allotment 分配；配股 ,9vJtP+T+!
allotment notice 股份配售通知；配股通知 C1ZyB"{
allotment of shares 股份分配 b7v dk
allowable 可获宽免；免税的 %BICt @E
allowable business loss 可扣除的营业亏损 "WP% REE!
allowable expenses 可扣税的支出 sY^lQN
allowance 免税额；津贴；备抵；准备金 {rfte'4;=
allowance for debts 债项的免税额 `]&*`9IK{
allowance for depreciation by wear and tear 耗损折旧免税额 uN(b.5y
allowance for funeral expenses 殡殓费的免税额 EE9vk*[@C
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <?
4cWp|i
allowance for repairs and outgoings 修葺及支出方面的免税额 AA.Ys89V
allowance to debtor 给债务人的津贴 L5C 2ng>
alteration of capital 资本更改 4tn jXP8
alternate trustee 候补受托人 9<Ag1
l
amalgamation 合并 MA"#rOcP
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 oek #^:pF
ambit of charges 征税范围；收费范围 qm} \?_
amended valuation 经修订的估值 gPp(e
j7
American Commodities Exchange 美国商品交易所 ?&\h ;11T
American Express Bank Limited 美国运通银行 D+hB[*7 Fs
American Stock Exchange 美国证券交易所 w5 Z2N[hy
amortization 摊销 ;"SZ}
amount due from banks 存放银行同业的款项 O(Td:Zdp
amount due from banks abroad 存放海外银行同业的款项 wO!%
q[
amount due from holding companies 控股公司欠款 PS/W
h
amount due from local banks 存放本港银行同业的款项 &/D OO ^
amount due to banks 银行同业的存款 kU(kU2u%9
amount due to banks abroad 海外银行同业的存款 26 }u4W$
amount due to holding companies 控股公司存款 v*Xk WH5
amount due to local banks 本港银行同业的存款 Nkoo fhZ
amount due to outport banks 外埠银行同业的存款 1^tSn#j
amount for note issue 发行纸币的款额 r
hZQQOQ
amount of bond 担保契据的款额 H.9yT\f.
amount of consideration 代价款额 5Abz 5-^KH
amount of contribution 供款数额 1V0sl 0i4
amount of indebtedness 负债款额 Seg#s
.
amount of principal of the loan 贷款本金额 >*{:l,LH
amount of rates chargeable 应征差饷数额 15JsmA*Q
amount of share capital 股本额 A{M+vsL
amount of sums assured 承保款额 gu!](yEgl
amount of variation 变动幅度 [xWEf#', !
amount of vote 拨款数额 p&QmIX]BZ
amount payable 应付款额 IY 0 3"
amount receivable 应收款额 F/xCG n P-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IQ=CNby:
analysis 分析 B#Qpd7E+*
ancillary risk 附属风险 gINwvzW{
annual account 周年帐目；周年帐目报表；年度决算；年结
PRZ8X{h
annual accounting date 年结日期 /[6:LnaE
annual allowance 每年免税额；年积金；年度津贴；年津 tr 5'dX4]
annual balance 年度余额 q _19&;&
annual disposable income 每年可动用收入 2*Va9HP!q
annual estimates 周年预算 '%);%y@v
annual fee 年费 9 n-T5WP
annual general meeting 周年大会 u*U_7Uw$
annual growth rate 年增率；每年增长率 L%k67>
annual long-term supplement 长期个案每年补助金 -ywX5B
annual pensionable emolument 可供计算退休金的年薪 Lp!0H `L
annual report 年报 2'|XtSj
Annual Report on the Consumer Price Index 《消费物价指数年报》 uvR0TIF4
annual return 周年报表；周年申报表；每年报税表格 xSx&79Ez<*
Annual Return Rules 《周年报表规则》 /G{&[X<4U
annual review of consumer prices 每年消费物价回顾 219R&[cb
annual roll-forward basis 逐年延展方式 nrI"k2oA@
annual salary 年薪 6W] OpM
annual statement 年度报表；年度决算表 FoQ?U=er
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 /i>
?i@O-
annuitant 年金受益人 ~d&'Lp[3
annuity 年金 {qY3L8b
annuity contract 年金合约 3,%nkW
annuity on human life 人寿年金
v*smI7aH
antecedent debt 先前的债项 5Ws5X_?d
ante-dated cheque 倒填日期支票 v^<<[I2 C
anticipated expenditure 预期开支 @
;g` +:=
anticipated net profit 预期纯利 /4(Z`e;0
anticipated revenue 预期收入 D
7EXqo
anti-inflation measure 反通货膨胀措施 yB
1I53E
anti-inflationary stance 反通货膨胀立场 .mC~Ry+t
apparent deficit 表面赤字 ! Zno [R
apparent financial solvency 表面偿债能力 M\9 at\$
apparent partner 表面合伙人 IES41y<
application for personal assessment 个人入息课税申请书 ~K4k'
application of fund 资金应用 j~X j
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 OY+!aG@ .
appointed actuary 委任精算师 #8S [z5 `
appointed auditor 委任核数师；委任审计师 Ewa[Y=+tx
appointed trustee 委任的受托人 9 )ACgz&(
appointer 委任人 [t {vYo
apportioned pro rata 按比例分摊 <m~T>Q l 1
apportionment 分配；分摊 ww-XMz h
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -[ G/2F'
apportionment formula 分摊方程式 /;z
ZnF\ e
apportionment of estate duty 遗产税的分摊 JJ^iy*v
appraisal 估价；评估 Fsnw3/Nr
appreciable growth 可观增长 ;Gjv9:hUn
appreciable impact 显着影响 s'R~ r
appreciable increase 可观增长 We[<B J o4
appreciation 增值；升值 9
vB9k@9
appreciation against other currencies 相对其他货币升值 L BW. *PHW
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iSnI Bs9\
appreciation tax 增值税 hVQ7'@
appropriation 拨款；拨用；拨付 J&
1X
appropriation account 拨款帐目 bv .EM
Appropriation Bill 拨款法案 QB g}2.
appropriation-in-aid system 补助拨款办法 \a {Aa
approved assets 核准资产 =4YbVA+(
approved basket stock 认可一篮子证券 oc!biE` u
approved budget 核准预算 ~r(g|?}P
approved charitable donation 认可慈善捐款 Q3 K;kS
approved charitable institution 认可慈善机构 Ej;Vr~Wi
approved currency 核准货币；认可货币 $xKg }cO
approved estimates 核准预算 Yt\E/*%
approved estimates of expenditure 核准开支预算 NTXws
4'D
approved overseas insurer 核准海外保险人 =YS!soO
approved overseas trust company 核准海外信托公司 8Uj68Jl?
approved pooled investment fund 核准汇集投资基金 FCs yKdM
approved provident fund scheme 认可公积金计划 4v rm&k
approved provision 核准拨款 sV9{4T~ #|
approved redeemable share 核准可赎回股份 u.ULS3`C/X
approved regional stock 认可地区性证券 u i s:\Uc
approved retirement scheme 认可退休金计划 &xPOp$Sx~
approved subordinated loan 核准附属贷款 GM34-G H+
arbitrage 套戥；套汇；套利 9+WY@du+
arbitrageur 套戥者；套汇者 31
KDeFg
arbitrary amount 临时款项 jUV#HT
arrangement 措施；安排；协定 D'HL /[@`
arrears 欠款 }'@tA")-)
arrears of pay 欠付薪酬 fS;m+ D!j@
arrears of revenue 逾期未收税款；逾期未收的帐项 n?TO!5RZK
articles of association 组织章程；组织细则；组织章程细则 }w|=c >'_}
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :X1`wBu
ascertainment of profit 确定利润 <8F->k1"3
"Asia Clear" “亚洲结算系统”
