allotment 分配；配股 }e M
<A$J
allotment notice 股份配售通知；配股通知 L?x?+HPY.
allotment of shares 股份分配 31& .L
nq
allowable 可获宽免；免税的 j_@3a)[NY
allowable business loss 可扣除的营业亏损 C4]%pi
allowable expenses 可扣税的支出 *GP_ut%
allowance 免税额；津贴；备抵；准备金
2p>SB/
allowance for debts 债项的免税额 -G#k/Rz6
allowance for depreciation by wear and tear 耗损折旧免税额 9Z'eBp
allowance for funeral expenses 殡殓费的免税额 9
w1ONw8v
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /T[ICd2J
allowance for repairs and outgoings 修葺及支出方面的免税额 C+XZDY(=Z
allowance to debtor 给债务人的津贴 acQN pT
alteration of capital 资本更改 + f!,K
alternate trustee 候补受托人 b6&NzUt34V
amalgamation 合并 D^55:\4(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v` ^J3A
ambit of charges 征税范围；收费范围 mwH!:f
amended valuation 经修订的估值 $?A A" Nz
American Commodities Exchange 美国商品交易所 Jy C&L6[]Z
American Express Bank Limited 美国运通银行 <0)ud)~ u
American Stock Exchange 美国证券交易所 ?K { 1S
amortization 摊销 '%C.([
amount due from banks 存放银行同业的款项 7CM03 R[P
amount due from banks abroad 存放海外银行同业的款项 2F g t)`{!
amount due from holding companies 控股公司欠款 _`i%9Ad.4
amount due from local banks 存放本港银行同业的款项 Fx5d@WNa>
amount due to banks 银行同业的存款 ih |Ky+ !
amount due to banks abroad 海外银行同业的存款 2, V+?'^j
amount due to holding companies 控股公司存款 :gscW& k
amount due to local banks 本港银行同业的存款 ([b!$o<v
amount due to outport banks 外埠银行同业的存款 yr
2L
amount for note issue 发行纸币的款额 puN=OX}C
amount of bond 担保契据的款额 ~4
9N
amount of consideration 代价款额 7G(f1Y
amount of contribution 供款数额 LG
{inhbp
amount of indebtedness 负债款额 \K~fRUo]=c
amount of principal of the loan 贷款本金额 RS `9?c:
amount of rates chargeable 应征差饷数额 ]/Yy-T#@
amount of share capital 股本额 ds;cfj[
amount of sums assured 承保款额 ^7 bf8 ^`
amount of variation 变动幅度 exO#
>th1
amount of vote 拨款数额 r>~d[,^$m4
amount payable 应付款额 ?7MwTi8{F
amount receivable 应收款额 ?4[Oh/]R
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aq+IC@O
analysis 分析 I9un
ancillary risk 附属风险 $KWYe{#
annual account 周年帐目；周年帐目报表；年度决算；年结 Qy5Os? 9"
annual accounting date 年结日期 uO@3vY',n
annual allowance 每年免税额；年积金；年度津贴；年津 Nv?-*& L
annual balance 年度余额 Ldhk^/ +
annual disposable income 每年可动用收入 S=H_
9io
annual estimates 周年预算 15KV} ){
annual fee 年费 bLEATT[
annual general meeting 周年大会 }"?nU4q;S
annual growth rate 年增率；每年增长率 nt 0\q' &
annual long-term supplement 长期个案每年补助金 D"XX920$~
annual pensionable emolument 可供计算退休金的年薪 = Y /fF
annual report 年报 \D U^idp#
Annual Report on the Consumer Price Index 《消费物价指数年报》 -9>L vLU
annual return 周年报表；周年申报表；每年报税表格 g(1B W
#$
Annual Return Rules 《周年报表规则》 4s~HfxY
T
annual review of consumer prices 每年消费物价回顾 Ft;u\ KT
annual roll-forward basis 逐年延展方式 H8$<HhuZM
annual salary 年薪 AwXt @!(
annual statement 年度报表；年度决算表 mw(c[.*%
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5rml
Aq
annuitant 年金受益人 jc&/}o$K
annuity 年金 n(1wdl Ep
annuity contract 年金合约 =^Sw*[eiy
annuity on human life 人寿年金 xshAr J&
A
antecedent debt 先前的债项 ^0~c 7`k`V
ante-dated cheque 倒填日期支票 )?B~64N,+
anticipated expenditure 预期开支 K6v
$#{$6
anticipated net profit 预期纯利 |ck
ZyDA
anticipated revenue 预期收入 9 rT z N
anti-inflation measure 反通货膨胀措施 FL`1yD^2
anti-inflationary stance 反通货膨胀立场 uKbHFF
apparent deficit 表面赤字 Q^lQi\[
apparent financial solvency 表面偿债能力 <r<Dmn|\a
apparent partner 表面合伙人 _}zo
/kDA
application for personal assessment 个人入息课税申请书 ZUXse1,
application of fund 资金应用 cZe'!CQS
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 Hk dN=q
appointed actuary 委任精算师 T)(e !Xz
appointed auditor 委任核数师；委任审计师 F)/~p&H
appointed trustee 委任的受托人 )WVItqQKV
appointer 委任人 CZJHE>
apportioned pro rata 按比例分摊 < TR/ `
apportionment 分配；分摊 LG=X)w)W4S
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ht|",1yr+
apportionment formula 分摊方程式 I z}2
^
apportionment of estate duty 遗产税的分摊 H DF"]l;
appraisal 估价；评估 [ `.3f'")j
appreciable growth 可观增长 ~V2ajM1Z&O
appreciable impact 显着影响 @7@e`b?
appreciable increase 可观增长 e&$p-0DmT|
appreciation 增值；升值 s(AJkO'`
appreciation against other currencies 相对其他货币升值 k,,!P""
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6z#lN>Y-`
appreciation tax 增值税 pbDw Lo]
appropriation 拨款；拨用；拨付 F0&~ ?2nG
appropriation account 拨款帐目 / R_ u\?k(
Appropriation Bill 拨款法案 YH[ XRUa
appropriation-in-aid system 补助拨款办法 ^\M
dl
approved assets 核准资产 $%g \YdC
approved basket stock 认可一篮子证券 A\".t=+7
approved budget 核准预算 >|a\>U gC
approved charitable donation 认可慈善捐款 m|]j'g?{}(
approved charitable institution 认可慈善机构 61/)l0 <;
approved currency 核准货币；认可货币 iV?` i
approved estimates 核准预算 of8mwnZR
approved estimates of expenditure 核准开支预算 I*D<J$ 9N
approved overseas insurer 核准海外保险人 uR#'lb`3
approved overseas trust company 核准海外信托公司 +
D :83h{
approved pooled investment fund 核准汇集投资基金 gyi) T?uS)
approved provident fund scheme 认可公积金计划 lPY @{1W
approved provision 核准拨款 QXdaMc+Ck
approved redeemable share 核准可赎回股份 Dd| "iA
approved regional stock 认可地区性证券 i?F[||O"$
approved retirement scheme 认可退休金计划 Rl_.;?v"!
approved subordinated loan 核准附属贷款 %_R$K#T^,
arbitrage 套戥；套汇；套利 sFLcOPj -%
arbitrageur 套戥者；套汇者 "hWJ3pi{o{
arbitrary amount 临时款项 f
hQy36i@
arrangement 措施；安排；协定 Pt x,2e&Hq
arrears 欠款 oW^k7 #<e}
arrears of pay 欠付薪酬 su&t7rJ
arrears of revenue 逾期未收税款；逾期未收的帐项 <tFSF%vG=
articles of association 组织章程；组织细则；组织章程细则 5 U%MoH
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #2 \8?UPd
ascertainment of profit 确定利润 R
N@^j
"Asia Clear" “亚洲结算系统”
