allotment 分配；配股 hN!.@L
allotment notice 股份配售通知；配股通知 Wl?<c
uw00
allotment of shares 股份分配 B piEAwh
allowable 可获宽免；免税的 [10$a(g\x
allowable business loss 可扣除的营业亏损 "NlRSc #
allowable expenses 可扣税的支出 1ME|G"$ ;
allowance 免税额；津贴；备抵；准备金 zab w!@]
allowance for debts 债项的免税额 /^NJ)9IB
allowance for depreciation by wear and tear 耗损折旧免税额 m2wp m_vV#
allowance for funeral expenses 殡殓费的免税额 A<]&
JbIt
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t%
<pbZO
allowance for repairs and outgoings 修葺及支出方面的免税额 /Lj%A
allowance to debtor 给债务人的津贴 bW} b<(y
alteration of capital 资本更改 McO@p =M
alternate trustee 候补受托人 Bc5YW- QD
amalgamation 合并 E`U &Z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rE9Ta8j6
ambit of charges 征税范围；收费范围 5Gc_LI&v7
amended valuation 经修订的估值 iz,]%<_PE
American Commodities Exchange 美国商品交易所 e?|d9;BO
American Express Bank Limited 美国运通银行 3 KB| NS
American Stock Exchange 美国证券交易所 Q=dw 6
amortization 摊销 }3LBbG0Bw
amount due from banks 存放银行同业的款项 ;B,nzx(L
amount due from banks abroad 存放海外银行同业的款项 @263)`
9G
amount due from holding companies 控股公司欠款 {H/8#y4qp&
amount due from local banks 存放本港银行同业的款项 oD Q9.t
amount due to banks 银行同业的存款 5+o
2 T]
amount due to banks abroad 海外银行同业的存款 {(8U8f<'=y
amount due to holding companies 控股公司存款 <
.y;&a o
amount due to local banks 本港银行同业的存款 f6@^ Mg
amount due to outport banks 外埠银行同业的存款 >|y>e{P
amount for note issue 发行纸币的款额 SjFF=ib
amount of bond 担保契据的款额 nYmf(DV
amount of consideration 代价款额 L.R"~3
amount of contribution 供款数额 B:B0p+$I
amount of indebtedness 负债款额 oSpi{ $x
amount of principal of the loan 贷款本金额 W*1d
X"S
amount of rates chargeable 应征差饷数额 JS }_q1H
amount of share capital 股本额 U& tfl /
amount of sums assured 承保款额 L{4),65
amount of variation 变动幅度 y 8Ei=[
amount of vote 拨款数额
zZ S>+O
amount payable 应付款额 3RBpbTNWp
amount receivable 应收款额 7O;BS}Lv=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ){?mKB 5
analysis 分析 yBU ZVqqDa
ancillary risk 附属风险 m9\@kA
annual account 周年帐目；周年帐目报表；年度决算；年结 ,+swH;=7#r
annual accounting date 年结日期 EOMu
qP)
annual allowance 每年免税额；年积金；年度津贴；年津 6{Krw \0
annual balance 年度余额 fU\k?'x_
annual disposable income 每年可动用收入 TyxU6<>4J4
annual estimates 周年预算 [,.[gWA
annual fee 年费 *
ePDc'
annual general meeting 周年大会 G~b`O20N
annual growth rate 年增率；每年增长率 cij]&$;Q
annual long-term supplement 长期个案每年补助金 C}dKbs^g |
annual pensionable emolument 可供计算退休金的年薪 jV(xYA3
annual report 年报 SaX,^_GY
Annual Report on the Consumer Price Index 《消费物价指数年报》 T%
;k%
annual return 周年报表；周年申报表；每年报税表格 ' Qp&,xK
Annual Return Rules 《周年报表规则》 - N /8Ho
annual review of consumer prices 每年消费物价回顾 ?0 KiR?
annual roll-forward basis 逐年延展方式 FF~on06!
annual salary 年薪 y\r^\ S9%
annual statement 年度报表；年度决算表 ,)B~cic'u
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 yoq\9* ?u^
annuitant 年金受益人 (1saof *p%
annuity 年金 W>aQ
tT
annuity contract 年金合约 Zi2Eu4p l{
annuity on human life 人寿年金
LLXg
antecedent debt 先前的债项 TsFV
;S
l3
ante-dated cheque 倒填日期支票 ntA[[OIFO
anticipated expenditure 预期开支 3[00-~&U
anticipated net profit 预期纯利 E.zYi7YUKK
anticipated revenue 预期收入 &V ^
anti-inflation measure 反通货膨胀措施 [N0/ "> c
anti-inflationary stance 反通货膨胀立场 {Oc?C:aI=
apparent deficit 表面赤字 m M\!4Yi`7
apparent financial solvency 表面偿债能力 '/gxjr&
apparent partner 表面合伙人 JN;TGtB^p
application for personal assessment 个人入息课税申请书 *Dd(+NI
application of fund 资金应用 B^_$
hJncc
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 .>AFf9P
appointed actuary 委任精算师 82^
z -t{
appointed auditor 委任核数师；委任审计师 n;S0fg
appointed trustee 委任的受托人 b7>-aem@I
appointer 委任人 JW Uv H
apportioned pro rata 按比例分摊 &kr_CP:;
apportionment 分配；分摊 4X (1
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /jK17}j
apportionment formula 分摊方程式 oJ4mxi@|#
apportionment of estate duty 遗产税的分摊 5W:Gl?$S}
appraisal 估价；评估 b3y,4ke"
appreciable growth 可观增长 6bA~mC^&
appreciable impact 显着影响 dH2j*G Ij
appreciable increase 可观增长 ] 6i_d
appreciation 增值；升值 gs`27Gih
appreciation against other currencies 相对其他货币升值 @'NaA SB
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <Vr ] 2mw
appreciation tax 增值税 ]VHdE _7)
appropriation 拨款；拨用；拨付
^}Dv$\;6
appropriation account 拨款帐目 :`Zl\!]E`o
Appropriation Bill 拨款法案 >m;|I/2@
appropriation-in-aid system 补助拨款办法 !,-qn)b
approved assets 核准资产 u6bB5(s`&
approved basket stock 认可一篮子证券 q9a
wz
j
approved budget 核准预算 &s6(3k
approved charitable donation 认可慈善捐款 ?Ss RN jeL
approved charitable institution 认可慈善机构 ?[L0LL?ce
approved currency 核准货币；认可货币 8en#PH }
approved estimates 核准预算 yW6[Fp w
approved estimates of expenditure 核准开支预算 +2k|g2
approved overseas insurer 核准海外保险人 t6,M
approved overseas trust company 核准海外信托公司 S9ak '
approved pooled investment fund 核准汇集投资基金 5
a*'N~
approved provident fund scheme 认可公积金计划 2}xFv2X
approved provision 核准拨款 [y&h_w.
approved redeemable share 核准可赎回股份 gp |7{}Q{
approved regional stock 认可地区性证券 &|&YRHv
approved retirement scheme 认可退休金计划 /iJcy:J
approved subordinated loan 核准附属贷款 (1r>50Ge
arbitrage 套戥；套汇；套利 \ /X!tlwxh
arbitrageur 套戥者；套汇者 .o,51dn+ s
arbitrary amount 临时款项 )1tnZ=
&
arrangement 措施；安排；协定 J!^~KN6[
arrears 欠款 ` $x#_-Hn
arrears of pay 欠付薪酬 5+Zx-oWq_
arrears of revenue 逾期未收税款；逾期未收的帐项 $0`$)(Y
articles of association 组织章程；组织细则；组织章程细则 nL
N6@
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k
@/SeE
ascertainment of profit 确定利润 s%TO(vT
"Asia Clear" “亚洲结算系统”
