allotment 分配；配股 U(Z!J6{c
allotment notice 股份配售通知；配股通知 =f `=@]
allotment of shares 股份分配 TzY *;
allowable 可获宽免；免税的 WUY,. 8
allowable business loss 可扣除的营业亏损 Q i^;1&
allowable expenses 可扣税的支出 URQ@= W7
allowance 免税额；津贴；备抵；准备金 3HKxYvc C
allowance for debts 债项的免税额
p[ Hr39o
allowance for depreciation by wear and tear 耗损折旧免税额 & g$rrpTzv
allowance for funeral expenses 殡殓费的免税额 o3\,gzJ
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .pW o >`"
allowance for repairs and outgoings 修葺及支出方面的免税额 F|*tNJU>
allowance to debtor 给债务人的津贴 1daL y
alteration of capital 资本更改 )cKj iXn
alternate trustee 候补受托人 OfJd/D
amalgamation 合并 ib; yu_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ll2Vk*xs
ambit of charges 征税范围；收费范围 &g
{<HU?BT
amended valuation 经修订的估值 BfVB ywty
American Commodities Exchange 美国商品交易所 Kr]W
o8dWy
American Express Bank Limited 美国运通银行 yKlU6t&`
G
American Stock Exchange 美国证券交易所 hLo>R'@uN
amortization 摊销 ?S9Nm~vlt
amount due from banks 存放银行同业的款项 z{/LX
\
amount due from banks abroad 存放海外银行同业的款项 F9O` HFVK
amount due from holding companies 控股公司欠款 eo ?Oir)
amount due from local banks 存放本港银行同业的款项 BjvdnbJg
amount due to banks 银行同业的存款 y;r"+bS8
amount due to banks abroad 海外银行同业的存款 gCL{Cw
amount due to holding companies 控股公司存款
:$2Yg[Zc3
amount due to local banks 本港银行同业的存款 dE GX3 -
amount due to outport banks 外埠银行同业的存款 +N8aq<l
amount for note issue 发行纸币的款额 o$t
&MST?i
amount of bond 担保契据的款额 OGGSS&5t w
amount of consideration 代价款额 {lMq cK
amount of contribution 供款数额 yf?W^{^|
amount of indebtedness 负债款额 1 w 17L]4
amount of principal of the loan 贷款本金额 {( !)P
amount of rates chargeable 应征差饷数额 >3!DOv
amount of share capital 股本额 4&]%e6,jH
amount of sums assured 承保款额 bM5CDzH(#X
amount of variation 变动幅度 # 4N >d~
amount of vote 拨款数额 =Sa~\k+
amount payable 应付款额 VfRs[ 3Q
amount receivable 应收款额 *_#&"(P
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0mVuD\#=!
analysis 分析 1\IZcJ {
ancillary risk 附属风险 >Zo-wYG
annual account 周年帐目；周年帐目报表；年度决算；年结 E[ 0Sst x
annual accounting date 年结日期 qh H+m
annual allowance 每年免税额；年积金；年度津贴；年津 *W%'Di
annual balance 年度余额 PU"S;4m
annual disposable income 每年可动用收入
WAv@F[
annual estimates 周年预算 qs Tq*G
annual fee 年费 i(P>Y2s
annual general meeting 周年大会 v4D!7 t&v"
annual growth rate 年增率；每年增长率 AoIc9E lEX
annual long-term supplement 长期个案每年补助金 /cYk+c
annual pensionable emolument 可供计算退休金的年薪 8:<1
|]]
annual report 年报 #r (a ~
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]` K[W &
annual return 周年报表；周年申报表；每年报税表格 umryA{Ps
Annual Return Rules 《周年报表规则》 %_)b>C18 y
annual review of consumer prices 每年消费物价回顾 /3s@6Ex}E
annual roll-forward basis 逐年延展方式 F=: c5z
annual salary 年薪 soDfi-2o3
annual statement 年度报表；年度决算表 qhnapZJ
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 Bu' :2"7
annuitant 年金受益人 FbuKZp+
annuity 年金 g4Bg6<;
annuity contract 年金合约 )Yrr%f`\
annuity on human life 人寿年金 }^Z< dbt
antecedent debt 先前的债项 e
_ ^KI
ante-dated cheque 倒填日期支票 -: C[P
anticipated expenditure 预期开支 7F~xq#Wi#
anticipated net profit 预期纯利 a0 qj[+
anticipated revenue 预期收入 'h k @>"
anti-inflation measure 反通货膨胀措施 |\/~
8qP
anti-inflationary stance 反通货膨胀立场 ^&HI +M
apparent deficit 表面赤字 . N&QW
`
apparent financial solvency 表面偿债能力 hl}dgp((
apparent partner 表面合伙人 N]* !8
application for personal assessment 个人入息课税申请书 (a,6a
application of fund 资金应用 R4yJ.f
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 ^T=5zqRD
appointed actuary 委任精算师 uQ-WTz|*
appointed auditor 委任核数师；委任审计师 >[hrJn[
appointed trustee 委任的受托人 ~;` fC|)
appointer 委任人 8XgVY9]Qm
apportioned pro rata 按比例分摊 IK85D>00T
apportionment 分配；分摊 #i6[4X?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qve`k< Cj"
apportionment formula 分摊方程式 POkXd^pI
apportionment of estate duty 遗产税的分摊 dfnX!C~6 \
appraisal 估价；评估 qgh]@J
Jh
appreciable growth 可观增长 cS+?s=d
appreciable impact 显着影响 Gl=@>Dc%
appreciable increase 可观增长 r*xq(\v
appreciation 增值；升值 j^: b-:F
appreciation against other currencies 相对其他货币升值 3huzz<n3
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *pmoLiuB>
appreciation tax 增值税 bXk:~LE
appropriation 拨款；拨用；拨付 CdE2w?1
appropriation account 拨款帐目 9[B<r z
Appropriation Bill 拨款法案 <ihhV e
appropriation-in-aid system 补助拨款办法 I ):m 6y@
approved assets 核准资产 |P^ikx6f5
approved basket stock 认可一篮子证券 9
<y
/Wv
approved budget 核准预算 \t[
hg
approved charitable donation 认可慈善捐款 uH
TKo(NG
approved charitable institution 认可慈善机构 -(`K7T>D.
approved currency 核准货币；认可货币 h4 B+0
approved estimates 核准预算 3ZLr"O1l )
approved estimates of expenditure 核准开支预算 \3,$YlG
approved overseas insurer 核准海外保险人 /2=_B4E2
approved overseas trust company 核准海外信托公司 Ov F8&*A
approved pooled investment fund 核准汇集投资基金 9_I[o.q
approved provident fund scheme 认可公积金计划 O(b" F?
w
approved provision 核准拨款 q=(M!9cE
approved redeemable share 核准可赎回股份 q_ OY sg
approved regional stock 认可地区性证券 !]n{l_5r
approved retirement scheme 认可退休金计划 |E>v~qD8I
approved subordinated loan 核准附属贷款 1==P.d(
arbitrage 套戥；套汇；套利 rerU M*0
arbitrageur 套戥者；套汇者 9J't[(
u|u
arbitrary amount 临时款项 Z_ iQU1
arrangement 措施；安排；协定 ]0 at2
arrears 欠款 &6=TtTp"9
arrears of pay 欠付薪酬 1_ p[*h
arrears of revenue 逾期未收税款；逾期未收的帐项 i'[n`|c<
articles of association 组织章程；组织细则；组织章程细则 p7?CeyZ-V
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /@xr[=L
ascertainment of profit 确定利润 lyMJW }T+>
"Asia Clear" “亚洲结算系统”
