allotment 分配；配股 n-)Xs;`2
allotment notice 股份配售通知；配股通知 .5AyB9 a%&
allotment of shares 股份分配 d&G#3}kOb%
allowable 可获宽免；免税的 kZU
v/]Y.
allowable business loss 可扣除的营业亏损 5&Vp(A[m[
allowable expenses 可扣税的支出 }K3!ujvR
allowance 免税额；津贴；备抵；准备金 4z*An}ol]
allowance for debts 债项的免税额 {vf4l4J (
allowance for depreciation by wear and tear 耗损折旧免税额 azKiXr#_(
allowance for funeral expenses 殡殓费的免税额 tqYwP Sr
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v<u`wnt
allowance for repairs and outgoings 修葺及支出方面的免税额 Ho!dtEs
allowance to debtor 给债务人的津贴 ]IQ`.:g=9
alteration of capital 资本更改 aM6qYO!jA
alternate trustee 候补受托人 I[g;p8jr
amalgamation 合并 A8jj]J+
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wR@"]WkR=
ambit of charges 征税范围；收费范围 .z6"(?~
amended valuation 经修订的估值 MpCK/eiC
American Commodities Exchange 美国商品交易所 OA ?pBA
American Express Bank Limited 美国运通银行 mSFh*FG
American Stock Exchange 美国证券交易所 OF_g0 Zu
amortization 摊销 vCe]i B
amount due from banks 存放银行同业的款项 p*ic@ n*G
amount due from banks abroad 存放海外银行同业的款项 YYs /r
amount due from holding companies 控股公司欠款 `{v!|.d<
amount due from local banks 存放本港银行同业的款项 jMUN|(=Y
amount due to banks 银行同业的存款 TD Y2
M
amount due to banks abroad 海外银行同业的存款 jwQ(E
amount due to holding companies 控股公司存款 (fUpj^E)p
amount due to local banks 本港银行同业的存款 WJ[ybzV j
amount due to outport banks 外埠银行同业的存款 9esMr0*=
amount for note issue 发行纸币的款额 +[_m St
amount of bond 担保契据的款额 Bkaupvv9S
amount of consideration 代价款额 FbU98n+z
amount of contribution 供款数额 EG ; y@\]
amount of indebtedness 负债款额 VX{9g#y$j
amount of principal of the loan 贷款本金额 ]ML(=7z"
amount of rates chargeable 应征差饷数额 f8JWg9 m
amount of share capital 股本额 Hsl0|jy(/
amount of sums assured 承保款额 \#%1 t
amount of variation 变动幅度 O*
dtV X
amount of vote 拨款数额 >JUOS2
amount payable 应付款额 XhEJF !
amount receivable 应收款额 VxTrL}{(6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q Hm
F,P
analysis 分析 W m#F~<$
ancillary risk 附属风险 zxhE9 [`*e
annual account 周年帐目；周年帐目报表；年度决算；年结 gAxf5 A_x)
annual accounting date 年结日期 x<gP5c>zm
annual allowance 每年免税额；年积金；年度津贴；年津 +B#+'
annual balance 年度余额 \
:Vm7Zg
annual disposable income 每年可动用收入 E# A%aLp0E
annual estimates 周年预算 i[V\RKH*F
annual fee 年费 ?VRf5 Cr-
annual general meeting 周年大会 q:a-td v2
annual growth rate 年增率；每年增长率 *{
fL t
annual long-term supplement 长期个案每年补助金 gi #g)9HG
annual pensionable emolument 可供计算退休金的年薪 M9 ACaf@
annual report 年报 Gw@]w;ed
Annual Report on the Consumer Price Index 《消费物价指数年报》 "x~su?KiA
annual return 周年报表；周年申报表；每年报税表格 ]mZN18#
Annual Return Rules 《周年报表规则》 G W@g
annual review of consumer prices 每年消费物价回顾 3 <A$ lG
annual roll-forward basis 逐年延展方式 c hs] ,7R
annual salary 年薪 S:Y
QVj
annual statement 年度报表；年度决算表 C;jV)hr6P
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 nd3n 'b
annuitant 年金受益人 ^= .QQo||B
annuity 年金 =b_/_b$q
annuity contract 年金合约 eJ3;Sd''
annuity on human life 人寿年金
U
rL|r.
antecedent debt 先前的债项 @{LD_>R
ante-dated cheque 倒填日期支票 <yg! D21Y
anticipated expenditure 预期开支 :JD*uu
anticipated net profit 预期纯利 6*r#m%|
anticipated revenue 预期收入 K|V<e[X[V
anti-inflation measure 反通货膨胀措施 dK d"2+fH
anti-inflationary stance 反通货膨胀立场 ==]
BrhZK
apparent deficit 表面赤字
IDn$w^"
apparent financial solvency 表面偿债能力 J
2av t
apparent partner 表面合伙人 #C# *yE
application for personal assessment 个人入息课税申请书 4uy:sCmu
application of fund 资金应用 D@?Tq,=
[
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 D\0 q lCAs
appointed actuary 委任精算师 +.pri
appointed auditor 委任核数师；委任审计师 1G`zwfmh~
appointed trustee 委任的受托人 rF\L}& Sw
appointer 委任人 Rn9e#_ Az
apportioned pro rata 按比例分摊 &qMt07
apportionment 分配；分摊 c5- 56 Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {({Rb $
apportionment formula 分摊方程式 @|6#]&v`
apportionment of estate duty 遗产税的分摊 c\DMeYrg
appraisal 估价；评估 h,@tfd U^
appreciable growth 可观增长 d3jzGJrU}
appreciable impact 显着影响
,?oC+9w
appreciable increase 可观增长 `NB6Of */
appreciation 增值；升值 GzEv p
appreciation against other currencies 相对其他货币升值 4`zK`bRcK#
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hn[lhC
appreciation tax 增值税 Lu5lpeSQ
appropriation 拨款；拨用；拨付 s0\}Q=s[
appropriation account 拨款帐目 e#!,/p E
Appropriation Bill 拨款法案 vf0
fa46
appropriation-in-aid system 补助拨款办法 c0f8*O4i
approved assets 核准资产 Wf{&D>
approved basket stock 认可一篮子证券 y"Ios:v@-
approved budget 核准预算 n= A}X4^
approved charitable donation 认可慈善捐款 z*e`2n#\
approved charitable institution 认可慈善机构
vWVQ8S.
approved currency 核准货币；认可货币 #&,~5
approved estimates 核准预算 S5/p3;O\c
approved estimates of expenditure 核准开支预算 zT+ "Z(oz,
approved overseas insurer 核准海外保险人 * 3# RS
approved overseas trust company 核准海外信托公司 UFGU P]J>
approved pooled investment fund 核准汇集投资基金 .1F41UyL
approved provident fund scheme 认可公积金计划 Rc(E';uc
approved provision 核准拨款 auHP^O> 4L
approved redeemable share 核准可赎回股份 XM~eocn
approved regional stock 认可地区性证券 `N;O6
wZ
approved retirement scheme 认可退休金计划 4vyJ<b
approved subordinated loan 核准附属贷款 ZmaGp* Wj
arbitrage 套戥；套汇；套利 N [&(e
d=
arbitrageur 套戥者；套汇者 8d[!"lL
arbitrary amount 临时款项 1xj w=
arrangement 措施；安排；协定 UHS{X~CS
e
arrears 欠款 9t+:L(*pK
arrears of pay 欠付薪酬 6ANA oWg*
arrears of revenue 逾期未收税款；逾期未收的帐项 <(_${zR
articles of association 组织章程；组织细则；组织章程细则 .6A{
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?6 _U>d{
ascertainment of profit 确定利润 UUEbtZH;
"Asia Clear" “亚洲结算系统”
