allotment 分配；配股 _fk#<
allotment notice 股份配售通知；配股通知 7[# yu 2
allotment of shares 股份分配 = +:{P?*}
allowable 可获宽免；免税的 .Pndx%X9s
allowable business loss 可扣除的营业亏损 YI RZ+H<Q
allowable expenses 可扣税的支出 D ;}xr_
allowance 免税额；津贴；备抵；准备金 feM6K!fL`
allowance for debts 债项的免税额 n/d`qS
allowance for depreciation by wear and tear 耗损折旧免税额 g=L] S-e
allowance for funeral expenses 殡殓费的免税额 Dim>
7Wbh
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s ^Nw%KAv
allowance for repairs and outgoings 修葺及支出方面的免税额 7cDU2l
allowance to debtor 给债务人的津贴 LW6ZAETyL
alteration of capital 资本更改 F9"w6;hh
alternate trustee 候补受托人 JuR"J1MY
amalgamation 合并
m
EG6
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +n0r0:z 0
ambit of charges 征税范围；收费范围 {$D,?V@%_
amended valuation 经修订的估值 &)wiKh "$
American Commodities Exchange 美国商品交易所 nQX+pkJ
American Express Bank Limited 美国运通银行 g#]" hn
American Stock Exchange 美国证券交易所 5 |0,X<&
amortization 摊销 u7%D6W~m0
amount due from banks 存放银行同业的款项 2j JmE&)7,
amount due from banks abroad 存放海外银行同业的款项 <*ZJaBwWU~
amount due from holding companies 控股公司欠款 $``1PJoi
amount due from local banks 存放本港银行同业的款项 8 `>h}Q$
amount due to banks 银行同业的存款 Yf,K#' h:
amount due to banks abroad 海外银行同业的存款 q%n 6K
amount due to holding companies 控股公司存款 {6;9b-a]
amount due to local banks 本港银行同业的存款 B(a-k?
amount due to outport banks 外埠银行同业的存款 h0--B]f@
amount for note issue 发行纸币的款额 2,2Z`X
amount of bond 担保契据的款额 H(c72]@Vg
amount of consideration 代价款额 M -L2w"
amount of contribution 供款数额 'VyM{:8
amount of indebtedness 负债款额 lz#GbX n.
amount of principal of the loan 贷款本金额 N[]
Hc
amount of rates chargeable 应征差饷数额 f ),TO
amount of share capital 股本额 )~4II.`%^
amount of sums assured 承保款额 ,j;m!V
amount of variation 变动幅度 6fH@wQ"wN
amount of vote 拨款数额 k(>h^
amount payable 应付款额 o./.Q9e
7
amount receivable 应收款额 ZRxZume<f
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :P,sxDlG)
analysis 分析 uzmk6G
v
ancillary risk 附属风险 El_wdbbT
annual account 周年帐目；周年帐目报表；年度决算；年结 n~"$^Vr
annual accounting date 年结日期 N7'OPTKt&
annual allowance 每年免税额；年积金；年度津贴；年津
;__9TN
annual balance 年度余额 +d+@u)6
annual disposable income 每年可动用收入 =ph&sn$;L
annual estimates 周年预算 'w>_+jLT
annual fee 年费 _\Q^x)w6
annual general meeting 周年大会 D 0k
8^
annual growth rate 年增率；每年增长率 {2/LRPT
annual long-term supplement 长期个案每年补助金 hT$~ygQ
annual pensionable emolument 可供计算退休金的年薪 6:GTD$Uz.
annual report 年报 L
TNj| u
Annual Report on the Consumer Price Index 《消费物价指数年报》 >_rha~
annual return 周年报表；周年申报表；每年报税表格 p.ANVA@:
Annual Return Rules 《周年报表规则》 bwVPtu`
annual review of consumer prices 每年消费物价回顾 z ,qRcO&
annual roll-forward basis 逐年延展方式 *D o/+[Ae
annual salary 年薪 S6}@I ,Q
annual statement 年度报表；年度决算表 =U8a ?0
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 ~$' \L
annuitant 年金受益人 LmlXMia
annuity 年金 WLF0US
'
annuity contract 年金合约 /?
r?it
annuity on human life 人寿年金 T G}*5Z`
antecedent debt 先前的债项 b'VV'+|
ante-dated cheque 倒填日期支票 IG(?xf\C
anticipated expenditure 预期开支 t+5E#!y
anticipated net profit 预期纯利 JnHo 9K2.
anticipated revenue 预期收入 A7(hw~+@
anti-inflation measure 反通货膨胀措施 a
QI^^$9g
anti-inflationary stance 反通货膨胀立场 ,Jc m+ Wb
apparent deficit 表面赤字 NCxqh <
apparent financial solvency 表面偿债能力 <%x S{!'}
apparent partner 表面合伙人 [SJ6@ q
application for personal assessment 个人入息课税申请书 fLV"T_rk
application of fund 资金应用 *f ,DhT/P
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 M?= ; JJ:
appointed actuary 委任精算师 h;=6VgXZ
appointed auditor 委任核数师；委任审计师 d,8mY/S> w
appointed trustee 委任的受托人 $P1O>x>LIL
appointer 委任人 66^yc ZCH
apportioned pro rata 按比例分摊 763+uFx^
apportionment 分配；分摊 + ?p .?I
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jTL Sdul+
apportionment formula 分摊方程式 wApMzZ(X2y
apportionment of estate duty 遗产税的分摊 J_>w 3
uY
appraisal 估价；评估 }FzqW*4~
appreciable growth 可观增长 ;<UW A.
appreciable impact 显着影响 d
Le-nF
appreciable increase 可观增长 sp@E8G%xO
appreciation 增值；升值 8q1wH Z
appreciation against other currencies 相对其他货币升值 ]sk koM
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?<G]&EK~~]
appreciation tax 增值税 =6aS&B(SN
appropriation 拨款；拨用；拨付 c/_ +o;Bc
appropriation account 拨款帐目 )DYI
.
Appropriation Bill 拨款法案 \rVQQ| l
appropriation-in-aid system 补助拨款办法 0 IQ'3 _
approved assets 核准资产 ^F:k3,_[
approved basket stock 认可一篮子证券 ^(* n]
approved budget 核准预算 _fZZ_0\Q
approved charitable donation 认可慈善捐款 1 sP dz
L
approved charitable institution 认可慈善机构 tzy'G"P|
approved currency 核准货币；认可货币 vD 5vbl
approved estimates 核准预算 6U^\{<h_c
approved estimates of expenditure 核准开支预算 zG e'*Qei
approved overseas insurer 核准海外保险人 !QDQ_
approved overseas trust company 核准海外信托公司 %c E 2s`
approved pooled investment fund 核准汇集投资基金 $lhC{&tBV
approved provident fund scheme 认可公积金计划 ID.n1i3
approved provision 核准拨款 ?<6CFH]
approved redeemable share 核准可赎回股份 XQ 4G)
approved regional stock 认可地区性证券 CRbdAqofV
approved retirement scheme 认可退休金计划 lV
.F,3
approved subordinated loan 核准附属贷款 [
'%69dPh
arbitrage 套戥；套汇；套利 @iEA:?9uX
arbitrageur 套戥者；套汇者 z<.?x%4O
arbitrary amount 临时款项 iS5W>1]
arrangement 措施；安排；协定 WD'#5]#Y
arrears 欠款 rp5(pV 7*
arrears of pay 欠付薪酬 z&V+#Ws/
arrears of revenue 逾期未收税款；逾期未收的帐项 PvGDTYcKp
articles of association 组织章程；组织细则；组织章程细则 ?BhMjs y.
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v\`9;QV5
ascertainment of profit 确定利润 c{[q>@y
pK
"Asia Clear" “亚洲结算系统”
