allotment 分配；配股 XS
oHh-
allotment notice 股份配售通知；配股通知 yhG%@vS q
allotment of shares 股份分配 B+r$_L&I
allowable 可获宽免；免税的 lV
M )'m
allowable business loss 可扣除的营业亏损 6i`Y]\X~#
allowable expenses 可扣税的支出 $LOw uvu>
allowance 免税额；津贴；备抵；准备金 J_`a}ox
allowance for debts 债项的免税额 TnXx;v
allowance for depreciation by wear and tear 耗损折旧免税额 u/ZV35z
allowance for funeral expenses 殡殓费的免税额 JcJc&cG
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J{q sCJiB
allowance for repairs and outgoings 修葺及支出方面的免税额 u0{ R;)
allowance to debtor 给债务人的津贴 V7(-<})8
alteration of capital 资本更改 @t{`KB+
^
alternate trustee 候补受托人 UVlh7w jg
amalgamation 合并 \S]` { kY,
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 oo-O>M#5
ambit of charges 征税范围；收费范围 qac8zt#2
C
amended valuation 经修订的估值 Rx,5?*b$
American Commodities Exchange 美国商品交易所 0i3Z7 l]
American Express Bank Limited 美国运通银行 R>T9H0
American Stock Exchange 美国证券交易所 _MLbJ
amortization 摊销 Hn sPXF'8g
amount due from banks 存放银行同业的款项 =l ZtI6tZ
amount due from banks abroad 存放海外银行同业的款项 Xc8
X gZk
amount due from holding companies 控股公司欠款 p G(F w >
amount due from local banks 存放本港银行同业的款项 ;}KT 3Q<^
amount due to banks 银行同业的存款 +% !'~
amount due to banks abroad 海外银行同业的存款 u8r<B4k
amount due to holding companies 控股公司存款 V:<Z
amount due to local banks 本港银行同业的存款 7#+>1 "\
amount due to outport banks 外埠银行同业的存款 1uco{JX<S
amount for note issue 发行纸币的款额 6;S
z^W
amount of bond 担保契据的款额 Dt:NBN
amount of consideration 代价款额 0`KR8# A@
amount of contribution 供款数额 ^ /ZNdwx
amount of indebtedness 负债款额 MN^d
28^/
amount of principal of the loan 贷款本金额 w`I+ 4&/h
amount of rates chargeable 应征差饷数额 !x[]. Urj
amount of share capital 股本额 K,5_{pj
amount of sums assured 承保款额 ?*L{x
NC#
amount of variation 变动幅度 Plj >+XRO
amount of vote 拨款数额 X ImX1GH
amount payable 应付款额 j.kv!;
Rj=
amount receivable 应收款额 p1!-|Sqq
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l1%ubu
analysis 分析 Rrw6\i
O
ancillary risk 附属风险 szUJh9-
annual account 周年帐目；周年帐目报表；年度决算；年结 }fZ~HqS2w
annual accounting date 年结日期 *?rO@sQy]
annual allowance 每年免税额；年积金；年度津贴；年津 S{jm4LZ
annual balance 年度余额 w
njAiIE5
annual disposable income 每年可动用收入 WP5Vev9*+
annual estimates 周年预算 k2/t~|
5
annual fee 年费 45Lzq6
annual general meeting 周年大会 js; k,`
annual growth rate 年增率；每年增长率 &$yDnSt\
annual long-term supplement 长期个案每年补助金 1Vx>\A
annual pensionable emolument 可供计算退休金的年薪 y*e({fio_
annual report 年报 Zx Ak
Annual Report on the Consumer Price Index 《消费物价指数年报》 3?Fe( !@
annual return 周年报表；周年申报表；每年报税表格 -,q
qQf
Annual Return Rules 《周年报表规则》 sL)7MtNwy
annual review of consumer prices 每年消费物价回顾 :u`gjj$:s
annual roll-forward basis 逐年延展方式 *FFD G_YG?
annual salary 年薪 I#/"6%e
annual statement 年度报表；年度决算表 "Pl.G[Buc-
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 # '4Psz
annuitant 年金受益人 :Z.P0=
annuity 年金 R>hL.+l.
annuity contract 年金合约 >Z>s R0s7
annuity on human life 人寿年金 :Q ?p^OC
antecedent debt 先前的债项 nCDG PzJ
ante-dated cheque 倒填日期支票 v;#0h7qd
anticipated expenditure 预期开支 >02p,W6S>
anticipated net profit 预期纯利 Y^ b}~t
anticipated revenue 预期收入 PkcvUJV
anti-inflation measure 反通货膨胀措施 0IyT (1hS
anti-inflationary stance 反通货膨胀立场 NAX`y2z
apparent deficit 表面赤字 _wUg+Xs]
apparent financial solvency 表面偿债能力 y#FFxSH>
apparent partner 表面合伙人 umN4|X
application for personal assessment 个人入息课税申请书 ^t?vv;@}
application of fund 资金应用 { g 4`>^;
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 pP%9MSCi
appointed actuary 委任精算师 nd"$gi
appointed auditor 委任核数师；委任审计师 w\a6ga!xt"
appointed trustee 委任的受托人 70{B/ ($
appointer 委任人 hE7rnn {
apportioned pro rata 按比例分摊 U~w8yMxX
apportionment 分配；分摊 LtGjHB\+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xy]oj
apportionment formula 分摊方程式 3X
m>
3
apportionment of estate duty 遗产税的分摊 K"zRj L+
appraisal 估价；评估 &aPR" X
appreciable growth 可观增长 Z + _xX
appreciable impact 显着影响 h0")NBRV&
appreciable increase 可观增长 fo~>y
appreciation 增值；升值 q+
`QiPj
appreciation against other currencies 相对其他货币升值 q4g)/x%nc
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cN MD
I
appreciation tax 增值税 nF]zd%h
appropriation 拨款；拨用；拨付 =R)w=ce
appropriation account 拨款帐目 wli H3
vA_
Appropriation Bill 拨款法案 HGF&'@dn
appropriation-in-aid system 补助拨款办法 SPm2I(at7
approved assets 核准资产 vj|#M/3>
approved basket stock 认可一篮子证券 ?kS#g
approved budget 核准预算 R&Ss ET.
approved charitable donation 认可慈善捐款 'n}]
approved charitable institution 认可慈善机构 7C w Wf
approved currency 核准货币；认可货币 {s{+ MbD
approved estimates 核准预算 )hC3'B/[Y
approved estimates of expenditure 核准开支预算 :q~5 Xw/
approved overseas insurer 核准海外保险人 UG3}|\.u
approved overseas trust company 核准海外信托公司 n. vrq-
approved pooled investment fund 核准汇集投资基金 )Myx(w"S
approved provident fund scheme 认可公积金计划 '7g]@
Q7
approved provision 核准拨款 }*S`1IWMj
approved redeemable share 核准可赎回股份 gA gF$H .
approved regional stock 认可地区性证券 S0ltj8t
approved retirement scheme 认可退休金计划 ;rV
+eb)I
approved subordinated loan 核准附属贷款 ! F<::fN
arbitrage 套戥；套汇；套利 "\u<\ CL
arbitrageur 套戥者；套汇者 &?5me:aU
arbitrary amount 临时款项 +No` 89Y
arrangement 措施；安排；协定 p0PK-e`@:
arrears 欠款 OI kjO}/7
arrears of pay 欠付薪酬 sRZ?Ilua6
arrears of revenue 逾期未收税款；逾期未收的帐项 39I| .B"
articles of association 组织章程；组织细则；组织章程细则 L`(\ud
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E{}J-_oS45
ascertainment of profit 确定利润 "{kE#`c6<n
"Asia Clear" “亚洲结算系统”
