allotment 分配；配股 mM9a T0_w
allotment notice 股份配售通知；配股通知 @m5c<(bkfp
allotment of shares 股份分配 t[e]AU[}
allowable 可获宽免；免税的
ZZ>" LH
allowable business loss 可扣除的营业亏损 M(^_/ 1Z
allowable expenses 可扣税的支出 U{\9mt7b!
allowance 免税额；津贴；备抵；准备金 (*M* muk
allowance for debts 债项的免税额 .FN;3H U
allowance for depreciation by wear and tear 耗损折旧免税额 mtg=v@ ~
allowance for funeral expenses 殡殓费的免税额 wBWqibY |
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "ejsz&n
allowance for repairs and outgoings 修葺及支出方面的免税额 O #<F "e;$
allowance to debtor 给债务人的津贴 +CVB[r#hu
alteration of capital 资本更改 Z0/$XS9|h;
alternate trustee 候补受托人 lak,lDt]
amalgamation 合并
>ak C
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NX
k~o! D
ambit of charges 征税范围；收费范围 )Q 5 x%
amended valuation 经修订的估值 .
L9g*q/}
American Commodities Exchange 美国商品交易所 3(Ns1/;?,
American Express Bank Limited 美国运通银行 5hH
LC7tT9
American Stock Exchange 美国证券交易所 cL<,]%SkE
amortization 摊销 RWRqu }a
amount due from banks 存放银行同业的款项 .kU}x3m
amount due from banks abroad 存放海外银行同业的款项 oTRid G
amount due from holding companies 控股公司欠款 W}y)
v
rL
amount due from local banks 存放本港银行同业的款项 Gshy
$'_e
amount due to banks 银行同业的存款 '6kD6o_p 1
amount due to banks abroad 海外银行同业的存款 i)] f0F
amount due to holding companies 控股公司存款 [dR#!"6t
amount due to local banks 本港银行同业的存款 (j~T7og
amount due to outport banks 外埠银行同业的存款 VP~( ;H5%
amount for note issue 发行纸币的款额 mrq,kwM
amount of bond 担保契据的款额 cV"Ov@_ .k
amount of consideration 代价款额 z9:yt5ar
amount of contribution 供款数额 NiFe#SLA
amount of indebtedness 负债款额 q9H \ $
amount of principal of the loan 贷款本金额 =W;e9 6#
amount of rates chargeable 应征差饷数额 bEB2q\|J e
amount of share capital 股本额 c5| sda{
amount of sums assured 承保款额 )+"5($~
amount of variation 变动幅度 u(f Z ^
amount of vote 拨款数额 Yg?BcY\
amount payable 应付款额 Y]*&\Ex"\
amount receivable 应收款额 C0K:
ffv;<
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0l4f%'f
analysis 分析 & S `g&
ancillary risk 附属风险 Z wz co
annual account 周年帐目；周年帐目报表；年度决算；年结 0WfnX>(C7R
annual accounting date 年结日期 z@ J>A![m
annual allowance 每年免税额；年积金；年度津贴；年津 eX>* }pI
annual balance 年度余额 qo$ls\[X
annual disposable income 每年可动用收入 Q-!gO
annual estimates 周年预算 9J~\.:jH-
annual fee 年费 o $Ylqb#
annual general meeting 周年大会 /Wcx%P
annual growth rate 年增率；每年增长率 'l`prp3
annual long-term supplement 长期个案每年补助金 6bc\
)n`
annual pensionable emolument 可供计算退休金的年薪 \gkhSL q
annual report 年报 'e*w8h
Annual Report on the Consumer Price Index 《消费物价指数年报》
BdiV
annual return 周年报表；周年申报表；每年报税表格 P[-do
Annual Return Rules 《周年报表规则》 _9 t1 aP5
annual review of consumer prices 每年消费物价回顾 n-xdyJD
annual roll-forward basis 逐年延展方式 #AB5}rPEI
annual salary 年薪 ?]D))_|G
annual statement 年度报表；年度决算表 Ef?hkq7X<
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 iF Mf[qBg
annuitant 年金受益人 i9De+3VqKK
annuity 年金 ze uj
annuity contract 年金合约 0 }qlZFB
annuity on human life 人寿年金 `F o/RZOW
antecedent debt 先前的债项 ;3wO1'=
ante-dated cheque 倒填日期支票 5O d]rE
anticipated expenditure 预期开支 ZZZ9C#hK^9
anticipated net profit 预期纯利 $ ,]U~7S
anticipated revenue 预期收入 /5/gnp C
anti-inflation measure 反通货膨胀措施 &^DVSVqs^
anti-inflationary stance 反通货膨胀立场 f+hHc8g
apparent deficit 表面赤字 knYp"<qj
apparent financial solvency 表面偿债能力 G%: 3.:E"
apparent partner 表面合伙人 |% F,n2
application for personal assessment 个人入息课税申请书 W[* xr{0V
application of fund 资金应用 ;5.&TQT
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 bK GX>
%-
appointed actuary 委任精算师 d?J&mLQ6
appointed auditor 委任核数师；委任审计师 9$z$yGj l
appointed trustee 委任的受托人 Tn1V +)
appointer 委任人 ,0,FzxX0!
apportioned pro rata 按比例分摊 =WW5 H\?
apportionment 分配；分摊 >@Ht*h{~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o.A:29KoU
apportionment formula 分摊方程式 ]#^v754X^T
apportionment of estate duty 遗产税的分摊 E5)0YYjHZ
appraisal 估价；评估 6V]m0{:E
appreciable growth 可观增长 Sk>=C0f:
appreciable impact 显着影响 t~j 6w sx;
appreciable increase 可观增长 <MkvlLu((o
appreciation 增值；升值 Hrvy I)4{
appreciation against other currencies 相对其他货币升值 EG3,TuDH8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;[R6rV
He{
appreciation tax 增值税 4 k@n5JNa
appropriation 拨款；拨用；拨付 >bz
e0` }Z
appropriation account 拨款帐目 EUuSN| a
Appropriation Bill 拨款法案 rY45.,qWs
appropriation-in-aid system 补助拨款办法 G@
`F{l
approved assets 核准资产 Z>g>OPu
approved basket stock 认可一篮子证券 CL1* pL
approved budget 核准预算 )/>BgXwH
approved charitable donation 认可慈善捐款 M[ 'O`^
approved charitable institution 认可慈善机构 [m
0X kv d
approved currency 核准货币；认可货币 >bf.T7wy
approved estimates 核准预算 F6[F~^9D
approved estimates of expenditure 核准开支预算 {+WY ,%e
approved overseas insurer 核准海外保险人 u7hu8U=
approved overseas trust company 核准海外信托公司 $YEm(:v$
approved pooled investment fund 核准汇集投资基金 mYg fGPF`
approved provident fund scheme 认可公积金计划 p l nH
approved provision 核准拨款 ~?e zd0
approved redeemable share 核准可赎回股份 PO"lY'W.U
approved regional stock 认可地区性证券 )dhR&@r*w
approved retirement scheme 认可退休金计划 >[;@
[4}
approved subordinated loan 核准附属贷款 -/JEKw c
arbitrage 套戥；套汇；套利 ?lsK?>u U
arbitrageur 套戥者；套汇者 xyGwYv>*KO
arbitrary amount 临时款项 cr!W5+r
arrangement 措施；安排；协定 NLMvi!5w,
arrears 欠款 R}0gIp =
arrears of pay 欠付薪酬 ?CQE6c h
arrears of revenue 逾期未收税款；逾期未收的帐项 3s!6rT_=)d
articles of association 组织章程；组织细则；组织章程细则 v zg^tJ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s0?'mC+p
ascertainment of profit 确定利润 larv6ncV
"Asia Clear" “亚洲结算系统”
