allotment 分配；配股 z&HN>7
allotment notice 股份配售通知；配股通知 2
O)Kn
q
allotment of shares 股份分配 TXvt0&-
allowable 可获宽免；免税的 !+26a*P
allowable business loss 可扣除的营业亏损 $P}]|/Yb
allowable expenses 可扣税的支出 lt(-,md
allowance 免税额；津贴；备抵；准备金 J/&*OC
allowance for debts 债项的免税额 "j@I
RuH
allowance for depreciation by wear and tear 耗损折旧免税额 @v-)|8 GdY
allowance for funeral expenses 殡殓费的免税额 (9[C0e S
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '8pPGh9D
allowance for repairs and outgoings 修葺及支出方面的免税额 u {lDof>
allowance to debtor 给债务人的津贴 i\R\bv[9
alteration of capital 资本更改 m&jt[
alternate trustee 候补受托人 Bw/H'Y
amalgamation 合并 #?|1~
HC
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @.
]K6qC
ambit of charges 征税范围；收费范围 Vi - !E
amended valuation 经修订的估值 +nyN+X34
B
American Commodities Exchange 美国商品交易所 +mQC:B7>
American Express Bank Limited 美国运通银行 p 2f
WL
American Stock Exchange 美国证券交易所 L!Zxc~
amortization 摊销 tS/AP SY
amount due from banks 存放银行同业的款项 ^)P5(fJ
amount due from banks abroad 存放海外银行同业的款项 ' ^L
amount due from holding companies 控股公司欠款 BMsy}08dQ
amount due from local banks 存放本港银行同业的款项 uM!r|X)8
amount due to banks 银行同业的存款 qx
CL
amount due to banks abroad 海外银行同业的存款 mt6uW+t/
amount due to holding companies 控股公司存款 )*<d1$aM
amount due to local banks 本港银行同业的存款 }
PD(kk6fX
amount due to outport banks 外埠银行同业的存款 &l }xBQAL
amount for note issue 发行纸币的款额 &\D<
n; 3
amount of bond 担保契据的款额 8_,wOkk_B
amount of consideration 代价款额 ]( 6vG $\
amount of contribution 供款数额 `YU:kj<6
amount of indebtedness 负债款额 q>l kLHS
amount of principal of the loan 贷款本金额 QR"O)lP
amount of rates chargeable 应征差饷数额 MKYE]D;
amount of share capital 股本额 ( =/L#Yg_
amount of sums assured 承保款额 cw-JGqLx
amount of variation 变动幅度 +O:pZ z
amount of vote 拨款数额 ,7$uh):
amount payable 应付款额 3:gO7Uv
amount receivable 应收款额 [67f; ?b
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BCDf9]X
analysis 分析 0J,d9a [1
ancillary risk 附属风险 #UnO~IE.m$
annual account 周年帐目；周年帐目报表；年度决算；年结 Z42 Suy
annual accounting date 年结日期 k.f:nv5JO
annual allowance 每年免税额；年积金；年度津贴；年津 f6A['<%o
annual balance 年度余额 ZaV66Y>
annual disposable income 每年可动用收入 ^9~%=k=
annual estimates 周年预算 $W]gu G
annual fee 年费 b 6M)qt9R
annual general meeting 周年大会 'Bn_'w~j{
annual growth rate 年增率；每年增长率 %iF IY=W
annual long-term supplement 长期个案每年补助金 [*E.G~IS`
annual pensionable emolument 可供计算退休金的年薪 : v
~ q
annual report 年报 F&j|Y>m
Annual Report on the Consumer Price Index 《消费物价指数年报》 HSFf&|qqx
annual return 周年报表；周年申报表；每年报税表格
_; RD-kv
Annual Return Rules 《周年报表规则》 ' "p*FN
annual review of consumer prices 每年消费物价回顾 g 5N<B+?!i
annual roll-forward basis 逐年延展方式 /'^>-!8_1
annual salary 年薪 n& &U9sf?
annual statement 年度报表；年度决算表 5Jd {Ev
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^u&Khc~
y
annuitant 年金受益人 mK/P4]9g
annuity 年金 + W[#;)ea(
annuity contract 年金合约 iz5wUye g
annuity on human life 人寿年金 9rc
n*sm
antecedent debt 先前的债项 F09AX'nj
ante-dated cheque 倒填日期支票 `r$WInsDu
anticipated expenditure 预期开支 AQU: 0
anticipated net profit 预期纯利 6u3 (G j@
anticipated revenue 预期收入 Pu*UZ cXY
anti-inflation measure 反通货膨胀措施 #$T"QL@
anti-inflationary stance 反通货膨胀立场 -\v8i.w0
apparent deficit 表面赤字 nECf2>Yp v
apparent financial solvency 表面偿债能力 Pt;Ahmi
apparent partner 表面合伙人 [`d ipLkr
application for personal assessment 个人入息课税申请书 ]a~LA7 VHO
application of fund 资金应用 S*@0%|Q4r
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 QP0X8%+p
appointed actuary 委任精算师 I
"?&X4%e
appointed auditor 委任核数师；委任审计师 V2skr_1
appointed trustee 委任的受托人 =x]dP .
appointer 委任人 C^O^Jj5X%
apportioned pro rata 按比例分摊 ?saVk7Z[|5
apportionment 分配；分摊 k=
1+mG
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6V
E5C
g
apportionment formula 分摊方程式 m
SeN M
apportionment of estate duty 遗产税的分摊 =%G[vm/ -)
appraisal 估价；评估 P$(}}@
appreciable growth 可观增长 IV*$U7~
appreciable impact 显着影响 be@uHikp;v
appreciable increase 可观增长
E.9k%%X]
appreciation 增值；升值 5aQg^f%\
appreciation against other currencies 相对其他货币升值 ( "z;Q?(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 , K
aWP
appreciation tax 增值税 5nb6k,+E
appropriation 拨款；拨用；拨付 T+!kRigN~P
appropriation account 拨款帐目 uMZf9XUE
Appropriation Bill 拨款法案 ,Yz+?SmSZ&
appropriation-in-aid system 补助拨款办法 ZK *aVYnu
approved assets 核准资产 o|C{ s
approved basket stock 认可一篮子证券 hKYPH?b%
approved budget 核准预算 L <`g}iw
approved charitable donation 认可慈善捐款 &| ] ^ u/
approved charitable institution 认可慈善机构 `^{P,N>X
approved currency 核准货币；认可货币 A[a+,TN {
approved estimates 核准预算
BT0hx!Ti
approved estimates of expenditure 核准开支预算 _gh7_P^H=d
approved overseas insurer 核准海外保险人 (P8oXb +%
approved overseas trust company 核准海外信托公司 4VgDN(n0@
approved pooled investment fund 核准汇集投资基金 GrC")Z|3u
approved provident fund scheme 认可公积金计划 KR0
x[#.*
approved provision 核准拨款 $vz %
approved redeemable share 核准可赎回股份 `;@ 4f |N9
approved regional stock 认可地区性证券 b*
fflJ
approved retirement scheme 认可退休金计划 _r'M^=yx[
approved subordinated loan 核准附属贷款 !CKUk oX
arbitrage 套戥；套汇；套利 z& jDO ex
arbitrageur 套戥者；套汇者 Df^S77&c!
arbitrary amount 临时款项 q5PYc.E([
arrangement 措施；安排；协定 8 ?XZF[D
arrears 欠款 cw{[B%vw
arrears of pay 欠付薪酬 { VO4""m
arrears of revenue 逾期未收税款；逾期未收的帐项 c-d}E!C:
articles of association 组织章程；组织细则；组织章程细则 dW68lVWq_
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -}o;Y)
ascertainment of profit 确定利润 3R {y68-S
"Asia Clear" “亚洲结算系统”
