allotment 分配；配股 6L, "gF<n
allotment notice 股份配售通知；配股通知 ?L+|b5RS
allotment of shares 股份分配 {VT**o
allowable 可获宽免；免税的 6oy[0hj
allowable business loss 可扣除的营业亏损 :b"&Rc&s.
allowable expenses 可扣税的支出
ES ? 6
allowance 免税额；津贴；备抵；准备金 `9
mc+
allowance for debts 债项的免税额 .Zm de*b
allowance for depreciation by wear and tear 耗损折旧免税额 5
[X, ?
allowance for funeral expenses 殡殓费的免税额 P0ZY;/e5h
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ra}t#Xt`
allowance for repairs and outgoings 修葺及支出方面的免税额 EFz Pt?l
allowance to debtor 给债务人的津贴 +6Ye'IOG
alteration of capital 资本更改 nUScDb2|
alternate trustee 候补受托人 gVI T 6"/
amalgamation 合并 }.N~ jx0R
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wj 15Og?
ambit of charges 征税范围；收费范围 K:54`UJ
amended valuation 经修订的估值 >Y=qSg>Ik
American Commodities Exchange 美国商品交易所 ZDbzH=[
American Express Bank Limited 美国运通银行 ",P?jgs^g5
American Stock Exchange 美国证券交易所 &x)n K
amortization 摊销 Tl L\&n.$
amount due from banks 存放银行同业的款项 u x
bL oE
amount due from banks abroad 存放海外银行同业的款项 DA^!aJ6iF
amount due from holding companies 控股公司欠款 q_z ;kCHM
amount due from local banks 存放本港银行同业的款项 i
0'g$
amount due to banks 银行同业的存款 ;"JgNad
amount due to banks abroad 海外银行同业的存款 W<T
Ui51Y
amount due to holding companies 控股公司存款
[
@9a
amount due to local banks 本港银行同业的存款 *X 8Pa ;x
amount due to outport banks 外埠银行同业的存款 52.%f+Oa
amount for note issue 发行纸币的款额 tu6 <>
amount of bond 担保契据的款额 to(lE2`.da
amount of consideration 代价款额 a^7QHYJ6
amount of contribution 供款数额 V<Co!2S
amount of indebtedness 负债款额 :4[_&]H
amount of principal of the loan 贷款本金额 Q & S 7_
amount of rates chargeable 应征差饷数额 8f>v[SQ"
amount of share capital 股本额 9gac7(2`)
amount of sums assured 承保款额 eqk.+~^
amount of variation 变动幅度
GC7W7B
amount of vote 拨款数额 Xa_:B\ic
amount payable 应付款额 ?G 'sb}.
amount receivable 应收款额 D*t[5,~
j
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6f)
7*j~
analysis 分析 (o4':/es
ancillary risk 附属风险 -%TwtO<$']
annual account 周年帐目；周年帐目报表；年度决算；年结 2hY"bpGW
annual accounting date 年结日期 vDCbD#.6
annual allowance 每年免税额；年积金；年度津贴；年津 ~toR)=Yv
annual balance 年度余额 {hVc,\A
annual disposable income 每年可动用收入 X3HJ3F;==
annual estimates 周年预算 't+'rG6x
annual fee 年费 BFZ\ \rN`
annual general meeting 周年大会 &(h@]F!
annual growth rate 年增率；每年增长率 ce7 $#
# f
annual long-term supplement 长期个案每年补助金 ubQr[/
annual pensionable emolument 可供计算退休金的年薪 g=jB'h?
annual report 年报 P5__[aTD
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?d_vD@+\
annual return 周年报表；周年申报表；每年报税表格 ?;GXFKy
Annual Return Rules 《周年报表规则》 ]0=THq\H
annual review of consumer prices 每年消费物价回顾 \ESNf
L5
annual roll-forward basis 逐年延展方式 <K
<| G
annual salary 年薪 F`CDv5
annual statement 年度报表；年度决算表 O)c 3Lm-w
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3j2d&*0
annuitant 年金受益人 \_ MWZRMc5
annuity 年金 )3^#CD
annuity contract 年金合约 &/?OP)N, }
annuity on human life 人寿年金 `d4;T|f+=
antecedent debt 先前的债项 S e |h]+G
ante-dated cheque 倒填日期支票 Z/LYTo$Bz
anticipated expenditure 预期开支 x LGMN)@r
anticipated net profit 预期纯利 !'Ww%ZL\
anticipated revenue 预期收入 1rV9dM#F
anti-inflation measure 反通货膨胀措施 lL&p?MUp
anti-inflationary stance 反通货膨胀立场 ^ # 3,*(S
apparent deficit 表面赤字 7%W@Hr,%F
apparent financial solvency 表面偿债能力 irMBd8W G
apparent partner 表面合伙人 Ict+|<f
application for personal assessment 个人入息课税申请书 7-mo\jw<
application of fund 资金应用 uTrQ<|}#
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}uh`?t
appointed actuary 委任精算师 XsX];I{E,
appointed auditor 委任核数师；委任审计师 q#`;G,rs
appointed trustee 委任的受托人 V o%GO 9b;
appointer 委任人 @%!Gj{
apportioned pro rata 按比例分摊 at( gem
apportionment 分配；分摊 aT8A +=K6
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -^t&U]
g
apportionment formula 分摊方程式 wrVR[v>E<
apportionment of estate duty 遗产税的分摊 6>b'
g
~I
appraisal 估价；评估 `+(4t4@ew
appreciable growth 可观增长 $x2G/5?
appreciable impact 显着影响 $E^*^({
appreciable increase 可观增长 lM.k *`$
appreciation 增值；升值 u?KG %
appreciation against other currencies 相对其他货币升值 AjINO}b
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j#${
L6
appreciation tax 增值税 :|Bzbn=N2
appropriation 拨款；拨用；拨付 ).jna`A,
appropriation account 拨款帐目 5;A=8bryU
Appropriation Bill 拨款法案 W3&~[DS@~
appropriation-in-aid system 补助拨款办法 X
[;n149o
approved assets 核准资产 ZK8DziO
approved basket stock 认可一篮子证券 |UN#utw{^Y
approved budget 核准预算 ._<gc;G
approved charitable donation 认可慈善捐款 XQcE
ZJ2
approved charitable institution 认可慈善机构 Pz-=Eq
approved currency 核准货币；认可货币 $}P>_b q
approved estimates 核准预算 >HRLL \u9
approved estimates of expenditure 核准开支预算 wV'_{ /WM
approved overseas insurer 核准海外保险人 a]4|XJ_
approved overseas trust company 核准海外信托公司 \>+BvF
approved pooled investment fund 核准汇集投资基金 `!.c_%m2
approved provident fund scheme 认可公积金计划 B |S X?X
approved provision 核准拨款 \{1 Vjo
approved redeemable share 核准可赎回股份 kp*BAQ
approved regional stock 认可地区性证券 :U-yO 9!j
approved retirement scheme 认可退休金计划 )T@+"Pw8t
approved subordinated loan 核准附属贷款 }TU2o3Q
arbitrage 套戥；套汇；套利 [H>/N7v19*
arbitrageur 套戥者；套汇者 7G_O FD
arbitrary amount 临时款项 h|ja67VG
arrangement 措施；安排；协定 Q]
-r'pYr
arrears 欠款 jxnb<!|?H@
arrears of pay 欠付薪酬 Ms A)Y
arrears of revenue 逾期未收税款；逾期未收的帐项 6H:EBj54?
articles of association 组织章程；组织细则；组织章程细则 /!-ypIY
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #e6x _o|
ascertainment of profit 确定利润 rH [Eh8j,
"Asia Clear" “亚洲结算系统”
