allotment 分配；配股 sbk WJy
allotment notice 股份配售通知；配股通知 Ej6vGC.,
allotment of shares 股份分配 ]_F%{ 8|
allowable 可获宽免；免税的 lm]4zs /A
allowable business loss 可扣除的营业亏损 HRPT
P+
allowable expenses 可扣税的支出 [gH
vI
allowance 免税额；津贴；备抵；准备金 Z4E:Z}~''
allowance for debts 债项的免税额 LA" `8
allowance for depreciation by wear and tear 耗损折旧免税额 .rN 5A+By`
allowance for funeral expenses 殡殓费的免税额 ;t"#7\
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MlS<txFPS
allowance for repairs and outgoings 修葺及支出方面的免税额 |910xd`Z
allowance to debtor 给债务人的津贴 $]xe,}*Af
alteration of capital 资本更改 _~5{l_v|I
alternate trustee 候补受托人 \t^q@}~0Wz
amalgamation 合并 qBKIl=
ne
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $Wb"X=}tl
ambit of charges 征税范围；收费范围 >, 32~C
amended valuation 经修订的估值 .xCO _7Rd
American Commodities Exchange 美国商品交易所 obaJT"1
American Express Bank Limited 美国运通银行 yy/w Sk
American Stock Exchange 美国证券交易所 Tfs7SC8ta
amortization 摊销 HtmJIH:
amount due from banks 存放银行同业的款项 ]}KmT "vA
amount due from banks abroad 存放海外银行同业的款项 e[w)U{|40
amount due from holding companies 控股公司欠款 ~G5)ya-
amount due from local banks 存放本港银行同业的款项 [^~Fu9+"
amount due to banks 银行同业的存款 Tv~<W4
amount due to banks abroad 海外银行同业的存款
] | ~],\
amount due to holding companies 控股公司存款 " ,`fGu )
amount due to local banks 本港银行同业的存款 (ioi !p
amount due to outport banks 外埠银行同业的存款 tC-(GDGy5
amount for note issue 发行纸币的款额 duT2:~H2
amount of bond 担保契据的款额 {$O.@#'
amount of consideration 代价款额 />K$_T/]
amount of contribution 供款数额 f:Ju20D
amount of indebtedness 负债款额 . CrahV1G
amount of principal of the loan 贷款本金额 '$ q'Wl)
amount of rates chargeable 应征差饷数额 Z"% =
amount of share capital 股本额 T4o}5sq}S
amount of sums assured 承保款额 I)Lg=n $
amount of variation 变动幅度 Aw9^}k}UfD
amount of vote 拨款数额 _%z)Y=Q
amount payable 应付款额 dl(cYP8L
amount receivable 应收款额 !=|3^A
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QjF.U8
analysis 分析 /Q})%j1S0
ancillary risk 附属风险 b\dBt#mB!
annual account 周年帐目；周年帐目报表；年度决算；年结 ak
0KrVF
annual accounting date 年结日期 0@^YxU[YN
annual allowance 每年免税额；年积金；年度津贴；年津 KzI$GU3
annual balance 年度余额 |giK]Z
annual disposable income 每年可动用收入 yhgHwES"
annual estimates 周年预算 sq j8c)6
annual fee 年费 AEOo]b*&d
annual general meeting 周年大会 6_`x^[r
annual growth rate 年增率；每年增长率 ,? <jue/bd
annual long-term supplement 长期个案每年补助金 GkaIqBS
annual pensionable emolument 可供计算退休金的年薪 ^e<0-uM" s
annual report 年报 (9fq UbG
Annual Report on the Consumer Price Index 《消费物价指数年报》 `3/,-
annual return 周年报表；周年申报表；每年报税表格 !$qNugLg
Annual Return Rules 《周年报表规则》 "xdXHuX
annual review of consumer prices 每年消费物价回顾 o^d(mJZ.F~
annual roll-forward basis 逐年延展方式 Y'% sA~g
annual salary 年薪 <;phc~0+
annual statement 年度报表；年度决算表 L8/o9N1
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 YJ. 'Y c
annuitant 年金受益人 M+
8!#n
annuity 年金 =J X.*
MEB
annuity contract 年金合约 >c5Vz^uM{4
annuity on human life 人寿年金 g
O gZ
antecedent debt 先前的债项 Xr6lYO _R
ante-dated cheque 倒填日期支票 !ck=\3pr
anticipated expenditure 预期开支 ol :,02E&
anticipated net profit 预期纯利 z,I7 PY& G
anticipated revenue 预期收入 ~}$:iyJV(>
anti-inflation measure 反通货膨胀措施 %n=!H
anti-inflationary stance 反通货膨胀立场 ,#`gwtFG
apparent deficit 表面赤字 O]4!U#A
apparent financial solvency 表面偿债能力 xJJ
lV P
apparent partner 表面合伙人 el;^cMY
application for personal assessment 个人入息课税申请书 K:46 5r:
application of fund 资金应用 Pb+oV
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
1CFrV=d
appointed actuary 委任精算师 $ 6Nm`[V
appointed auditor 委任核数师；委任审计师 wvp\'* $
appointed trustee 委任的受托人 T5Sa9\`>
appointer 委任人 WK:~2m&y
apportioned pro rata 按比例分摊 iG6 ^s62z7
apportionment 分配；分摊 t \Fc <
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =LZj6'
apportionment formula 分摊方程式 `IFt;J a\6
apportionment of estate duty 遗产税的分摊 Haaungb"
appraisal 估价；评估 OzX\ s=
appreciable growth 可观增长 ~ AS2$
appreciable impact 显着影响 |hiYV
appreciable increase 可观增长 J,4]d u$
appreciation 增值；升值 b+[9) B)a?
appreciation against other currencies 相对其他货币升值 |\XjA4j
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |t4k&Dkx`
appreciation tax 增值税 s lDxsb
appropriation 拨款；拨用；拨付 +T"kx\<
appropriation account 拨款帐目 U@ALo
Appropriation Bill 拨款法案 7$8z}2
appropriation-in-aid system 补助拨款办法 yodJ GGAzk
approved assets 核准资产 q 4xB`G
approved basket stock 认可一篮子证券 |Rhx&/
approved budget 核准预算 F,11 \j
approved charitable donation 认可慈善捐款 xX{uDMYa;
approved charitable institution 认可慈善机构 #fk)Y1
approved currency 核准货币；认可货币 "of (,p
approved estimates 核准预算 rf@/<W u
approved estimates of expenditure 核准开支预算 )>\ J~{
approved overseas insurer 核准海外保险人 a_`E'BkgU
approved overseas trust company 核准海外信托公司 Gyjx:EM
approved pooled investment fund 核准汇集投资基金 })M$#%(
approved provident fund scheme 认可公积金计划 --Dw
approved provision 核准拨款 y$r9Y
!?s
approved redeemable share 核准可赎回股份 N`8!h:yL
approved regional stock 认可地区性证券 -,TBUWg
approved retirement scheme 认可退休金计划 Jk}L+X
vv
approved subordinated loan 核准附属贷款 Mpk^e_9`<
arbitrage 套戥；套汇；套利 3+E J %
arbitrageur 套戥者；套汇者 prlB9,3|C
arbitrary amount 临时款项 h:z;b;
arrangement 措施；安排；协定 r{YyKSL1*K
arrears 欠款 &VY;Al
arrears of pay 欠付薪酬 ]n _-
arrears of revenue 逾期未收税款；逾期未收的帐项 it&c
,+8
articles of association 组织章程；组织细则；组织章程细则 95T%n{rz
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q&<#)#+
ascertainment of profit 确定利润 (e= ksah3>
"Asia Clear" “亚洲结算系统”
