allotment 分配；配股 t-e5 ld~a
allotment notice 股份配售通知；配股通知 #;tT8[Ewuw
allotment of shares 股份分配 l}g;'9ZB
allowable 可获宽免；免税的 v90T{1+M|4
allowable business loss 可扣除的营业亏损 M#j N-ix
allowable expenses 可扣税的支出 h 8 @
allowance 免税额；津贴；备抵；准备金 ,TC;{ $O5
allowance for debts 债项的免税额 Z@rN_WXx
allowance for depreciation by wear and tear 耗损折旧免税额 MBr:?PE7
allowance for funeral expenses 殡殓费的免税额 y9HK |
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 omX?B l
allowance for repairs and outgoings 修葺及支出方面的免税额 |QZ 58)>
allowance to debtor 给债务人的津贴 ]
Uc`J8p,
alteration of capital 资本更改 R4 's7k
alternate trustee 候补受托人 '` CspY
amalgamation 合并 rXi uwz \
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (Y e>Cp+]
ambit of charges 征税范围；收费范围 l5t2\Fl
amended valuation 经修订的估值 3tS~:6-/
American Commodities Exchange 美国商品交易所 = bt]JRU
American Express Bank Limited 美国运通银行 !Jfs? Hy
American Stock Exchange 美国证券交易所 U yqXMbw@
amortization 摊销 e(B9liXM
amount due from banks 存放银行同业的款项 hP@(6X,"
amount due from banks abroad 存放海外银行同业的款项 .w?
.
ib(
amount due from holding companies 控股公司欠款 Oxx^[ju~
amount due from local banks 存放本港银行同业的款项 JqU ADm
amount due to banks 银行同业的存款 =H5\$&xj4.
amount due to banks abroad 海外银行同业的存款 E _ucab-Fi
amount due to holding companies 控股公司存款 ;GHvPQc_
amount due to local banks 本港银行同业的存款 wdE ?SD s
amount due to outport banks 外埠银行同业的存款 6vz k\n
amount for note issue 发行纸币的款额 <g2_6C\j
amount of bond 担保契据的款额 -`c :}m
amount of consideration 代价款额 l
95<QI
amount of contribution 供款数额 Z+:D)L
amount of indebtedness 负债款额 GJ(d&o8
amount of principal of the loan 贷款本金额 `cB_.&
amount of rates chargeable 应征差饷数额 D$
e B ,~
amount of share capital 股本额 h rN%
amount of sums assured 承保款额 WgR4Ix^L#
amount of variation 变动幅度 lT8\}hNI+
amount of vote 拨款数额 t` ^ Vb-
amount payable 应付款额 kUHE\L.Y]
amount receivable 应收款额 M~
h8Crz
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5 MxL*DB=b
analysis 分析 I0= NaZ7
ancillary risk 附属风险
$A \m>*@
annual account 周年帐目；周年帐目报表；年度决算；年结 /i|z .nNO
annual accounting date 年结日期 !UBO_X%dz
annual allowance 每年免税额；年积金；年度津贴；年津 &x:JD1T}
annual balance 年度余额 b%(6EiUA
annual disposable income 每年可动用收入 ?h\mk0[
annual estimates 周年预算 0(>rG{u
annual fee 年费 m@
xi0t
annual general meeting 周年大会 e, 1u
annual growth rate 年增率；每年增长率 %Q|eiXD
annual long-term supplement 长期个案每年补助金 /L=(^k=a.;
annual pensionable emolument 可供计算退休金的年薪 ")#<y@Rv
annual report 年报 tV;% J4E'
Annual Report on the Consumer Price Index 《消费物价指数年报》 !%L,* '
annual return 周年报表；周年申报表；每年报税表格 YhKZ|@
Annual Return Rules 《周年报表规则》 y &T &1o
annual review of consumer prices 每年消费物价回顾 Eh8Pwt7C@
annual roll-forward basis 逐年延展方式 5rxA<G s
annual salary 年薪 3C>q h{z"
annual statement 年度报表；年度决算表 *e.*=$
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 P<dy3 ;
annuitant 年金受益人 jB$SUO`*
annuity 年金 pR o s{Uq"
annuity contract 年金合约 |lQ;ALH!
annuity on human life 人寿年金 KlxN~/gyik
antecedent debt 先前的债项 UV7%4xM5v
ante-dated cheque 倒填日期支票 3SG?W_
anticipated expenditure 预期开支 4)-)# `K
anticipated net profit 预期纯利 X~T/qFS
anticipated revenue 预期收入 <EX7WA
anti-inflation measure 反通货膨胀措施 Gy29MUF
anti-inflationary stance 反通货膨胀立场 l)8&Ip
apparent deficit 表面赤字 'JmBh@A
apparent financial solvency 表面偿债能力 6Y*;{\Rd
apparent partner 表面合伙人 JMV50 y
application for personal assessment 个人入息课税申请书 ]Tp U"JD
application of fund 资金应用 dJ3
IUe
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 5a`%)K
appointed actuary 委任精算师 _ *(bmJM
appointed auditor 委任核数师；委任审计师 qc-,+sn(
appointed trustee 委任的受托人 ;6;H*Y0,|E
appointer 委任人 $< %B#axL
apportioned pro rata 按比例分摊 .QWhK|(.!
apportionment 分配；分摊 j.?:Gaab?#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nL `9l1
apportionment formula 分摊方程式
T.&7sbE_
apportionment of estate duty 遗产税的分摊 -e -e9uP
appraisal 估价；评估 #B}?Zg
appreciable growth 可观增长 H?rg5TI0
appreciable impact 显着影响 r s8\)\ z
appreciable increase 可观增长 *7gT}O;p 5
appreciation 增值；升值 5>0.NiXGf'
appreciation against other currencies 相对其他货币升值 F 3E[wdT
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .-I|DVHe
appreciation tax 增值税 x-m/SI]_N
appropriation 拨款；拨用；拨付 cgZaPw2
bw
appropriation account 拨款帐目 _2Zp1h,
Appropriation Bill 拨款法案 3}Xc 71|v
appropriation-in-aid system 补助拨款办法 >>'C
:7+Y
approved assets 核准资产 ~5aE2w0K
approved basket stock 认可一篮子证券 C 0C0GqN,
approved budget 核准预算 :R6Q=g=
approved charitable donation 认可慈善捐款 C".1
+ Um
approved charitable institution 认可慈善机构 x"B' zP
approved currency 核准货币；认可货币 **;p (CI
approved estimates 核准预算 ?m%h`<wgMc
approved estimates of expenditure 核准开支预算 ISqfU]>[
approved overseas insurer 核准海外保险人 70gg 4BS
approved overseas trust company 核准海外信托公司 v"lf-c
approved pooled investment fund 核准汇集投资基金 NP
t(MFK \
approved provident fund scheme 认可公积金计划 K'b*A$5o
approved provision 核准拨款 U@lV
approved redeemable share 核准可赎回股份 j~av\SCU*
approved regional stock 认可地区性证券 440FhD Mj
approved retirement scheme 认可退休金计划 7!4V >O8@
approved subordinated loan 核准附属贷款 2: ^njqX
arbitrage 套戥；套汇；套利 D_D ,t8_Y
arbitrageur 套戥者；套汇者 zmFws- +A
arbitrary amount 临时款项 M@7Xp )S"
arrangement 措施；安排；协定 Mg J5B(
c
arrears 欠款 & y. dm W
arrears of pay 欠付薪酬 o#
hI 5
arrears of revenue 逾期未收税款；逾期未收的帐项 V0i9DK|!
articles of association 组织章程；组织细则；组织章程细则 c[(Pg%
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3(_!`0#F%
ascertainment of profit 确定利润 SG]K
"Asia Clear" “亚洲结算系统”
