allotment 分配；配股 `D)S-7BR
allotment notice 股份配售通知；配股通知 3LrsWAz'
allotment of shares 股份分配 h>tsis'N9
allowable 可获宽免；免税的 q)Je.6$#X
allowable business loss 可扣除的营业亏损 ^I./L)0= }
allowable expenses 可扣税的支出 |!5@xs*T
allowance 免税额；津贴；备抵；准备金 eG^z*`**
allowance for debts 债项的免税额 J3\)Jy
allowance for depreciation by wear and tear 耗损折旧免税额 fMB4xbpD
allowance for funeral expenses 殡殓费的免税额 Y~GUR&ww0n
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V~c(]K )-
allowance for repairs and outgoings 修葺及支出方面的免税额 em/Xu
allowance to debtor 给债务人的津贴 AJW LEc4XK
alteration of capital 资本更改 R`7n^,
alternate trustee 候补受托人 r!M#7FDs(
amalgamation 合并 di<B ~:l58
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Fc{((x s
ambit of charges 征税范围；收费范围 D'?]yyrf
amended valuation 经修订的估值 '5cZzC
2
American Commodities Exchange 美国商品交易所 dp< au A
American Express Bank Limited 美国运通银行 &U0WkW
American Stock Exchange 美国证券交易所 7 FIF St
amortization 摊销 s KCGuw(mh
amount due from banks 存放银行同业的款项 r
&c_4%y
amount due from banks abroad 存放海外银行同业的款项 <
[ w++F~
amount due from holding companies 控股公司欠款 )x9]xqoR
amount due from local banks 存放本港银行同业的款项 * p"O* zj
amount due to banks 银行同业的存款 r UvwpP"k
amount due to banks abroad 海外银行同业的存款 |3|wdzV
amount due to holding companies 控股公司存款 \y,; Cfl<
amount due to local banks 本港银行同业的存款 ujNt(7Cz
amount due to outport banks 外埠银行同业的存款 _3zU,q m+
amount for note issue 发行纸币的款额 >2t
cEz%
amount of bond 担保契据的款额 g`
kZ T} h
amount of consideration 代价款额 e c`>KuY
amount of contribution 供款数额 z}mvX .j7
amount of indebtedness 负债款额 0. (zTJ
amount of principal of the loan 贷款本金额 "
j
+v,js
amount of rates chargeable 应征差饷数额 T*p| 'Q`
amount of share capital 股本额 !~tnt i6
amount of sums assured 承保款额 Pg qECd) f
amount of variation 变动幅度 NB3/A"}"02
amount of vote 拨款数额 Xv]*;Bq:SK
amount payable 应付款额 &(WE]ziuO
amount receivable 应收款额 MXh ^dOWR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e8 v; D
analysis 分析 zA u}hVcW
ancillary risk 附属风险 v7 g
[Lk
annual account 周年帐目；周年帐目报表；年度决算；年结 IS .g);Gj
annual accounting date 年结日期 i~(#S8U4d
annual allowance 每年免税额；年积金；年度津贴；年津 wiK Cr/
annual balance 年度余额 S q.9-h%5
annual disposable income 每年可动用收入 }[
7Nb90v
annual estimates 周年预算 }t}38%1 i
annual fee 年费
:Q8g?TZ
annual general meeting 周年大会 y}Ck zD
annual growth rate 年增率；每年增长率 il=?o f\,i
annual long-term supplement 长期个案每年补助金 h# v L5At
annual pensionable emolument 可供计算退休金的年薪 Bfu/9ad
annual report 年报 T27:"LVw
Annual Report on the Consumer Price Index 《消费物价指数年报》 'o7R/`4KR
annual return 周年报表；周年申报表；每年报税表格 , &-S?|
Annual Return Rules 《周年报表规则》 5ZZd.9ZgM
annual review of consumer prices 每年消费物价回顾 WvIK=fdZ$
annual roll-forward basis 逐年延展方式 NEZH<#
annual salary 年薪 .Y+mwvLpRG
annual statement 年度报表；年度决算表 d5
N)^\z
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$2!
annuitant 年金受益人 YAX #O\,
annuity 年金 tbL1g{Dz,
annuity contract 年金合约 ;>cLbjD
annuity on human life 人寿年金 }3bQ>whF
antecedent debt 先前的债项 ;|2U f
ante-dated cheque 倒填日期支票 YmdsI+DbIu
anticipated expenditure 预期开支 Vj#%B.#Zbf
anticipated net profit 预期纯利 p!. /
anticipated revenue 预期收入 -t;?P2
anti-inflation measure 反通货膨胀措施 hQ\#Fhu7
anti-inflationary stance 反通货膨胀立场 %?U"[F1
apparent deficit 表面赤字 +>n. T
apparent financial solvency 表面偿债能力 ^[k6]1h
apparent partner 表面合伙人
gvvFU,2
application for personal assessment 个人入息课税申请书 H0 {Mlu9
application of fund 资金应用 pb,{$A
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 4;B= Qoxe
appointed actuary 委任精算师 ke{DFq h
appointed auditor 委任核数师；委任审计师 :-W$PIBe
appointed trustee 委任的受托人
J(H??9(s
appointer 委任人 lr)G:I# |
apportioned pro rata 按比例分摊 => E44v
apportionment 分配；分摊 X20<r?^,,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L
5hQdT/b$
apportionment formula 分摊方程式 yYVW"m
apportionment of estate duty 遗产税的分摊 n=lggBRx
appraisal 估价；评估 >b [4
appreciable growth 可观增长 D'U\]'.
appreciable impact 显着影响 wWp?HDl"M
appreciable increase 可观增长 D/+@d:- G
appreciation 增值；升值 Lh8# I&x
appreciation against other currencies 相对其他货币升值
^XjvJa
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &lO Xi?&"
appreciation tax 增值税 .H* ? '*
appropriation 拨款；拨用；拨付 XRX7qo(0g
appropriation account 拨款帐目 pO-)x:Wg
Appropriation Bill 拨款法案 $Qx(aWE0
appropriation-in-aid system 补助拨款办法 %3#b6m~
approved assets 核准资产 ;jpw"-J`
approved basket stock 认可一篮子证券 Dg ?Ho2i h
approved budget 核准预算 6
d{D3e[p^
approved charitable donation 认可慈善捐款 mP`,I"u
approved charitable institution 认可慈善机构 N^@%qUvT]
approved currency 核准货币；认可货币 bCe[nmE2
approved estimates 核准预算 gwkZk-f\p
approved estimates of expenditure 核准开支预算 \!?
PhNv
approved overseas insurer 核准海外保险人 x_>"Rnv:K
approved overseas trust company 核准海外信托公司 hfP(N_""S
approved pooled investment fund 核准汇集投资基金 5VY%o8xXa
approved provident fund scheme 认可公积金计划 \, X?K
approved provision 核准拨款 E!O(:/*
approved redeemable share 核准可赎回股份 {d {WMq $
approved regional stock 认可地区性证券 j[Hg]
approved retirement scheme 认可退休金计划 c qU$gKT
approved subordinated loan 核准附属贷款 x&6i@ Jl
arbitrage 套戥；套汇；套利 )aO!cQ{s
arbitrageur 套戥者；套汇者 <#J<QY F&2
arbitrary amount 临时款项 ^O,6(@>
arrangement 措施；安排；协定 u8$~N$L
arrears 欠款 k -t, y|N
arrears of pay 欠付薪酬
t}* qs
arrears of revenue 逾期未收税款；逾期未收的帐项 dzk?Zg
articles of association 组织章程；组织细则；组织章程细则 U iPV Z@?
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b_"V%<I
ascertainment of profit 确定利润 ! Dhfr{
"Asia Clear" “亚洲结算系统”
