allotment 分配；配股 cMyiW$;
allotment notice 股份配售通知；配股通知 ~CB [9D=
allotment of shares 股份分配 P./V6i<:
allowable 可获宽免；免税的 #/"8F O%~p
allowable business loss 可扣除的营业亏损 t"hYcnC
allowable expenses 可扣税的支出 C *U'~qRK
allowance 免税额；津贴；备抵；准备金 'E/*d2CDM(
allowance for debts 债项的免税额 bmN q[}
allowance for depreciation by wear and tear 耗损折旧免税额 mK+IEZV<3
allowance for funeral expenses 殡殓费的免税额 q{s(.Uq$&
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C{sLz9
allowance for repairs and outgoings 修葺及支出方面的免税额 3czeTj
allowance to debtor 给债务人的津贴 V@>r*7\ F
alteration of capital 资本更改 bfB\h *XO
alternate trustee 候补受托人 IDkWGh
amalgamation 合并 pi=-#g(2
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .)}@J5 P)
ambit of charges 征税范围；收费范围 V/ cP4
{L
amended valuation 经修订的估值 ul%h@=n
American Commodities Exchange 美国商品交易所 w%WF-:u7|
American Express Bank Limited 美国运通银行 }I 3 gU
American Stock Exchange 美国证券交易所 A +
y
amortization 摊销 ;^*Unyt[4]
amount due from banks 存放银行同业的款项 hjaT^(Y
amount due from banks abroad 存放海外银行同业的款项 ,yd
MU\so(
amount due from holding companies 控股公司欠款 &_J D)mM5
amount due from local banks 存放本港银行同业的款项 {x'GJtpb
amount due to banks 银行同业的存款 +!QJTn"3
amount due to banks abroad 海外银行同业的存款 u@ jX+\
amount due to holding companies 控股公司存款 REZJ}%}/
amount due to local banks 本港银行同业的存款 T\Uek- (
amount due to outport banks 外埠银行同业的存款 iA8U Yd3Q
amount for note issue 发行纸币的款额 >=]'hyn]]
amount of bond 担保契据的款额 z0|&W&&D
amount of consideration 代价款额 d,8mY/S> w
amount of contribution 供款数额 USFD y
amount of indebtedness 负债款额 &1+X\c+t b
amount of principal of the loan 贷款本金额 pO8ePc@=D
amount of rates chargeable 应征差饷数额 jTL Sdul+
amount of share capital 股本额 wApMzZ(X2y
amount of sums assured 承保款额 J_>w 3
uY
amount of variation 变动幅度 {Fzs@,|W.
amount of vote 拨款数额 YF+n
b.0.
amount payable 应付款额 d
Le-nF
amount receivable 应收款额 hp{OL< 2M
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JG9` h#
analysis 分析 ]sk koM
ancillary risk 附属风险 ?<G]&EK~~]
annual account 周年帐目；周年帐目报表；年度决算；年结 J8 Yd1.Qj
annual accounting date 年结日期 c/_ +o;Bc
annual allowance 每年免税额；年积金；年度津贴；年津 )DYI
.
annual balance 年度余额 \rVQQ| l
annual disposable income 每年可动用收入 )lJao
annual estimates 周年预算 ^F:k3,_[
annual fee 年费 `R"I;qV
annual general meeting 周年大会 s7o
T G!
annual growth rate 年增率；每年增长率 j5
g# M
annual long-term supplement 长期个案每年补助金 )xb|3&+W
annual pensionable emolument 可供计算退休金的年薪 )sho*;_o
annual report 年报 qF 9NQ;
Annual Report on the Consumer Price Index 《消费物价指数年报》 !QDQ_
annual return 周年报表；周年申报表；每年报税表格 %c E 2s`
Annual Return Rules 《周年报表规则》 $lhC{&tBV
annual review of consumer prices 每年消费物价回顾 ID.n1i3
annual roll-forward basis 逐年延展方式 z,{<Nm7&F
annual salary 年薪 XQ 4G)
annual statement 年度报表；年度决算表 *>VVt8*Et
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lV
.F,3
annuitant 年金受益人 Yq(G;mjM
annuity 年金 nenU)*o
annuity contract 年金合约 ;Ag
3c+
annuity on human life 人寿年金 _-5,z P R
antecedent debt 先前的债项 0oEOre3^%
ante-dated cheque 倒填日期支票 ~tOAT;g}q
anticipated expenditure 预期开支 "*,X L
uv>
anticipated net profit 预期纯利 T97]P- }
anticipated revenue 预期收入 |
Yq$s U
anti-inflation measure 反通货膨胀措施 y>*xVK{D
anti-inflationary stance 反通货膨胀立场 p$ bnK ]
apparent deficit 表面赤字 erVO|<%=R
apparent financial solvency 表面偿债能力 9<K j6t_
apparent partner 表面合伙人 *Z_C4Tj
application for personal assessment 个人入息课税申请书 K Fa_
application of fund 资金应用 uUKcB:
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 2< hAa9y
appointed actuary 委任精算师 9o>8 o
appointed auditor 委任核数师；委任审计师 3_q3Bk
appointed trustee 委任的受托人 Agrp(i"\@
appointer 委任人 n ]dL?BJ
apportioned pro rata 按比例分摊 ,RN:^5 p
apportionment 分配；分摊 aTf`BG{kw
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e) E$}4
apportionment formula 分摊方程式
=}PdH`S
apportionment of estate duty 遗产税的分摊 LHJ":^
appraisal 估价；评估 $< ld3[l i
appreciable growth 可观增长 -R{V-
appreciable impact 显着影响 nk3y"ne7
appreciable increase 可观增长 C{2xHd/*
appreciation 增值；升值 r=c<--_@
appreciation against other currencies 相对其他货币升值 jNeI2-9c}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c^`]`xi X
appreciation tax 增值税 4[r/}/iG o
appropriation 拨款；拨用；拨付 85;b9k&\M
appropriation account 拨款帐目 b~-%c_
Appropriation Bill 拨款法案 |a{ Q 0:
appropriation-in-aid system 补助拨款办法 x1 1U@jd+1
approved assets 核准资产 ["}rk
approved basket stock 认可一篮子证券 "`asF g
approved budget 核准预算 fL]Pzt sk+
approved charitable donation 认可慈善捐款 j5I`a 1j`
approved charitable institution 认可慈善机构 NAPX_B,6
approved currency 核准货币；认可货币 XR!us/U`a
approved estimates 核准预算 ?bw4 ~
approved estimates of expenditure 核准开支预算 ;l}- Z@! /
approved overseas insurer 核准海外保险人 !z{-?o/
approved overseas trust company 核准海外信托公司 xJ2
*LM
-
approved pooled investment fund 核准汇集投资基金 3Tq\BZ
approved provident fund scheme 认可公积金计划 DS|
KkTy3
approved provision 核准拨款 e *j .
approved redeemable share 核准可赎回股份 f3|@|'
;
approved regional stock 认可地区性证券 )J?{+3
approved retirement scheme 认可退休金计划 #Km:}=
approved subordinated loan 核准附属贷款 ;60.l!
arbitrage 套戥；套汇；套利 p\{-t84n
arbitrageur 套戥者；套汇者 ~ 8aJ S,u
arbitrary amount 临时款项 |j3'eW& =
arrangement 措施；安排；协定 hm<}p&!J
arrears 欠款 h $N0 D !
arrears of pay 欠付薪酬 ^t7x84jh L
arrears of revenue 逾期未收税款；逾期未收的帐项 O iDh
J
articles of association 组织章程；组织细则；组织章程细则
rxO2QQ%V
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #yI.nzA*
ascertainment of profit 确定利润 7w;O}a xI
"Asia Clear" “亚洲结算系统”
