allotment 分配；配股 e"cXun4nS=
allotment notice 股份配售通知；配股通知 J{<X 7uB
allotment of shares 股份分配 :Ov6_x]*
allowable 可获宽免；免税的 Oszj$C(jF
allowable business loss 可扣除的营业亏损 Qljpx?E
allowable expenses 可扣税的支出 kH1~k,|\&K
allowance 免税额；津贴；备抵；准备金 ~=LE0. 3[
allowance for debts 债项的免税额 On ?v|10r'
allowance for depreciation by wear and tear 耗损折旧免税额 ^
+\d
z
allowance for funeral expenses 殡殓费的免税额 hfB%`x#akQ
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }v{LRRi
allowance for repairs and outgoings 修葺及支出方面的免税额 Qel 9G($=
allowance to debtor 给债务人的津贴 h" W,WxL8
alteration of capital 资本更改 _61gF[r4!Y
alternate trustee 候补受托人 6|=f$a
amalgamation 合并 }>| s=uGW
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t}4, ]m s
ambit of charges 征税范围；收费范围 T763:v
amended valuation 经修订的估值 ?z+eWL
American Commodities Exchange 美国商品交易所 9=tIz
American Express Bank Limited 美国运通银行 lVa%$F{Pq
American Stock Exchange 美国证券交易所 @
q3k%$4
amortization 摊销 >R_&
Ouh:
amount due from banks 存放银行同业的款项 ^7*1
1%Q
amount due from banks abroad 存放海外银行同业的款项 Y@iS_lR
amount due from holding companies 控股公司欠款 RB\uK
1+
amount due from local banks 存放本港银行同业的款项 Jpq~
amount due to banks 银行同业的存款 t?gic9
q
amount due to banks abroad 海外银行同业的存款 BlO<PMmhT&
amount due to holding companies 控股公司存款
T>Z<]s
amount due to local banks 本港银行同业的存款 e9tjw[+A
amount due to outport banks 外埠银行同业的存款 t@;p
amount for note issue 发行纸币的款额 ;(%QD
3 >
amount of bond 担保契据的款额 H?W ya.7
amount of consideration 代价款额 % 1L,Y
amount of contribution 供款数额 (C L%>5V
amount of indebtedness 负债款额 5DZ#9m/
amount of principal of the loan 贷款本金额 5tk AFb4P
amount of rates chargeable 应征差饷数额 Ml5w01O
amount of share capital 股本额 z<;HQX,
amount of sums assured 承保款额 }.(B}/$u
amount of variation 变动幅度 00y!K
m _D
amount of vote 拨款数额 EZGIf/ 3
amount payable 应付款额 +\A,&;!SR
amount receivable 应收款额 :Yl-w-oe
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V!=,0zy~Z
analysis 分析 q;CiV
ancillary risk 附属风险 ]6` %
annual account 周年帐目；周年帐目报表；年度决算；年结 WH} y"W
annual accounting date 年结日期 T -2t.X s
annual allowance 每年免税额；年积金；年度津贴；年津 jr. "I+
annual balance 年度余额 / 6*
42[r
annual disposable income 每年可动用收入 0OE :[pR
annual estimates 周年预算 tNI^@xdim1
annual fee 年费
GxxW&y
annual general meeting 周年大会 LL!
Dx%JZ
annual growth rate 年增率；每年增长率 Lq ^)R
annual long-term supplement 长期个案每年补助金 cq]6XK-W
annual pensionable emolument 可供计算退休金的年薪 y%T_pTcU
annual report 年报 SnfYT)
Ph
Annual Report on the Consumer Price Index 《消费物价指数年报》 W!(zT6#
annual return 周年报表；周年申报表；每年报税表格 \b x$i*
Annual Return Rules 《周年报表规则》 2ilQX
y
annual review of consumer prices 每年消费物价回顾 t WRC$
annual roll-forward basis 逐年延展方式 9A=,E&
annual salary 年薪 F41=b4/
annual statement 年度报表；年度决算表 n>YKa)|W`
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 )t#W{Gzfmh
annuitant 年金受益人 eauF ~md,
annuity 年金 bd-L` ={j
annuity contract 年金合约 cwg"c4V
annuity on human life 人寿年金 K%oG,-wdg
antecedent debt 先前的债项 6&x@.1('z
ante-dated cheque 倒填日期支票 wHy!CP
%
anticipated expenditure 预期开支 :I#V.
anticipated net profit 预期纯利 Xv^qVn4
anticipated revenue 预期收入 %h@EP[\
anti-inflation measure 反通货膨胀措施 $& td=OK
anti-inflationary stance 反通货膨胀立场 T~e.PP
apparent deficit 表面赤字 K0 >zxqY
apparent financial solvency 表面偿债能力 77Y/!~kd
apparent partner 表面合伙人 7. oM
J
application for personal assessment 个人入息课税申请书 k,*XG$ 2h
application of fund 资金应用 = ^?/+p8 k
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 ?@86P|19
appointed actuary 委任精算师 4Nsp<Kn>
appointed auditor 委任核数师；委任审计师 4WB0Pt{
appointed trustee 委任的受托人 fJg+ Ryo
appointer 委任人 k_#)Tw*
apportioned pro rata 按比例分摊 })%{AfDRF
apportionment 分配；分摊 MQ2}EY*A
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bt?5*ETA
apportionment formula 分摊方程式 x q h
apportionment of estate duty 遗产税的分摊 z b3t IRH
appraisal 估价；评估 75lA%|
*X
appreciable growth 可观增长 Z`i(qCAd(
appreciable impact 显着影响 > (<f 0
appreciable increase 可观增长 oB7_O-3z
appreciation 增值；升值 XCQs2CHt
appreciation against other currencies 相对其他货币升值
J&_n9$
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PJ#,2=n~
appreciation tax 增值税 jP. dD Yc
appropriation 拨款；拨用；拨付 XiWmV ?
appropriation account 拨款帐目 nw<uyaU-t
Appropriation Bill 拨款法案 h ?U
O&(
appropriation-in-aid system 补助拨款办法 d=/F}yP~?s
approved assets 核准资产 +}AI@+
approved basket stock 认可一篮子证券 "AqB$^S9t
approved budget 核准预算 sI2^Qp@O1
approved charitable donation 认可慈善捐款 u ga_T
approved charitable institution 认可慈善机构 <P<z N~i9j
approved currency 核准货币；认可货币 Q J;2ZN,
approved estimates 核准预算 %]i15;{X
approved estimates of expenditure 核准开支预算 h";L
approved overseas insurer 核准海外保险人 u3 D) M%e
approved overseas trust company 核准海外信托公司 !4!~L k=
approved pooled investment fund 核准汇集投资基金 ; tf=gdX;
approved provident fund scheme 认可公积金计划 #vlgwA
approved provision 核准拨款 MdF2Gk-9
approved redeemable share 核准可赎回股份 0jfuBj5!
approved regional stock 认可地区性证券 dO \"?aiD
approved retirement scheme 认可退休金计划 4,ag (^}=
approved subordinated loan 核准附属贷款 >\8+: oS^
arbitrage 套戥；套汇；套利 zQ PQ
arbitrageur 套戥者；套汇者 #dHa
,HUk
arbitrary amount 临时款项 eMzk3eOJ
arrangement 措施；安排；协定 ar,7S&s H
arrears 欠款
Gc7=
arrears of pay 欠付薪酬 `]aeI'[}R
arrears of revenue 逾期未收税款；逾期未收的帐项 ( @YG~ 0
articles of association 组织章程；组织细则；组织章程细则 -?a 26o%e
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j8gdlIx
ascertainment of profit 确定利润 vDvFL<`vmD
"Asia Clear" “亚洲结算系统”
