allotment 分配；配股 v ]/OAH6D
allotment notice 股份配售通知；配股通知 E VN-<=i^
allotment of shares 股份分配 ~$&:NB1~q
allowable 可获宽免；免税的 \i fK~?
allowable business loss 可扣除的营业亏损 B0b[p*g Il
allowable expenses 可扣税的支出 Xx3 g3P
allowance 免税额；津贴；备抵；准备金 xb+RRTgj
allowance for debts 债项的免税额 F}6DB*
allowance for depreciation by wear and tear 耗损折旧免税额 #hD}S ~
allowance for funeral expenses 殡殓费的免税额 t
g
K G&
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9lZAa8Rx i
allowance for repairs and outgoings 修葺及支出方面的免税额 "w npiB}
allowance to debtor 给债务人的津贴 S'
(cqO}=F
alteration of capital 资本更改 M('s|>\l
alternate trustee 候补受托人 yyY~ *
Le
amalgamation 合并 z. 2r@Psk
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C%}]"0Q1
ambit of charges 征税范围；收费范围 YGq=8p7.R
amended valuation 经修订的估值 b H\'uaJ
American Commodities Exchange 美国商品交易所 v"P&` 1=T
American Express Bank Limited 美国运通银行 W_[|X}lWP
American Stock Exchange 美国证券交易所 zb>f;[
amortization 摊销 ~ON1Zw[+
amount due from banks 存放银行同业的款项 KG
V.S
amount due from banks abroad 存放海外银行同业的款项 X q }Ucpj
amount due from holding companies 控股公司欠款 <*s"e)XeqF
amount due from local banks 存放本港银行同业的款项 &a%WM
amount due to banks 银行同业的存款 K3vseor
amount due to banks abroad 海外银行同业的存款 8
uDerJ !
amount due to holding companies 控股公司存款 jOUK]>ox:
amount due to local banks 本港银行同业的存款 ./'~];&
amount due to outport banks 外埠银行同业的存款 }xAie(
amount for note issue 发行纸币的款额 b]!9eV
$
amount of bond 担保契据的款额 !
dU9sB2
amount of consideration 代价款额 qP~W EcH`[
amount of contribution 供款数额 ?z2jk
amount of indebtedness 负债款额 ?M *7@t@
amount of principal of the loan 贷款本金额 "w}-?:# j
amount of rates chargeable 应征差饷数额 )E'Fke
amount of share capital 股本额 QGs1zfh*
amount of sums assured 承保款额 Y 3#Nux%
amount of variation 变动幅度 )y9 ;OA
amount of vote 拨款数额 "$X YIu T
amount payable 应付款额 3lo;^KX !
amount receivable 应收款额 v8ba~
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z[",$Lt
analysis 分析 di~]HUZh)
ancillary risk 附属风险 c_
La^HS
annual account 周年帐目；周年帐目报表；年度决算；年结 s|Z:}W ?{
annual accounting date 年结日期 '
|&>
/dyq
annual allowance 每年免税额；年积金；年度津贴；年津 OF c\fW#
annual balance 年度余额 xK(IS:HJ*
annual disposable income 每年可动用收入 s}6+8 fE"
annual estimates 周年预算 PJzc=XPU
annual fee 年费 q@(1Yivk
annual general meeting 周年大会 YE zU{J
annual growth rate 年增率；每年增长率 \)ip>{ WG
annual long-term supplement 长期个案每年补助金
qE )Y} oN
annual pensionable emolument 可供计算退休金的年薪 5L8&/EN9-
annual report 年报 4-mVB wq
Annual Report on the Consumer Price Index 《消费物价指数年报》 EXuL SzQwv
annual return 周年报表；周年申报表；每年报税表格 !c%
Annual Return Rules 《周年报表规则》 Vy__b=ti?
annual review of consumer prices 每年消费物价回顾 PU W[e%
annual roll-forward basis 逐年延展方式 >lr hHU
annual salary 年薪 .*BA 1sjE
annual statement 年度报表；年度决算表 pet~ [e %!
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 ?hnx/z+uT
annuitant 年金受益人 |,b2b 2v ?
annuity 年金 v ? L
annuity contract 年金合约 2
P=[
annuity on human life 人寿年金 ; e@gO
antecedent debt 先前的债项 >c<pDNt?
ante-dated cheque 倒填日期支票 m`z7fi7u
anticipated expenditure 预期开支 74+A+SK[
anticipated net profit 预期纯利 nX|Q~
x]
anticipated revenue 预期收入 NmJ`?-Z
anti-inflation measure 反通货膨胀措施 !xu9+{-
anti-inflationary stance 反通货膨胀立场 i}v9ut]B
apparent deficit 表面赤字 YutQ ]zYA.
apparent financial solvency 表面偿债能力 F/>*If s
apparent partner 表面合伙人 YTK^ijmU6x
application for personal assessment 个人入息课税申请书 sYJL-2J X
application of fund 资金应用 mzX;s&N#
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 ^i+ [m
appointed actuary 委任精算师 v5_7r%Hiw
appointed auditor 委任核数师；委任审计师 \<~}o I
appointed trustee 委任的受托人 hoenQ6N^:
appointer 委任人 H3 , ut
apportioned pro rata 按比例分摊 ?]c+j1 i
apportionment 分配；分摊 >H>gH2q p
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [#Y' dFQ
apportionment formula 分摊方程式 C-m*?))go
apportionment of estate duty 遗产税的分摊 |~
WYEh
appraisal 估价；评估 fiVHRSX60
appreciable growth 可观增长 y` yZ R
_
appreciable impact 显着影响 _T5)
n=|
appreciable increase 可观增长 ?s?$d&h
appreciation 增值；升值 `
J]xP$)
appreciation against other currencies 相对其他货币升值 Z<U>A
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 } g|nz8
appreciation tax 增值税 E V2 )
appropriation 拨款；拨用；拨付 d H?
ScXM=
appropriation account 拨款帐目 c
pk^!@c
Appropriation Bill 拨款法案 sYqgXE.
appropriation-in-aid system 补助拨款办法 EF#QH
_X
approved assets 核准资产 y7: tr
approved basket stock 认可一篮子证券 6.5wZN9<|
approved budget 核准预算 &fwS{n;U
approved charitable donation 认可慈善捐款 Kc
#|Z
approved charitable institution 认可慈善机构 6BocGo({
approved currency 核准货币；认可货币 "7,FXTaer
approved estimates 核准预算 2#
vv$YD
approved estimates of expenditure 核准开支预算 1D F/6y
approved overseas insurer 核准海外保险人 6?qDdVR~]
approved overseas trust company 核准海外信托公司 )}MHx`KT2
approved pooled investment fund 核准汇集投资基金 ('C7= u&F
approved provident fund scheme 认可公积金计划 `]=oo%(h
approved provision 核准拨款 gd7^3q[$h
approved redeemable share 核准可赎回股份 v .=/Y(J
approved regional stock 认可地区性证券 uL
Q
approved retirement scheme 认可退休金计划 } fZ`IOf
approved subordinated loan 核准附属贷款 w8Vw1wW
arbitrage 套戥；套汇；套利 fY,|o3#
arbitrageur 套戥者；套汇者 x[Im%k
arbitrary amount 临时款项 c+kU o$
arrangement 措施；安排；协定 RO&H5m r%@
arrears 欠款 kL>d"w
arrears of pay 欠付薪酬 ?kTWpXx"=
arrears of revenue 逾期未收税款；逾期未收的帐项 jjzA .8?(7
articles of association 组织章程；组织细则；组织章程细则 g5Z#xszj+
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >?l OE
-}^
ascertainment of profit 确定利润 nXA\|c0
"Asia Clear" “亚洲结算系统”
