allotment 分配；配股 bWUo(B#*I
allotment notice 股份配售通知；配股通知 rv:
,Os_
allotment of shares 股份分配 !Edc]rg7
allowable 可获宽免；免税的 ZZzf+F)T
allowable business loss 可扣除的营业亏损 e !
G
I<
allowable expenses 可扣税的支出 jyLpe2 S
allowance 免税额；津贴；备抵；准备金 wgzjuTqwBF
allowance for debts 债项的免税额 L;E9"7Jo
allowance for depreciation by wear and tear 耗损折旧免税额 aq,&W
q @
allowance for funeral expenses 殡殓费的免税额 OHM.xw*?.
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2+
>.Z.pX
allowance for repairs and outgoings 修葺及支出方面的免税额 O' A''}M
allowance to debtor 给债务人的津贴 FU5vo
alteration of capital 资本更改 r? [PIf
alternate trustee 候补受托人 Xk(c2s&
amalgamation 合并 yhgHwES"
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sq j8c)6
ambit of charges 征税范围；收费范围 :}e*3={4
amended valuation 经修订的估值 &tHT6,Xv(
American Commodities Exchange 美国商品交易所 D3(|bSca
American Express Bank Limited 美国运通银行 ,? <jue/bd
American Stock Exchange 美国证券交易所 YDC[s ^d5
amortization 摊销 ^\ {%(i9
amount due from banks 存放银行同业的款项 SYeCz(H>d
amount due from banks abroad 存放海外银行同业的款项 h* h+VM
amount due from holding companies 控股公司欠款 L ?4c8!Q
amount due from local banks 存放本港银行同业的款项
qR Txg%
amount due to banks 银行同业的存款 m"X0Owx
amount due to banks abroad 海外银行同业的存款 p\b:uy6#
amount due to holding companies 控股公司存款 l J ;wl|9
amount due to local banks 本港银行同业的存款 WI](a8bm
amount due to outport banks 外埠银行同业的存款 c*HS#C7' 2
amount for note issue 发行纸币的款额 G@
BrU q
amount of bond 担保契据的款额
VG q'
amount of consideration 代价款额 <y(>z*T;
amount of contribution 供款数额 vC&y:XMt,`
amount of indebtedness 负债款额 W446;)?5
amount of principal of the loan 贷款本金额 I6 {}S6
amount of rates chargeable 应征差饷数额 P_,f
amount of share capital 股本额 9@:H9" w
amount of sums assured 承保款额 #@ 3RYx
amount of variation 变动幅度 \,ir]e,1
amount of vote 拨款数额 +, p
amount payable 应付款额 MU-ie
*+
amount receivable 应收款额 z! D >l
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^md7ezXL
analysis 分析 Xe:B*
ancillary risk 附属风险 p_!Y:\a5
annual account 周年帐目；周年帐目报表；年度决算；年结 vn 6/H8
annual accounting date 年结日期 S2;{)"mS
annual allowance 每年免税额；年积金；年度津贴；年津 Q?I)1][ !"
annual balance 年度余额 }\ OLBg/
annual disposable income 每年可动用收入 \
02j~r`o
annual estimates 周年预算 %4imlP
annual fee 年费 UN_lK<utF
annual general meeting 周年大会 D0~ WK
stl
annual growth rate 年增率；每年增长率 Ajs<a(,6
annual long-term supplement 长期个案每年补助金 >"5^]o2?~l
annual pensionable emolument 可供计算退休金的年薪 U
I_|VU>J
annual report 年报 q'hMf?_
Annual Report on the Consumer Price Index 《消费物价指数年报》 4/~8zvz&3
annual return 周年报表；周年申报表；每年报税表格 2fF NJ
Annual Return Rules 《周年报表规则》 C W7E2
^P$
annual review of consumer prices 每年消费物价回顾 eP
(%+[g
annual roll-forward basis 逐年延展方式 f /eT4y
annual salary 年薪 f&7S ivS#
annual statement 年度报表；年度决算表 Rr |VGtg
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 rs=wEMq/
annuitant 年金受益人 ~pX&>v\T
annuity 年金 :_p3nb[r
annuity contract 年金合约 } sd-X`lZ
annuity on human life 人寿年金 N 2L/A
antecedent debt 先前的债项 ~ AS2$
ante-dated cheque 倒填日期支票 |hiYV
anticipated expenditure 预期开支 J,4]d u$
anticipated net profit 预期纯利 b+[9) B)a?
anticipated revenue 预期收入 h 34|v=8d
anti-inflation measure 反通货膨胀措施 4M E8NEE
anti-inflationary stance 反通货膨胀立场 ;]i&AAbj
apparent deficit 表面赤字 zi:GvTG
apparent financial solvency 表面偿债能力 & !N5}N&
apparent partner 表面合伙人 9c=Y+=<
application for personal assessment 个人入息课税申请书 )j',e $m
application of fund 资金应用 d[k
b]lC
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ?*9U
d
appointed actuary 委任精算师 #CW]70H`
appointed auditor 委任核数师；委任审计师 UH%oGp$ykX
appointed trustee 委任的受托人 9hmCvQgtf
appointer 委任人 8rGW G
apportioned pro rata 按比例分摊 0u'4kF!P!
apportionment 分配；分摊 TEh]-x`
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wI1[I
apportionment formula 分摊方程式 rf@/<W u
apportionment of estate duty 遗产税的分摊 DcQ^V 4_
appraisal 估价；评估 ]^3_eHa^d
appreciable growth 可观增长 x
+q"%9.c
appreciable impact 显着影响 pyT+ba#
appreciable increase 可观增长 --Dw
appreciation 增值；升值 o~NeS|a
appreciation against other currencies 相对其他货币升值 ed'}ReLK
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i74^J +xk
appreciation tax 增值税 zt[TShD^
appropriation 拨款；拨用；拨付 P qagep d
appropriation account 拨款帐目 wf= #w}f
Appropriation Bill 拨款法案 2^ ^;Q:
appropriation-in-aid system 补助拨款办法 QTz{ZNi!
approved assets 核准资产 x/[i &Gkv
approved basket stock 认可一篮子证券 SR*%-JbA
approved budget 核准预算 bsuUl*l)
approved charitable donation 认可慈善捐款 +y6|Nq
approved charitable institution 认可慈善机构 ^W_}Gd<-#Y
approved currency 核准货币；认可货币 xp)#a_}
approved estimates 核准预算 V~T jz%<
approved estimates of expenditure 核准开支预算 Jj fNH
~
approved overseas insurer 核准海外保险人 H'q&1^w)
approved overseas trust company 核准海外信托公司 } <2F]UuR
approved pooled investment fund 核准汇集投资基金 [9BlP
approved provident fund scheme 认可公积金计划 F} H!vh[
approved provision 核准拨款 Pl}}!<!<z
approved redeemable share 核准可赎回股份 SjtGU47$!
approved regional stock 认可地区性证券 T5 5l-.>
approved retirement scheme 认可退休金计划 _8 vxb
approved subordinated loan 核准附属贷款 MeQ(,irr^
arbitrage 套戥；套汇；套利 >: W)9o
arbitrageur 套戥者；套汇者 D8m?`^Zz
arbitrary amount 临时款项 R>/M>*C
arrangement 措施；安排；协定 }ebw1G
arrears 欠款 L] K*
Do
arrears of pay 欠付薪酬 Co[[6pt~
arrears of revenue 逾期未收税款；逾期未收的帐项 7 z<!2
articles of association 组织章程；组织细则；组织章程细则 -fL|e/
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C;dA?Es>R
ascertainment of profit 确定利润 **! lV]/
"Asia Clear" “亚洲结算系统”
