allotment 分配；配股 x]x 3iFD
allotment notice 股份配售通知；配股通知 ,.cR @5qI
allotment of shares 股份分配 BO w[*hM
allowable 可获宽免；免税的 8X"4RyNSn
allowable business loss 可扣除的营业亏损 Zja3HGL
allowable expenses 可扣税的支出 sA| SOAn
allowance 免税额；津贴；备抵；准备金 f J c(
allowance for debts 债项的免税额 ;Jg$C ~3tf
allowance for depreciation by wear and tear 耗损折旧免税额 &zX W
allowance for funeral expenses 殡殓费的免税额 EHm
* ~Sd
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A+* lV*@0
allowance for repairs and outgoings 修葺及支出方面的免税额 0't)-Pj+,
allowance to debtor 给债务人的津贴 +u0of^}=
alteration of capital 资本更改 xsj ,l@Ey
alternate trustee 候补受托人 XNJZ~Mowb
amalgamation 合并 VPYLDg.'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w
a(Y[]V
ambit of charges 征税范围；收费范围 1bCE~,tD
amended valuation 经修订的估值 l _Lz9k
American Commodities Exchange 美国商品交易所 s0f+AS|}
American Express Bank Limited 美国运通银行 ~^Cx->l
American Stock Exchange 美国证券交易所 -@"3`u
v"
amortization 摊销 9u{[e"
amount due from banks 存放银行同业的款项 Q:megU'u
amount due from banks abroad 存放海外银行同业的款项 jsE8=zZs
amount due from holding companies 控股公司欠款 3Z9Yzv)A
amount due from local banks 存放本港银行同业的款项 C?gqX0[ q
amount due to banks 银行同业的存款 9S@x
amount due to banks abroad 海外银行同业的存款 Ne Y*l
amount due to holding companies 控股公司存款 sPvs}}Z]P
amount due to local banks 本港银行同业的存款 QjY}$
amount due to outport banks 外埠银行同业的存款 8p%0d`sX
amount for note issue 发行纸币的款额 Cy$~H
amount of bond 担保契据的款额 #C&';HB;y
amount of consideration 代价款额 N'ER!=l )
amount of contribution 供款数额 `J,>#Y6(J
amount of indebtedness 负债款额 k4LrUd
amount of principal of the loan 贷款本金额 6GunEYK!N8
amount of rates chargeable 应征差饷数额 ?DUim1KG
amount of share capital 股本额 !?JZ^/u
amount of sums assured 承保款额 ?;~E*kzO&
amount of variation 变动幅度 IdAh)#)
7
amount of vote 拨款数额 k}fC58q
amount payable 应付款额 %"mI["{
amount receivable 应收款额 A z:~|P
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $J4\jIipL
analysis 分析 \{ EVRRXn
ancillary risk 附属风险 oqF?9<Vgc,
annual account 周年帐目；周年帐目报表；年度决算；年结 J\*uW|=F
annual accounting date 年结日期 p]RQ-0
annual allowance 每年免税额；年积金；年度津贴；年津 erEB4q+ #O
annual balance 年度余额 U, i_}O3Q
annual disposable income 每年可动用收入 k+ t(u]
annual estimates 周年预算 $TXiWW+
annual fee 年费 V0,J TWc
annual general meeting 周年大会 Eu(Qe ST\
annual growth rate 年增率；每年增长率 3=uhy|f! /
annual long-term supplement 长期个案每年补助金 2.%)OC!q&5
annual pensionable emolument 可供计算退休金的年薪 _{k*JT2
annual report 年报 i;^lh]u
Annual Report on the Consumer Price Index 《消费物价指数年报》 }[ JB%
annual return 周年报表；周年申报表；每年报税表格 hO8xH +;
Annual Return Rules 《周年报表规则》 Nq`;\E. M
annual review of consumer prices 每年消费物价回顾 n<8WjrK
annual roll-forward basis 逐年延展方式 #G]IEO$M6
annual salary 年薪 Y `j$7!j
annual statement 年度报表；年度决算表 ZEI)U,
I.
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 qK.(
w Fx
annuitant 年金受益人 Ak@! F6~
annuity 年金 ]?VV wft
annuity contract 年金合约 <WIIurp
annuity on human life 人寿年金 Bp7p X
antecedent debt 先前的债项 8C*@d_=q
ante-dated cheque 倒填日期支票 ,.9 lz
anticipated expenditure 预期开支 3Y38l P:>h
anticipated net profit 预期纯利 n5d8^c! 2
anticipated revenue 预期收入 *xNc^ &.
anti-inflation measure 反通货膨胀措施 1 }\p:`
anti-inflationary stance 反通货膨胀立场 G%bv< _R
apparent deficit 表面赤字 =_-u;w1D
apparent financial solvency 表面偿债能力 @h|qL-:!vG
apparent partner 表面合伙人 I9 qZE
=i
application for personal assessment 个人入息课税申请书 g0zzD v7~
application of fund 资金应用 n%F _ 3`
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 sF! #*Y
appointed actuary 委任精算师 -yqgs>R( d
appointed auditor 委任核数师；委任审计师 gaz7u8$A=
appointed trustee 委任的受托人 I^k&v V
appointer 委任人 {4 Yx h8
apportioned pro rata 按比例分摊 cQt&%SVT]E
apportionment 分配；分摊 nvrh7l9nX
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yt#;
+*d5
apportionment formula 分摊方程式 2 @tnOs(*
apportionment of estate duty 遗产税的分摊 9Q,>I6`l
appraisal 估价；评估 6ncwa<q5
appreciable growth 可观增长
M99ku'
appreciable impact 显着影响 %htI!b+"@
appreciable increase 可观增长 N
0S^{ j,i
appreciation 增值；升值 0`S
{>G
appreciation against other currencies 相对其他货币升值 Qg/FFn^Kg*
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M6p\ QKi
appreciation tax 增值税 $}su 'EIo
appropriation 拨款；拨用；拨付 Ds(Z.
appropriation account 拨款帐目 I;'{X_9$a
Appropriation Bill 拨款法案 h_ 4*?w
appropriation-in-aid system 补助拨款办法 pS lc (M>
approved assets 核准资产 *w@ 1@6?j
approved basket stock 认可一篮子证券 Im~DK
approved budget 核准预算 y
-E 'Y=j
approved charitable donation 认可慈善捐款 E \/[hT
approved charitable institution 认可慈善机构 6Pl|FI J
F
approved currency 核准货币；认可货币 JY CMW! ~
approved estimates 核准预算 Aeh #
approved estimates of expenditure 核准开支预算 4ekwmw (ox
approved overseas insurer 核准海外保险人 "e"#k}z9
approved overseas trust company 核准海外信托公司 `$> Y
approved pooled investment fund 核准汇集投资基金 QtnNc!
,n
approved provident fund scheme 认可公积金计划 'EIe5O p
approved provision 核准拨款 $(D>v!dp
approved redeemable share 核准可赎回股份 ]#G s6CsT|
approved regional stock 认可地区性证券 W |8VE,"7
approved retirement scheme 认可退休金计划 v ) O0i2
approved subordinated loan 核准附属贷款 o_ Zs0/
arbitrage 套戥；套汇；套利 a^l)vh{+
arbitrageur 套戥者；套汇者 FcM)v"bF&]
arbitrary amount 临时款项 9jI muSZ
arrangement 措施；安排；协定 [mv? \HDa~
arrears 欠款 zn-=mk;W
arrears of pay 欠付薪酬 I^A>YJW
arrears of revenue 逾期未收税款；逾期未收的帐项 1J9p1_d5
articles of association 组织章程；组织细则；组织章程细则 7 T [$BrO\
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |j0_^:2r=
ascertainment of profit 确定利润 gamB]FPZ
"Asia Clear" “亚洲结算系统”
