allotment 分配；配股 arm26YA-,
allotment notice 股份配售通知；配股通知 Pa+%H]vB
allotment of shares 股份分配 V3
2 F
allowable 可获宽免；免税的 F8nR.|
allowable business loss 可扣除的营业亏损 Lc=t,=OhGe
allowable expenses 可扣税的支出 /;
w(1)B
allowance 免税额；津贴；备抵；准备金 c1Skt
allowance for debts 债项的免税额 5 y0 N }}
allowance for depreciation by wear and tear 耗损折旧免税额 ^8OK .iC
allowance for funeral expenses 殡殓费的免税额 rytves%;C
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -a !?%
allowance for repairs and outgoings 修葺及支出方面的免税额 )1N~-VuT
allowance to debtor 给债务人的津贴 <m'W{n% Pp
alteration of capital 资本更改 ;r y~x:7L7
alternate trustee 候补受托人 ^
? }-x
amalgamation 合并 -V7dSi
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dSkM A
ambit of charges 征税范围；收费范围
H QX.oW
amended valuation 经修订的估值 MaN6bM
American Commodities Exchange 美国商品交易所 &sJ -&7YZ
American Express Bank Limited 美国运通银行 .k cyw>T`I
American Stock Exchange 美国证券交易所 )\Am:?RH;
amortization 摊销 g=n{G@ *N
amount due from banks 存放银行同业的款项 shKTj5 s?
amount due from banks abroad 存放海外银行同业的款项 f}=>c|Do
amount due from holding companies 控股公司欠款 3?5JY;}h>"
amount due from local banks 存放本港银行同业的款项 W[/Txc0$
amount due to banks 银行同业的存款 3N257]
amount due to banks abroad 海外银行同业的存款 ; Nk,bb K
amount due to holding companies 控股公司存款 #x*\dL
amount due to local banks 本港银行同业的存款 @ q]4]U)
amount due to outport banks 外埠银行同业的存款 f\xmv|8
amount for note issue 发行纸币的款额 0fu*}v"
amount of bond 担保契据的款额 Ogv9_ X8
amount of consideration 代价款额 {^8?fJ/L
amount of contribution 供款数额 4(
$p8J
amount of indebtedness 负债款额 >e^bq/'
amount of principal of the loan 贷款本金额 gWQ (B
amount of rates chargeable 应征差饷数额 ,Wv+Ek
amount of share capital 股本额 OY Sq)!:
amount of sums assured 承保款额 0RgE~x!hI
amount of variation 变动幅度 j<'ftK k
amount of vote 拨款数额 jI Entk
amount payable 应付款额 Hsn'"
amount receivable 应收款额 xqs ,4bcbY
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H-\Ym}BGu
analysis 分析 dIW@L
ancillary risk 附属风险 <p/z m}?')
annual account 周年帐目；周年帐目报表；年度决算；年结 >v2/0>U
annual accounting date 年结日期 u8.F_'` z
annual allowance 每年免税额；年积金；年度津贴；年津 fqjBor}
annual balance 年度余额 ;.'?(iEB
annual disposable income 每年可动用收入 (@->AJF1\
annual estimates 周年预算 tq}M zKI*
annual fee 年费 ,?P< =M
annual general meeting 周年大会 R:4@a ':H
annual growth rate 年增率；每年增长率 X$
e*s\4
annual long-term supplement 长期个案每年补助金 4_kY^"*#"
annual pensionable emolument 可供计算退休金的年薪 ^hXm=r4ozR
annual report 年报 )xq =V
Annual Report on the Consumer Price Index 《消费物价指数年报》 q
#mBNe62p
annual return 周年报表；周年申报表；每年报税表格 0<7sM#sI!
Annual Return Rules 《周年报表规则》 {0~\ T[qm
annual review of consumer prices 每年消费物价回顾 4%2APvLW
annual roll-forward basis 逐年延展方式 DkX^b: D*f
annual salary 年薪 Ge _fU'F
annual statement 年度报表；年度决算表 -L +kt_>
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 ~m_{&,C A.
annuitant 年金受益人 3Q'vVNFh<
annuity 年金 l `.z^+!8@
annuity contract 年金合约 : s6aFiz
annuity on human life 人寿年金 XLC9B3Jt
antecedent debt 先前的债项 a*-9n-U@[k
ante-dated cheque 倒填日期支票 qg{gCG
anticipated expenditure 预期开支 EB|
iW2'
anticipated net profit 预期纯利 yX4 Vv{g
anticipated revenue 预期收入 fcxg6W'
anti-inflation measure 反通货膨胀措施 E*O ($tS
anti-inflationary stance 反通货膨胀立场 }4p)UX>aWT
apparent deficit 表面赤字 <o /!M6^:
apparent financial solvency 表面偿债能力 XwUa|"X6
apparent partner 表面合伙人 ckMG4
3i\j
application for personal assessment 个人入息课税申请书 +: x[cK
application of fund 资金应用 (>vyWd ]
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ^R =`<jx
appointed actuary 委任精算师 Vm|KL3}NRv
appointed auditor 委任核数师；委任审计师
yUj`vu 2
appointed trustee 委任的受托人 m^!:n$
appointer 委任人 FY^2 Y
apportioned pro rata 按比例分摊 E447'aJ
apportionment 分配；分摊 $m;`O_-T
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5mQ@&E~#W
apportionment formula 分摊方程式 }[Z'Sg]s
apportionment of estate duty 遗产税的分摊 <4+P37^ ~
appraisal 估价；评估 u"q5 6}Q?]
appreciable growth 可观增长 ele@
xl
appreciable impact 显着影响 o`QNZN7/}
appreciable increase 可观增长 tPQ|znB|
appreciation 增值；升值 `Jk0jj6Z
appreciation against other currencies 相对其他货币升值 X8VBs#tLE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q mFG
appreciation tax 增值税 ''YqxJ fb
appropriation 拨款；拨用；拨付 GQ;0KIN
appropriation account 拨款帐目 ._^}M<o L
Appropriation Bill 拨款法案 : ~ pGHl
appropriation-in-aid system 补助拨款办法 W?5')
approved assets 核准资产 Vx(*OQ
approved basket stock 认可一篮子证券 nm@ h5ON_
approved budget 核准预算 @>HTbs6W
approved charitable donation 认可慈善捐款 [02rs@c>
approved charitable institution 认可慈善机构 :a6LfPEAX
approved currency 核准货币；认可货币 Ec!!9dgRQ
approved estimates 核准预算 ?D6uviQg
approved estimates of expenditure 核准开支预算 |]4 !WBK
approved overseas insurer 核准海外保险人 rz@q W 2
approved overseas trust company 核准海外信托公司 B~w$j/sWU
approved pooled investment fund 核准汇集投资基金 .26mB
Xr
approved provident fund scheme 认可公积金计划 eJ99 W=
approved provision 核准拨款 sSh{.XuB+3
approved redeemable share 核准可赎回股份 &cL1
EQ(
approved regional stock 认可地区性证券 IplO XD
approved retirement scheme 认可退休金计划 g 3z/yj
approved subordinated loan 核准附属贷款 EY )2,
arbitrage 套戥；套汇；套利 <%m YsaM
arbitrageur 套戥者；套汇者 f^FFn3
2u
arbitrary amount 临时款项 A#.
%7S
arrangement 措施；安排；协定
rS{}[$Zpl
arrears 欠款 @khFk.LBD
arrears of pay 欠付薪酬 -N8rs[c
arrears of revenue 逾期未收税款；逾期未收的帐项 F{0\a;U@^
articles of association 组织章程；组织细则；组织章程细则 oT-gZedW(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tw_o?9
ascertainment of profit 确定利润 Z^_qXerjP
"Asia Clear" “亚洲结算系统”
