allotment 分配；配股 8dpVB#]pp,
allotment notice 股份配售通知；配股通知 w 8E,zH
allotment of shares 股份分配 WlY%f}l n
allowable 可获宽免；免税的 YP6
+o#==
allowable business loss 可扣除的营业亏损 5t PmrWZ
allowable expenses 可扣税的支出 6e*J C f>
allowance 免税额；津贴；备抵；准备金 C?|gf?1p
allowance for debts 债项的免税额 n"pADTaB
allowance for depreciation by wear and tear 耗损折旧免税额 >ko;CQR
allowance for funeral expenses 殡殓费的免税额 q\~7 z1
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Yc
%eTh
allowance for repairs and outgoings 修葺及支出方面的免税额 WgIVhj
allowance to debtor 给债务人的津贴 <
;g0 ?M\
alteration of capital 资本更改 O-7 \qz
alternate trustee 候补受托人 0e:aeLh
amalgamation 合并 t^YDCcvoQ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4 64Z0C
ambit of charges 征税范围；收费范围 c" l~=1Dr
amended valuation 经修订的估值 &@RU}DnvM&
American Commodities Exchange 美国商品交易所 {S}/LSN
B
American Express Bank Limited 美国运通银行 -uh
/W=Q1R
American Stock Exchange 美国证券交易所 $UH_)Q2#J^
amortization 摊销 [ -%oO
amount due from banks 存放银行同业的款项 t512]eqhb(
amount due from banks abroad 存放海外银行同业的款项 w90y-^p%
amount due from holding companies 控股公司欠款 6"wY;E
amount due from local banks 存放本港银行同业的款项 )~J/,\
amount due to banks 银行同业的存款 Wbc % G8
amount due to banks abroad 海外银行同业的存款 7#RW4Z M
amount due to holding companies 控股公司存款 <l\FHJhjq
amount due to local banks 本港银行同业的存款 :ortyCB:H
amount due to outport banks 外埠银行同业的存款 \UiuJ+
amount for note issue 发行纸币的款额 OZ -F+#d
amount of bond 担保契据的款额 9|go`^*.
amount of consideration 代价款额 B}3s=+L@8
amount of contribution 供款数额 ,7'l$-r l
amount of indebtedness 负债款额 R &-bA3w$
amount of principal of the loan 贷款本金额 2^juLXc|R
amount of rates chargeable 应征差饷数额 8g$ 8]'M^T
amount of share capital 股本额 =e4,)Wd9&
amount of sums assured 承保款额 Wl*\kQ}U
amount of variation 变动幅度 'r-a:8:t^
amount of vote 拨款数额 IX3r$}4
amount payable 应付款额 B
(BWdrG
amount receivable 应收款额 m1frN#3
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0w c+<CUW
analysis 分析 $k!t& G
ancillary risk 附属风险 %xY'v$
%
annual account 周年帐目；周年帐目报表；年度决算；年结 dCc*<S
annual accounting date 年结日期 D3jP hPy.
annual allowance 每年免税额；年积金；年度津贴；年津 "BTA"
annual balance 年度余额 & MAIm56~
annual disposable income 每年可动用收入 tV<A u
annual estimates 周年预算 %7{6>6%
annual fee 年费 2Aff3]-:Gd
annual general meeting 周年大会 Z{e5 OJ
annual growth rate 年增率；每年增长率 "=Ziy4V
annual long-term supplement 长期个案每年补助金 d 29]R.
annual pensionable emolument 可供计算退休金的年薪
v7g-M
annual report 年报 3fGy
Annual Report on the Consumer Price Index 《消费物价指数年报》 O ~" ^\]\
annual return 周年报表；周年申报表；每年报税表格 Q .5a"(d@
Annual Return Rules 《周年报表规则》 Hiq9Jn uv(
annual review of consumer prices 每年消费物价回顾 [@/G?sAQm\
annual roll-forward basis 逐年延展方式 JiRW|+`pe
annual salary 年薪 (5atU |8r
annual statement 年度报表；年度决算表 Yc9 M6=E^
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 lte~26=e
annuitant 年金受益人 $H5 Xa[
annuity 年金 zJ#q*2A(Z
annuity contract 年金合约 8I@_
X~R
annuity on human life 人寿年金 {6~W
2zX&
antecedent debt 先前的债项 aZmSCi:&'
ante-dated cheque 倒填日期支票 ov?>ALRg
anticipated expenditure 预期开支 H
aturg
anticipated net profit 预期纯利 A
o0F? 2 |
anticipated revenue 预期收入 h88
3pe=
anti-inflation measure 反通货膨胀措施 af> i
anti-inflationary stance 反通货膨胀立场 ne;,TJ\
apparent deficit 表面赤字 NjMo"1d
apparent financial solvency 表面偿债能力 P$q IB[Xi
apparent partner 表面合伙人 Q~`]0R159e
application for personal assessment 个人入息课税申请书 @O4m-Oosi
application of fund 资金应用 O-G4 ^V8
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 >WDb89kC=
appointed actuary 委任精算师 R|Ykez!D
appointed auditor 委任核数师；委任审计师 y\ouIsI77
appointed trustee 委任的受托人 5<&<61[A
appointer 委任人 vZ|m3; X
apportioned pro rata 按比例分摊 u dH7Q&"
apportionment 分配；分摊 '?q|7[SU
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @!K)(B;A0b
apportionment formula 分摊方程式 u0N1+-6kr+
apportionment of estate duty 遗产税的分摊 { Rbc
appraisal 估价；评估
4F/ Q0"
appreciable growth 可观增长 Ff.gR x
appreciable impact 显着影响 uI+h9j$vS
appreciable increase 可观增长
]2tX'=X
appreciation 增值；升值 IUI >/87u
appreciation against other currencies 相对其他货币升值 8sE@?,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MT a.Ubs
appreciation tax 增值税 }`>u+iH#a
appropriation 拨款；拨用；拨付 WtdWD_\%Y\
appropriation account 拨款帐目 fNQ.FAK":
Appropriation Bill 拨款法案 F!N;4J5u
appropriation-in-aid system 补助拨款办法 :0V <
approved assets 核准资产 +|\dVe.
approved basket stock 认可一篮子证券 wS8q ua
approved budget 核准预算 qksN {t
approved charitable donation 认可慈善捐款 ,p0R 4gi
approved charitable institution 认可慈善机构 3_ObCsJ#,
approved currency 核准货币；认可货币 hCc I
>[H5
approved estimates 核准预算 YQ2ie>C8
approved estimates of expenditure 核准开支预算 spgY &OI;
approved overseas insurer 核准海外保险人 w0VJt <e*
approved overseas trust company 核准海外信托公司 ~^:/t<N
approved pooled investment fund 核准汇集投资基金 n B"q
approved provident fund scheme 认可公积金计划 {b} ?I4)
approved provision 核准拨款 =|=9\3po
approved redeemable share 核准可赎回股份 YP+0 uZ[g
approved regional stock 认可地区性证券 |Q.t]TR'P
approved retirement scheme 认可退休金计划 ^D"}OQoh
approved subordinated loan 核准附属贷款 uB0/H=<H
arbitrage 套戥；套汇；套利 Cd]d[{NJ ;
arbitrageur 套戥者；套汇者 +#n5w8T)M
arbitrary amount 临时款项 ^[lg1u MW
arrangement 措施；安排；协定 OP%h`
arrears 欠款 ,.G6c =pZ
arrears of pay 欠付薪酬 \2 pJ ]
arrears of revenue 逾期未收税款；逾期未收的帐项 Yw4c`M yL
articles of association 组织章程；组织细则；组织章程细则 lB.P
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]g!k'@
ascertainment of profit 确定利润 qFt%{~a
S
"Asia Clear" “亚洲结算系统”
