allotment 分配；配股 Y`~Ut:fZ
allotment notice 股份配售通知；配股通知 zYH&i6nj
allotment of shares 股份分配 tH!]Z4} u
allowable 可获宽免；免税的 2=*H 8'k
allowable business loss 可扣除的营业亏损 {i;r
allowable expenses 可扣税的支出 )v'WWwXY>
allowance 免税额；津贴；备抵；准备金 1I%w?^sm_
allowance for debts 债项的免税额 #]\Uk,mhZB
allowance for depreciation by wear and tear 耗损折旧免税额 "B M#4
allowance for funeral expenses 殡殓费的免税额 6_(&6]}66
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^} RCoE
allowance for repairs and outgoings 修葺及支出方面的免税额 iDpSj!x/_
allowance to debtor 给债务人的津贴 pIc#L>{E
alteration of capital 资本更改 tR# Ojk vX
alternate trustee 候补受托人 l [dK[4
amalgamation 合并 s U=H &D99
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Na<pwC
ambit of charges 征税范围；收费范围 em y[k
amended valuation 经修订的估值 >R'F,
American Commodities Exchange 美国商品交易所 C"y(5U)d
American Express Bank Limited 美国运通银行 v&6-a* <Z
American Stock Exchange 美国证券交易所 !Lu2
amortization 摊销 'lH|e
U&-
amount due from banks 存放银行同业的款项 0 j^Kgx
amount due from banks abroad 存放海外银行同业的款项 =7?4eYHC
amount due from holding companies 控股公司欠款 ?al'F q
amount due from local banks 存放本港银行同业的款项 A[B<~
amount due to banks 银行同业的存款 kXViWOXU^
amount due to banks abroad 海外银行同业的存款 YX!iL6 ?~
amount due to holding companies 控股公司存款 rjK%t|aV^
amount due to local banks 本港银行同业的存款 ,<.V7(|t)
amount due to outport banks 外埠银行同业的存款 `~cqAs}6]Q
amount for note issue 发行纸币的款额 ez7A4>/
amount of bond 担保契据的款额 ^vZ S
UfS
amount of consideration 代价款额 ~?l |
[
amount of contribution 供款数额 zOJ% }
amount of indebtedness 负债款额 &1Ok`_plO
amount of principal of the loan 贷款本金额 VM ZMG$C
amount of rates chargeable 应征差饷数额 t^&Cx h
amount of share capital 股本额 :: ` HQ@^
amount of sums assured 承保款额 <3n Mx^
amount of variation 变动幅度 U svl}{L[
amount of vote 拨款数额 hWjc<9
amount payable 应付款额 BT !^~S%w
amount receivable 应收款额 Zj( AJ* r
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9gW|}&-
analysis 分析 j/DzCc p7
ancillary risk 附属风险 5=-Q4d
annual account 周年帐目；周年帐目报表；年度决算；年结 j;zM{qu_
annual accounting date 年结日期 $z 6_@`[
annual allowance 每年免税额；年积金；年度津贴；年津 ,CJ WO bn3
annual balance 年度余额 nkPh,X\N0
annual disposable income 每年可动用收入 J4hL_iCQ
annual estimates 周年预算 Zpt\p7WQ
annual fee 年费 +w`2kv
annual general meeting 周年大会 Z{*\S0^ST
annual growth rate 年增率；每年增长率 sJKI!
annual long-term supplement 长期个案每年补助金 !aUs>1i
annual pensionable emolument 可供计算退休金的年薪 (g]!J_Z"
annual report 年报 ,~U>'&M
;
Annual Report on the Consumer Price Index 《消费物价指数年报》 H_7/%noS5
annual return 周年报表；周年申报表；每年报税表格 g b1V ~
Annual Return Rules 《周年报表规则》 2Ah#<k-gC;
annual review of consumer prices 每年消费物价回顾 p
T?}Kc
annual roll-forward basis 逐年延展方式 cVv=*81 \
annual salary 年薪 Da*?x8sSL
annual statement 年度报表；年度决算表 <sbu;dQ`
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Q0sI (V#
annuitant 年金受益人 Z-%\
<zT
annuity 年金 \doUTr R
annuity contract 年金合约 ,)cM3 n
u
annuity on human life 人寿年金 S O/c}vnBB
antecedent debt 先前的债项 z(O Nv#}p
ante-dated cheque 倒填日期支票 }rUN_.n4z
anticipated expenditure 预期开支 )_90UwWpj
anticipated net profit 预期纯利 aqZi:icFa
anticipated revenue 预期收入 9c bd~mM{
anti-inflation measure 反通货膨胀措施 jVe1b1rt~3
anti-inflationary stance 反通货膨胀立场 LBeF&sb6
apparent deficit 表面赤字 e+7"/icK
apparent financial solvency 表面偿债能力 NWESP U):w
apparent partner 表面合伙人 LH.]DVj
application for personal assessment 个人入息课税申请书 fUWG*o9
application of fund 资金应用 bW427B0
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 P8:dU(nlW
appointed actuary 委任精算师 ~7w" nIs<c
appointed auditor 委任核数师；委任审计师 RMV/&85?y
appointed trustee 委任的受托人 r8?gD& c}
appointer 委任人 -m zIT4
apportioned pro rata 按比例分摊 +HpA:]#Y
apportionment 分配；分摊 5{WE~8$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gx/,)> E.
apportionment formula 分摊方程式 U+jOTq8 M
apportionment of estate duty 遗产税的分摊 1ba~ SHi
appraisal 估价；评估 :`#d:.@]o@
appreciable growth 可观增长 y-b%T|p9
appreciable impact 显着影响 lN)C2 2
appreciable increase 可观增长 )
w5SUb
appreciation 增值；升值 ,2oWWsC7
appreciation against other currencies 相对其他货币升值 yPBZc h %-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L[fiU 0^o
appreciation tax 增值税 q[_V u A]&
appropriation 拨款；拨用；拨付 KZY}%il!`
appropriation account 拨款帐目 9rX&uP)j^#
Appropriation Bill 拨款法案 8NJqV+jn)t
appropriation-in-aid system 补助拨款办法 ]jQ
utlg|
approved assets 核准资产 |3b^~?S
approved basket stock 认可一篮子证券 5 V~oIL
approved budget 核准预算 n38p !oS
approved charitable donation 认可慈善捐款 @i_FTN
approved charitable institution 认可慈善机构 sE<V5`Z=
approved currency 核准货币；认可货币 Q$W
approved estimates 核准预算 $)i")=Hy
approved estimates of expenditure 核准开支预算 05#1w#i
approved overseas insurer 核准海外保险人 +) om^e@.
approved overseas trust company 核准海外信托公司 qA7>vi%
approved pooled investment fund 核准汇集投资基金 :S83vE81WK
approved provident fund scheme 认可公积金计划 Ta0|+IYk<
approved provision 核准拨款 ,-LwtePJ0
approved redeemable share 核准可赎回股份 +o{R _
approved regional stock 认可地区性证券
DPxM'7
approved retirement scheme 认可退休金计划 I]t!xA~
approved subordinated loan 核准附属贷款 2wg5#i
arbitrage 套戥；套汇；套利 xt*
3'v
arbitrageur 套戥者；套汇者 1=c\Rr9]
arbitrary amount 临时款项 eK =xrk
arrangement 措施；安排；协定 mDABH@ R
arrears 欠款 2]jn '4
arrears of pay 欠付薪酬 /Iy]DU8
arrears of revenue 逾期未收税款；逾期未收的帐项 IMFDM."s
articles of association 组织章程；组织细则；组织章程细则 bo>*fNqAIy
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {6|G@ ""O
ascertainment of profit 确定利润 rU:`*b<
"Asia Clear" “亚洲结算系统”
