allotment 分配；配股 MB5V$toC
allotment notice 股份配售通知；配股通知 qU &v50n
allotment of shares 股份分配 <%4pvn8d?&
allowable 可获宽免；免税的 ` &)
allowable business loss 可扣除的营业亏损 @CPkP
allowable expenses 可扣税的支出 ~ hP ]<$ v
allowance 免税额；津贴；备抵；准备金 M"-53|#:w\
allowance for debts 债项的免税额 zzC{I@b
allowance for depreciation by wear and tear 耗损折旧免税额 e Z L!Z!
allowance for funeral expenses 殡殓费的免税额
+CQIm!Sp
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `^g-2~
allowance for repairs and outgoings 修葺及支出方面的免税额 K-(C5 "j_
allowance to debtor 给债务人的津贴 5a5JOl$8
alteration of capital 资本更改 JBV
06T_4o
alternate trustee 候补受托人 D1 ]?f`
amalgamation 合并 .^- I<4 .
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _0&U'/cs
ambit of charges 征税范围；收费范围 (h&=N a~
amended valuation 经修订的估值 QVb{+`.7
American Commodities Exchange 美国商品交易所 V+u0J"/8
American Express Bank Limited 美国运通银行 W$}2
$}r0U
American Stock Exchange 美国证券交易所 AAi4}
8+\
amortization 摊销 m9 'bDyyK
amount due from banks 存放银行同业的款项 =m;cy0))
amount due from banks abroad 存放海外银行同业的款项 So NgDFD
amount due from holding companies 控股公司欠款 mt *Dx
amount due from local banks 存放本港银行同业的款项 >)`*:_{
amount due to banks 银行同业的存款 e{Mkwi+j
amount due to banks abroad 海外银行同业的存款 xM&`>`;^e
amount due to holding companies 控股公司存款 H'@@%nO (
amount due to local banks 本港银行同业的存款 Bgs U:eKe
amount due to outport banks 外埠银行同业的存款 (>\4%(pnD
amount for note issue 发行纸币的款额 SR4 m b
Q:
amount of bond 担保契据的款额 ypvz&SzIh
amount of consideration 代价款额 [L2N[vy;
amount of contribution 供款数额 EP{ji"/7[
amount of indebtedness 负债款额 [Z[ p@Ux
amount of principal of the loan 贷款本金额 C61E=$
amount of rates chargeable 应征差饷数额 Q-e(>=Gv_
amount of share capital 股本额 / 7 R0w
amount of sums assured 承保款额 @
&GA0;q0t
amount of variation 变动幅度 c
S",Bw\
amount of vote 拨款数额 (]"`>, ray
amount payable 应付款额 A2nL=9~
amount receivable 应收款额 Xq$9H@.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7MX5hZF"
analysis 分析 ZjgfkZAS
ancillary risk 附属风险 dsZ-|C
annual account 周年帐目；周年帐目报表；年度决算；年结 |v
" &Y
annual accounting date 年结日期 E**Hu 9
annual allowance 每年免税额；年积金；年度津贴；年津 2Gc0pBqx
annual balance 年度余额 _BND{MsX
annual disposable income 每年可动用收入 0[-@<w ^j
annual estimates 周年预算 DbN_ (mC
annual fee 年费 ;C5
J ^xHI
annual general meeting 周年大会 RPTIDA))
annual growth rate 年增率；每年增长率 NV18~5#</
annual long-term supplement 长期个案每年补助金 d?[8VfAnh
annual pensionable emolument 可供计算退休金的年薪 )4FW~o<i
annual report 年报 nsXyReWka
Annual Report on the Consumer Price Index 《消费物价指数年报》 LII4sf]
annual return 周年报表；周年申报表；每年报税表格 0w".o!2\U{
Annual Return Rules 《周年报表规则》 U5;Y o+z
annual review of consumer prices 每年消费物价回顾 J'yiVneMw
annual roll-forward basis 逐年延展方式 rW2
annual salary 年薪 Mir(
}E
annual statement 年度报表；年度决算表 jGn2Q L
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 Hy2~D:34
annuitant 年金受益人 $mst\]&;
annuity 年金 ?f vK<0S`
annuity contract 年金合约 6P`!yBAu
annuity on human life 人寿年金 MJcW X|(y
antecedent debt 先前的债项 1v9 #Fr Y
ante-dated cheque 倒填日期支票 4#D>]AX
anticipated expenditure 预期开支 IoxdWQ4]A
anticipated net profit 预期纯利 bSk)GZyH\d
anticipated revenue 预期收入 A ~ wVY
anti-inflation measure 反通货膨胀措施 Y#oY'S .;y
anti-inflationary stance 反通货膨胀立场 kI H)>euZ
apparent deficit 表面赤字 3Ebkq[/*%
apparent financial solvency 表面偿债能力 3\?yjL^
apparent partner 表面合伙人 ,Y27uey{wa
application for personal assessment 个人入息课税申请书 a q]bF%7
application of fund 资金应用 BA`K ,#Ft7
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->
appointed actuary 委任精算师 N'M+Z=!
appointed auditor 委任核数师；委任审计师 0 t0m?rVW
appointed trustee 委任的受托人 ()EiBl(kWk
appointer 委任人 [ _3L
apportioned pro rata 按比例分摊 dJ=z '?|%g
apportionment 分配；分摊 `>\>'V<&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `j(-y`fo
apportionment formula 分摊方程式 F' JceU
apportionment of estate duty 遗产税的分摊 V?-OI>
appraisal 估价；评估 .Za)S5U
appreciable growth 可观增长 ? &$BQK
appreciable impact 显着影响 $w
,^q+
appreciable increase 可观增长 =o,6iJ^?$m
appreciation 增值；升值 9>[ *y8[:0
appreciation against other currencies 相对其他货币升值 Tf.D
FfV#y
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u*<knZ~ty
appreciation tax 增值税 8Rd*`]@[pk
appropriation 拨款；拨用；拨付 sEEyN3 N
appropriation account 拨款帐目 yxL(mt8
Appropriation Bill 拨款法案 3W"l}.&ZJ"
appropriation-in-aid system 补助拨款办法 ,I8[tiR"b
approved assets 核准资产 {Nny .@P)H
approved basket stock 认可一篮子证券 VK]sK e
approved budget 核准预算 nQ^ c{Bm:
approved charitable donation 认可慈善捐款 629 #t`W\
approved charitable institution 认可慈善机构 O" ,*N
approved currency 核准货币；认可货币 W3 2]#M=
approved estimates 核准预算 4xzoA'Mb@
approved estimates of expenditure 核准开支预算 H4IJLZ3G
approved overseas insurer 核准海外保险人 -gy@sSfvkv
approved overseas trust company 核准海外信托公司 l5CFm8%
approved pooled investment fund 核准汇集投资基金 #@K
%Mx
approved provident fund scheme 认可公积金计划 GGkU $qp2~
approved provision 核准拨款 M}xyW"yp
approved redeemable share 核准可赎回股份 ?bH!|aW(H
approved regional stock 认可地区性证券 *BAR` +;U
approved retirement scheme 认可退休金计划 S3.76&
approved subordinated loan 核准附属贷款 VL| q `n
arbitrage 套戥；套汇；套利 MXGz_Db4'
arbitrageur 套戥者；套汇者 >sm<$'vZ/
arbitrary amount 临时款项 >):^Zs
arrangement 措施；安排；协定 @_C?M5v
arrears 欠款 %g{<EuK]p
arrears of pay 欠付薪酬 ny pG
arrears of revenue 逾期未收税款；逾期未收的帐项 _/@u[dWeL
articles of association 组织章程；组织细则；组织章程细则 b]xE^zM-I`
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /m(v5v7(
ascertainment of profit 确定利润 h!q_''*;
"Asia Clear" “亚洲结算系统”
