allotment 分配；配股 D>W&#A8&y
allotment notice 股份配售通知；配股通知 )mwwceN
allotment of shares 股份分配 WLj]EsA.
allowable 可获宽免；免税的 J Hm Pa
allowable business loss 可扣除的营业亏损 hLZf A rq}
allowable expenses 可扣税的支出
weu+$Kr
allowance 免税额；津贴；备抵；准备金 'R-\6;3E>9
allowance for debts 债项的免税额 ><"|>(y
allowance for depreciation by wear and tear 耗损折旧免税额 yeta)@nH
allowance for funeral expenses 殡殓费的免税额 j uF=ZW%i
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;-py h (
allowance for repairs and outgoings 修葺及支出方面的免税额 e/+. ^ '{
allowance to debtor 给债务人的津贴 T|BlFJ0"
alteration of capital 资本更改 dz/@]
a
alternate trustee 候补受托人 EFVZAY"+!;
amalgamation 合并 d{NMG)`x\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:^{KY(3
ambit of charges 征税范围；收费范围 }UGSE2^1
amended valuation 经修订的估值 OwNM`xSa|\
American Commodities Exchange 美国商品交易所 YfT
D
American Express Bank Limited 美国运通银行 aL&egM*
American Stock Exchange 美国证券交易所 Y0lLO0'
amortization 摊销
m5N,[^-
amount due from banks 存放银行同业的款项 ._]Pz 6
amount due from banks abroad 存放海外银行同业的款项 RiR],Sj
amount due from holding companies 控股公司欠款 rWNe&gFM
amount due from local banks 存放本港银行同业的款项 v07A 3oj
amount due to banks 银行同业的存款 #P}n+w_@
amount due to banks abroad 海外银行同业的存款 )ej1) RU"
amount due to holding companies 控股公司存款 %$ o[,13=
amount due to local banks 本港银行同业的存款
J?Y,3cc.
amount due to outport banks 外埠银行同业的存款 tx<^P
V2
amount for note issue 发行纸币的款额 zJ}abo6rVw
amount of bond 担保契据的款额 U%@C<o
"
amount of consideration 代价款额 L58H)V3Pn
amount of contribution 供款数额 [+b8
!'|&
amount of indebtedness 负债款额 %?+Lkj&
amount of principal of the loan 贷款本金额 A*+gWn,4Y_
amount of rates chargeable 应征差饷数额 pO )EYla9
amount of share capital 股本额 J^#g?RHN>m
amount of sums assured 承保款额 ,!^c`_Q\>@
amount of variation 变动幅度 +\ "NPK@3
amount of vote 拨款数额 x5\D u6
3
amount payable 应付款额
x a]yq%
amount receivable 应收款额 ;!
?l8R
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y$,~"$su|
analysis 分析 *mj=kJ7(
ancillary risk 附属风险 D[]0/+,
annual account 周年帐目；周年帐目报表；年度决算；年结 ~cO iv
annual accounting date 年结日期 o58c!44
annual allowance 每年免税额；年积金；年度津贴；年津 R%}<z*~NE@
annual balance 年度余额 0w TOdCvmb
annual disposable income 每年可动用收入 k_u!E3{~
annual estimates 周年预算 f0^s<:*
annual fee 年费 W)f=\.7
annual general meeting 周年大会 kFkI[WKyZ
annual growth rate 年增率；每年增长率 {y5 L
annual long-term supplement 长期个案每年补助金 [x,
`)Fk
annual pensionable emolument 可供计算退休金的年薪 U&*%KPy`
annual report 年报 5/ U {b5
Annual Report on the Consumer Price Index 《消费物价指数年报》 _XY(Qd
annual return 周年报表；周年申报表；每年报税表格 P $y'``
Annual Return Rules 《周年报表规则》 &|'yq
zS3
annual review of consumer prices 每年消费物价回顾 9vDOSwU*
annual roll-forward basis 逐年延展方式 qo \9 ,<
annual salary 年薪 rrgOp5aV"
annual statement 年度报表；年度决算表 ,2FI?}+R
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [h
B$%i]\<
annuitant 年金受益人 ,S(Z\[x0
annuity 年金 ^A\ (M%*F
annuity contract 年金合约 znWB.H
annuity on human life 人寿年金 o>+ mw| {
antecedent debt 先前的债项 RRQv<x
ante-dated cheque 倒填日期支票 $f+ I#uJ
anticipated expenditure 预期开支 ^ @=4 HtA
anticipated net profit 预期纯利 ,1CmB@
anticipated revenue 预期收入 SQ+r'g
anti-inflation measure 反通货膨胀措施 =)jo }MB
anti-inflationary stance 反通货膨胀立场 as/PM"
apparent deficit 表面赤字 qG~6YCqii
apparent financial solvency 表面偿债能力 s%
vy^x29
apparent partner 表面合伙人 rk;]7Wu
application for personal assessment 个人入息课税申请书 E&t8nlTx
application of fund 资金应用 E^{!B]/oP
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 )'7Qd(4WT
appointed actuary 委任精算师 eAP
8!
appointed auditor 委任核数师；委任审计师 pih 0ME}z
appointed trustee 委任的受托人 sL\ {.ad5
appointer 委任人 s7 :_!Nd@8
apportioned pro rata 按比例分摊 >hG*=4oh
apportionment 分配；分摊 }{,Wha5\n
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ld|GY>rH
apportionment formula 分摊方程式 w03Ur4>T
apportionment of estate duty 遗产税的分摊 b-<@3 N.9]
appraisal 估价；评估 3PLA*n+%
appreciable growth 可观增长 8a8D0}'
appreciable impact 显着影响 K(lVAKiP]
appreciable increase 可观增长 Q*'OY~
appreciation 增值；升值 XMP4YWuVc
appreciation against other currencies 相对其他货币升值 <y cR/X
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^ PJN$BJx
appreciation tax 增值税 hz<TjWXv'
appropriation 拨款；拨用；拨付 }$uwAevP{y
appropriation account 拨款帐目 !v%>W< 3Q
Appropriation Bill 拨款法案 OfA+|xT&
appropriation-in-aid system 补助拨款办法 br k*;
approved assets 核准资产 <rui\/4NJ
approved basket stock 认可一篮子证券 G^VOA4
approved budget 核准预算 <u#
7K\:
approved charitable donation 认可慈善捐款 #s>'IPc0
approved charitable institution 认可慈善机构 8gt*`]I
approved currency 核准货币；认可货币 &e*@:5Z:k
approved estimates 核准预算 #CyqiOM\*
approved estimates of expenditure 核准开支预算 _"t>72
`
approved overseas insurer 核准海外保险人 |tLD^ `bt
approved overseas trust company 核准海外信托公司 >RJ&b
approved pooled investment fund 核准汇集投资基金 K C(z TY
approved provident fund scheme 认可公积金计划 LIz'hfS!
approved provision 核准拨款 C
v*K.T
approved redeemable share 核准可赎回股份 `pDTjJ
approved regional stock 认可地区性证券 =h
~n5wQG
approved retirement scheme 认可退休金计划 suLC7x`Z
approved subordinated loan 核准附属贷款 JqYa~6 C
arbitrage 套戥；套汇；套利 BOy&3.h5?
arbitrageur 套戥者；套汇者 W*(- * \1[
arbitrary amount 临时款项 ;g2UIb?{6
arrangement 措施；安排；协定 61gyx6v
arrears 欠款 B~ & }Mv
arrears of pay 欠付薪酬 5.yiNW h
arrears of revenue 逾期未收税款；逾期未收的帐项 *W,[k&;:
articles of association 组织章程；组织细则；组织章程细则 sD{Wc%5
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,D<U PtPQ
ascertainment of profit 确定利润 ^rjUye%EK
"Asia Clear" “亚洲结算系统”
