allotment 分配；配股 ?+.mP]d_
allotment notice 股份配售通知；配股通知
`o#(YEu
allotment of shares 股份分配 lW?}Ts ~'
allowable 可获宽免；免税的 ')v,<{
allowable business loss 可扣除的营业亏损 ]t)N3n6Bc
allowable expenses 可扣税的支出 <<01@Q <
allowance 免税额；津贴；备抵；准备金 r x9*/Q0F
allowance for debts 债项的免税额 yo[Sh6r/9b
allowance for depreciation by wear and tear 耗损折旧免税额 F9eE Q{L
allowance for funeral expenses 殡殓费的免税额 c~tl0XU1
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H/ {@eaV
allowance for repairs and outgoings 修葺及支出方面的免税额
ULt5Zi
allowance to debtor 给债务人的津贴 W kiT,(i
alteration of capital 资本更改 r{.p Xf
alternate trustee 候补受托人 +r!NR?^ m
amalgamation 合并 Cdz?+hb
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 + \Vw:~e
ambit of charges 征税范围；收费范围 e$s&B!qJ
amended valuation 经修订的估值 3* I\#Z4p1
American Commodities Exchange 美国商品交易所 tF),Sn|*
American Express Bank Limited 美国运通银行 UWO3sZpU
American Stock Exchange 美国证券交易所 X[$h &]
amortization 摊销 t a{24{?M\
amount due from banks 存放银行同业的款项 m+X HFU
amount due from banks abroad 存放海外银行同业的款项 ?w(hPUd!2
amount due from holding companies 控股公司欠款 !U%
|pa
amount due from local banks 存放本港银行同业的款项 )f$4: Pq
amount due to banks 银行同业的存款 79 ;uHR&S
amount due to banks abroad 海外银行同业的存款 KS8@A/f
amount due to holding companies 控股公司存款
x(HHy,
amount due to local banks 本港银行同业的存款 A@> /PB6n
amount due to outport banks 外埠银行同业的存款 we _CF*zj
amount for note issue 发行纸币的款额 ke2dQ^kc4
amount of bond 担保契据的款额 Z$J-4KN
amount of consideration 代价款额 [
ifw}
(
amount of contribution 供款数额 CtM
qE+j^
amount of indebtedness 负债款额 %!t9)pNc
amount of principal of the loan 贷款本金额 R{c~jjd
amount of rates chargeable 应征差饷数额 I8 !>7`L
amount of share capital 股本额 xwo *kFg
amount of sums assured 承保款额
ZY8.p
amount of variation 变动幅度 'nPI
zK<v
amount of vote 拨款数额 B0yJ9U= Fj
amount payable 应付款额 >rlUV"8jY;
amount receivable 应收款额 |?J57 (
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \2; !}
analysis 分析 ?u#s ?$ Y?
ancillary risk 附属风险 ?jz\[0)s
annual account 周年帐目；周年帐目报表；年度决算；年结 ,oH\rrglf
annual accounting date 年结日期 JYWoQ[ZO#>
annual allowance 每年免税额；年积金；年度津贴；年津 ]*=!lfrV
annual balance 年度余额 HTQTDbhV^
annual disposable income 每年可动用收入 3!F^ vZ.
annual estimates 周年预算 |a03S Zx
annual fee 年费 BDf M4
annual general meeting 周年大会
[{ 2v}
annual growth rate 年增率；每年增长率 H<!q@E
;
annual long-term supplement 长期个案每年补助金 i ZPNss
annual pensionable emolument 可供计算退休金的年薪 Ra5 3M!>]
annual report 年报 0?ab'vYcp
Annual Report on the Consumer Price Index 《消费物价指数年报》 Eb~vNdPo
annual return 周年报表；周年申报表；每年报税表格 1|8Bv0-b
Annual Return Rules 《周年报表规则》 /
1Gmga5
annual review of consumer prices 每年消费物价回顾 gpyio1V>
annual roll-forward basis 逐年延展方式 aPlEM_escS
annual salary 年薪 3PvxU|*F
annual statement 年度报表；年度决算表 tXA?[ S
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 .
WKJ37od
annuitant 年金受益人 =c
\(]xX
annuity 年金 ??aO3 Vm{
annuity contract 年金合约 ASov/<D_q
annuity on human life 人寿年金 y@v)kN)Y9\
antecedent debt 先前的债项 @8{8|P
ante-dated cheque 倒填日期支票 mf g
>69,w
anticipated expenditure 预期开支 ! (lF#MG}
anticipated net profit 预期纯利 6p
}a!
anticipated revenue 预期收入 c`x4."m
anti-inflation measure 反通货膨胀措施 ? ch?q~e)
anti-inflationary stance 反通货膨胀立场 Vaf,
apparent deficit 表面赤字 7:F0?l*
apparent financial solvency 表面偿债能力 F&uiI;+ zJ
apparent partner 表面合伙人 { Zv%DV4_$
application for personal assessment 个人入息课税申请书 LhKbZ oPp
application of fund 资金应用
;UXV!8SM
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 .! <yTh
appointed actuary 委任精算师 9h+Hd&=
appointed auditor 委任核数师；委任审计师 j5R0e}/r
appointed trustee 委任的受托人 + a*Ic8*
appointer 委任人 F|6"-*[RS
apportioned pro rata 按比例分摊 I}u\ov_Su
apportionment 分配；分摊 nygGI_[ l
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T^] ]z}k
apportionment formula 分摊方程式 j~Fd8]@
apportionment of estate duty 遗产税的分摊 Dq Y"N ]
appraisal 估价；评估 l"[.Q>d
appreciable growth 可观增长 VF11eZ"
appreciable impact 显着影响 ;]xc}4@=mg
appreciable increase 可观增长 {hN\=_6*EW
appreciation 增值；升值 DjaXJ?'
appreciation against other currencies 相对其他货币升值 Z1
)1s
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e;~(7/1
appreciation tax 增值税 zmZU"eWp)
appropriation 拨款；拨用；拨付 _;^x^
appropriation account 拨款帐目 Ga9iPv
Appropriation Bill 拨款法案 cQLP gE0
appropriation-in-aid system 补助拨款办法 >{(c \oMD
approved assets 核准资产 du }HTrsC
approved basket stock 认可一篮子证券 Hf H+U&
approved budget 核准预算
4 y}z+4
approved charitable donation 认可慈善捐款 ,F->*=
approved charitable institution 认可慈善机构 y`$q cEw
approved currency 核准货币；认可货币 {q$U\y%Rq
approved estimates 核准预算 tk -)N+M.
approved estimates of expenditure 核准开支预算 !XjZt
approved overseas insurer 核准海外保险人 5l@} 1n
approved overseas trust company 核准海外信托公司 9$U>St
approved pooled investment fund 核准汇集投资基金 i@6g9\x+
approved provident fund scheme 认可公积金计划 jTqJ (M}L
approved provision 核准拨款 X}
V]3
approved redeemable share 核准可赎回股份 < ,p$eQ)T%
approved regional stock 认可地区性证券 +%[,
m&
approved retirement scheme 认可退休金计划 gkt lwiCZ
approved subordinated loan 核准附属贷款 Ux?G:LLz
arbitrage 套戥；套汇；套利 0Y* "RbG
arbitrageur 套戥者；套汇者 Am3j:|>*
arbitrary amount 临时款项 C$q
-WoTM(
arrangement 措施；安排；协定 GD}rsBQNkJ
arrears 欠款
:Kyr}-
arrears of pay 欠付薪酬 ! 1?u0
arrears of revenue 逾期未收税款；逾期未收的帐项 .$d:c61X
articles of association 组织章程；组织细则；组织章程细则 jx
W/"Q
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'bZw-t!M@
ascertainment of profit 确定利润 LjGLi>kI~
"Asia Clear" “亚洲结算系统”
