allotment 分配；配股 TVAa/ _y2`
allotment notice 股份配售通知；配股通知 =LK f.@]#
allotment of shares 股份分配 W>&!~9H
allowable 可获宽免；免税的 ^m -w@0^z
allowable business loss 可扣除的营业亏损 - # -Bo
allowable expenses 可扣税的支出 bmO(tQS$5
allowance 免税额；津贴；备抵；准备金 5 TLE%#G@+
allowance for debts 债项的免税额 xMFEeSzl>S
allowance for depreciation by wear and tear 耗损折旧免税额 )a<MW66
allowance for funeral expenses 殡殓费的免税额 ~ "r(PCa@
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;Swy5z0=ro
allowance for repairs and outgoings 修葺及支出方面的免税额 uj+{
tc
allowance to debtor 给债务人的津贴 %<<JWo
B
alteration of capital 资本更改 +g_m|LF
alternate trustee 候补受托人 Op:$7hv
amalgamation 合并 o,{]<Sm
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5),&{k!
ambit of charges 征税范围；收费范围 Cm9#FA
amended valuation 经修订的估值 RM>A9nv$\
American Commodities Exchange 美国商品交易所
B(Er/\-@U
American Express Bank Limited 美国运通银行 XT1P.
w[aA
American Stock Exchange 美国证券交易所 A+(
+
Pf U
amortization 摊销 jO m7:+H
amount due from banks 存放银行同业的款项 |q pFR)l
amount due from banks abroad 存放海外银行同业的款项 */4hFD {
amount due from holding companies 控股公司欠款 Z :YgG.z"
amount due from local banks 存放本港银行同业的款项 ^#U[v 7y
amount due to banks 银行同业的存款 9(lcQuE9
amount due to banks abroad 海外银行同业的存款 2x~Pq_?y
amount due to holding companies 控股公司存款 FIx|4[&>S
amount due to local banks 本港银行同业的存款 gObafIA
amount due to outport banks 外埠银行同业的存款 yYdh+ x
amount for note issue 发行纸币的款额 sK 8sxy
amount of bond 担保契据的款额 IUz`\BO4
amount of consideration 代价款额 !\cVe;<r
amount of contribution 供款数额 ijKQ`}JA
amount of indebtedness 负债款额 *0'< DnGW
amount of principal of the loan 贷款本金额 0S$TLbx
amount of rates chargeable 应征差饷数额 v7,- Q*
amount of share capital 股本额 Xh }G=1}
amount of sums assured 承保款额 p$cb&NNh*H
amount of variation 变动幅度 PW\me7iCz
amount of vote 拨款数额 3Pvz5 7z{
amount payable 应付款额 ll*Ez"
amount receivable 应收款额 1p=bpJC
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `>
+:38
analysis 分析 X$_pDF&\z
ancillary risk 附属风险 {u4AOM =)
annual account 周年帐目；周年帐目报表；年度决算；年结 lv+:
`
annual accounting date 年结日期 .@$ A~/ YU
annual allowance 每年免税额；年积金；年度津贴；年津 J[c`Qq:&e
annual balance 年度余额 ?} lqu7S
annual disposable income 每年可动用收入 p-H}NQ\
annual estimates 周年预算 9+ |W;
annual fee 年费 =MwR)CI#
annual general meeting 周年大会 aLlH
R_
annual growth rate 年增率；每年增长率 y{ 2\T
annual long-term supplement 长期个案每年补助金 G!o6Y:1!
annual pensionable emolument 可供计算退休金的年薪 syCT)}T6z
annual report 年报 WJMmt XO
Annual Report on the Consumer Price Index 《消费物价指数年报》 )a9C3-8Y'
annual return 周年报表；周年申报表；每年报税表格 0[ (kFe
Annual Return Rules 《周年报表规则》 _%#Uh#7P$
annual review of consumer prices 每年消费物价回顾 bt Bu[;
annual roll-forward basis 逐年延展方式 Q{CRy-ha
annual salary 年薪 15OzO.Ud
annual statement 年度报表；年度决算表 1 hD(l6tG@
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 x=kJl GT
annuitant 年金受益人 .9?GKD
annuity 年金 q/ (h{ cq
annuity contract 年金合约 N 6> rU
annuity on human life 人寿年金 &P"1 3]^@
antecedent debt 先前的债项 =`UFg >
-
ante-dated cheque 倒填日期支票 ?Ezy0>j
anticipated expenditure 预期开支 4 p%^?L?
anticipated net profit 预期纯利 u ?F.%j-
anticipated revenue 预期收入 i) $ySlEh
anti-inflation measure 反通货膨胀措施 8dC RS
U
anti-inflationary stance 反通货膨胀立场
uh%
J
apparent deficit 表面赤字 5rmQ:8_5
apparent financial solvency 表面偿债能力 c'mg=jH
apparent partner 表面合伙人 AGKT* l.-
application for personal assessment 个人入息课税申请书 + R~ !G
application of fund 资金应用 ;aD?BD__Z
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 Q<KF<K'0hg
appointed actuary 委任精算师 $ wDSED -
appointed auditor 委任核数师；委任审计师 YL78cWOs
appointed trustee 委任的受托人 HTMg{ _r(%
appointer 委任人 ddd2w
apportioned pro rata 按比例分摊 <$d2m6 J
apportionment 分配；分摊 yXqC
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v*c"SI=@M=
apportionment formula 分摊方程式 Yq4 nmr4
apportionment of estate duty 遗产税的分摊 U@D\+T0
appraisal 估价；评估 q=-h#IF^
appreciable growth 可观增长 I!SIy&=W
appreciable impact 显着影响 #2"'tHf4
appreciable increase 可观增长 g_Rp}6g
appreciation 增值；升值 c
*<m.
appreciation against other currencies 相对其他货币升值 #l
MC#Ld
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ei"c|/pO
appreciation tax 增值税 Q)lD2
appropriation 拨款；拨用；拨付 53d`+an2
appropriation account 拨款帐目 IiJ$Ng
Appropriation Bill 拨款法案 * {5/" H5
appropriation-in-aid system 补助拨款办法 pr ed{HEye
approved assets 核准资产 $yq76
approved basket stock 认可一篮子证券 d1D=R8 P_u
approved budget 核准预算 S9ic4rcd
approved charitable donation 认可慈善捐款 8&3& ^!I
approved charitable institution 认可慈善机构 5.DmMG[T^=
approved currency 核准货币；认可货币 ] SLeWs
approved estimates 核准预算 y u &mu CA
approved estimates of expenditure 核准开支预算
?P4y$P
approved overseas insurer 核准海外保险人 `^
a:
1^
approved overseas trust company 核准海外信托公司 # p] V?
approved pooled investment fund 核准汇集投资基金 g3^ :)$m
approved provident fund scheme 认可公积金计划 #2$wI^O
approved provision 核准拨款 aof'shS8
approved redeemable share 核准可赎回股份 g9NE>n(3
approved regional stock 认可地区性证券 Z'l!/l!
approved retirement scheme 认可退休金计划 :ln?PT
approved subordinated loan 核准附属贷款 94|ZY }8|f
arbitrage 套戥；套汇；套利 f9
:=6
arbitrageur 套戥者；套汇者 ~b0l?P*Ff
arbitrary amount 临时款项 2I& dTxIa
arrangement 措施；安排；协定 QDVSFGwr
arrears 欠款 dLeos9M:
arrears of pay 欠付薪酬 m,J
IId%O
arrears of revenue 逾期未收税款；逾期未收的帐项 8~~ k?
articles of association 组织章程；组织细则；组织章程细则 33 wVP}e5
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UEt78eN
ascertainment of profit 确定利润 H8B2{]HAt
"Asia Clear" “亚洲结算系统”
