allotment 分配；配股 fqBz"l>5A
allotment notice 股份配售通知；配股通知 FS!9 j8
allotment of shares 股份分配 RCi8{~rIvS
allowable 可获宽免；免税的 ).0p\ .W~
allowable business loss 可扣除的营业亏损 @$Yk#N;&(
allowable expenses 可扣税的支出 B.KK@
allowance 免税额；津贴；备抵；准备金 Spu;
allowance for debts 债项的免税额 qu!x#OY+
allowance for depreciation by wear and tear 耗损折旧免税额 neE
Zw#(Z
allowance for funeral expenses 殡殓费的免税额 ^6Zx-Mf\
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bSn={O"M
allowance for repairs and outgoings 修葺及支出方面的免税额 hsJ^Au=})w
allowance to debtor 给债务人的津贴 HR?bnkv|id
alteration of capital 资本更改 gI9nxy
alternate trustee 候补受托人 e pG]$T![
amalgamation 合并 .tHjGx
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}_-tJ.
ambit of charges 征税范围；收费范围 9P,[MZ
amended valuation 经修订的估值 !vVW8hb p
American Commodities Exchange 美国商品交易所 .t9`e =%
American Express Bank Limited 美国运通银行 .JTRFk{W
American Stock Exchange 美国证券交易所 bK
sEXS
amortization 摊销 I2pE}6q
amount due from banks 存放银行同业的款项 [z"oi'"fQ
amount due from banks abroad 存放海外银行同业的款项 V|F/ynJfA
amount due from holding companies 控股公司欠款 ( kyRx+gA
amount due from local banks 存放本港银行同业的款项 :;TF_S v
amount due to banks 银行同业的存款 &x=_n'
amount due to banks abroad 海外银行同业的存款 Ut C<TBr
amount due to holding companies 控股公司存款 mM2I
amount due to local banks 本港银行同业的存款 m- a':
amount due to outport banks 外埠银行同业的存款 j?T>S]xOX
amount for note issue 发行纸币的款额 v~W
;&{
amount of bond 担保契据的款额 qrjSG%i~J7
amount of consideration 代价款额 Q[%G`;e #
amount of contribution 供款数额 f3^qO
9R
amount of indebtedness 负债款额 `sy_'`i>X
amount of principal of the loan 贷款本金额 `c|H^*RC
amount of rates chargeable 应征差饷数额 | `k k mq
amount of share capital 股本额 MRZN4<} 9
amount of sums assured 承保款额 O2yD{i#l*#
amount of variation 变动幅度 9$ qw&j[
amount of vote 拨款数额 68w~I7
D>
amount payable 应付款额 nr8#;D
amount receivable 应收款额 8e
?9:VM]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N)a5~<fBG
analysis 分析 !KT.p2\
ancillary risk 附属风险 XMykUr e |
annual account 周年帐目；周年帐目报表；年度决算；年结 L?P[{Ohh/
annual accounting date 年结日期 k]P 'D
.
annual allowance 每年免税额；年积金；年度津贴；年津 ! ,{N>{I
annual balance 年度余额 H;@0L}Nu+}
annual disposable income 每年可动用收入 X+HPdrT
annual estimates 周年预算 =3rf}bl2
annual fee 年费 T~SkFZ
annual general meeting 周年大会 0LP0q9S:9
annual growth rate 年增率；每年增长率 : ;hm^m]Y
annual long-term supplement 长期个案每年补助金 {zc*yV\
annual pensionable emolument 可供计算退休金的年薪 D
HyQ:0q
annual report 年报 , `'A"]"
Annual Report on the Consumer Price Index 《消费物价指数年报》 BeD>y@ it
annual return 周年报表；周年申报表；每年报税表格 DY/%|w *L
Annual Return Rules 《周年报表规则》 0"N4WH O
annual review of consumer prices 每年消费物价回顾 beT[7uVj_
annual roll-forward basis 逐年延展方式 09 f;z
annual salary 年薪 /QCg E ~
annual statement 年度报表；年度决算表 u[4h|*'"|
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 y5D3zqCG
annuitant 年金受益人 C43I(.2g
annuity 年金 OwgPgrV
annuity contract 年金合约 s ya!VF]`
annuity on human life 人寿年金 mi5bk>o
antecedent debt 先前的债项 6 /p9ag]
ante-dated cheque 倒填日期支票 E@l@f
anticipated expenditure 预期开支 7fd
,I% v
anticipated net profit 预期纯利 { i4 `- w
anticipated revenue 预期收入 \l # H#~
anti-inflation measure 反通货膨胀措施 ; NAKU
anti-inflationary stance 反通货膨胀立场 e5lJ)
_o
apparent deficit 表面赤字 {A%&D^o)
apparent financial solvency 表面偿债能力 _ j{)%%?r
apparent partner 表面合伙人 _`laP5~
application for personal assessment 个人入息课税申请书 /?|;f2tbV2
application of fund 资金应用 Ei
Dpy#f}
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 W'E3_dj+
appointed actuary 委任精算师 rJtk4hOF
appointed auditor 委任核数师；委任审计师 EpCNp FQT<
appointed trustee 委任的受托人 hh.`Yu L
appointer 委任人 2 $2@?]|?
apportioned pro rata 按比例分摊 LJ 9#!r@H
apportionment 分配；分摊 &Ot 9"Aq:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jH;L7
apportionment formula 分摊方程式 :; La V
apportionment of estate duty 遗产税的分摊 UIZ9" Da
appraisal 估价；评估 &sXk!!85:
appreciable growth 可观增长 j~cG#t]
appreciable impact 显着影响 ymR AQVv
appreciable increase 可观增长 <iH"5DEe
appreciation 增值；升值 Y9%zo~]-W'
appreciation against other currencies 相对其他货币升值 -:J uxh
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 se bm
appreciation tax 增值税 uMZ<i}
appropriation 拨款；拨用；拨付 MRK3Cey} %
appropriation account 拨款帐目 g y#G; 9p
Appropriation Bill 拨款法案 a",
8N"'
appropriation-in-aid system 补助拨款办法 l~@ -oE
approved assets 核准资产 O\@0o|NM
approved basket stock 认可一篮子证券 Tv%
Z|%*
approved budget 核准预算 N p.<&`p!
approved charitable donation 认可慈善捐款 THy
approved charitable institution 认可慈善机构 fq):'E)
approved currency 核准货币；认可货币 ,ob)6P^rw
approved estimates 核准预算 y>r^ MQ
approved estimates of expenditure 核准开支预算 9IacZ
approved overseas insurer 核准海外保险人 _PP-'^ U
approved overseas trust company 核准海外信托公司 ' X_%m~}N
approved pooled investment fund 核准汇集投资基金 i^4i]+
approved provident fund scheme 认可公积金计划 wqX!7rD/g)
approved provision 核准拨款 ;jlI>;C;V
approved redeemable share 核准可赎回股份 q _:7uQ
approved regional stock 认可地区性证券 FuFICF7+C
approved retirement scheme 认可退休金计划 u 1Wixjd|
approved subordinated loan 核准附属贷款 BG]|iHi
arbitrage 套戥；套汇；套利 nv: VX{%
arbitrageur 套戥者；套汇者 Of<Vr.m{R
arbitrary amount 临时款项 SK
,UW6h
arrangement 措施；安排；协定 3Z%j x#
arrears 欠款 _sCzee&uQ
arrears of pay 欠付薪酬 _M- PF$
arrears of revenue 逾期未收税款；逾期未收的帐项 S3c%</'
articles of association 组织章程；组织细则；组织章程细则 8Urj;KkD
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %6:"tuA
ascertainment of profit 确定利润 o4aFgal1
"Asia Clear" “亚洲结算系统”
