allotment 分配；配股 i[@1 3kr
allotment notice 股份配售通知；配股通知 *mV g_Kl
allotment of shares 股份分配 ZP 5 !O[Ut
allowable 可获宽免；免税的 a{.q/Tbt
allowable business loss 可扣除的营业亏损 Z`u$#<ukX
allowable expenses 可扣税的支出 [iEz?1.,
allowance 免税额；津贴；备抵；准备金 g4 e W<
allowance for debts 债项的免税额 6y~F'/ww
allowance for depreciation by wear and tear 耗损折旧免税额 QeG9CS)E}j
allowance for funeral expenses 殡殓费的免税额 J | ]
.h
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fP V n;
allowance for repairs and outgoings 修葺及支出方面的免税额 "L:4 7!8
allowance to debtor 给债务人的津贴 U(9_&sL
alteration of capital 资本更改 P.q zP/Ny
alternate trustee 候补受托人 g (WP
amalgamation 合并 y;uR@
{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [ r8 ZAS
ambit of charges 征税范围；收费范围 {eV8h}KIl
amended valuation 经修订的估值 KVJ,
a
American Commodities Exchange 美国商品交易所 Be=rBrI>
American Express Bank Limited 美国运通银行 |PlNVd2
American Stock Exchange 美国证券交易所
".tL +A[
amortization 摊销 RGE(#
amount due from banks 存放银行同业的款项 EgU#r@7I
amount due from banks abroad 存放海外银行同业的款项 18!y7
_cFT
amount due from holding companies 控股公司欠款 \?d3Pn5`
amount due from local banks 存放本港银行同业的款项
dw3Hk$"h
amount due to banks 银行同业的存款 6:O<k2=2
amount due to banks abroad 海外银行同业的存款 m^G(q oZ]
amount due to holding companies 控股公司存款 >
:IWRc2
amount due to local banks 本港银行同业的存款
D**GC
amount due to outport banks 外埠银行同业的存款 o [T+/Ej&
amount for note issue 发行纸币的款额 *Bq}.Y n
amount of bond 担保契据的款额 -g]Rs
!w'
amount of consideration 代价款额 Z(T{K\)uN
amount of contribution 供款数额 yGf7k>K'
amount of indebtedness 负债款额
G$+v |z
amount of principal of the loan 贷款本金额 %)x9u$4W2
amount of rates chargeable 应征差饷数额
`daqzn
amount of share capital 股本额 W c[,kc
amount of sums assured 承保款额 :Ko6.|
amount of variation 变动幅度 0(D^NtB7
amount of vote 拨款数额 hd(FO KOP
amount payable 应付款额 YR9fw
amount receivable 应收款额 S@F O&o 0
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ve3z5d:^
analysis 分析 AQlB_ @ b
ancillary risk 附属风险 C/Khp +
annual account 周年帐目；周年帐目报表；年度决算；年结 La;G S
annual accounting date 年结日期 hPDKxYD ]f
annual allowance 每年免税额；年积金；年度津贴；年津 x8 PT+KC
annual balance 年度余额 x
i =ApwNj
annual disposable income 每年可动用收入 kg [ %Q]]
annual estimates 周年预算 `za,sRFR
annual fee 年费 CwA _jOp
annual general meeting 周年大会 _`|1B$@x
annual growth rate 年增率；每年增长率 _ U <fS
annual long-term supplement 长期个案每年补助金 sQvRupYRO
annual pensionable emolument 可供计算退休金的年薪 _1p8(n
annual report 年报 z %%O-1
Annual Report on the Consumer Price Index 《消费物价指数年报》 4^tSg #!V{
annual return 周年报表；周年申报表；每年报税表格 a>'ez0C
Annual Return Rules 《周年报表规则》 f'^uuO#x
annual review of consumer prices 每年消费物价回顾 mm-s?+&M;
annual roll-forward basis 逐年延展方式 \^c4v\s<o#
annual salary 年薪 ,Of^x
ER`
annual statement 年度报表；年度决算表 vxOqo)yO
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
5&&4-
annuitant 年金受益人 *?rWS"B
annuity 年金 Q + ^ &
annuity contract 年金合约 :8A+ 2ra&
annuity on human life 人寿年金 +jGHR& A t
antecedent debt 先前的债项 /o9T [ ^\
ante-dated cheque 倒填日期支票 3@> F-N
anticipated expenditure 预期开支 G<;~nAo?f0
anticipated net profit 预期纯利 ;sZG= y@
anticipated revenue 预期收入 1i y$ n
anti-inflation measure 反通货膨胀措施 ;]>kp^C#
anti-inflationary stance 反通货膨胀立场 oJz2-P mX
apparent deficit 表面赤字 j xh:z
apparent financial solvency 表面偿债能力 _M&TT]a
apparent partner 表面合伙人 _FY&XL=
application for personal assessment 个人入息课税申请书 $YL 9 vJV
application of fund 资金应用 FzT.9Vz7
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 #j Q auO
appointed actuary 委任精算师 XA>W >|
appointed auditor 委任核数师；委任审计师 lkn|>U[
appointed trustee 委任的受托人 a1U|eLmUb
appointer 委任人 $MQ}+
*Wr
apportioned pro rata 按比例分摊 KP&+fDa
apportionment 分配；分摊 ti\
${C3
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n~N>;m P
apportionment formula 分摊方程式 Z/#_Swv
apportionment of estate duty 遗产税的分摊
~VGnE:
appraisal 估价；评估 ?"6Zf LRi
appreciable growth 可观增长 z M9#1^X
appreciable impact 显着影响 =}^NyLE ?
appreciable increase 可观增长 :C~Ar]
appreciation 增值；升值 ^SdF\uk{?6
appreciation against other currencies 相对其他货币升值 8\n3
i"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :!`"GaTy
appreciation tax 增值税 0# ,a#P
appropriation 拨款；拨用；拨付 $)i`!7`4=
appropriation account 拨款帐目 ;H_/o+
Appropriation Bill 拨款法案 ZZw`8 E
appropriation-in-aid system 补助拨款办法 < $~lFV
approved assets 核准资产 AjC:E+g
approved basket stock 认可一篮子证券 3nq?Y8yac
approved budget 核准预算 4CNrIF@
approved charitable donation 认可慈善捐款 g {8RPw]
approved charitable institution 认可慈善机构 SepjF
approved currency 核准货币；认可货币 o a Y_6
approved estimates 核准预算 NB-dlv1
approved estimates of expenditure 核准开支预算 z;c>Q\Q
approved overseas insurer 核准海外保险人 m|a9T#B(
approved overseas trust company 核准海外信托公司 t un}rdb
approved pooled investment fund 核准汇集投资基金
*LT~:Gs#
approved provident fund scheme 认可公积金计划 $^Fl*:6
approved provision 核准拨款 _Cmmx`ln
approved redeemable share 核准可赎回股份 ]K=#>rZrB
approved regional stock 认可地区性证券 '%N?r,x
C
approved retirement scheme 认可退休金计划 7FB?t<x
approved subordinated loan 核准附属贷款 jk Aj YR .
arbitrage 套戥；套汇；套利 XHr*Rs.[=
arbitrageur 套戥者；套汇者 {!"UBALxc
arbitrary amount 临时款项 44]s`QyG
arrangement 措施；安排；协定 L.Y3/H_
arrears 欠款 =~#mF<z5
arrears of pay 欠付薪酬 SQp|
arrears of revenue 逾期未收税款；逾期未收的帐项 *Rgr4-
eS
articles of association 组织章程；组织细则；组织章程细则
TBj 2(Z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vB:\ZX 4
ascertainment of profit 确定利润 ;Rrh$Ag
"Asia Clear" “亚洲结算系统”
