allotment 分配；配股 Gc^t%Ue-H)
allotment notice 股份配售通知；配股通知 P57GqT
allotment of shares 股份分配 3W'FcE) |E
allowable 可获宽免；免税的 1t#X Q?8
allowable business loss 可扣除的营业亏损 sW'6} ^Q
allowable expenses 可扣税的支出 <S {7Ro
allowance 免税额；津贴；备抵；准备金 BPiiexTV9
allowance for debts 债项的免税额 QES^^PQe:
allowance for depreciation by wear and tear 耗损折旧免税额 ~4+8p9f
allowance for funeral expenses 殡殓费的免税额 V" }*"P-%
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QE* %HR'
allowance for repairs and outgoings 修葺及支出方面的免税额 _'
lmCj8L
allowance to debtor 给债务人的津贴 feN!_ -
alteration of capital 资本更改 g@(4ujOT
alternate trustee 候补受托人 ,\}k~ U99
amalgamation 合并 [%? hCc
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3 69Zu4|u
ambit of charges 征税范围；收费范围 "?[7#d])
amended valuation 经修订的估值 kz
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American Commodities Exchange 美国商品交易所 ]Y =S
American Express Bank Limited 美国运通银行 kw#X]`c3
American Stock Exchange 美国证券交易所 F R(QFt!g
amortization 摊销 FSe5k5
amount due from banks 存放银行同业的款项 &~}@u[=ux
amount due from banks abroad 存放海外银行同业的款项 ) WclV~
amount due from holding companies 控股公司欠款 F Nlx1U[
amount due from local banks 存放本港银行同业的款项 J7Sx !PQ
amount due to banks 银行同业的存款 dXDXRY.FMQ
amount due to banks abroad 海外银行同业的存款 UT ~4Cfb
amount due to holding companies 控股公司存款 X7b!;%3 @
amount due to local banks 本港银行同业的存款 c l9$g7
amount due to outport banks 外埠银行同业的存款 MU*It"@}2
amount for note issue 发行纸币的款额 IE}Sdeqi)
amount of bond 担保契据的款额 c~37 +^B:
amount of consideration 代价款额 EFD?di)s
amount of contribution 供款数额 Qqh^E _O
amount of indebtedness 负债款额 p_;r%o=
amount of principal of the loan 贷款本金额 U(!?d ]en
amount of rates chargeable 应征差饷数额 +dJ&tuL:S
amount of share capital 股本额 Eny!R@u7q
amount of sums assured 承保款额 _V&x`ks
amount of variation 变动幅度 [)0
R'xL6
amount of vote 拨款数额 \D ^7Z9 7
amount payable 应付款额 Wy!uRzbBv
amount receivable 应收款额 w7r'SCVh3+
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !9PX\Xbn
analysis 分析 2zM-Ob<U`
ancillary risk 附属风险 C&e8a9*,(a
annual account 周年帐目；周年帐目报表；年度决算；年结 8ZFH}v@V1'
annual accounting date 年结日期 88#N~j~P
annual allowance 每年免税额；年积金；年度津贴；年津 yj'C y8
annual balance 年度余额 :|Upx 4]Ec
annual disposable income 每年可动用收入 n}f3Vrl
annual estimates 周年预算 >r ~|1kQ.
annual fee 年费 ZDfS0]0F
annual general meeting 周年大会 !@A|L#*
annual growth rate 年增率；每年增长率 3#B@83C0Z
annual long-term supplement 长期个案每年补助金 vWuy ft *
annual pensionable emolument 可供计算退休金的年薪 GG*BN<( >!
annual report 年报 #U:0/4
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Annual Report on the Consumer Price Index 《消费物价指数年报》 J OPTc]
annual return 周年报表；周年申报表；每年报税表格 x~% \y
Annual Return Rules 《周年报表规则》 8cB=}XgYS
annual review of consumer prices 每年消费物价回顾 oH= 4m~'V
annual roll-forward basis 逐年延展方式 4I
z.fAw
annual salary 年薪 TX&[;jsj
annual statement 年度报表；年度决算表
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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 K[n<+e;G
annuitant 年金受益人 R &gWqt/
annuity 年金 ` 4OMZMq
annuity contract 年金合约
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annuity on human life 人寿年金 1 T:)Zv'
antecedent debt 先前的债项 1+S g"?8
ante-dated cheque 倒填日期支票 w8O hJv
anticipated expenditure 预期开支 <Nvlk \LQ
anticipated net profit 预期纯利 z_'dRw
anticipated revenue 预期收入 LMt0'Ml9
anti-inflation measure 反通货膨胀措施 h a N"/C^
anti-inflationary stance 反通货膨胀立场
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apparent deficit 表面赤字 gNG.l
apparent financial solvency 表面偿债能力 5[1@`6j
apparent partner 表面合伙人 IcRM4Ib))Q
application for personal assessment 个人入息课税申请书 HhzkMJR8
application of fund 资金应用 C-_(13S
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 L(W%~UGN
V
appointed actuary 委任精算师 N!]PIWnC
appointed auditor 委任核数师；委任审计师 )8 oEs
appointed trustee 委任的受托人 D\@e{.$MZ|
appointer 委任人 '
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apportioned pro rata 按比例分摊 LAj}kW~
apportionment 分配；分摊 k>7gy?Y!K<
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (\ T8!s{AO
apportionment formula 分摊方程式 C3] \ $
apportionment of estate duty 遗产税的分摊 9zmD6G!}t
appraisal 估价；评估 6Wf*>G
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appreciable growth 可观增长 V|+ `L-
appreciable impact 显着影响 `^?}s
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appreciable increase 可观增长 <WO&$&
appreciation 增值；升值 xV "6d{+
appreciation against other currencies 相对其他货币升值 }_Tt1iai*
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .i1jFwOd|G
appreciation tax 增值税 #( $k 3OA
appropriation 拨款；拨用；拨付 U f= vs(
appropriation account 拨款帐目 Iq^~
Appropriation Bill 拨款法案 Q@PJ)f
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appropriation-in-aid system 补助拨款办法 SJso'6 g
approved assets 核准资产 cdd
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approved basket stock 认可一篮子证券 <\B],M1=s=
approved budget 核准预算 EI[e+
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approved charitable donation 认可慈善捐款
iK$Vd+Lgc
approved charitable institution 认可慈善机构 Ry3+/]
approved currency 核准货币；认可货币 %@M0
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approved estimates 核准预算 ;D%$Eh&oma
approved estimates of expenditure 核准开支预算 yg]suU<z]
approved overseas insurer 核准海外保险人
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approved overseas trust company 核准海外信托公司 67Af } >Q
approved pooled investment fund 核准汇集投资基金 W;xW:
-
approved provident fund scheme 认可公积金计划 Km|
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approved provision 核准拨款 23(B43zy
approved redeemable share 核准可赎回股份 <B|n<R<?
approved regional stock 认可地区性证券 :DS2zA
approved retirement scheme 认可退休金计划 [Q2S3szbt6
approved subordinated loan 核准附属贷款 ;t.SiA
arbitrage 套戥；套汇；套利 0"wbc Ah)
arbitrageur 套戥者；套汇者 W}#QKZ)MB
arbitrary amount 临时款项 /\IAr,w[
arrangement 措施；安排；协定 I!C(K^
arrears 欠款 U08<V:~
arrears of pay 欠付薪酬 '6Pu[^x
arrears of revenue 逾期未收税款；逾期未收的帐项 L%c
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articles of association 组织章程；组织细则；组织章程细则 ):|G
k Sm
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l%-67(
ascertainment of profit 确定利润 w>H%[\Qs
"Asia Clear" “亚洲结算系统”
