allotment 分配；配股 q jN*oM,
allotment notice 股份配售通知；配股通知 #_'^oGz`
allotment of shares 股份分配 .aC/
g?U
allowable 可获宽免；免税的 4 SIS #m
allowable business loss 可扣除的营业亏损 7\ i> >
allowable expenses 可扣税的支出 $F@ ,, *
allowance 免税额；津贴；备抵；准备金 -{p~sRc&
allowance for debts 债项的免税额 DLoH.Fd
allowance for depreciation by wear and tear 耗损折旧免税额 i&L!?6 5-f
allowance for funeral expenses 殡殓费的免税额 b}ODc]3
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yh+.Yn=+
allowance for repairs and outgoings 修葺及支出方面的免税额 >B$B|g ~
allowance to debtor 给债务人的津贴 ZkF6AF
alteration of capital 资本更改 rDLgQ{Sea
alternate trustee 候补受托人 N1JM[<
PP
amalgamation 合并 xQxq33\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T=[ /x=
ambit of charges 征税范围；收费范围 !w
o
amended valuation 经修订的估值 5?>ES*
American Commodities Exchange 美国商品交易所 S0lt _~
American Express Bank Limited 美国运通银行 Sj<]~*y"
American Stock Exchange 美国证券交易所 Aot9^@4])
amortization 摊销 =<r1sqf
amount due from banks 存放银行同业的款项 #?DoP]1Y
amount due from banks abroad 存放海外银行同业的款项 B# o6UO\
amount due from holding companies 控股公司欠款 Lr*\LP6jx3
amount due from local banks 存放本港银行同业的款项 PebyH"M(
amount due to banks 银行同业的存款 n
}8}:3"
amount due to banks abroad 海外银行同业的存款 qy/t<2'
amount due to holding companies 控股公司存款 O0sLcuT$
amount due to local banks 本港银行同业的存款 d*LW32B@
amount due to outport banks 外埠银行同业的存款 !{b4+!@p
amount for note issue 发行纸币的款额 lB
amount of bond 担保契据的款额 ,3Aiz|v-
amount of consideration 代价款额 /PE L[Os
amount of contribution 供款数额 -o@L"C>
amount of indebtedness 负债款额 Bk/&H-NI
amount of principal of the loan 贷款本金额 2CV? cm
amount of rates chargeable 应征差饷数额 SnY{|
amount of share capital 股本额 z6 .^a-sU5
amount of sums assured 承保款额 }qBmt>#
amount of variation 变动幅度 [6\b(kS+
amount of vote 拨款数额 !9_'_8
amount payable 应付款额 /sdZf|Zl
amount receivable 应收款额 aqv'c
j>
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1/J6 <FVq
analysis 分析 1YtK+,mz
ancillary risk 附属风险 BR:Mcc
annual account 周年帐目；周年帐目报表；年度决算；年结 nN h5 f]]
annual accounting date 年结日期 /])P{"v$^
annual allowance 每年免税额；年积金；年度津贴；年津 BCh|^Pk
annual balance 年度余额 k\-h-0[|
annual disposable income 每年可动用收入 + .QJZo_
annual estimates 周年预算 dQy K 4T
annual fee 年费 %RzCJxT
annual general meeting 周年大会 _P*QX
annual growth rate 年增率；每年增长率 zxeT{AFPr?
annual long-term supplement 长期个案每年补助金 7\yh<?`V8
annual pensionable emolument 可供计算退休金的年薪 !i\ gCLg2_
annual report 年报
e s<
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZKai*q4?
annual return 周年报表；周年申报表；每年报税表格 x7/";L>
Annual Return Rules 《周年报表规则》 W"&,=
wvg2
annual review of consumer prices 每年消费物价回顾 mB"1Qt D
annual roll-forward basis 逐年延展方式 gmZ] E45
annual salary 年薪 k `J|]99Wb
annual statement 年度报表；年度决算表 E@4/<;eKK
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7 4]qz,
annuitant 年金受益人 }
g%v<'K
annuity 年金 w[AL'1s]
annuity contract 年金合约 zpZfsn!
annuity on human life 人寿年金 <jBRUa[j_
antecedent debt 先前的债项 w@LLxL>Y
ante-dated cheque 倒填日期支票 Nt/hF>"7
anticipated expenditure 预期开支 pj7v{H +
anticipated net profit 预期纯利 <(i5hmuVd
anticipated revenue 预期收入
gj
I>tz}
anti-inflation measure 反通货膨胀措施 wOsg,p;\'
anti-inflationary stance 反通货膨胀立场 "<LWz&e^^
apparent deficit 表面赤字 <
pZ w M
apparent financial solvency 表面偿债能力 &^l(RBp]0
apparent partner 表面合伙人 3c F8DN
h
application for personal assessment 个人入息课税申请书 qQ 8+gZG$R
application of fund 资金应用 ^9kx3Pw?8
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
UqNUX?(
appointed actuary 委任精算师 Y(R.<LtY
appointed auditor 委任核数师；委任审计师 .eLd0{JtN
appointed trustee 委任的受托人 ~0@fK<C)O
appointer 委任人 tHK>w%|\R
apportioned pro rata 按比例分摊 }_5 R9w]"
apportionment 分配；分摊 D " %>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K~B
apportionment formula 分摊方程式 h}kJ,n
apportionment of estate duty 遗产税的分摊 m"QDc[^Ge
appraisal 估价；评估 Q!_d6-*u
appreciable growth 可观增长 _n_()at)
appreciable impact 显着影响 r -.>3J
appreciable increase 可观增长 bc3`x1)\^
appreciation 增值；升值 @_1cY#!
appreciation against other currencies 相对其他货币升值 bkS"]q)>
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Kxg@( Q
appreciation tax 增值税 jcb&h@T8kv
appropriation 拨款；拨用；拨付 _W^;a
appropriation account 拨款帐目 );kD0FO1|
Appropriation Bill 拨款法案 9Vo*AK'&U
appropriation-in-aid system 补助拨款办法 B{*{9!(l9
approved assets 核准资产 k8
1%$E
approved basket stock 认可一篮子证券 gd*2*o$g(
approved budget 核准预算 eTuKu(0
E
approved charitable donation 认可慈善捐款 *QV"o{V
approved charitable institution 认可慈善机构 'C]Y h
."u
approved currency 核准货币；认可货币 i s~2{:
approved estimates 核准预算 D: /
q<<|
approved estimates of expenditure 核准开支预算 ZvMU3])u
approved overseas insurer 核准海外保险人 9bspf {
approved overseas trust company 核准海外信托公司 Rc
&m4|cw7
approved pooled investment fund 核准汇集投资基金 Ih>s2nL
approved provident fund scheme 认可公积金计划 8g
Z)c\
approved provision 核准拨款 ^3 9lUKL
approved redeemable share 核准可赎回股份 H2+b3y-1a]
approved regional stock 认可地区性证券 i;-M8Q^
approved retirement scheme 认可退休金计划 0^sY>N"
approved subordinated loan 核准附属贷款 K/
K -u
arbitrage 套戥；套汇；套利 bzxf*b1I
arbitrageur 套戥者；套汇者 n,2
arbitrary amount 临时款项 *mbzK*
arrangement 措施；安排；协定 =*"8N-FU
arrears 欠款 7ej u%d
arrears of pay 欠付薪酬 E
2d'P
arrears of revenue 逾期未收税款；逾期未收的帐项 Tjhy@3
articles of association 组织章程；组织细则；组织章程细则 Fx|`0 LI+C
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WgqSw %:$H
ascertainment of profit 确定利润 R TpNxr{[
"Asia Clear" “亚洲结算系统”
