expenses 殡殓费的免税额 n?oW < &
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g6W)4cC8
a
allowance for repairs and outgoings 修葺及支出方面的免税额 Qf58ig-vCY
allowance to debtor 给债务人的津贴 &w 4?)#
alteration of capital 资本更改 x"e RJii?
alternate trustee 候补受托人 Okgv!Nt8)A
amalgamation 合并 x9NEFtqjm
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g(nPQOs$u
ambit of charges 征税范围；收费范围 k=2Lo
amended valuation 经修订的估值
*aX F5S
American Commodities Exchange 美国商品交易所 t^VwR=i
American Express Bank Limited 美国运通银行 :KH g&ZX7
American Stock Exchange 美国证券交易所 9 ^o-EC!_
amortization 摊销 a! (4Ch
amount due from banks 存放银行同业的款项 h-g+g#*
amount due from banks abroad 存放海外银行同业的款项 sD<a+Lw}x
amount due from holding companies 控股公司欠款 uzXCIv@
amount due from local banks 存放本港银行同业的款项 ~)*,S^k(C.
amount due to banks 银行同业的存款 rI{=WPI&WU
amount due to banks abroad 海外银行同业的存款 3NZK*!@ '
amount due to holding companies 控股公司存款 K*\' .~[6
amount due to local banks 本港银行同业的存款 yhlFFbU
amount due to outport banks 外埠银行同业的存款 FK6[>(QO
amount for note issue 发行纸币的款额 gep
;{G}
amount of bond 担保契据的款额 /TE _W@?^
amount of consideration 代价款额 6L:x^bM
amount of contribution 供款数额 X#d~zk[r2
amount of indebtedness 负债款额 :WC2Ax7$2
amount of principal of the loan 贷款本金额 &vH oRY
amount of rates chargeable 应征差饷数额 M-\Y"]s W
amount of share capital 股本额 QU# w%|
amount of sums assured 承保款额 ?m![Pg %
amount of variation 变动幅度 z+x\(/
amount of vote 拨款数额 |
H!28h
amount payable 应付款额 BMhy =+\
amount receivable 应收款额 .ELGWF`>
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A+HF@Uw}^
analysis 分析 85lCj-cs
ancillary risk 附属风险 Z /Eb:
annual account 周年帐目；周年帐目报表；年度决算；年结 ;sfb 4x4
annual accounting date 年结日期 !P ~_Dl2d
annual allowance 每年免税额；年积金；年度津贴；年津 g"Ljm7
annual balance 年度余额 jN e`; o
annual disposable income 每年可动用收入 Kfm
5i Q
annual estimates 周年预算 @HT% n
annual fee 年费 a GK?x1_
annual general meeting 周年大会 W egtyO
annual growth rate 年增率；每年增长率 !GOM5z,
annual long-term supplement 长期个案每年补助金 b6W2^tr-
annual pensionable emolument 可供计算退休金的年薪 U0=]
annual report 年报 nJbtS#`G4
Annual Report on the Consumer Price Index 《消费物价指数年报》 s~X+*@.
annual return 周年报表；周年申报表；每年报税表格 $Vsk Ew"|M
Annual Return Rules 《周年报表规则》 Xf0M:\w=M
annual review of consumer prices 每年消费物价回顾 o5xAav"+>
annual roll-forward basis 逐年延展方式 jATI&oX
annual salary 年薪 og4UhP^UET
annual statement 年度报表；年度决算表 ^
K|;~}P
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Hip& 8NW
annuitant 年金受益人 "mX\&%i6\p
annuity 年金 =,%CLS,6w
annuity contract 年金合约 Ny_lrfh) [
annuity on human life 人寿年金 0MV>"aV
antecedent debt 先前的债项 &-s'BT[PGq
ante-dated cheque 倒填日期支票 Nb?w|Ne(T
anticipated expenditure 预期开支 )q 0. 0<f
anticipated net profit 预期纯利 ]'5;|xc9$/
anticipated revenue 预期收入 b:=TB0Fx?n
anti-inflation measure 反通货膨胀措施 m#ZO`W
anti-inflationary stance 反通货膨胀立场
9Kg21- ?
apparent deficit 表面赤字 A3vUPWdDk
apparent financial solvency 表面偿债能力 |M8WyW
apparent partner 表面合伙人 *eIJwXE
application for personal assessment 个人入息课税申请书 &P.4(1sC
application of fund 资金应用 m1n.g4Z&*
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 Jwj%_<
appointed actuary 委任精算师 V I,AC
j
appointed auditor 委任核数师；委任审计师 : k7u GD
appointed trustee 委任的受托人 9V,!R{kO!
appointer 委任人 PpV'F[|,r
apportioned pro rata 按比例分摊 n$U#:aQ E
apportionment 分配；分摊 Q F-LU
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1?)Xp| O
apportionment formula 分摊方程式 i.=w]S
j
apportionment of estate duty 遗产税的分摊 u4.n gjJ
appraisal 估价；评估 zR
`EU,
appreciable growth 可观增长 H(2!1 ?N +
appreciable impact 显着影响 | _}2f
appreciable increase 可观增长 [v$0[IuY,
appreciation 增值；升值 .P.z B}0=
appreciation against other currencies 相对其他货币升值 {D!6%`HKV+
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KQ `qpX^d
appreciation tax 增值税 e2z h&j
appropriation 拨款；拨用；拨付 bfA=3S"0
appropriation account 拨款帐目 aaKN^ fi&
Appropriation Bill 拨款法案 \I["2C]3M
appropriation-in-aid system 补助拨款办法
.w> 4
approved assets 核准资产 :gerQz4R8
approved basket stock 认可一篮子证券 qzI&< 4
approved budget 核准预算 3ia^\
jw
approved charitable donation 认可慈善捐款 ONx( ]
approved charitable institution 认可慈善机构 rm
4.aO~-F
approved currency 核准货币；认可货币 6&DX] [ G
approved estimates 核准预算 4Y, R-+f
approved estimates of expenditure 核准开支预算 N;Dni#tQ`
approved overseas insurer 核准海外保险人 AgOp.~*Z~V
approved overseas trust company 核准海外信托公司 w$H^q
!(
approved pooled investment fund 核准汇集投资基金 jx.[#6e
approved provident fund scheme 认可公积金计划 xfy1pS.[:
approved provision 核准拨款 .~Fp)O:!
approved redeemable share 核准可赎回股份 )'/|)
approved regional stock 认可地区性证券 ^Y u6w\QM
approved retirement scheme 认可退休金计划 NM]s8cK_
approved subordinated loan 核准附属贷款 BYTnrPA&Z;
arbitrage 套戥；套汇；套利 w^L ta
arbitrageur 套戥者；套汇者 %uJ<M-@r=u
arbitrary amount 临时款项 ^zE wA
arrangement 措施；安排；协定 !:|Td Yrmj
arrears 欠款 xY+VyOUs
arrears of pay 欠付薪酬 YX=2jI
arrears of revenue 逾期未收税款；逾期未收的帐项 zUkN 0
articles of association 组织章程；组织细则；组织章程细则 j=*l$ RG
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T21ky>8E
ascertainment of profit 确定利润 (
{1e %
"Asia Clear" “亚洲结算系统”
