allotment 分配；配股 /
{A]('t
allotment notice 股份配售通知；配股通知 yX8F^iv[
allotment of shares 股份分配 #Uudx~b
allowable 可获宽免；免税的 ']qC,;2
allowable business loss 可扣除的营业亏损 \f+R!
allowable expenses 可扣税的支出 ~>C!l k
allowance 免税额；津贴；备抵；准备金 9gWQGk ql
allowance for debts 债项的免税额 U_14CLs dG
allowance for depreciation by wear and tear 耗损折旧免税额 /R^!~J50
allowance for funeral expenses 殡殓费的免税额 SK-|O9Ki
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 * yt/
Dj
allowance for repairs and outgoings 修葺及支出方面的免税额 Ron^PvvY&
allowance to debtor 给债务人的津贴 |ejrE,~1vb
alteration of capital 资本更改 $
i =-A
alternate trustee 候补受托人 YrB-;R 1+
amalgamation 合并 EK#w: "
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S 46[2-v1
ambit of charges 征税范围；收费范围
smWA~Aq
amended valuation 经修订的估值 hz Ppw.
American Commodities Exchange 美国商品交易所 2!jbaSH(+
American Express Bank Limited 美国运通银行 C@KYg/nYw
American Stock Exchange 美国证券交易所 Aj ZT- Q0L
amortization 摊销 4h(aTbHaQ
amount due from banks 存放银行同业的款项 |FKo}>4
amount due from banks abroad 存放海外银行同业的款项 *g BaF/C
amount due from holding companies 控股公司欠款 :pNZQX
amount due from local banks 存放本港银行同业的款项 k5<lkC2
z
amount due to banks 银行同业的存款 |px 4a"
amount due to banks abroad 海外银行同业的存款 2*Gl|@~N
amount due to holding companies 控股公司存款 ."3 J;j
amount due to local banks 本港银行同业的存款 GifD>c |z
amount due to outport banks 外埠银行同业的存款 uZ
OUp8QQ
amount for note issue 发行纸币的款额 ,E/vHI8
amount of bond 担保契据的款额 |rNm_L2
amount of consideration 代价款额 OxqP:kM
amount of contribution 供款数额 |z5olu$gVc
amount of indebtedness 负债款额 K<N0%c~
amount of principal of the loan 贷款本金额 "ebn0<cZ
amount of rates chargeable 应征差饷数额 76c}Rk^
amount of share capital 股本额 t7lRMCN
amount of sums assured 承保款额 hf%W grO.
amount of variation 变动幅度 4u:{ PN
amount of vote 拨款数额 &\1Dy}:
amount payable 应付款额 GTLlQy)'=
amount receivable 应收款额 `7'(U)x,F
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O 89BN6p
analysis 分析 Q}I. UG_
ancillary risk 附属风险 4
9#I
annual account 周年帐目；周年帐目报表；年度决算；年结 i3f/
{D/
annual accounting date 年结日期 7O"T `>
annual allowance 每年免税额；年积金；年度津贴；年津 f!1K GP
annual balance 年度余额 0E+ +
annual disposable income 每年可动用收入 64zO%F*
annual estimates 周年预算 R$PiF1ffj
annual fee 年费 p%j@2U
annual general meeting 周年大会 `G H6$\:
annual growth rate 年增率；每年增长率 78 3a Z8
annual long-term supplement 长期个案每年补助金 ~PS%^z xyn
annual pensionable emolument 可供计算退休金的年薪 R|tjvp-[}
annual report 年报 7_A(1Lx/l7
Annual Report on the Consumer Price Index 《消费物价指数年报》 SU x\qz)
annual return 周年报表；周年申报表；每年报税表格 RCoz;|c`P
Annual Return Rules 《周年报表规则》 Z^#7&Pv0
annual review of consumer prices 每年消费物价回顾 {%~Sbcq4F
annual roll-forward basis 逐年延展方式 s;$
eq);
annual salary 年薪 M~3(4
,
annual statement 年度报表；年度决算表 t$s)S>
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 '
Bdvqq
annuitant 年金受益人 JlG yGr^MD
annuity 年金 c*LnLK/m
annuity contract 年金合约 e euAo&L&
annuity on human life 人寿年金 6:QJ@ j\
antecedent debt 先前的债项 :Rq@ %rL
ante-dated cheque 倒填日期支票 -7\ RO%U
anticipated expenditure 预期开支 1=#`&f5f&
anticipated net profit 预期纯利 g,x$z~zU{
anticipated revenue 预期收入 M*@MkN*u&
anti-inflation measure 反通货膨胀措施 +)r o
EJ_
anti-inflationary stance 反通货膨胀立场 !$Mv)c/_u
apparent deficit 表面赤字 RU[{!E
apparent financial solvency 表面偿债能力 i"U3wt |A
apparent partner 表面合伙人 !07$aQYcd
application for personal assessment 个人入息课税申请书 im*XS@U j
application of fund 资金应用 g"<k
j"
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 ;Q-sie(#
appointed actuary 委任精算师 }8 ,b; Q
appointed auditor 委任核数师；委任审计师 E-n!3RQ(w
appointed trustee 委任的受托人 n j1 cqh
appointer 委任人 .\<
\J|3
apportioned pro rata 按比例分摊 #1
6)7
apportionment 分配；分摊 { "s9A&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [NC^v.[1[
apportionment formula 分摊方程式 ijC;" j/(
apportionment of estate duty 遗产税的分摊 NcqE)"yObo
appraisal 估价；评估 /l @ 7MxE
appreciable growth 可观增长 %_} #IS1
appreciable impact 显着影响 @bS>XWI>
appreciable increase 可观增长 &a1a gi7M
appreciation 增值；升值 _U'edK]R
appreciation against other currencies 相对其他货币升值 0]NjsOU =
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QZ
h|6&yI
appreciation tax 增值税 )W uuU [(
appropriation 拨款；拨用；拨付 )]rGGNF*
appropriation account 拨款帐目 `[Kh[|
Appropriation Bill 拨款法案 Zni8 im,_j
appropriation-in-aid system 补助拨款办法 H| IsjCc
approved assets 核准资产 nhQ.U>&-M
approved basket stock 认可一篮子证券 k&@JF@_TI
approved budget 核准预算 "'s` ?
approved charitable donation 认可慈善捐款 tz._*
n83
approved charitable institution 认可慈善机构
2VMa u.eQ
approved currency 核准货币；认可货币 7zpwP
approved estimates 核准预算 dzggl(
approved estimates of expenditure 核准开支预算 @ v @'8E Q
approved overseas insurer 核准海外保险人 S\GG(#b!
approved overseas trust company 核准海外信托公司 4jO~kcad
approved pooled investment fund 核准汇集投资基金 G;wv. |\
approved provident fund scheme 认可公积金计划 ]';!r20
approved provision 核准拨款 Q
>)?_ O(
approved redeemable share 核准可赎回股份 c[J
#Hc8;
approved regional stock 认可地区性证券 SO8Ej) m
approved retirement scheme 认可退休金计划 />)>~_-3
approved subordinated loan 核准附属贷款 v" y
e\ZG
arbitrage 套戥；套汇；套利 Y~gpi L3u
arbitrageur 套戥者；套汇者 =ww8,z4X
arbitrary amount 临时款项 H ~@aT7
arrangement 措施；安排；协定 F1gDeLmJ
arrears 欠款 {ZN{$Ad3 /
arrears of pay 欠付薪酬 2- UZ|y
arrears of revenue 逾期未收税款；逾期未收的帐项 R+rHa#M_
articles of association 组织章程；组织细则；组织章程细则 j^986
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kMN z5P
ascertainment of profit 确定利润 K.*zqQKlI|
"Asia Clear" “亚洲结算系统”
