allotment 分配；配股 1y'Y+1.<
allotment notice 股份配售通知；配股通知 E{|B&6$[}
allotment of shares 股份分配 Ik0g(-d
allowable 可获宽免；免税的 $ ZBYOA
allowable business loss 可扣除的营业亏损 oZvG Kf
allowable expenses 可扣税的支出 ,/ {e%J
allowance 免税额；津贴；备抵；准备金 o6[.$C
allowance for debts 债项的免税额 z$%tw Bg}#
allowance for depreciation by wear and tear 耗损折旧免税额 a_>|Ny6{
allowance for funeral expenses 殡殓费的免税额 G tI )O}
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Lb/GL\J)
allowance for repairs and outgoings 修葺及支出方面的免税额 Jbu2y'zE
allowance to debtor 给债务人的津贴 k XSX<b <%
alteration of capital 资本更改 1#A$&'&\J;
alternate trustee 候补受托人 h 3CA,$HJ
amalgamation 合并 1hG #
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y/Xs+ {x
ambit of charges 征税范围；收费范围 t%lat./yT
amended valuation 经修订的估值 ?R)]D:`
American Commodities Exchange 美国商品交易所 WA`A/`taT
American Express Bank Limited 美国运通银行 'o-4'
American Stock Exchange 美国证券交易所 7)lEZJK&T
amortization 摊销 ,;`f* #
amount due from banks 存放银行同业的款项 &zEQbHK6
amount due from banks abroad 存放海外银行同业的款项 w>%@Ug["
amount due from holding companies 控股公司欠款 _ox+5?>
amount due from local banks 存放本港银行同业的款项 p~$cwbQ!
amount due to banks 银行同业的存款 MET9 r T
amount due to banks abroad 海外银行同业的存款 U] LDi8
amount due to holding companies 控股公司存款 CxF d/X,
amount due to local banks 本港银行同业的存款 bF"l0
jS
amount due to outport banks 外埠银行同业的存款 yaj dRU
amount for note issue 发行纸币的款额 `L'g<VK;
amount of bond 担保契据的款额 [8iY0m_Qe
amount of consideration 代价款额 XnyN*}8
amount of contribution 供款数额 [;u#79aE
amount of indebtedness 负债款额 %k!CjW3
amount of principal of the loan 贷款本金额 "n%s>@$
amount of rates chargeable 应征差饷数额 I^y<W%Et
amount of share capital 股本额 :$WO"HfMSn
amount of sums assured 承保款额 |[*Bn3E:
amount of variation 变动幅度 y}?|+/ dN
amount of vote 拨款数额 @Vm*b@
amount payable 应付款额 r W{!8FhI
amount receivable 应收款额 ']M/'CcM
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^D+J
k8
analysis 分析
BQ-x#[ %s
ancillary risk 附属风险 p#@ #$u-
annual account 周年帐目；周年帐目报表；年度决算；年结 9kL,69d2
annual accounting date 年结日期 FZHA19Kb
annual allowance 每年免税额；年积金；年度津贴；年津 ~a
ob@(
annual balance 年度余额 .xRdKt !p
annual disposable income 每年可动用收入 -YA,Stc-
annual estimates 周年预算 =XP[3~
annual fee 年费 5'zXCHt
annual general meeting 周年大会 EW
`hL~{
annual growth rate 年增率；每年增长率 ~t6q-P
annual long-term supplement 长期个案每年补助金 [9; @1I<x
annual pensionable emolument 可供计算退休金的年薪 4
b;Mb
annual report 年报 M8/a laoT
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]5ZXgz
annual return 周年报表；周年申报表；每年报税表格 |mEWN/ @C
Annual Return Rules 《周年报表规则》 vF72#BNs
annual review of consumer prices 每年消费物价回顾 SMN .AJ
J
annual roll-forward basis 逐年延展方式
idI w7hi4
annual salary 年薪 cQU/z"?+
annual statement 年度报表；年度决算表 6D;N.wDZ
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 H1bR+2s
annuitant 年金受益人 y9:4n1fg
annuity 年金 j ZXa
R
annuity contract 年金合约
w~66G
annuity on human life 人寿年金 @62T :Vl
antecedent debt 先前的债项 "=h1gql'
ante-dated cheque 倒填日期支票 s0SzO,Vi
anticipated expenditure 预期开支 9K+> ;`
anticipated net profit 预期纯利 jP+yN|
anticipated revenue 预期收入 }9fa]D-a?
anti-inflation measure 反通货膨胀措施 @*6fEG{,q
anti-inflationary stance 反通货膨胀立场 G Y~$<^AK
apparent deficit 表面赤字 4V+bE$Wu
apparent financial solvency 表面偿债能力 Ew8@{X
y
apparent partner 表面合伙人 M(-)\~9T
application for personal assessment 个人入息课税申请书 uFkl^2
application of fund 资金应用 o@:"3s
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 CFtQPTw
appointed actuary 委任精算师 SQodk:1)
appointed auditor 委任核数师；委任审计师 zm_8a!.
appointed trustee 委任的受托人 yM_/_V|G
appointer 委任人 qmrT d G
apportioned pro rata 按比例分摊 +}:Z9AAMy
apportionment 分配；分摊 j}+3+ 8D
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 78& |^sq
apportionment formula 分摊方程式 z0 "DbZ;d
apportionment of estate duty 遗产税的分摊 &G {GLP?H
appraisal 估价；评估 ? x)^f+:9|
appreciable growth 可观增长 7)Toj
appreciable impact 显着影响 iU)I"#\l'k
appreciable increase 可观增长 HbTVuf o
appreciation 增值；升值 H/,KY/>i
appreciation against other currencies 相对其他货币升值 ;: ;E|{e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]Ry9{:
appreciation tax 增值税 RT [p!xL
appropriation 拨款；拨用；拨付 w~ 3X
m{
appropriation account 拨款帐目 wi2`5G6|z
Appropriation Bill 拨款法案 DX_ mrG
appropriation-in-aid system 补助拨款办法 x YS81
approved assets 核准资产 :qzg?\(
approved basket stock 认可一篮子证券 R"nB4R0Uh
approved budget 核准预算 h]4xS?6O
approved charitable donation 认可慈善捐款 mF7 Ak&So^
approved charitable institution 认可慈善机构 bvox7V>
approved currency 核准货币；认可货币 I Xc `Ec
approved estimates 核准预算 ;_ }pI O
approved estimates of expenditure 核准开支预算 ]S2rqKB
approved overseas insurer 核准海外保险人 Ot=>~(u0
approved overseas trust company 核准海外信托公司 8v$q+Wic
approved pooled investment fund 核准汇集投资基金 wh:;G`6S
approved provident fund scheme 认可公积金计划 T.bFB+'E|
approved provision 核准拨款 :5YIoC
approved redeemable share 核准可赎回股份 QoD_`d
approved regional stock 认可地区性证券 u0C: q`;z
approved retirement scheme 认可退休金计划 d4Uw+3ikW
approved subordinated loan 核准附属贷款 ]*0zir /
arbitrage 套戥；套汇；套利 N?\X 2J1
arbitrageur 套戥者；套汇者 bt}8ymcG
arbitrary amount 临时款项 }\a#e^-xQ+
arrangement 措施；安排；协定 |x}TpM;ni
arrears 欠款 aV;|2}q "
arrears of pay 欠付薪酬 g )hEzL0k
arrears of revenue 逾期未收税款；逾期未收的帐项 .:S/x{ ~
articles of association 组织章程；组织细则；组织章程细则 -&/?&{Q0
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )nN!% |J
ascertainment of profit 确定利润 {*xE+ |
"Asia Clear" “亚洲结算系统”
