allotment 分配；配股 +-s$ Htx
allotment notice 股份配售通知；配股通知 %S'gDCwq
allotment of shares 股份分配 qdss(LZ
allowable 可获宽免；免税的 ][gr(-6 8
allowable business loss 可扣除的营业亏损 }jfOs (Q]
allowable expenses 可扣税的支出 s *8)|N
allowance 免税额；津贴；备抵；准备金 "UNWbsn6Qr
allowance for debts 债项的免税额 n BN+.RB:(
allowance for depreciation by wear and tear 耗损折旧免税额 }fS`jq;
allowance for funeral expenses 殡殓费的免税额 4@qHS0$
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~g#$'dS
allowance for repairs and outgoings 修葺及支出方面的免税额 xJ&E2Bf
allowance to debtor 给债务人的津贴 ?j'Nx_RoX
alteration of capital 资本更改 \sSt _|+
alternate trustee 候补受托人 %oee x1`=
amalgamation 合并 %>)HAx `
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IasWm/
ambit of charges 征税范围；收费范围 x>C_O \
amended valuation 经修订的估值 )\`.Ru~,
American Commodities Exchange 美国商品交易所 5. IX
American Express Bank Limited 美国运通银行 : kQ%Mj>
American Stock Exchange 美国证券交易所 |. ZYY(}
amortization 摊销 k}0Y&cT!rU
amount due from banks 存放银行同业的款项 B
'AU~#d
amount due from banks abroad 存放海外银行同业的款项 6bE~m<B\`
amount due from holding companies 控股公司欠款 L
`\>_
amount due from local banks 存放本港银行同业的款项 o0Z~9iF&
amount due to banks 银行同业的存款 Zy J-}[z
amount due to banks abroad 海外银行同业的存款 E"/r* C+T
amount due to holding companies 控股公司存款 @ P'("qb~
amount due to local banks 本港银行同业的存款 w%3*T#tp
amount due to outport banks 外埠银行同业的存款 V ZhHO
d
amount for note issue 发行纸币的款额 #;+ABV
amount of bond 担保契据的款额 X2[d15!9
amount of consideration 代价款额 s7 789pR
amount of contribution 供款数额 ;YfK G8(0
amount of indebtedness 负债款额 KUE}^/%z
amount of principal of the loan 贷款本金额 i Xgy/>qgT
amount of rates chargeable 应征差饷数额 j%q,]HCANh
amount of share capital 股本额 C"gH>G
amount of sums assured 承保款额 pXE'5IIN
amount of variation 变动幅度 rL KwuZ
amount of vote 拨款数额 aAi "
amount payable 应付款额 ozCH1V{p
amount receivable 应收款额 B-.QGf8K.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _rN1(=J
analysis 分析 -(;<Q_'s{"
ancillary risk 附属风险 Fr|Ts>Kx
annual account 周年帐目；周年帐目报表；年度决算；年结 I'%\
E ,
annual accounting date 年结日期 c %f'rj
annual allowance 每年免税额；年积金；年度津贴；年津 l&2pU
v=
annual balance 年度余额 ,zP.ch 0K
annual disposable income 每年可动用收入 Qt~QJJN?oF
annual estimates 周年预算 K^yZfpa8
annual fee 年费 \'>8 (i~
annual general meeting 周年大会 6?(Z f
annual growth rate 年增率；每年增长率 gm1 7 VrC
annual long-term supplement 长期个案每年补助金 X }""=
S<
annual pensionable emolument 可供计算退休金的年薪 Kqn
{q4 L
annual report 年报 +\ZaVi
Annual Report on the Consumer Price Index 《消费物价指数年报》 M3EB=tU
annual return 周年报表；周年申报表；每年报税表格 ;,2;J3,pA
Annual Return Rules 《周年报表规则》 !xRboPg
annual review of consumer prices 每年消费物价回顾 C4h4W3w
annual roll-forward basis 逐年延展方式 kw$*o
k
annual salary 年薪 vw'BKi
F
annual statement 年度报表；年度决算表 GEGg
S&SM
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 ? 3t]9z
annuitant 年金受益人 nuucYm%IF-
annuity 年金 a{y"vVQOF
annuity contract 年金合约 Be4n\c.
annuity on human life 人寿年金 =
a54
antecedent debt 先前的债项 _yu_Ev}R
ante-dated cheque 倒填日期支票 !C>'a:
anticipated expenditure 预期开支 m`lxQik
anticipated net profit 预期纯利 RLE6 =#4
anticipated revenue 预期收入 ][[\!og
anti-inflation measure 反通货膨胀措施 7.!`c-8
u
anti-inflationary stance 反通货膨胀立场 79y'PFSms
apparent deficit 表面赤字 j-n-2: Q
apparent financial solvency 表面偿债能力 3x6@::s~
apparent partner 表面合伙人 wF.S ,|
application for personal assessment 个人入息课税申请书 [7+ dZL[
application of fund 资金应用 Pf?zszvs
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 iqAME%m
appointed actuary 委任精算师 rE5q
BEh
appointed auditor 委任核数师；委任审计师 H vezi>M
appointed trustee 委任的受托人 dp=#|!jc
appointer 委任人 i4g99Kvl
apportioned pro rata 按比例分摊 YYi:d=0<SO
apportionment 分配；分摊 e
N Y?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JXNfE,_
apportionment formula 分摊方程式 zjlo3=FQX[
apportionment of estate duty 遗产税的分摊 z'r B_l
appraisal 估价；评估 /)LI1\ o
appreciable growth 可观增长 x/]]~@:
appreciable impact 显着影响 /q\{Os rX
appreciable increase 可观增长 ]*\m@lWu
appreciation 增值；升值 slRD /
appreciation against other currencies 相对其他货币升值 "<^]d~a_
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QBwgI>zfS"
appreciation tax 增值税 jv5Os-
appropriation 拨款；拨用；拨付 n1;y"`gHk
appropriation account 拨款帐目 W:TF8Onw
Appropriation Bill 拨款法案 ,EuJ0
]2
appropriation-in-aid system 补助拨款办法 )m4O7'2G
approved assets 核准资产 |.;LI= CT
approved basket stock 认可一篮子证券 fd&=\~1_$
approved budget 核准预算 TxDzGC
approved charitable donation 认可慈善捐款 |j > fsk~
approved charitable institution 认可慈善机构 G&f~A;'7k
approved currency 核准货币；认可货币
#->#mshd4
approved estimates 核准预算 oH vVZ
approved estimates of expenditure 核准开支预算 RLL2'8"A
approved overseas insurer 核准海外保险人 h}@)oSX
}
approved overseas trust company 核准海外信托公司 hrZ=8SrW
approved pooled investment fund 核准汇集投资基金 -< RG'I~
approved provident fund scheme 认可公积金计划 r-]Hm Y x
approved provision 核准拨款 *E 1 v
approved redeemable share 核准可赎回股份 %Tvy| L
,
approved regional stock 认可地区性证券 cUPC8k. 1
approved retirement scheme 认可退休金计划 ")?N Cun>
approved subordinated loan 核准附属贷款 |8< P%:*N
arbitrage 套戥；套汇；套利 Ljq !\D
arbitrageur 套戥者；套汇者 0*umf .R
arbitrary amount 临时款项 yG%<LP2p@f
arrangement 措施；安排；协定 _WeN\F~^
arrears 欠款 p#6V|5~8
arrears of pay 欠付薪酬 fD:>cje
arrears of revenue 逾期未收税款；逾期未收的帐项 *]]C.t-cd
articles of association 组织章程；组织细则；组织章程细则 [bIR$c[G
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x O gUX6n
ascertainment of profit 确定利润 -0R ;C` (!
"Asia Clear" “亚洲结算系统”
