allotment 分配；配股 Bn"r;pqWiT
allotment notice 股份配售通知；配股通知 YW}1 iT/H
allotment of shares 股份分配 x\Y%/C[Kc
allowable 可获宽免；免税的 ~Lc>~!!t
allowable business loss 可扣除的营业亏损 .=>T yq
allowable expenses 可扣税的支出 l}D CK
allowance 免税额；津贴；备抵；准备金 %acy%Sy
allowance for debts 债项的免税额 aqb;H 'F
allowance for depreciation by wear and tear 耗损折旧免税额 p.2>- L
allowance for funeral expenses 殡殓费的免税额 @HfWA FT
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I~R<}volu
allowance for repairs and outgoings 修葺及支出方面的免税额 MGO.dRy_
allowance to debtor 给债务人的津贴 {}3kla{
alteration of capital 资本更改 i;0`d0^
alternate trustee 候补受托人 hG,gY;&[6
amalgamation 合并 (/_Q
r2KfC
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v}IP%84
ambit of charges 征税范围；收费范围 '^l/e: (H3
amended valuation 经修订的估值 JXlFo3<
American Commodities Exchange 美国商品交易所 RZf C ?
American Express Bank Limited 美国运通银行 0;)6ZU
American Stock Exchange 美国证券交易所 /S;o2\
amortization 摊销 UZdE ^Q[
amount due from banks 存放银行同业的款项 g
)'tr
'
amount due from banks abroad 存放海外银行同业的款项 lxK_+fj
q
amount due from holding companies 控股公司欠款 ~zz |U!TG
amount due from local banks 存放本港银行同业的款项 3D~Fu8Hg1
amount due to banks 银行同业的存款 =&fBmV
amount due to banks abroad 海外银行同业的存款 5Ag>,>kJ6
amount due to holding companies 控股公司存款 LeW.uh3.
amount due to local banks 本港银行同业的存款 $/C<^}A
amount due to outport banks 外埠银行同业的存款 e7 6@-f g
amount for note issue 发行纸币的款额 $ Yz &x%Lb
amount of bond 担保契据的款额 8m A6l0
amount of consideration 代价款额 Vk_*]wU
amount of contribution 供款数额 K74oR Kv
amount of indebtedness 负债款额 v c2xAAQ
amount of principal of the loan 贷款本金额 2vnzB8 "k
amount of rates chargeable 应征差饷数额 Z-<v5aF
amount of share capital 股本额 xgR* j
amount of sums assured 承保款额 {NK>9phoB
amount of variation 变动幅度 ( W/jkm
amount of vote 拨款数额 DuvP3(K
amount payable 应付款额 V 8&/O)} o
amount receivable 应收款额 *vhm
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wsz='@XvB
analysis 分析
cM4?G gn
ancillary risk 附属风险 ?<frU ,{
annual account 周年帐目；周年帐目报表；年度决算；年结 z K8#gif@
annual accounting date 年结日期 }WGi9\9T&
annual allowance 每年免税额；年积金；年度津贴；年津 ~+7yi4(i
annual balance 年度余额 gSj-~k P
annual disposable income 每年可动用收入 YY!(/< VI
annual estimates 周年预算 +lha^){
annual fee 年费 &up/`8
annual general meeting 周年大会 0D#!!r ;
annual growth rate 年增率；每年增长率 r-YQsu&
annual long-term supplement 长期个案每年补助金 24N,Bo
3
annual pensionable emolument 可供计算退休金的年薪 SA>;]6)` (
annual report 年报 5,AQ~_,' \
Annual Report on the Consumer Price Index 《消费物价指数年报》 H5RHA^p|
annual return 周年报表；周年申报表；每年报税表格 rF0 zGNH
Annual Return Rules 《周年报表规则》 !CBx$1z
annual review of consumer prices 每年消费物价回顾 !v;r3*#Nky
annual roll-forward basis 逐年延展方式 3/r vSR!
annual salary 年薪 K[sM)_I
annual statement 年度报表；年度决算表 ['km'5uZ^
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 h/TPd]
annuitant 年金受益人 c0 G/irK
annuity 年金 ^/n[5@6H
annuity contract 年金合约 nnGA_7-t
annuity on human life 人寿年金 4}LF>_+=
antecedent debt 先前的债项 bOz\-=au
ante-dated cheque 倒填日期支票 ,t+ATaOF
anticipated expenditure 预期开支 <Z8] W1)
anticipated net profit 预期纯利 '*, 4F'
anticipated revenue 预期收入 |C&eH$?~=R
anti-inflation measure 反通货膨胀措施 3sZK[Y|ax
anti-inflationary stance 反通货膨胀立场 f,L
apparent deficit 表面赤字 <Ab:yD`K!
apparent financial solvency 表面偿债能力 6$6NVq
apparent partner 表面合伙人 \[oHt:$do
application for personal assessment 个人入息课税申请书 Ba+OoS
application of fund 资金应用 &yA<R::o
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 g?$9~/h :;
appointed actuary 委任精算师 $GO'L2oLwn
appointed auditor 委任核数师；委任审计师 =hs@W)-O
appointed trustee 委任的受托人 ?*s!&-KI
appointer 委任人 2 @&|hd=-
apportioned pro rata 按比例分摊 CXQ ?P
apportionment 分配；分摊 \
QMSka>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '9/kDkt!
apportionment formula 分摊方程式 f.P( {PN
apportionment of estate duty 遗产税的分摊 C95,!q
appraisal 估价；评估 %@&)t?/=
appreciable growth 可观增长 JZXc1R| 9
appreciable impact 显着影响 ?0(B;[xEJ
appreciable increase 可观增长 ibuI /VDF
appreciation 增值；升值 =5|5j!i=q
appreciation against other currencies 相对其他货币升值 7}x-(
{bqy
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]s -6GT
appreciation tax 增值税 Ur-^X(nL
appropriation 拨款；拨用；拨付 ; p_X7N
appropriation account 拨款帐目 *"CvB{XF&Z
Appropriation Bill 拨款法案 {;}8Z $
appropriation-in-aid system 补助拨款办法 *=7[Ip< X
approved assets 核准资产 %xfy\of+Nk
approved basket stock 认可一篮子证券 PW`Tuj
approved budget 核准预算 h^0mjdSp,
approved charitable donation 认可慈善捐款 +i>q;=~
approved charitable institution 认可慈善机构 Ji!-G4.n"
approved currency 核准货币；认可货币 c~'kW`sNV
approved estimates 核准预算 1}uDgz^
approved estimates of expenditure 核准开支预算 0&\Aw'21
approved overseas insurer 核准海外保险人 +n, BD C;
approved overseas trust company 核准海外信托公司 JJ~?ON. H
approved pooled investment fund 核准汇集投资基金 9vbh5xX
approved provident fund scheme 认可公积金计划 6-=_i)kzq
approved provision 核准拨款 =R'v]SXj
approved redeemable share 核准可赎回股份 ;9PM?Iy[
approved regional stock 认可地区性证券 'JMa2/7CG
approved retirement scheme 认可退休金计划 `-H:j:U{
approved subordinated loan 核准附属贷款 VL{#.;QQa
arbitrage 套戥；套汇；套利 HIq1/)
arbitrageur 套戥者；套汇者 W =zG
arbitrary amount 临时款项 jyGVb no`
arrangement 措施；安排；协定 1pb;A;F,A
arrears 欠款 Pp/{keEye
arrears of pay 欠付薪酬 6b/b} vl
arrears of revenue 逾期未收税款；逾期未收的帐项 4cQ5E9
articles of association 组织章程；组织细则；组织章程细则 QB[s8"S
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K8J2eV\
ascertainment of profit 确定利润 [j? <9
"Asia Clear" “亚洲结算系统”
