allotment 分配；配股 oeDsJ6;
allotment notice 股份配售通知；配股通知 &VY;Al
allotment of shares 股份分配 ngsax1xO
allowable 可获宽免；免税的 T!"<Kv]J
allowable business loss 可扣除的营业亏损 pnxjuDN7}x
allowable expenses 可扣税的支出 p0qQ(
allowance 免税额；津贴；备抵；准备金 ' uo `-Y
allowance for debts 债项的免税额 ~BERs;4
allowance for depreciation by wear and tear 耗损折旧免税额 `RthX\Tof
allowance for funeral expenses 殡殓费的免税额 Jtd@8fVi
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1.p?P]
.
allowance for repairs and outgoings 修葺及支出方面的免税额 j /)cdP
allowance to debtor 给债务人的津贴 $- =aqUU
alteration of capital 资本更改 "*RCV6{
alternate trustee 候补受托人 hX`WVVoF
amalgamation 合并 wj u
~ 5
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c5;YKON
ambit of charges 征税范围；收费范围 +(/XMx}a
amended valuation 经修订的估值 \CU xGyu
American Commodities Exchange 美国商品交易所 7KRc^ *pZs
American Express Bank Limited 美国运通银行 |GdA0y\v*}
American Stock Exchange 美国证券交易所 w?jmi~ 6
amortization 摊销 o4w+)hh
amount due from banks 存放银行同业的款项 @T;O^rE~N
amount due from banks abroad 存放海外银行同业的款项 c`doR(oZ
amount due from holding companies 控股公司欠款 4=o3 ZRV
amount due from local banks 存放本港银行同业的款项 iUS379wM}
amount due to banks 银行同业的存款 X2 M<De F:
amount due to banks abroad 海外银行同业的存款 ])m",8d&T
amount due to holding companies 控股公司存款 .Z%7+[
amount due to local banks 本港银行同业的存款 u+I-!3J87
amount due to outport banks 外埠银行同业的存款 @h>#cwhU
amount for note issue 发行纸币的款额 ua|qL! L+
amount of bond 担保契据的款额 0qG[h xt%
amount of consideration 代价款额 &U4]hawbOU
amount of contribution 供款数额 &Ei dc .
amount of indebtedness 负债款额
4fzq C)
amount of principal of the loan 贷款本金额 5CU< ?
amount of rates chargeable 应征差饷数额 45kMIh~~X
amount of share capital 股本额 B
susXW$
amount of sums assured 承保款额 J O :m:
M
amount of variation 变动幅度 &=$8
v"&^
amount of vote 拨款数额 Ic#+*W\ZW
amount payable 应付款额 "MoV*U2s,
amount receivable 应收款额 ,J}lyvkd
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Cf `UMQ a
analysis 分析 ;Ic3th%u
ancillary risk 附属风险 9?,n+
annual account 周年帐目；周年帐目报表；年度决算；年结 1 _5[5K^
annual accounting date 年结日期 _JR4
PKtx
annual allowance 每年免税额；年积金；年度津贴；年津 L'a MXN
O
annual balance 年度余额 cb'8Li8,j
annual disposable income 每年可动用收入 X){F^1CT{
annual estimates 周年预算 PDD` eK}Fj
annual fee 年费 /3KEX{'@U
annual general meeting 周年大会 ec=4L @V*
annual growth rate 年增率；每年增长率 _x UhDu %
annual long-term supplement 长期个案每年补助金 /jj@ =H
annual pensionable emolument 可供计算退休金的年薪 N..9N $+(
annual report 年报 *2:)Rf
Annual Report on the Consumer Price Index 《消费物价指数年报》 ngm7V s
annual return 周年报表；周年申报表；每年报税表格 uUc[s"\
Annual Return Rules 《周年报表规则》 f{3FoN= z
annual review of consumer prices 每年消费物价回顾 A ]H+rx g
annual roll-forward basis 逐年延展方式 rBr28_i
annual salary 年薪 1"v;w!uh
annual statement 年度报表；年度决算表 dcHkb,HsO
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 /)oxuk&}c
annuitant 年金受益人 !Id F6 %
annuity 年金 ioa 1n=j
annuity contract 年金合约 5~rs55W
annuity on human life 人寿年金 f_Wn[
I{
antecedent debt 先前的债项 / /wmJ |
ante-dated cheque 倒填日期支票 \s~ W;m
anticipated expenditure 预期开支 <7 PtC,74
anticipated net profit 预期纯利 Ei}DA=:s
anticipated revenue 预期收入 Z< &:
W8n
anti-inflation measure 反通货膨胀措施 ^xqh!
anti-inflationary stance 反通货膨胀立场 >`oO(d}n[0
apparent deficit 表面赤字 Pyyx/u+?@
apparent financial solvency 表面偿债能力 2ZE4^j|
apparent partner 表面合伙人 <78> 6u/W%
application for personal assessment 个人入息课税申请书 \ g0
application of fund 资金应用 6?,r d
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 |#-Oz#Eg'
appointed actuary 委任精算师 u"|.]r
appointed auditor 委任核数师；委任审计师 uk\G
Am@O
appointed trustee 委任的受托人 O$&p<~
appointer 委任人 pAa{,,Qc
apportioned pro rata 按比例分摊 X;6X
K$"
apportionment 分配；分摊 [fW:%!Y'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jXW7
1$B
apportionment formula 分摊方程式
5@v!wms
apportionment of estate duty 遗产税的分摊 c69C=WQ
appraisal 估价；评估 j; +nnpg
appreciable growth 可观增长 *{ -XN
appreciable impact 显着影响 F'*{ Fk
h
appreciable increase 可观增长 KRXe\Sx
appreciation 增值；升值 P, >#
appreciation against other currencies 相对其他货币升值 Xt7uCs
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YEZ"BgUnbp
appreciation tax 增值税 0&mz'xra
appropriation 拨款；拨用；拨付 4Yn*q~f
appropriation account 拨款帐目 Y.}n ,y|J}
Appropriation Bill 拨款法案 sF<4uy
appropriation-in-aid system 补助拨款办法 #v~5f;[AAs
approved assets 核准资产 u;Z~Px4]v
approved basket stock 认可一篮子证券 ?V zST }
approved budget 核准预算 L^0jyp
approved charitable donation 认可慈善捐款 T
%cN(0 @
approved charitable institution 认可慈善机构 ;XTP^W!6f
approved currency 核准货币；认可货币 ]0O pd
9
approved estimates 核准预算 ZM)a4h,kcm
approved estimates of expenditure 核准开支预算 sXfx[)T<
approved overseas insurer 核准海外保险人 M@gm.)d
approved overseas trust company 核准海外信托公司 kj-S d^
approved pooled investment fund 核准汇集投资基金 Y)!5Z.K
approved provident fund scheme 认可公积金计划 `GSfA 0?
approved provision 核准拨款 5q8bM.k\7N
approved redeemable share 核准可赎回股份 +q =/}|
approved regional stock 认可地区性证券 ~5JXY5 *o
approved retirement scheme 认可退休金计划 7Y$p3]0e+
approved subordinated loan 核准附属贷款 Qb SX'mx<
arbitrage 套戥；套汇；套利 VvPTL8Z
arbitrageur 套戥者；套汇者 Tlf G"HzZ%
arbitrary amount 临时款项 Uq[NO JC
arrangement 措施；安排；协定 $I tehy
arrears 欠款 3N <FG .6
arrears of pay 欠付薪酬 .IG(Y!cB
arrears of revenue 逾期未收税款；逾期未收的帐项 z}pdcQl #
articles of association 组织章程；组织细则；组织章程细则 bx5X8D
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M/#<=XhA
ascertainment of profit 确定利润 U`:$1*(`
"Asia Clear" “亚洲结算系统”
