allotment 分配；配股 }x
wu*Zx
allotment notice 股份配售通知；配股通知 9 ^p;UA
allotment of shares 股份分配 }I2@ %tt?
allowable 可获宽免；免税的 E 0?iXSJ
allowable business loss 可扣除的营业亏损 % V ;?
allowable expenses 可扣税的支出 o$Z6zm xO
allowance 免税额；津贴；备抵；准备金 aW
Y
gR
allowance for debts 债项的免税额 L#
2+z@g
allowance for depreciation by wear and tear 耗损折旧免税额 1cD ! :[
allowance for funeral expenses 殡殓费的免税额 YS%h^>I^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jYhB
+|
allowance for repairs and outgoings 修葺及支出方面的免税额 LmnymcH
allowance to debtor 给债务人的津贴 gjAIEI
alteration of capital 资本更改 qDfd. gL
alternate trustee 候补受托人 9*1,!%]
amalgamation 合并 <>aw
1WM+
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fk x \=
ambit of charges 征税范围；收费范围 uPl\I6k
amended valuation 经修订的估值
#c66)
American Commodities Exchange 美国商品交易所 [a
wj
io
American Express Bank Limited 美国运通银行 Bjz P z
American Stock Exchange 美国证券交易所 b8LLr;oQw
amortization 摊销 3^6
d]f
amount due from banks 存放银行同业的款项 -#HA"7XOE
amount due from banks abroad 存放海外银行同业的款项 :FTMmW,>'
amount due from holding companies 控股公司欠款 A'&K/) Z
amount due from local banks 存放本港银行同业的款项 Gnq?"</
amount due to banks 银行同业的存款 X'qU*Eo
amount due to banks abroad 海外银行同业的存款 uD @#
amount due to holding companies 控股公司存款 x-?Sn' m
amount due to local banks 本港银行同业的存款 4Q6mo/=H
amount due to outport banks 外埠银行同业的存款 7w6cwHrL@
amount for note issue 发行纸币的款额 L|}lccpI
amount of bond 担保契据的款额 trp0 V4b8
amount of consideration 代价款额 z3;*Em8Ir
amount of contribution 供款数额 20nP/ e
amount of indebtedness 负债款额 d!
LE{
amount of principal of the loan 贷款本金额
N#a$t&
amount of rates chargeable 应征差饷数额
vz7J-CH
amount of share capital 股本额 TmV,&[
'mg
amount of sums assured 承保款额 !*%WuyCgr4
amount of variation 变动幅度 b KN@j'M
amount of vote 拨款数额 #kaY0M
amount payable 应付款额 OD6\Mr2=
amount receivable 应收款额 ='Y!+
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 In<n& i b
analysis 分析 V1 3N}]
ancillary risk 附属风险 W)f/0QX}W
annual account 周年帐目；周年帐目报表；年度决算；年结 &-B^~M*??
annual accounting date 年结日期 u*ObwcI/Bn
annual allowance 每年免税额；年积金；年度津贴；年津 K #=* 9S
annual balance 年度余额 Tw;3_Lj
annual disposable income 每年可动用收入 .Lsavpo
annual estimates 周年预算 X6@WwM~qz
annual fee 年费 tAv@R&W,
annual general meeting 周年大会 f m)pulz
annual growth rate 年增率；每年增长率 O#S;q5L@
annual long-term supplement 长期个案每年补助金 /! " |_W|n
annual pensionable emolument 可供计算退休金的年薪 HTS%^<u
annual report 年报
.@@?Pj?)
Annual Report on the Consumer Price Index 《消费物价指数年报》 hUp.tK:X7o
annual return 周年报表；周年申报表；每年报税表格 m0;CH/D0
Annual Return Rules 《周年报表规则》 rFj-kojg
annual review of consumer prices 每年消费物价回顾 SfaQvstN
annual roll-forward basis 逐年延展方式 lY
?QQ01D
annual salary 年薪 g| vNhq0|i
annual statement 年度报表；年度决算表 A Sk|A!
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 3 +G$-ru
annuitant 年金受益人 Z: sg}
annuity 年金 xQ^E"Q,1
annuity contract 年金合约 noml8o
annuity on human life 人寿年金 \ b?" b
antecedent debt 先前的债项 ECrex>zr%
ante-dated cheque 倒填日期支票
U J CYs`y
anticipated expenditure 预期开支 _0]S69lp
anticipated net profit 预期纯利 ;
Q3n
anticipated revenue 预期收入 "2) H'<
anti-inflation measure 反通货膨胀措施 3@M|m<_R$
anti-inflationary stance 反通货膨胀立场 ,0~n3G
apparent deficit 表面赤字 Wp!%-vzy&
apparent financial solvency 表面偿债能力 06c
>$1-?
apparent partner 表面合伙人 0"\H^
application for personal assessment 个人入息课税申请书 8TLgNQP
application of fund 资金应用 QD:{U8YbF$
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 LH kc7 X$
appointed actuary 委任精算师 qQ?"@>PALD
appointed auditor 委任核数师；委任审计师 d9;g]uj`
appointed trustee 委任的受托人 "AnC?c9?-^
appointer 委任人 VFURAY S
apportioned pro rata 按比例分摊 V9{]O
V%
apportionment 分配；分摊 o7sT=x9
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B"TAjB&
*
apportionment formula 分摊方程式 ^h ~x)@=
apportionment of estate duty 遗产税的分摊 )ttUWy$w
appraisal 估价；评估 XBb~\p
3y
appreciable growth 可观增长 0 yuW*z
appreciable impact 显着影响 OZ
| IA:,}
appreciable increase 可观增长 *KV0%)}sbL
appreciation 增值；升值 U |Jo{(Y
appreciation against other currencies 相对其他货币升值 x,|hU@h
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A P7Yuv`
appreciation tax 增值税 Rv$[)`&T
appropriation 拨款；拨用；拨付 2.l Z:VLN
appropriation account 拨款帐目 g!?:Ye`5
Appropriation Bill 拨款法案 %S*{9hm/
appropriation-in-aid system 补助拨款办法 zMm#Rhn
approved assets 核准资产
19Mu61
approved basket stock 认可一篮子证券 G
MX?
approved budget 核准预算 CF&6J$ZBgJ
approved charitable donation 认可慈善捐款 `.FF!P:{C*
approved charitable institution 认可慈善机构 qln3 k`
approved currency 核准货币；认可货币 Tgm nG/Z
approved estimates 核准预算 j3{I /m
approved estimates of expenditure 核准开支预算 a!< 8\vzg
approved overseas insurer 核准海外保险人 V EqS;~[
approved overseas trust company 核准海外信托公司 4E]l{ "k<
approved pooled investment fund 核准汇集投资基金 =|3ek
approved provident fund scheme 认可公积金计划 h]5C|M|
approved provision 核准拨款 #LL?IRH9^
approved redeemable share 核准可赎回股份 Mc09ES
approved regional stock 认可地区性证券 s:#V(<J
approved retirement scheme 认可退休金计划
g X ]-\
approved subordinated loan 核准附属贷款 wsIW
|@
arbitrage 套戥；套汇；套利 >L; eO'D
arbitrageur 套戥者；套汇者 ' _w=k 4
arbitrary amount 临时款项 Ma.` A
arrangement 措施；安排；协定 TZ(cu>
arrears 欠款 ![YX]+jqNp
arrears of pay 欠付薪酬 ftvG\T f
arrears of revenue 逾期未收税款；逾期未收的帐项 E .7
articles of association 组织章程；组织细则；组织章程细则 zR1^I~
%
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h|Ve G3H
ascertainment of profit 确定利润 F)&@P-9+
"Asia Clear" “亚洲结算系统”
