allotment 分配；配股 t`
R#pQ
allotment notice 股份配售通知；配股通知 ]-$0?/`p8
allotment of shares 股份分配 -*s Da6L
allowable 可获宽免；免税的 VP$ `.y
allowable business loss 可扣除的营业亏损 f$x\~y<[
allowable expenses 可扣税的支出 1{oq8LB
allowance 免税额；津贴；备抵；准备金 ,y[wS5li
allowance for debts 债项的免税额 :[iWl8
allowance for depreciation by wear and tear 耗损折旧免税额 ZJ} V>Bu-
allowance for funeral expenses 殡殓费的免税额 ( Ck |RojC
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9=D\xBd|w
allowance for repairs and outgoings 修葺及支出方面的免税额 r/E;tm [\
allowance to debtor 给债务人的津贴 Qwn/
,
alteration of capital 资本更改 ZB'/D O=i
alternate trustee 候补受托人 a _YE[ 6
amalgamation 合并 K .cMuh
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (u81p
ambit of charges 征税范围；收费范围 [s-Km/
amended valuation 经修订的估值 n>t YeN)F<
American Commodities Exchange 美国商品交易所 :7t~p
&J
American Express Bank Limited 美国运通银行 @N`) Z3P+
American Stock Exchange 美国证券交易所 Y"
& &=M#
amortization 摊销 NhyVX%qt:
amount due from banks 存放银行同业的款项 p/B &R@%
amount due from banks abroad 存放海外银行同业的款项 6mJa
amount due from holding companies 控股公司欠款 ZqQJFyV*
amount due from local banks 存放本港银行同业的款项 LYPjdp2>"o
amount due to banks 银行同业的存款 c |[:vin
amount due to banks abroad 海外银行同业的存款 @Y'BqDFlZ
amount due to holding companies 控股公司存款 !HM|~G7
amount due to local banks 本港银行同业的存款 [kx_Izi/T
amount due to outport banks 外埠银行同业的存款 UdmYS3zs
amount for note issue 发行纸币的款额 `<Xq@\H
amount of bond 担保契据的款额 q/Dc*Qn
m
amount of consideration 代价款额 T|NNd1>
amount of contribution 供款数额 3jIi$X06
amount of indebtedness 负债款额 s+>VqyHgf
amount of principal of the loan 贷款本金额
vgSs]g
amount of rates chargeable 应征差饷数额 )6#dxb9
amount of share capital 股本额 *hVW >{a
amount of sums assured 承保款额 -b "7WBl
amount of variation 变动幅度 A.<HOx&#
amount of vote 拨款数额 ngoo4}
amount payable 应付款额 SF2A?L?}+
amount receivable 应收款额 'v.i' 6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r>1M&Y=<
analysis 分析 l@Vl^f~ P
ancillary risk 附属风险 P g.PD,&U
annual account 周年帐目；周年帐目报表；年度决算；年结 'f9
fw^
annual accounting date 年结日期 E~5r8gM,0
annual allowance 每年免税额；年积金；年度津贴；年津 _D:#M
annual balance 年度余额 L;=:OX 0
annual disposable income 每年可动用收入 Hxft~*
annual estimates 周年预算 MhN)ZhsC
annual fee 年费 $ :kG>R@\t
annual general meeting 周年大会 [6Y6{.%~
annual growth rate 年增率；每年增长率 +!IIt {u
annual long-term supplement 长期个案每年补助金 0S <;T+WA
annual pensionable emolument 可供计算退休金的年薪 ,.t v#j|A
annual report 年报 z5PFppSQ
Annual Report on the Consumer Price Index 《消费物价指数年报》 pqO} =*v@
annual return 周年报表；周年申报表；每年报税表格 ((
wG
K|d
Annual Return Rules 《周年报表规则》 1\:puC\)
annual review of consumer prices 每年消费物价回顾 ;hi
+.ng_
annual roll-forward basis 逐年延展方式 2mAXBqdm
annual salary 年薪 il `O*6-
annual statement 年度报表；年度决算表 OI"vC1.5
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 <:)T 7yVq
annuitant 年金受益人 = R|?LOEK+
annuity 年金 |[n-
H;0
annuity contract 年金合约 dg/OjiD[P
annuity on human life 人寿年金 qepsR/0M
antecedent debt 先前的债项 ^D 8 YF
ante-dated cheque 倒填日期支票 deSrs:.
anticipated expenditure 预期开支 3+_? /}<
anticipated net profit 预期纯利 y *A#}b*0
anticipated revenue 预期收入 #9 5. KkF
anti-inflation measure 反通货膨胀措施 )NJD+yQ%
anti-inflationary stance 反通货膨胀立场 } 5i
0R
apparent deficit 表面赤字
z "8%W?o>
apparent financial solvency 表面偿债能力 [uP_F,Y/
apparent partner 表面合伙人 (KR$PLxDK
application for personal assessment 个人入息课税申请书 es@_6ol .@
application of fund 资金应用 U2z1HIs
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 [8AGW7_
appointed actuary 委任精算师 GGk.-Ew@
appointed auditor 委任核数师；委任审计师 I#QBJ#
appointed trustee 委任的受托人 ?1JVzZ4H
appointer 委任人 ;}{xp J/
apportioned pro rata 按比例分摊 PV vNu5k
apportionment 分配；分摊 ZKTOif}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g#qt<d}j
apportionment formula 分摊方程式 $},Y)" mI
apportionment of estate duty 遗产税的分摊 N%!8 I
appraisal 估价；评估 YlD ui8.N
appreciable growth 可观增长 %7 h _D
appreciable impact 显着影响 )O~LXK=b
appreciable increase 可观增长 UR6.zE4=_
appreciation 增值；升值 YKq, `7" %
appreciation against other currencies 相对其他货币升值 }N^.4HOS8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mY ?^] 3-_
appreciation tax 增值税 -o*IJQ_
appropriation 拨款；拨用；拨付 6}" P m
appropriation account 拨款帐目 q
y73
Appropriation Bill 拨款法案 x'_I{$C &
appropriation-in-aid system 补助拨款办法 8B ;wn<O
approved assets 核准资产 T6MlKcw,t
approved basket stock 认可一篮子证券 ocBfs^ aW
approved budget 核准预算 K5gh7
approved charitable donation 认可慈善捐款 ?WE#%W7U
approved charitable institution 认可慈善机构 ScU?T<u:i
approved currency 核准货币；认可货币 L
A-H
approved estimates 核准预算 .w3.zZ0[
approved estimates of expenditure 核准开支预算 )$K )`uqb
approved overseas insurer 核准海外保险人 ? .E6U be
approved overseas trust company 核准海外信托公司 \xG> >A%
approved pooled investment fund 核准汇集投资基金 9,\b $?9
approved provident fund scheme 认可公积金计划 VqqI%[!Aw
approved provision 核准拨款 Sc'z vlq
approved redeemable share 核准可赎回股份 S 4uX utd
approved regional stock 认可地区性证券 X@KF}x's
approved retirement scheme 认可退休金计划 wYy=
Tl-N
approved subordinated loan 核准附属贷款 <?'d \B
arbitrage 套戥；套汇；套利 D@ut -J(.
arbitrageur 套戥者；套汇者 PjZsMHW%
arbitrary amount 临时款项 KM$L u2
arrangement 措施；安排；协定 `>&V_^y+
arrears 欠款 0zfh:O
arrears of pay 欠付薪酬 (UWWULV
arrears of revenue 逾期未收税款；逾期未收的帐项 *TQXE:vZ[
articles of association 组织章程；组织细则；组织章程细则 R GF anP
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z18T<e
ascertainment of profit 确定利润 xtW Q.
"Asia Clear" “亚洲结算系统”
