allotment 分配；配股 g tb,}T=1
allotment notice 股份配售通知；配股通知 |S VL%agZ
allotment of shares 股份分配 ApAHa]Ccp
allowable 可获宽免；免税的 <NX6m|DD
allowable business loss 可扣除的营业亏损 e~BUAz
allowable expenses 可扣税的支出 4ze4{a ^
allowance 免税额；津贴；备抵；准备金 =dI2j@}c
allowance for debts 债项的免税额 v 4x1=E
allowance for depreciation by wear and tear 耗损折旧免税额 'St\$X
allowance for funeral expenses 殡殓费的免税额 6~6*(s|]A
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7(= 09z
allowance for repairs and outgoings 修葺及支出方面的免税额 lMBXD?,,J
allowance to debtor 给债务人的津贴 < G:G/
alteration of capital 资本更改 )h?Pz1-W1
alternate trustee 候补受托人 s3l: S
T
amalgamation 合并 l+8G6?@]>
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H#j Z'I
ambit of charges 征税范围；收费范围 L9)nRV8
amended valuation 经修订的估值 3DO
^vV
American Commodities Exchange 美国商品交易所 9"~,ha7S$
American Express Bank Limited 美国运通银行 wi/dR}*A
American Stock Exchange 美国证券交易所 5S ?+03h~
amortization 摊销 8L*P!j9`EY
amount due from banks 存放银行同业的款项 U*6)/.J
amount due from banks abroad 存放海外银行同业的款项 <O?UC/$)7
amount due from holding companies 控股公司欠款 J'>i3e Lq
amount due from local banks 存放本港银行同业的款项 OmX(3>:9
amount due to banks 银行同业的存款 Od
:, r
amount due to banks abroad 海外银行同业的存款 eE-
@dU?
amount due to holding companies 控股公司存款 T"$yh2t SY
amount due to local banks 本港银行同业的存款 o=VDO,eS
amount due to outport banks 外埠银行同业的存款 CwVORf,uA
amount for note issue 发行纸币的款额 kMLWF
amount of bond 担保契据的款额 Jk!*j
amount of consideration 代价款额 mN:p=.&
<
amount of contribution 供款数额 nE3'm[)
amount of indebtedness 负债款额 fgSe]q//
amount of principal of the loan 贷款本金额 !
uyC$8V*l
amount of rates chargeable 应征差饷数额 g4 |s9RMD
amount of share capital 股本额 zLiFk<G@Xi
amount of sums assured 承保款额 4U;6 2 jq
amount of variation 变动幅度 |H'4];>R?
amount of vote 拨款数额 2 ,X~a;+
amount payable 应付款额 )N4_SA
amount receivable 应收款额 )!&7X L[
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tb-:9*2j-
analysis 分析 >~sAa+Oxi
ancillary risk 附属风险 5L}qL?S`x|
annual account 周年帐目；周年帐目报表；年度决算；年结 s"
jxj
annual accounting date 年结日期 ]D;X"2I2'b
annual allowance 每年免税额；年积金；年度津贴；年津 =i/7&gC
annual balance 年度余额 !5P\5WF~Y
annual disposable income 每年可动用收入 M6P`~e mX2
annual estimates 周年预算 3i'L5f67
annual fee 年费 _ cY!\'
annual general meeting 周年大会 #X(KW&;m
annual growth rate 年增率；每年增长率 ?p8(Uc#73
annual long-term supplement 长期个案每年补助金
crt
)}L8-
annual pensionable emolument 可供计算退休金的年薪 g=
ql 3N
annual report 年报 2=TQU33#
Annual Report on the Consumer Price Index 《消费物价指数年报》 q >|:mXR
annual return 周年报表；周年申报表；每年报税表格 Ty2 1-0 F
Annual Return Rules 《周年报表规则》
RTW4r9~'
annual review of consumer prices 每年消费物价回顾 .'y] Ea
annual roll-forward basis 逐年延展方式 ; 9r `P_r
annual salary 年薪 Ck|3
Di RQ
annual statement 年度报表；年度决算表 <
d GGH
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 VE<&0d<
annuitant 年金受益人 0P<bS?e<l
annuity 年金 q7
;TdQ
annuity contract 年金合约 y-TS?5Dr]
annuity on human life 人寿年金 J<<0U;
antecedent debt 先前的债项 =!b<@
41
ante-dated cheque 倒填日期支票 n'yC- ;
anticipated expenditure 预期开支 =W6AUN/%p
anticipated net profit 预期纯利 $vC!Us{z
anticipated revenue 预期收入 e[HP]$\
anti-inflation measure 反通货膨胀措施 WdG jvs
anti-inflationary stance 反通货膨胀立场 w~eF0 {h
apparent deficit 表面赤字 a+TlZE>8
apparent financial solvency 表面偿债能力 ,{ C
apparent partner 表面合伙人 rTi W&#
application for personal assessment 个人入息课税申请书 <(YmkOS+
application of fund 资金应用 4,!S ?:7
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 ,iXE3TN;W
appointed actuary 委任精算师 lH6zZ8rh
appointed auditor 委任核数师；委任审计师 ckXJ9 >
appointed trustee 委任的受托人 uM\(# jZ
appointer 委任人 >g ]S"ku|
apportioned pro rata 按比例分摊 p4
#U:_
apportionment 分配；分摊 V=pg9KR!T
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jJc?/1 jv
apportionment formula 分摊方程式 Ng?n}$g*
apportionment of estate duty 遗产税的分摊 +)C?v&N
appraisal 估价；评估 D 6trqB
appreciable growth 可观增长 /;t42
g9w
appreciable impact 显着影响 AR i_ m
appreciable increase 可观增长 }xx[=t=nUf
appreciation 增值；升值 uP\?y(= "
appreciation against other currencies 相对其他货币升值 U5;
D'G
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O Xy>Tlv
appreciation tax 增值税 (c `t'e
appropriation 拨款；拨用；拨付 bJJB*$jW=
appropriation account 拨款帐目
&D
"$N "
Appropriation Bill 拨款法案 #2thg{5
appropriation-in-aid system 补助拨款办法 bE-{
U/;
approved assets 核准资产 #%4
-zNS
approved basket stock 认可一篮子证券 7(;M
approved budget 核准预算 }Z MbTsm
approved charitable donation 认可慈善捐款 3% ?01$k
approved charitable institution 认可慈善机构 [HJ^'/bB'
approved currency 核准货币；认可货币 PiMW 29B^
approved estimates 核准预算 +'9l 2DI;
approved estimates of expenditure 核准开支预算 Y yq:5V!
approved overseas insurer 核准海外保险人 pei-R
approved overseas trust company 核准海外信托公司 w(O/mUDX
approved pooled investment fund 核准汇集投资基金 U^
tr Z])
approved provident fund scheme 认可公积金计划 (|_1k u3!
approved provision 核准拨款 /
AFn8=9'^
approved redeemable share 核准可赎回股份 >=|Dir
approved regional stock 认可地区性证券 _ RT3Fk
approved retirement scheme 认可退休金计划 a"^0 ;a
approved subordinated loan 核准附属贷款 C zKU;~D=B
arbitrage 套戥；套汇；套利 gVM9*3LH6
arbitrageur 套戥者；套汇者 X /
arbitrary amount 临时款项 bce>DLF
arrangement 措施；安排；协定 -~O7.E(ok
arrears 欠款 0z@ KkU{Z
arrears of pay 欠付薪酬 /; ;_l2 t
arrears of revenue 逾期未收税款；逾期未收的帐项 ?{W@TY@S
articles of association 组织章程；组织细则；组织章程细则 ^nu~q+:+#
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xc.(-g[
ascertainment of profit 确定利润 99%oY
"Asia Clear" “亚洲结算系统”
