allotment 分配；配股 7i1q wRv
allotment notice 股份配售通知；配股通知 m<2M4u
allotment of shares 股份分配 !_Z&a
allowable 可获宽免；免税的 5.J.RE"M
allowable business loss 可扣除的营业亏损 jOD?| tK&
allowable expenses 可扣税的支出 "Os_vlapHo
allowance 免税额；津贴；备抵；准备金 - +-_I* (
allowance for debts 债项的免税额 iMRwp +$
allowance for depreciation by wear and tear 耗损折旧免税额 `n?DU;,
allowance for funeral expenses 殡殓费的免税额 1 I",L&S1
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L\z~uo3:
allowance for repairs and outgoings 修葺及支出方面的免税额
Hg (Gl
allowance to debtor 给债务人的津贴 ^D-/` d
alteration of capital 资本更改 (0kK_k'T
alternate trustee 候补受托人 6/d I6 C!
amalgamation 合并 H~z`] 5CN
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,izO{@We2{
ambit of charges 征税范围；收费范围 d9
|<@A
amended valuation 经修订的估值 zT?D<XW>1
American Commodities Exchange 美国商品交易所 1D!<'`)AY
American Express Bank Limited 美国运通银行 liz~7RY4
American Stock Exchange 美国证券交易所 2Q:+_v
amortization 摊销 \:F_x q
amount due from banks 存放银行同业的款项 ?p8_AL'RS
amount due from banks abroad 存放海外银行同业的款项 gt w
Q-
amount due from holding companies 控股公司欠款 D*|Bb
?
amount due from local banks 存放本港银行同业的款项 x.R4% Z
amount due to banks 银行同业的存款 G9<X_
amount due to banks abroad 海外银行同业的存款 4)o
amount due to holding companies 控股公司存款 0h7r&t%YsV
amount due to local banks 本港银行同业的存款 Q>1[JW{$}
amount due to outport banks 外埠银行同业的存款 OJy#w{4
amount for note issue 发行纸币的款额 W-lN>]5}m
amount of bond 担保契据的款额
ls
)%c
amount of consideration 代价款额 }U5yQ%N
amount of contribution 供款数额 zjo q6
amount of indebtedness 负债款额 Qv
/=&_6
amount of principal of the loan 贷款本金额 ]~hk6kS8Q
amount of rates chargeable 应征差饷数额 I`4*+a'q&
amount of share capital 股本额 ]- QA'Lq
amount of sums assured 承保款额 u !
qP
amount of variation 变动幅度 ))'<_nD
amount of vote 拨款数额 SS.dY""89
amount payable 应付款额 N^
:9Fz
amount receivable 应收款额 0}q uG^%_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pBA7,z"`mP
analysis 分析 b hlG,NTP
ancillary risk 附属风险 tT?
cBg{
annual account 周年帐目；周年帐目报表；年度决算；年结 \.#>=!Ie
annual accounting date 年结日期
zi`o#+
annual allowance 每年免税额；年积金；年度津贴；年津 d)f :)Ew
annual balance 年度余额 m5Di
=8
annual disposable income 每年可动用收入 =
6\ ^%
annual estimates 周年预算 Otm0(+YB 7
annual fee 年费
t[
C/
annual general meeting 周年大会 "vE4
E|
annual growth rate 年增率；每年增长率 <
F+l
annual long-term supplement 长期个案每年补助金 c. F6~IHu7
annual pensionable emolument 可供计算退休金的年薪 Pce;r*9
annual report 年报
`~ CQU
Annual Report on the Consumer Price Index 《消费物价指数年报》 w %BL
annual return 周年报表；周年申报表；每年报税表格 $,Yd>%Y
Annual Return Rules 《周年报表规则》 =^ 50FI|
annual review of consumer prices 每年消费物价回顾 d T 1H
annual roll-forward basis 逐年延展方式 Y#$%iF
annual salary 年薪 W'+:'_{ j:
annual statement 年度报表；年度决算表 V-L"gnd&2
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 MfQ?W`Kop
annuitant 年金受益人 E#t> Qn
annuity 年金 L .0mk_&
annuity contract 年金合约 LvUj9eVb/L
annuity on human life 人寿年金 G<rHkt@[
antecedent debt 先前的债项 gn".u!9j
ante-dated cheque 倒填日期支票 xLH)P<^`C
anticipated expenditure 预期开支 Jcm&RI"{
anticipated net profit 预期纯利 m:o<X K[>
anticipated revenue 预期收入 b |p)9&^r
anti-inflation measure 反通货膨胀措施 j*TYoH1
anti-inflationary stance 反通货膨胀立场 =k`Cr0aPF
apparent deficit 表面赤字 u-G+ j)
apparent financial solvency 表面偿债能力 T\ > a!
apparent partner 表面合伙人 >y:,9
;
application for personal assessment 个人入息课税申请书 \<TX S)w]
application of fund 资金应用 h
Pa_VrH
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 s'J:f$flS
appointed actuary 委任精算师 b9< #K+L-
appointed auditor 委任核数师；委任审计师 +@k+2?]
FO
appointed trustee 委任的受托人 HLaRGN3,
appointer 委任人 xCl1g4N
apportioned pro rata 按比例分摊 74k dsgQf
apportionment 分配；分摊 VYImI>.t{
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?[Q3q4
apportionment formula 分摊方程式 vbe|hO""
apportionment of estate duty 遗产税的分摊 3c6b6
appraisal 估价；评估 J B]q
appreciable growth 可观增长 q6 `b26
appreciable impact 显着影响 q}#6e]t
appreciable increase 可观增长 Bj-: #P@
appreciation 增值；升值 ^)*- Bo)I
appreciation against other currencies 相对其他货币升值 7f!YoW;1
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x%!s:LVX
appreciation tax 增值税 .Cl:eu,]
appropriation 拨款；拨用；拨付 0rG^,(3m
appropriation account 拨款帐目 x$Oq0d{T
Appropriation Bill 拨款法案 %
*INT
appropriation-in-aid system 补助拨款办法 )@Yf]qx+Y<
approved assets 核准资产 (~wqa 3
approved basket stock 认可一篮子证券 aa#Y=%^
approved budget 核准预算 ~T,c"t2
approved charitable donation 认可慈善捐款 B
s#hr3h-
approved charitable institution 认可慈善机构 aYS!xh206
approved currency 核准货币；认可货币 *>2W#D)b=
approved estimates 核准预算
s AS:-wp
approved estimates of expenditure 核准开支预算 q[W
0 N >
approved overseas insurer 核准海外保险人 ]<rkxgMW>
approved overseas trust company 核准海外信托公司 _zn.K&I-*k
approved pooled investment fund 核准汇集投资基金 4DOH`6#an
approved provident fund scheme 认可公积金计划 DiwxXqY
approved provision 核准拨款 yiC^aY=-
approved redeemable share 核准可赎回股份 ;=;
9tX
approved regional stock 认可地区性证券 .e=:RkI,
approved retirement scheme 认可退休金计划 ';jYOVe
approved subordinated loan 核准附属贷款 ,\
arbitrage 套戥；套汇；套利 k_5L4c:"
arbitrageur 套戥者；套汇者 vM t/u?oB
arbitrary amount 临时款项 <vh/4
arrangement 措施；安排；协定 1o;J,dYu
arrears 欠款 +|'c>,?2H
arrears of pay 欠付薪酬 Vjp1RWb
arrears of revenue 逾期未收税款；逾期未收的帐项 dDGgvi|[Mz
articles of association 组织章程；组织细则；组织章程细则 vAh6+K.e
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 * @v)d[z_
ascertainment of profit 确定利润 (# Gw 1
"Asia Clear" “亚洲结算系统”
