allotment 分配；配股 44f8Hc1g
allotment notice 股份配售通知；配股通知 u3Z*hs)Z%
allotment of shares 股份分配 U|g4t=@ZR
allowable 可获宽免；免税的 5ap}( bO
allowable business loss 可扣除的营业亏损 g~h`wv '
allowable expenses 可扣税的支出 knh^q;q*
allowance 免税额；津贴；备抵；准备金 LT!.M m
allowance for debts 债项的免税额 ?(*KQ #d
allowance for depreciation by wear and tear 耗损折旧免税额 JMuUj_^}7
allowance for funeral expenses 殡殓费的免税额 FlOKTY
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YTL [z:k}
allowance for repairs and outgoings 修葺及支出方面的免税额 ;T/W7=4CZ
allowance to debtor 给债务人的津贴 6| X
alteration of capital 资本更改 Ag }hyIl
alternate trustee 候补受托人 vU S$DU F
amalgamation 合并 ,(
N&%
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |q^e&M<
ambit of charges 征税范围；收费范围 }<uD[[FLB
amended valuation 经修订的估值 `O.*qs
5
American Commodities Exchange 美国商品交易所 }di)4=U9
American Express Bank Limited 美国运通银行 _jy*`$"q (
American Stock Exchange 美国证券交易所 ;dRTr *
amortization 摊销 KqcelI?-I
amount due from banks 存放银行同业的款项 D2E~ c? V
amount due from banks abroad 存放海外银行同业的款项 L q'*B9
amount due from holding companies 控股公司欠款 l@q.4hT
amount due from local banks 存放本港银行同业的款项 ~PH AC
@pU
amount due to banks 银行同业的存款 D}HW7Hnu^
amount due to banks abroad 海外银行同业的存款
yf*MG&}
amount due to holding companies 控股公司存款 Y gQ_P4B;
amount due to local banks 本港银行同业的存款 f5
w n`a~h
amount due to outport banks 外埠银行同业的存款 )6PZ.s/F6p
amount for note issue 发行纸币的款额 @,CCwiF'q
amount of bond 担保契据的款额 W>wIcUP<<
amount of consideration 代价款额 4fr/
C5M
amount of contribution 供款数额 t2BkQ8vr
amount of indebtedness 负债款额 mc?5,oz;pz
amount of principal of the loan 贷款本金额 k
<A>J-|
amount of rates chargeable 应征差饷数额 ?:s `}b
amount of share capital 股本额 p
W:[Q\rSj
amount of sums assured 承保款额 ZWG$MF Ejl
amount of variation 变动幅度 '-D-H}%;}M
amount of vote 拨款数额 /jC0[%~jV
amount payable 应付款额 p !AQ
amount receivable 应收款额 r,2x?Qi
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'dQ2"x?4
analysis 分析 702& E(rx,
ancillary risk 附属风险 nrUrMnlg
annual account 周年帐目；周年帐目报表；年度决算；年结 Up`$U~%-
annual accounting date 年结日期 @+sy
D
annual allowance 每年免税额；年积金；年度津贴；年津 "@
Zy+zLU
annual balance 年度余额 9 :!n'mn
annual disposable income 每年可动用收入 |ZJ]`qmZ
annual estimates 周年预算 J *.Nf)i
annual fee 年费 8{6KWqG\
annual general meeting 周年大会 }bIEW ho
annual growth rate 年增率；每年增长率 q_g'4VZv
annual long-term supplement 长期个案每年补助金 8niQ
G']
annual pensionable emolument 可供计算退休金的年薪 W ;,Uh E
annual report 年报 NJz8ANpro$
Annual Report on the Consumer Price Index 《消费物价指数年报》 5G_ *T
annual return 周年报表；周年申报表；每年报税表格 `; (/W h
Annual Return Rules 《周年报表规则》 @_FL,AC&m
annual review of consumer prices 每年消费物价回顾 TiCp2Rsz
annual roll-forward basis 逐年延展方式 #`:60#l
annual salary 年薪 * =MC+4E
annual statement 年度报表；年度决算表 x,2+9CCU
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 G( nT.\
annuitant 年金受益人 /6gqpzum4
annuity 年金 H[*.Jd
annuity contract 年金合约 'ujt w:Z:
annuity on human life 人寿年金 yh]#V"W3
antecedent debt 先前的债项 3.Ni%FF`
ante-dated cheque 倒填日期支票 59$mfW
o>
anticipated expenditure 预期开支 .J %} ROm
anticipated net profit 预期纯利 ,`P,) )
anticipated revenue 预期收入 =5oFutg`
anti-inflation measure 反通货膨胀措施 ro}plK(<WQ
anti-inflationary stance 反通货膨胀立场 UQPd@IVu6
apparent deficit 表面赤字 u&STGc[
apparent financial solvency 表面偿债能力 w I
#_r_
apparent partner 表面合伙人 hs2 f3;)
application for personal assessment 个人入息课税申请书 7w @.)@5
application of fund 资金应用 L
G,XhN
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 '|J-8"
appointed actuary 委任精算师 @-qxN w
appointed auditor 委任核数师；委任审计师 ;T"}dJel#
appointed trustee 委任的受托人 hAfR Hd
appointer 委任人 e| ):%6#
apportioned pro rata 按比例分摊 6%U1%;
apportionment 分配；分摊 Fu )V2[TY
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z A1?'
apportionment formula 分摊方程式 +;Q &
apportionment of estate duty 遗产税的分摊 fyYv}z
appraisal 估价；评估 \r324Bw>2
appreciable growth 可观增长 ?j ?{} Z
appreciable impact 显着影响 V>g EF'g
appreciable increase 可观增长 9D(M>'Bh
appreciation 增值；升值 iWCN2om
appreciation against other currencies 相对其他货币升值 V F6OC4 K
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @
D9c
appreciation tax 增值税 M
Zn7gT0
appropriation 拨款；拨用；拨付 Rk"VFe>r
appropriation account 拨款帐目 +z>*m`}F
Appropriation Bill 拨款法案 MZ=U}
&F
appropriation-in-aid system 补助拨款办法 #MHn J
approved assets 核准资产 KP _=#KD
approved basket stock 认可一篮子证券 15iCJ p
approved budget 核准预算 O
Z![9l
approved charitable donation 认可慈善捐款 E0ud<'3
<
approved charitable institution 认可慈善机构 udp& U+L
approved currency 核准货币；认可货币
/A_</GYs
approved estimates 核准预算 O7s0M?4
approved estimates of expenditure 核准开支预算 WYRTt2(+%
approved overseas insurer 核准海外保险人 ~< Gs<c}z
approved overseas trust company 核准海外信托公司 G Q2&D}zh
approved pooled investment fund 核准汇集投资基金 $w[@L7'(
approved provident fund scheme 认可公积金计划 asQ pVP
approved provision 核准拨款 Yah3I@xGy
approved redeemable share 核准可赎回股份 +]I;C
approved regional stock 认可地区性证券 ; )0vxcMB
approved retirement scheme 认可退休金计划 o%M~Q<wf
approved subordinated loan 核准附属贷款 w] [
;
arbitrage 套戥；套汇；套利 Te$/[
`<U
arbitrageur 套戥者；套汇者 "Z &qOQg%3
arbitrary amount 临时款项 duXv
[1
arrangement 措施；安排；协定 6\4oHRJC
arrears 欠款 wE%v[q[*X
arrears of pay 欠付薪酬 jt Q2vJ-
arrears of revenue 逾期未收税款；逾期未收的帐项 Eqp?cKrj i
articles of association 组织章程；组织细则；组织章程细则 :Q+ rE jw+
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r5lp<md
ascertainment of profit 确定利润 Ip.5I!h[Xb
"Asia Clear" “亚洲结算系统”
