allotment 分配；配股 7PE3>cD
allotment notice 股份配售通知；配股通知 :|%dV}j
allotment of shares 股份分配 & E98&[`7
allowable 可获宽免；免税的 wk
@-O }W
allowable business loss 可扣除的营业亏损 _3_d;j#G U
allowable expenses 可扣税的支出 G 55-{y9Q
allowance 免税额；津贴；备抵；准备金 WSA;p=_
allowance for debts 债项的免税额 \ ) H}
allowance for depreciation by wear and tear 耗损折旧免税额 `dB!Ia|
allowance for funeral expenses 殡殓费的免税额 "&jWC
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ziFg+i%s
allowance for repairs and outgoings 修葺及支出方面的免税额 m~KG B"
allowance to debtor 给债务人的津贴
HEZgHL
alteration of capital 资本更改 ]7H ?
alternate trustee 候补受托人 (dSf>p r 2
amalgamation 合并 R
7'a/
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v9Kx`{1L
ambit of charges 征税范围；收费范围 OC)~psQK
amended valuation 经修订的估值 K.A!?U=
American Commodities Exchange 美国商品交易所 ["F C
American Express Bank Limited 美国运通银行 KIt:ytFx
American Stock Exchange 美国证券交易所 DK2m(9/`3
amortization 摊销 H)XHlO^
amount due from banks 存放银行同业的款项 f-at@C1L%L
amount due from banks abroad 存放海外银行同业的款项 i21ybXA=Z
amount due from holding companies 控股公司欠款 k+*DP o@)
amount due from local banks 存放本港银行同业的款项 V
0'T )
amount due to banks 银行同业的存款 *.g0;\HF
amount due to banks abroad 海外银行同业的存款 HS1Gy/6'
amount due to holding companies 控股公司存款 NZUQ
R`5
amount due to local banks 本港银行同业的存款 6U{& `8C
amount due to outport banks 外埠银行同业的存款 :J a]Vt
amount for note issue 发行纸币的款额 Y yI4T/0s_
amount of bond 担保契据的款额
^G5BD_
amount of consideration 代价款额 O0`k6$=6r
amount of contribution 供款数额 kbij Zj{
amount of indebtedness 负债款额 j\V9o 9D
amount of principal of the loan 贷款本金额 JE~ci#|!
amount of rates chargeable 应征差饷数额 7"L`|O?8)
amount of share capital 股本额 ts2;?`~
amount of sums assured 承保款额 Vf
Jpiv1
amount of variation 变动幅度 iUcDj:
amount of vote 拨款数额 jI`1>>N&1
amount payable 应付款额 &?.k-:iN
amount receivable 应收款额 \Qp #utC0s
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P%Fkd3e+
analysis 分析 6>I{I k@>
ancillary risk 附属风险 4AI\'M"d
annual account 周年帐目；周年帐目报表；年度决算；年结 ;d"F'd
annual accounting date 年结日期 .gPE Qc+D
annual allowance 每年免税额；年积金；年度津贴；年津 +-=o16*{ !
annual balance 年度余额 !ueyVE$1
annual disposable income 每年可动用收入 b >R/=tx
annual estimates 周年预算 qPgLSZv
annual fee 年费
T~I5W=y
annual general meeting 周年大会 ~WS;)Q0|
annual growth rate 年增率；每年增长率 3q*y~5 &I
annual long-term supplement 长期个案每年补助金 }F=+*-SYZ
annual pensionable emolument 可供计算退休金的年薪 E;l|I
A/7
annual report 年报 eT??F
Annual Report on the Consumer Price Index 《消费物价指数年报》
qMD!No
annual return 周年报表；周年申报表；每年报税表格 d
]LF5*i
Annual Return Rules 《周年报表规则》 ,3^gB,ka
annual review of consumer prices 每年消费物价回顾 Vc!` BiH
annual roll-forward basis 逐年延展方式 sS$"6
annual salary 年薪 ; aA,H&
annual statement 年度报表；年度决算表 u(ep$>[F#_
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _*b1]<
annuitant 年金受益人 mmC&xZ5f
annuity 年金 uus}NZ:*l
annuity contract 年金合约 xFZ
A1 8
annuity on human life 人寿年金 yR
QR @
antecedent debt 先前的债项 } {Y)[w#R
ante-dated cheque 倒填日期支票 a9 rn[n1Q
anticipated expenditure 预期开支 N 3IF
j
anticipated net profit 预期纯利 B~HA 32
anticipated revenue 预期收入 :[#g_*G@p
anti-inflation measure 反通货膨胀措施 =3rPE"@,[
anti-inflationary stance 反通货膨胀立场 voRr9E*n
apparent deficit 表面赤字 : `D[0
apparent financial solvency 表面偿债能力 0i }4T:J@`
apparent partner 表面合伙人 R:+2}kS5e{
application for personal assessment 个人入息课税申请书 2mVcT3
application of fund 资金应用 = 2HR+
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 nBs%k!RR
appointed actuary 委任精算师 w9D<^(_}/
appointed auditor 委任核数师；委任审计师 _%G)Uz{3
appointed trustee 委任的受托人 + QcgLq
appointer 委任人 Z5aU7
apportioned pro rata 按比例分摊 9W$d'IA
apportionment 分配；分摊 5IeF |#g
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AJ-p|[wPz
apportionment formula 分摊方程式 <1tFwC|4BJ
apportionment of estate duty 遗产税的分摊 ZA@Q P1
appraisal 估价；评估 ` aTkIo:ms
appreciable growth 可观增长 s W)C6 #
appreciable impact 显着影响 I8r5u=PH
appreciable increase 可观增长 [uxhdR`T
appreciation 增值；升值 p8<Y5:`
appreciation against other currencies 相对其他货币升值 ,: X+NQ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uPk`9c
52%
appreciation tax 增值税 O!+LM{>
F
appropriation 拨款；拨用；拨付 %AbA(F
appropriation account 拨款帐目 = |IB=
Appropriation Bill 拨款法案 ^p#f B4z
appropriation-in-aid system 补助拨款办法 f$a%&X6"-
approved assets 核准资产 y=y=W5#;77
approved basket stock 认可一篮子证券 Pf
s _s6
approved budget 核准预算 %)[m bb
approved charitable donation 认可慈善捐款 uG1
1~uAt
approved charitable institution 认可慈善机构 6x KbK1W
approved currency 核准货币；认可货币 aaq{9Y#
approved estimates 核准预算 j&(2ze:=*$
approved estimates of expenditure 核准开支预算 W69
-,w/
approved overseas insurer 核准海外保险人 `_Bvae j?,
approved overseas trust company 核准海外信托公司 }J}a;P4
approved pooled investment fund 核准汇集投资基金 /3D!,V ,
approved provident fund scheme 认可公积金计划 82F q}N
<
approved provision 核准拨款 B< c7&!B
approved redeemable share 核准可赎回股份 G1MuH%4
approved regional stock 认可地区性证券 uN bOtA
approved retirement scheme 认可退休金计划 )5Yv7x(K
approved subordinated loan 核准附属贷款 O@[c*3]e
arbitrage 套戥；套汇；套利 "&/:"~r
arbitrageur 套戥者；套汇者 BC V<( @c
arbitrary amount 临时款项 ) |`eCzCB
arrangement 措施；安排；协定 6zK8-V?9F
arrears 欠款 y'?|#%D
arrears of pay 欠付薪酬 SdhdXVZ
arrears of revenue 逾期未收税款；逾期未收的帐项 ,]@
K6
articles of association 组织章程；组织细则；组织章程细则 $Z)Dvy|
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )@.bkzW
ascertainment of profit 确定利润 v(^{ P
"Asia Clear" “亚洲结算系统”
