allotment 分配；配股 NE>JtTF<
allotment notice 股份配售通知；配股通知 V]S06>P
allotment of shares 股份分配 x#e\ H
F
allowable 可获宽免；免税的 j}?ZsnqV
allowable business loss 可扣除的营业亏损 @2Y]p.$q
allowable expenses 可扣税的支出 p7=^m>Z6
allowance 免税额；津贴；备抵；准备金 ,%b1 ]zZQ
allowance for debts 债项的免税额 Gp3t?7S{T
allowance for depreciation by wear and tear 耗损折旧免税额
4U y>#IL
allowance for funeral expenses 殡殓费的免税额 U=cWvr65
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 VL!kX``^F
allowance for repairs and outgoings 修葺及支出方面的免税额 4uAb
LSh9
allowance to debtor 给债务人的津贴 K&P{2Hndr
alteration of capital 资本更改 ~JmxW;|_x)
alternate trustee 候补受托人 M( ]|}%
amalgamation 合并 [\%t<aa
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;KZ2L~
THG
ambit of charges 征税范围；收费范围 e iSO7cGy
amended valuation 经修订的估值 CbvL X="%
American Commodities Exchange 美国商品交易所 ]H9HO2wGQ
American Express Bank Limited 美国运通银行 g :e8i~
American Stock Exchange 美国证券交易所 uY%3X/^j
amortization 摊销 !=Vh2UbC3
amount due from banks 存放银行同业的款项 5J2p^$s
amount due from banks abroad 存放海外银行同业的款项 *[5#g3
amount due from holding companies 控股公司欠款 /z- C
:k\
amount due from local banks 存放本港银行同业的款项 E|A_|FS&%
amount due to banks 银行同业的存款 $6?KH7lA
amount due to banks abroad 海外银行同业的存款 xfV2/A#h
amount due to holding companies 控股公司存款 C00*X[p
amount due to local banks 本港银行同业的存款 Z
7ZMu
amount due to outport banks 外埠银行同业的存款 {Ll8 @'5
amount for note issue 发行纸币的款额 l aL4ez
amount of bond 担保契据的款额 5xV/
&N
amount of consideration 代价款额 7X3l&J2C4l
amount of contribution 供款数额 ] 8cX#N,M
amount of indebtedness 负债款额 3eDx@8N
}
amount of principal of the loan 贷款本金额 _
~$0
cj<
amount of rates chargeable 应征差饷数额 UY& W]
amount of share capital 股本额 J-{E`ibGN
amount of sums assured 承保款额 #Q) w$WR
amount of variation 变动幅度 "dU#j,B2
amount of vote 拨款数额 x=r6vOj
amount payable 应付款额 o;-! ?uJ
amount receivable 应收款额 g wjv&.T6^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &CsBG?@Z|
analysis 分析 qpH-P8V
ancillary risk 附属风险 v+2q R0,LM
annual account 周年帐目；周年帐目报表；年度决算；年结 ba1QF zN
annual accounting date 年结日期 rG%_O$_dO
annual allowance 每年免税额；年积金；年度津贴；年津 b,V=B{(~
annual balance 年度余额 ' GO..m"G
annual disposable income 每年可动用收入 ?\$/#zak
annual estimates 周年预算
NOr*+N\
annual fee 年费 %+JTQ y
annual general meeting 周年大会 ",@g
annual growth rate 年增率；每年增长率 zi 14]FWo
annual long-term supplement 长期个案每年补助金 T:n ^$RiT
annual pensionable emolument 可供计算退休金的年薪 g}j>;T
annual report 年报 0#nXxkw
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,>%r|YSJ)
annual return 周年报表；周年申报表；每年报税表格 -Af`AX
Annual Return Rules 《周年报表规则》 lGgKzi9VD
annual review of consumer prices 每年消费物价回顾 )bg,rES M
annual roll-forward basis 逐年延展方式
vu
\Dx9
annual salary 年薪 l;FgX+)
annual statement 年度报表；年度决算表 ,Yt&PE
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 Q
$5:P &
annuitant 年金受益人 JEkVj']?
annuity 年金 #gT^hl5/
annuity contract 年金合约 VDN]P3
annuity on human life 人寿年金 3CRBu:)m
antecedent debt 先前的债项 9!C?2*>A P
ante-dated cheque 倒填日期支票 74OM tLL$
anticipated expenditure 预期开支 4hz,F/ I
anticipated net profit 预期纯利 s*WfRY*=V
anticipated revenue 预期收入 |*a>6y
anti-inflation measure 反通货膨胀措施 >#|Q,hVU5
anti-inflationary stance 反通货膨胀立场 \kO_"{7n
apparent deficit 表面赤字
];]EK6dzG
apparent financial solvency 表面偿债能力 iKKWn*u
apparent partner 表面合伙人 1 niTkop
application for personal assessment 个人入息课税申请书 ~q>ilnL"h
application of fund 资金应用 e28#Yh@U
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 ]TOY_K8"z#
appointed actuary 委任精算师 ^ } L$[P
appointed auditor 委任核数师；委任审计师 # nhAW
appointed trustee 委任的受托人 >,2 ],X"G
appointer 委任人 &|;!St]!M
apportioned pro rata 按比例分摊 FZ/&[;E!
apportionment 分配；分摊 Vs{sB*:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l<6/ADuS
apportionment formula 分摊方程式 Zt=X
%M|aw
apportionment of estate duty 遗产税的分摊 K`<P^XJr
appraisal 估价；评估 L+ CSF ]
appreciable growth 可观增长 =@MK U
appreciable impact 显着影响 ITiw) M
appreciable increase 可观增长 s[bKGn@
appreciation 增值；升值 2>s;xZ@/'R
appreciation against other currencies 相对其他货币升值 VG^-aR_F
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =)bc/309
appreciation tax 增值税 u] b6 >
appropriation 拨款；拨用；拨付 ZQ/5]]}3y
appropriation account 拨款帐目 9-SXu lgu
Appropriation Bill 拨款法案 8hT>)WH}wo
appropriation-in-aid system 补助拨款办法 jd*H$ BU^
approved assets 核准资产 ;0E 4S
approved basket stock 认可一篮子证券 Q4*c
L5j
approved budget 核准预算 ^" - 2fJ
approved charitable donation 认可慈善捐款 >? KyPp
approved charitable institution 认可慈善机构 Y8(yOVy9
approved currency 核准货币；认可货币 F6/b q/s
approved estimates 核准预算 VGIc|Q=F
approved estimates of expenditure 核准开支预算 CcQ|0
approved overseas insurer 核准海外保险人 kA0 ^~
approved overseas trust company 核准海外信托公司 Hua8/:![+
approved pooled investment fund 核准汇集投资基金 yvvR%]!.
approved provident fund scheme 认可公积金计划 j!dklQh0
approved provision 核准拨款 Rz]bCiD3
B
approved redeemable share 核准可赎回股份 @ XMC$s
approved regional stock 认可地区性证券 [u:_J qf-
approved retirement scheme 认可退休金计划 F Te# @ \I
approved subordinated loan 核准附属贷款 "'L
SLp
arbitrage 套戥；套汇；套利 7Jk.U=vY
arbitrageur 套戥者；套汇者 hZy*E [i
arbitrary amount 临时款项 |99eD gK,
arrangement 措施；安排；协定 LTHS&3% 2
arrears 欠款 QWEK;kUa@
arrears of pay 欠付薪酬
!;-x]_
arrears of revenue 逾期未收税款；逾期未收的帐项 \D=B-dREq
articles of association 组织章程；组织细则；组织章程细则 vvC GzOv
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }$ d er
ascertainment of profit 确定利润 dXhV]xK
"Asia Clear" “亚洲结算系统”
