allotment 分配；配股 _8"%nV
allotment notice 股份配售通知；配股通知 ?)B\0` %*'
allotment of shares 股份分配 ,_2ZKO/k$
allowable 可获宽免；免税的 YV>]c9!q
allowable business loss 可扣除的营业亏损 S-k:+ 4
allowable expenses 可扣税的支出 }e* Opr F
allowance 免税额；津贴；备抵；准备金 l>O~^41[
allowance for debts 债项的免税额
[Dq!t1
allowance for depreciation by wear and tear 耗损折旧免税额 ')>&
:~
allowance for funeral expenses 殡殓费的免税额 (-U6woB6o
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ri k0F
allowance for repairs and outgoings 修葺及支出方面的免税额 /a!M6:,pX
allowance to debtor 给债务人的津贴 &*N;yW""f
alteration of capital 资本更改 b$:<T7vei
alternate trustee 候补受托人 `aW>h8$I)
amalgamation 合并 u4a(AB>S
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6vQCghI
ambit of charges 征税范围；收费范围 td#B$$[
amended valuation 经修订的估值 fSF
b)+
American Commodities Exchange 美国商品交易所 zn'F9rWx>
American Express Bank Limited 美国运通银行 /
`Glf|
American Stock Exchange 美国证券交易所 Q5H!
^RQm
amortization 摊销
9I; d>%
amount due from banks 存放银行同业的款项 t$lO~~atr
amount due from banks abroad 存放海外银行同业的款项 ub/9T-#l
amount due from holding companies 控股公司欠款 6eh\-+=
amount due from local banks 存放本港银行同业的款项 vC9
Qe
]f
amount due to banks 银行同业的存款 5dE@ePO[/9
amount due to banks abroad 海外银行同业的存款 MIJ^ n(-G
amount due to holding companies 控股公司存款 x4C} AyR
amount due to local banks 本港银行同业的存款 EBX+fzjQo
amount due to outport banks 外埠银行同业的存款 "NgfdL z
amount for note issue 发行纸币的款额 Io81zA
amount of bond 担保契据的款额 xQ=sZv ^M
amount of consideration 代价款额 x$;I E
amount of contribution 供款数额 0//?,'.
amount of indebtedness 负债款额 MM*B.y~TxZ
amount of principal of the loan 贷款本金额 :mwJJIjUW
amount of rates chargeable 应征差饷数额 nM1F4G
amount of share capital 股本额 F5|6* K
amount of sums assured 承保款额 vO#=]J8`
amount of variation 变动幅度 8AK=FX&@&
amount of vote 拨款数额 ;ctJ9"_g
amount payable 应付款额 tJ
NJ S
amount receivable 应收款额 1sqBBd"=PY
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `H.~ # $
analysis 分析 VM1`:1Z:$
ancillary risk 附属风险 }j
/($,
annual account 周年帐目；周年帐目报表；年度决算；年结 Ip0~
annual accounting date 年结日期 ]c.1&OB7o
annual allowance 每年免税额；年积金；年度津贴；年津 ;p !|E3o.
annual balance 年度余额 o& GS;{Rs
annual disposable income 每年可动用收入 ur,!-t(~t
annual estimates 周年预算 t0 1@h_ WS
annual fee 年费 b V5 {
annual general meeting 周年大会 q*|H*sS
annual growth rate 年增率；每年增长率 ok"v`76~f5
annual long-term supplement 长期个案每年补助金 ?~vVS Y
annual pensionable emolument 可供计算退休金的年薪 _bi]Bpxf
annual report 年报 Z-fQ{&a{
Annual Report on the Consumer Price Index 《消费物价指数年报》 v\3:R,|'
annual return 周年报表；周年申报表；每年报税表格 'edd6yTd
Annual Return Rules 《周年报表规则》 ,F,\bp }
annual review of consumer prices 每年消费物价回顾 %MQU&H9 [
annual roll-forward basis 逐年延展方式 BB?vc( d
annual salary 年薪 zq=X;}qYj
annual statement 年度报表；年度决算表 kPm{ tc
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 6 V" |
annuitant 年金受益人 ]ZD W+<
annuity 年金 )AxgKBW
annuity contract 年金合约 aL9 yNj}2
annuity on human life 人寿年金 &Hb;; Ic(
antecedent debt 先前的债项 v-k~Q$7~
ante-dated cheque 倒填日期支票 g ni=S~u
anticipated expenditure 预期开支 .$r=:k_d
anticipated net profit 预期纯利 M7O
5uW`
anticipated revenue 预期收入 qgT~yDm
anti-inflation measure 反通货膨胀措施 vr,8i7* 0
anti-inflationary stance 反通货膨胀立场
|a3v!va
apparent deficit 表面赤字 TN xl?5:
apparent financial solvency 表面偿债能力 ;"}y VV/4
apparent partner 表面合伙人 "$->nC.
application for personal assessment 个人入息课税申请书 ^Pn
XnH?
application of fund 资金应用 MM}lW-q;
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 oNyVRH ZH
appointed actuary 委任精算师
:!SV pCt3
appointed auditor 委任核数师；委任审计师 qqL :#]lV5
appointed trustee 委任的受托人 #H'j;=]:
appointer 委任人 NUlp4i~Q
apportioned pro rata 按比例分摊 q#{.8H-X'
apportionment 分配；分摊 \~sc 6ho
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DqfWu*
apportionment formula 分摊方程式 ! :[`>=!
apportionment of estate duty 遗产税的分摊 /s@ t-gTi
appraisal 估价；评估 }?K vT$s
appreciable growth 可观增长 HHT_ }_?
appreciable impact 显着影响 f<1 4-R=
appreciable increase 可观增长 !cLdoX
appreciation 增值；升值 :y/1Jf'2f
appreciation against other currencies 相对其他货币升值 Q[j'FtP%
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Dl
a }-A:
appreciation tax 增值税 YXJr eM 5
appropriation 拨款；拨用；拨付
Z~g6C0
appropriation account 拨款帐目 ( Dy6I;S
Appropriation Bill 拨款法案 o!]muO*Rm
appropriation-in-aid system 补助拨款办法 !2. (iuE
approved assets 核准资产 :U6"HP+?g-
approved basket stock 认可一篮子证券 Frn<~
approved budget 核准预算 Dq [ f
approved charitable donation 认可慈善捐款 ~XzT~WxW
approved charitable institution 认可慈善机构 \#
p@ef
approved currency 核准货币；认可货币 B0h|Y.S8%1
approved estimates 核准预算 9J3@8h p
approved estimates of expenditure 核准开支预算 I7@|{L1|FB
approved overseas insurer 核准海外保险人 wMW."gM|
approved overseas trust company 核准海外信托公司 `fnU p-
approved pooled investment fund 核准汇集投资基金 mY1I{ '.
approved provident fund scheme 认可公积金计划 Uuxx^>"h\
approved provision 核准拨款 jmp0 %:+L
approved redeemable share 核准可赎回股份 eD|p1+76
approved regional stock 认可地区性证券 Z<wJ!|f
approved retirement scheme 认可退休金计划 i\zVP.c])*
approved subordinated loan 核准附属贷款 _>8rTk`/h
arbitrage 套戥；套汇；套利 f H@P&SX
arbitrageur 套戥者；套汇者 t5| }0ID-
arbitrary amount 临时款项 3X;k c>
arrangement 措施；安排；协定 $ Jz(Lb{
arrears 欠款 Wbq0K6X
arrears of pay 欠付薪酬 z4qc)-
{L
arrears of revenue 逾期未收税款；逾期未收的帐项 z#[PTqD-_
articles of association 组织章程；组织细则；组织章程细则 Silh[8
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AV>_ bw.
ascertainment of profit 确定利润 ]<3n;*8k?
"Asia Clear" “亚洲结算系统”
