allotment 分配；配股 M={k4r_ t
allotment notice 股份配售通知；配股通知 FjkE^o>
allotment of shares 股份分配 Vwm\ a]s
allowable 可获宽免；免税的 rb`C:#j{J
allowable business loss 可扣除的营业亏损 pBK[j ([
allowable expenses 可扣税的支出 _F,@mQ$!
allowance 免税额；津贴；备抵；准备金 oE-i`;\8
allowance for debts 债项的免税额 l~ F,i n.
allowance for depreciation by wear and tear 耗损折旧免税额 -qid.
allowance for funeral expenses 殡殓费的免税额 r IS \#j
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @
B+
allowance for repairs and outgoings 修葺及支出方面的免税额 (8=Zr0H
e
allowance to debtor 给债务人的津贴 D?X97jNm
alteration of capital 资本更改 5:^dyF&sm{
alternate trustee 候补受托人 X@|
amalgamation 合并 q SCt= eQ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"b-6k
M
ambit of charges 征税范围；收费范围 R6{%o:{
amended valuation 经修订的估值 (doFYF~w
American Commodities Exchange 美国商品交易所 b*?="%e E(
American Express Bank Limited 美国运通银行 9FJU'$FN
American Stock Exchange 美国证券交易所 p
m3?
amortization 摊销 j&Z:|WniK
amount due from banks 存放银行同业的款项 e l+euOV
amount due from banks abroad 存放海外银行同业的款项 ==UH)o`?8
amount due from holding companies 控股公司欠款 mQo]k
amount due from local banks 存放本港银行同业的款项 3YA !2
amount due to banks 银行同业的存款 {,P&0 5iSi
amount due to banks abroad 海外银行同业的存款 W!GgtQw{F
amount due to holding companies 控股公司存款 E$smr\
amount due to local banks 本港银行同业的存款 o *5 |W9
amount due to outport banks 外埠银行同业的存款 i1
|-
amount for note issue 发行纸币的款额 {%UY1n
amount of bond 担保契据的款额 VPtA
%1
amount of consideration 代价款额 N:"E%:wSbi
amount of contribution 供款数额 W c-P= J*m
amount of indebtedness 负债款额 s{< rc>
amount of principal of the loan 贷款本金额 (W*yF2r
amount of rates chargeable 应征差饷数额 HZfcLDrO
amount of share capital 股本额 V `@@ufU}
amount of sums assured 承保款额 4y%N(^
amount of variation 变动幅度 y5+-_x,
amount of vote 拨款数额 7&m*:
J
amount payable 应付款额 N \A)P
amount receivable 应收款额 -pa.-@
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "+saI@G
analysis 分析 '<4OA!,^)
ancillary risk 附属风险 j0:F E
annual account 周年帐目；周年帐目报表；年度决算；年结 > {npg2
annual accounting date 年结日期 Hsx`P
annual allowance 每年免税额；年积金；年度津贴；年津 gt{ei)2
b
annual balance 年度余额 7m@pdq5Ub
annual disposable income 每年可动用收入 r{ 6 ,;
annual estimates 周年预算 |Q.?<T:wt=
annual fee 年费 cs~
}k7><
annual general meeting 周年大会 <f{m=Dc
annual growth rate 年增率；每年增长率 %oC]Rpdu
annual long-term supplement 长期个案每年补助金 >.J68 x
annual pensionable emolument 可供计算退休金的年薪 /M B0%6m
annual report 年报 *!l q1h
Annual Report on the Consumer Price Index 《消费物价指数年报》 VY~WkSi[<
annual return 周年报表；周年申报表；每年报税表格 1cO p"!
Annual Return Rules 《周年报表规则》 Es[?yft2Q<
annual review of consumer prices 每年消费物价回顾 oaRPYgh4
annual roll-forward basis 逐年延展方式 '2:Ily,S@
annual salary 年薪 w#XE!8`
annual statement 年度报表；年度决算表 EUUj-.dEN
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 SZv w>=)a
annuitant 年金受益人 Nj sP"
annuity 年金 1pO ;aG1O
annuity contract 年金合约 b\ ]"r x
(
annuity on human life 人寿年金 U{eC^yjt"o
antecedent debt 先前的债项 fgTv
wO Sk
ante-dated cheque 倒填日期支票 %#ms`"H
anticipated expenditure 预期开支 EzzzH(!j
anticipated net profit 预期纯利 p *NC nD*
anticipated revenue 预期收入 r/3 !~??x
anti-inflation measure 反通货膨胀措施 -aKL
78
anti-inflationary stance 反通货膨胀立场 *b7 H tUA
apparent deficit 表面赤字 >JCS OI
apparent financial solvency 表面偿债能力 {& w%3
apparent partner 表面合伙人 |FPx8b;#
application for personal assessment 个人入息课税申请书 V/>SjUNq
application of fund 资金应用 sy/J+==
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 Z0`?
appointed actuary 委任精算师 5g/^wKhKG
appointed auditor 委任核数师；委任审计师 .B#Lt,m
appointed trustee 委任的受托人 l]3g6c
appointer 委任人 > Z<ym|(T*
apportioned pro rata 按比例分摊 LUS7-~:F
apportionment 分配；分摊 J,m.L pY
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A (;J
apportionment formula 分摊方程式 cr,o<
apportionment of estate duty 遗产税的分摊 !i}G>*XH,
appraisal 估价；评估 ) : Q5u6
appreciable growth 可观增长 Q 7c_;z_
appreciable impact 显着影响 z-$?.?d
appreciable increase 可观增长 pMa 3R3a
appreciation 增值；升值 ecf<(Vl}
appreciation against other currencies 相对其他货币升值 J R7~| ov
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R>pa? tQgK
appreciation tax 增值税 t#Yyo$9
appropriation 拨款；拨用；拨付 zL)S,
appropriation account 拨款帐目 T ']*h8
Appropriation Bill 拨款法案 Y5ebpw+B-
appropriation-in-aid system 补助拨款办法 _%i|*
approved assets 核准资产 p c-'+7Dh>
approved basket stock 认可一篮子证券 !4.;Ftgjn
approved budget 核准预算 :CK,(?t
approved charitable donation 认可慈善捐款 `Rj
i=k>
approved charitable institution 认可慈善机构 3%|<U51
approved currency 核准货币；认可货币 uz'beE
approved estimates 核准预算 1`2lTkg
approved estimates of expenditure 核准开支预算 ~}4H=[Zu
approved overseas insurer 核准海外保险人 *p.ELI1IC
approved overseas trust company 核准海外信托公司 Z][?'^`^!
approved pooled investment fund 核准汇集投资基金 _;LHC;,:
approved provident fund scheme 认可公积金计划 U x zwgVT
approved provision 核准拨款 Kau
*e8
approved redeemable share 核准可赎回股份 L=HL1Qe$G]
approved regional stock 认可地区性证券 H ~Q
UN
approved retirement scheme 认可退休金计划 Wuc,Cjm9(!
approved subordinated loan 核准附属贷款 /0SPRf}p
arbitrage 套戥；套汇；套利 V !FzVl=G
arbitrageur 套戥者；套汇者 r=@h}TKv{I
arbitrary amount 临时款项 \ 0<e#0 -V
arrangement 措施；安排；协定 jN5Sc0|b
arrears 欠款 j#!J
hi
arrears of pay 欠付薪酬 mYt(`S*q
arrears of revenue 逾期未收税款；逾期未收的帐项 Hyee#fB
articles of association 组织章程；组织细则；组织章程细则 UK& E#i
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z$;%SYI
ascertainment of profit 确定利润 m^]/
/j
"Asia Clear" “亚洲结算系统”
