allotment 分配；配股 ye-[l7
allotment notice 股份配售通知；配股通知 WK5B8u*<
allotment of shares 股份分配 [jR >.H'
allowable 可获宽免；免税的 to; ^'#B
allowable business loss 可扣除的营业亏损 22/"0=2g
allowable expenses 可扣税的支出 . @0 @Y
allowance 免税额；津贴；备抵；准备金 TVF:z_M9
allowance for debts 债项的免税额 wb>"'%
allowance for depreciation by wear and tear 耗损折旧免税额 sI MN""@Y^
allowance for funeral expenses 殡殓费的免税额 y~' %PUN
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ; +1ooeU
allowance for repairs and outgoings 修葺及支出方面的免税额 wf_ $#.;m
allowance to debtor 给债务人的津贴 ^^g u
alteration of capital 资本更改 ,3
[FD9
alternate trustee 候补受托人 ^CK
D[s
amalgamation 合并 jx}
7/
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CfT(a!;Eox
ambit of charges 征税范围；收费范围 [A'e
7Do%'
amended valuation 经修订的估值 WRrg5&._q
American Commodities Exchange 美国商品交易所 gZBb /<
American Express Bank Limited 美国运通银行 P%;lHC #i
American Stock Exchange 美国证券交易所 07]9VJa
amortization 摊销 U|<>xe*|%
amount due from banks 存放银行同业的款项 L LL;SNY
amount due from banks abroad 存放海外银行同业的款项 D&x.io
amount due from holding companies 控股公司欠款 {55f{5y3
c
amount due from local banks 存放本港银行同业的款项 DVt^ O [
amount due to banks 银行同业的存款 H43d[@h
amount due to banks abroad 海外银行同业的存款 -p"}K~lt:
amount due to holding companies 控股公司存款 0p+3 6g
amount due to local banks 本港银行同业的存款 BMtk/r/
amount due to outport banks 外埠银行同业的存款 ~iPXn1
amount for note issue 发行纸币的款额 =y >CO:^G%
amount of bond 担保契据的款额 2%| n}V[
amount of consideration 代价款额 FOh
q&\nkU
amount of contribution 供款数额 dA^{}zZu
amount of indebtedness 负债款额 $rJgBN
amount of principal of the loan 贷款本金额 Tz~a. h@
amount of rates chargeable 应征差饷数额 Q!r &vQ/g
amount of share capital 股本额 9fWR8iV
amount of sums assured 承保款额 FOteN QTj
amount of variation 变动幅度 VUO e7c=
amount of vote 拨款数额 P$]K
amount payable 应付款额 <\$?.tTZ {
amount receivable 应收款额 7'gk=MQc
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BC5R$W. e
analysis 分析 BY9Z }/{j
ancillary risk 附属风险 96S$Y~G# &
annual account 周年帐目；周年帐目报表；年度决算；年结 2PSkLS&I M
annual accounting date 年结日期 #xfav19{ .
annual allowance 每年免税额；年积金；年度津贴；年津 * \ B(-
annual balance 年度余额 h/2@4XKj
annual disposable income 每年可动用收入 ("YWJJ'H
annual estimates 周年预算 Dbb=d8u tE
annual fee 年费 U5OFw+J
annual general meeting 周年大会 3dJiu
annual growth rate 年增率；每年增长率 Xpv<v[a
annual long-term supplement 长期个案每年补助金 I`s ~.fZt
annual pensionable emolument 可供计算退休金的年薪 ~'|^|*}~Dj
annual report 年报 i3pOGa<
Annual Report on the Consumer Price Index 《消费物价指数年报》 7VskZbj\
annual return 周年报表；周年申报表；每年报税表格 ^y%8_r&
Annual Return Rules 《周年报表规则》 AAqfp/D
C
annual review of consumer prices 每年消费物价回顾 mw Mu1#
annual roll-forward basis 逐年延展方式
M`7[hr
annual salary 年薪 ?B@3A)a
annual statement 年度报表；年度决算表 76] Z~^Y
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 cB_9@0r[S
annuitant 年金受益人 XB@i{/6K
annuity 年金 R;fe v
1mE
annuity contract 年金合约 &gr
T@
annuity on human life 人寿年金 H/k]u)Gtv
antecedent debt 先前的债项 x iz+ R9p
ante-dated cheque 倒填日期支票 q(csZ\e=
anticipated expenditure 预期开支 z qURnsJ
anticipated net profit 预期纯利 Ov4=!o=
anticipated revenue 预期收入 ]
_W'-B
anti-inflation measure 反通货膨胀措施 w%::~]
anti-inflationary stance 反通货膨胀立场 Efo y]6P\
apparent deficit 表面赤字 Dm$SW<!l|
apparent financial solvency 表面偿债能力 I[b{*g2Zw
apparent partner 表面合伙人 \t`Vq JLyu
application for personal assessment 个人入息课税申请书 <f =<r*6
application of fund 资金应用 xAO\' #m
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Y+kuj],h
appointed actuary 委任精算师 /D yig
appointed auditor 委任核数师；委任审计师 )T? B O
appointed trustee 委任的受托人 (D6ks5Uui
appointer 委任人 Q&lb]U+\u
apportioned pro rata 按比例分摊 > 5
?c93?
apportionment 分配；分摊 ,L<x=Dg
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CIsX$W
apportionment formula 分摊方程式 :' xZF2
apportionment of estate duty 遗产税的分摊 T!Tp:&O-
appraisal 估价；评估 >;F} >_i
appreciable growth 可观增长 &y7
=tEV
appreciable impact 显着影响 Q@8(e&{#W
appreciable increase 可观增长 q(WGvl^r
appreciation 增值；升值 ic3Szd^4
appreciation against other currencies 相对其他货币升值 u\
/TR#b
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hN*v|LFf1
appreciation tax 增值税 PW iuM=E
appropriation 拨款；拨用；拨付 P.g./8N`z
appropriation account 拨款帐目 Jr %F#/
Appropriation Bill 拨款法案 |'u BkL0q
appropriation-in-aid system 补助拨款办法 }}u`*&,g
approved assets 核准资产 wAgV evE
approved basket stock 认可一篮子证券 YMy**
approved budget 核准预算
f:y:: z
approved charitable donation 认可慈善捐款 P #8+1iC1
approved charitable institution 认可慈善机构 I,05'edCQ
approved currency 核准货币；认可货币 8r:T&)v
approved estimates 核准预算 <AiE~l| D
approved estimates of expenditure 核准开支预算 xls
US'Eo
approved overseas insurer 核准海外保险人 9i
lJ
approved overseas trust company 核准海外信托公司 9~2iA,xs
approved pooled investment fund 核准汇集投资基金 2^75 |Q
approved provident fund scheme 认可公积金计划 ~p:hqi1+<+
approved provision 核准拨款 J t0/*^'
approved redeemable share 核准可赎回股份 C-@M|K9A'
approved regional stock 认可地区性证券 {5HQ=&
approved retirement scheme 认可退休金计划 P MX'vA`
approved subordinated loan 核准附属贷款 :Ig9n :
arbitrage 套戥；套汇；套利 p&0 G
arbitrageur 套戥者；套汇者 lp5'-Jo
arbitrary amount 临时款项 x
RO9o3
arrangement 措施；安排；协定 T, Q7 YI
arrears 欠款 k2 _y84;D
arrears of pay 欠付薪酬 *-.`Q
arrears of revenue 逾期未收税款；逾期未收的帐项 W5()A,R
articles of association 组织章程；组织细则；组织章程细则 ??|, wI
Rz
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +W$uHQq
ascertainment of profit 确定利润 LaZ
@4/z!
"Asia Clear" “亚洲结算系统”
