allotment 分配；配股 "" h)LUrl
allotment notice 股份配售通知；配股通知 |'+eMl
allotment of shares 股份分配 /`;n@0k>2
allowable 可获宽免；免税的 D?,#aB"
allowable business loss 可扣除的营业亏损 ;)I' WQ]Q
allowable expenses 可扣税的支出 RQp|T5Er*
allowance 免税额；津贴；备抵；准备金 . tmiQ.
allowance for debts 债项的免税额 1q3(
@D5~+
allowance for depreciation by wear and tear 耗损折旧免税额 gE hN3(
allowance for funeral expenses 殡殓费的免税额 ^1x*lLf
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UMp/ \ &0
allowance for repairs and outgoings 修葺及支出方面的免税额 -}4NT{E
allowance to debtor 给债务人的津贴 E)-r+ <l
alteration of capital 资本更改 #E+gXan
alternate trustee 候补受托人 %#Z/2<_
amalgamation 合并 A'K%W W*'U
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^6
P 3%
ambit of charges 征税范围；收费范围 W$o2 7f
amended valuation 经修订的估值 st &
American Commodities Exchange 美国商品交易所 ;v~- '*0
American Express Bank Limited 美国运通银行 :BukUket1e
American Stock Exchange 美国证券交易所 (?kl$~ &|
amortization 摊销 d:q +
amount due from banks 存放银行同业的款项 GF:`>u{C
amount due from banks abroad 存放海外银行同业的款项 p!V>XY'N^
amount due from holding companies 控股公司欠款 qG/fE'(j&
amount due from local banks 存放本港银行同业的款项 'snn~{hG
amount due to banks 银行同业的存款 ) wtaKF.-
amount due to banks abroad 海外银行同业的存款 T<joR R
amount due to holding companies 控股公司存款 (j"(
amount due to local banks 本港银行同业的存款 *tX{MSYW
amount due to outport banks 外埠银行同业的存款 ow;R$5G
amount for note issue 发行纸币的款额 3!o4)y JWx
amount of bond 担保契据的款额 .E~(h*NW
amount of consideration 代价款额 &Q=ZwC7#
amount of contribution 供款数额 SL&hJs4c'
amount of indebtedness 负债款额 n* '<uKpM
amount of principal of the loan 贷款本金额 ] $
b< Gs
amount of rates chargeable 应征差饷数额 xf>
z @)e
amount of share capital 股本额 gbSt Ar.
amount of sums assured 承保款额 W*:,m8wk
amount of variation 变动幅度 %T=A{<[`
amount of vote 拨款数额 ^t
*x*m 8
amount payable 应付款额 25|8n feC5
amount receivable 应收款额 @l
(vYJ:f
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^D_/=4rz8
analysis 分析 + ~U=C9[gj
ancillary risk 附属风险 wFIh6[3
annual account 周年帐目；周年帐目报表；年度决算；年结 i=32KI(%
annual accounting date 年结日期 rba;&D;
annual allowance 每年免税额；年积金；年度津贴；年津 Hj1
EGC A
annual balance 年度余额 2~p[7?sp'
annual disposable income 每年可动用收入 Y ?r
po
annual estimates 周年预算 sK=}E=
annual fee 年费 Uo_tUp_Q
annual general meeting 周年大会 Bl1Z4` 3
annual growth rate 年增率；每年增长率 kF V7l
annual long-term supplement 长期个案每年补助金 $O:w(U
annual pensionable emolument 可供计算退休金的年薪 i~{
_eQV
annual report 年报 do>"[RO
Annual Report on the Consumer Price Index 《消费物价指数年报》 + f
;CyMEp
annual return 周年报表；周年申报表；每年报税表格 HT
_TP q
Annual Return Rules 《周年报表规则》 tue/4Q#7
annual review of consumer prices 每年消费物价回顾 I#FF*@oeM
annual roll-forward basis 逐年延展方式 I5);jgb
annual salary 年薪 &yz&LN n'
annual statement 年度报表；年度决算表 "x&C5l}n
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 baoD(0d
annuitant 年金受益人 rp :wQ H7
annuity 年金 dow^*{fqZ
annuity contract 年金合约 snp v z1iS
annuity on human life 人寿年金 YY4-bNj[p
antecedent debt 先前的债项 Q I!i
ante-dated cheque 倒填日期支票 h#Ce
_,o
anticipated expenditure 预期开支 8C.!V =@ \
anticipated net profit 预期纯利 S H
qyvF
anticipated revenue 预期收入 P8gX CX!>U
anti-inflation measure 反通货膨胀措施 vV`|!5x
anti-inflationary stance 反通货膨胀立场 H. O(* Q=
apparent deficit 表面赤字 EkKnUD
apparent financial solvency 表面偿债能力 lg:y|@Y''
apparent partner 表面合伙人 @#b0T:+v'
application for personal assessment 个人入息课税申请书 ?Zyok]s
application of fund 资金应用 PG )_L.7rJ
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 P-JfV 7(O8
appointed actuary 委任精算师 <-jGqUN_I
appointed auditor 委任核数师；委任审计师 c 8Qn N:n
appointed trustee 委任的受托人 %W|DJ\l8"
appointer 委任人 T
"E( F
apportioned pro rata 按比例分摊 5>ST"l_ca
apportionment 分配；分摊 GG'Sp53GE
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
td(M#a-
apportionment formula 分摊方程式 /'>; JF
apportionment of estate duty 遗产税的分摊 }Pg'
vJW
appraisal 估价；评估 ^ZQCIS-
R
appreciable growth 可观增长 `:-J+<`
appreciable impact 显着影响 H] qq ~bO[
appreciable increase 可观增长 [7"} =9
appreciation 增值；升值 FyEDt@J
appreciation against other currencies 相对其他货币升值 U?U(;nSR\A
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DB&SOe
appreciation tax 增值税 ,bSVVT-b
appropriation 拨款；拨用；拨付 K a r~I
appropriation account 拨款帐目 Plz-7fy33
Appropriation Bill 拨款法案 It
2U
fW
appropriation-in-aid system 补助拨款办法 VvgN3e[
approved assets 核准资产 sdF3cX
approved basket stock 认可一篮子证券 9Nl*
4
approved budget 核准预算 NR/-m7#-
approved charitable donation 认可慈善捐款 +X! +'>
approved charitable institution 认可慈善机构 hBCR] ='
]
approved currency 核准货币；认可货币 z=?0)e(H,
approved estimates 核准预算 q?VVYZXP
approved estimates of expenditure 核准开支预算 .{N\< 01
approved overseas insurer 核准海外保险人 Io+IRK
approved overseas trust company 核准海外信托公司 PF ;YE6
approved pooled investment fund 核准汇集投资基金 f
L
k"tW
approved provident fund scheme 认可公积金计划 \!X?zR_
approved provision 核准拨款 AZ8UXq
approved redeemable share 核准可赎回股份 WX*c
I Cb5
approved regional stock 认可地区性证券 PbUI!Xqe`
approved retirement scheme 认可退休金计划 f0F#Yi{fw
approved subordinated loan 核准附属贷款 2v|qLf e1
arbitrage 套戥；套汇；套利 M5+W$W
arbitrageur 套戥者；套汇者 $o+&Y5:
arbitrary amount 临时款项 oBUh]sR{.
arrangement 措施；安排；协定 )b9I@)C
arrears 欠款 UIw?;:Y
arrears of pay 欠付薪酬 $u,G Vq~
arrears of revenue 逾期未收税款；逾期未收的帐项 |,fh)vO
articles of association 组织章程；组织细则；组织章程细则 ]]
V^:"ne
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @dhH;gt.I
ascertainment of profit 确定利润 Y<ElJ>A2I
"Asia Clear" “亚洲结算系统”
