allotment 分配；配股 /R wjCUf
allotment notice 股份配售通知；配股通知 d<P\&!R(
allotment of shares 股份分配 V1B5w_^>h'
allowable 可获宽免；免税的 <=C!VVk4f
allowable business loss 可扣除的营业亏损 O)r4?<Q
allowable expenses 可扣税的支出 ds [|
allowance 免税额；津贴；备抵；准备金 d5:c^`
allowance for debts 债项的免税额 FXkM#}RgNm
allowance for depreciation by wear and tear 耗损折旧免税额 > /caXvS
allowance for funeral expenses 殡殓费的免税额 %6f* {G
w
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X
UuN )i
allowance for repairs and outgoings 修葺及支出方面的免税额 g{&ui.ml&
allowance to debtor 给债务人的津贴 XVZ
alteration of capital 资本更改 d raN0v f
alternate trustee 候补受托人
H6/$ d
amalgamation 合并 T1=fNF
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s?L
ambit of charges 征税范围；收费范围 sD#.Oq4&]y
amended valuation 经修订的估值 Qd3 j% (
American Commodities Exchange 美国商品交易所 ^s"R$?;h
American Express Bank Limited 美国运通银行 C!bUI8x
z
American Stock Exchange 美国证券交易所 ^^D0^k!R
amortization 摊销 I9ep`X6Y
amount due from banks 存放银行同业的款项 P( 8OQL:
amount due from banks abroad 存放海外银行同业的款项 gc$l^`+M
amount due from holding companies 控股公司欠款 |aq"#Ml)
amount due from local banks 存放本港银行同业的款项 n b%6X82Q
amount due to banks 银行同业的存款 : eVq#3}
amount due to banks abroad 海外银行同业的存款 h(EhkCf
amount due to holding companies 控股公司存款 7J< 5f)
amount due to local banks 本港银行同业的存款 RPRBmb940
amount due to outport banks 外埠银行同业的存款 $yNS
pNmT0
amount for note issue 发行纸币的款额 $1`2 kM5
amount of bond 担保契据的款额 1bX<$>x9u
amount of consideration 代价款额 l!u_" I8j5
amount of contribution 供款数额 k;FUs[
amount of indebtedness 负债款额 * gWwALGo5
amount of principal of the loan 贷款本金额 wI/iuc
amount of rates chargeable 应征差饷数额 eehb1L2(b
amount of share capital 股本额 G" "ZI$`
amount of sums assured 承保款额 #AQ V(;r7@
amount of variation 变动幅度 g3y+&Y_
amount of vote 拨款数额 I
b5rqU\
amount payable 应付款额 Ig>(m49d
amount receivable 应收款额 brUF6rQ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1iF1GkLEq
analysis 分析 6T`i/".
ancillary risk 附属风险 c{w2Gt!
annual account 周年帐目；周年帐目报表；年度决算；年结 $~T4hv :
annual accounting date 年结日期 R4:b{
)=O
annual allowance 每年免税额；年积金；年度津贴；年津 l+^*LqEW2
annual balance 年度余额 IjnU?Bf
annual disposable income 每年可动用收入 7- fb.V9
annual estimates 周年预算 :d'8x
annual fee 年费 I%KYtv~ `
annual general meeting 周年大会 b4N[)%@
annual growth rate 年增率；每年增长率 C $`tbq
annual long-term supplement 长期个案每年补助金 ' S/gmn
annual pensionable emolument 可供计算退休金的年薪 R0*|Lo$6
annual report 年报 6.yu-xm
Annual Report on the Consumer Price Index 《消费物价指数年报》 d8P^lv*rQW
annual return 周年报表；周年申报表；每年报税表格 4^o^F-k'
Annual Return Rules 《周年报表规则》 nAlQ 7 '
annual review of consumer prices 每年消费物价回顾 :Zw2'IV
annual roll-forward basis 逐年延展方式 eTcd"Kd/
annual salary 年薪 O?#7N[7
annual statement 年度报表；年度决算表 ] Zh%DQ
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 SXP]%{@ R/
annuitant 年金受益人 pOoEI+t
annuity 年金 uW
%#
annuity contract 年金合约 {
]4LULq
annuity on human life 人寿年金 7; @]t^d=$
antecedent debt 先前的债项 4;2uW#dG"
ante-dated cheque 倒填日期支票 JNnDts*w
anticipated expenditure 预期开支 g *+>H1}
anticipated net profit 预期纯利 ~})e
?q;b
anticipated revenue 预期收入 G$('-3@i`w
anti-inflation measure 反通货膨胀措施 xr^LFn)
anti-inflationary stance 反通货膨胀立场 SNk=b6
`9
apparent deficit 表面赤字 }W^A *]X
apparent financial solvency 表面偿债能力 !0 <,@v"
apparent partner 表面合伙人 >
uEzw4w
application for personal assessment 个人入息课税申请书 ((%? `y
application of fund 资金应用 M x" \5i
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 1<aP92 /N&
appointed actuary 委任精算师 YKK*ER0
appointed auditor 委任核数师；委任审计师 XfIJ 4ZM5
appointed trustee 委任的受托人 7D_ =
appointer 委任人 b4Ekqas
apportioned pro rata 按比例分摊 !&@615Vtw
apportionment 分配；分摊 4 s9LB
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &m;*<}X
apportionment formula 分摊方程式 :e+jU5;]3
apportionment of estate duty 遗产税的分摊 , zY{
appraisal 估价；评估 rEz^
appreciable growth 可观增长 <qt |d&
appreciable impact 显着影响 t4-[Z$ n5
appreciable increase 可观增长 o.`5D% }i
appreciation 增值；升值
|-~Y#]
appreciation against other currencies 相对其他货币升值 M&M 6;Ph
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6j|{`Zd)G
appreciation tax 增值税 w5 Li&m
appropriation 拨款；拨用；拨付 +:/%3}`
appropriation account 拨款帐目 b"
[|:F>P
Appropriation Bill 拨款法案 HTTC TR
appropriation-in-aid system 补助拨款办法 lPAQ3t!,
approved assets 核准资产 u_Z+;{ ]Pj
approved basket stock 认可一篮子证券 >=w)x,0yX
approved budget 核准预算 %\:Wi#w>
approved charitable donation 认可慈善捐款 b| (: [nB
approved charitable institution 认可慈善机构 ` ">=
approved currency 核准货币；认可货币 KqP#6^ _
approved estimates 核准预算 :b!s2n!u
approved estimates of expenditure 核准开支预算 l;E(I_
i)
approved overseas insurer 核准海外保险人 ZYNsHcTY
approved overseas trust company 核准海外信托公司 Z4bNV?OH
approved pooled investment fund 核准汇集投资基金 F((4U"
approved provident fund scheme 认可公积金计划 #B w0,\
approved provision 核准拨款 :Llb< MY2
approved redeemable share 核准可赎回股份 /dIzY0<aO
approved regional stock 认可地区性证券 j 5 h-dK
approved retirement scheme 认可退休金计划 B `sAk
%
approved subordinated loan 核准附属贷款 -D: b*D
arbitrage 套戥；套汇；套利 b#o|6HkW
arbitrageur 套戥者；套汇者 gnHbb-<i,
arbitrary amount 临时款项 .fs3>@T"#
arrangement 措施；安排；协定 ,`sv1xwd
arrears 欠款 >8[Z. fX
arrears of pay 欠付薪酬
{K!)Ss
arrears of revenue 逾期未收税款；逾期未收的帐项 TkF[x%o
articles of association 组织章程；组织细则；组织章程细则 Pc ] H P
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^=*;X;7
ascertainment of profit 确定利润 !p/goqT~dY
"Asia Clear" “亚洲结算系统”
