allotment 分配；配股 fV &KM*W*@
allotment notice 股份配售通知；配股通知 8qk?E6
allotment of shares 股份分配 ;\a
YlV-
allowable 可获宽免；免税的 v0
nj M
allowable business loss 可扣除的营业亏损 X\`_3=
allowable expenses 可扣税的支出 ]9YJ,d@J
allowance 免税额；津贴；备抵；准备金 $Z!`Hb
allowance for debts 债项的免税额 @G BxL*e
allowance for depreciation by wear and tear 耗损折旧免税额 (X $=Q6
allowance for funeral expenses 殡殓费的免税额 !S^AgZ~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e bm])~ZL
allowance for repairs and outgoings 修葺及支出方面的免税额 @E;=*9ek{u
allowance to debtor 给债务人的津贴 -(~.6WnhS
alteration of capital 资本更改 Vr )<\h
alternate trustee 候补受托人 na#CpS;pc
amalgamation 合并 8e*,jH 3
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ta35 K"
ambit of charges 征税范围；收费范围 7F zA*
amended valuation 经修订的估值 %j:]^vqFA
American Commodities Exchange 美国商品交易所 bt"W(m&f
American Express Bank Limited 美国运通银行 B:dB,3,`(
American Stock Exchange 美国证券交易所 9*2 [B"5
amortization 摊销 sR(9IW-
amount due from banks 存放银行同业的款项 aDq5C-MzG
amount due from banks abroad 存放海外银行同业的款项 1%EBd %`#
amount due from holding companies 控股公司欠款 J,V9 k[88
amount due from local banks 存放本港银行同业的款项 7R`M,u~f2^
amount due to banks 银行同业的存款 `s"'r !
amount due to banks abroad 海外银行同业的存款 }O/U;4Z
amount due to holding companies 控股公司存款 5A%w 8Qv
amount due to local banks 本港银行同业的存款 dq7x3v^"ZG
amount due to outport banks 外埠银行同业的存款 |2?'9<
amount for note issue 发行纸币的款额 *}]Nf
amount of bond 担保契据的款额 G,$PV
e*
amount of consideration 代价款额 !Nu<xq@!
amount of contribution 供款数额 z8jk[5z
amount of indebtedness 负债款额 2>|dF~"
amount of principal of the loan 贷款本金额 +vYoB$!
amount of rates chargeable 应征差饷数额 Usr@uI#{J
amount of share capital 股本额 l,R/Gl
amount of sums assured 承保款额 ,oN8HpGs
amount of variation 变动幅度 AjmVc])
amount of vote 拨款数额 bBu,#Mc
amount payable 应付款额 ~Fe${2
amount receivable 应收款额 ,LTH;<zB)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IM:=@a{
analysis 分析 (hTCK8HK
ancillary risk 附属风险 c
;%_EN%
annual account 周年帐目；周年帐目报表；年度决算；年结 {FO;Yg'
annual accounting date 年结日期 hh Sy0
annual allowance 每年免税额；年积金；年度津贴；年津 3 j! 3E
annual balance 年度余额 sSOOXdnGG
annual disposable income 每年可动用收入 +J_c'ChN
annual estimates 周年预算 k ]W[ `
annual fee 年费 J c g,#@
annual general meeting 周年大会 * "R|4"uy
annual growth rate 年增率；每年增长率 $ .C=H[QC
annual long-term supplement 长期个案每年补助金 ln$&``L
annual pensionable emolument 可供计算退休金的年薪 l*ayd>`~x
annual report 年报 vbkI^+=,YY
Annual Report on the Consumer Price Index 《消费物价指数年报》 d{rQzia"mV
annual return 周年报表；周年申报表；每年报税表格 guX
9}
Annual Return Rules 《周年报表规则》 ]p*l%(dhY
annual review of consumer prices 每年消费物价回顾 F|F]970
annual roll-forward basis 逐年延展方式 wQv'8A_}
annual salary 年薪 ^:K3vC[h;c
annual statement 年度报表；年度决算表 aY3^C q(r
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 JCz@s~f\y
annuitant 年金受益人 Dakoqke
annuity 年金 D5$wT
I
annuity contract 年金合约 $h^wG)s2P
annuity on human life 人寿年金 @'YS1 N<
antecedent debt 先前的债项 ~;O v-^tp
ante-dated cheque 倒填日期支票 LL] zT H0
anticipated expenditure 预期开支 CJ(NgYC h
anticipated net profit 预期纯利 B,M(@5wz
anticipated revenue 预期收入 ?bPRxR
anti-inflation measure 反通货膨胀措施 %F\?R[^5
anti-inflationary stance 反通货膨胀立场 VK}fsOnj0
apparent deficit 表面赤字 =2[7
E
apparent financial solvency 表面偿债能力 &Q+Ln,(&L
apparent partner 表面合伙人 = 2Bg9!zW>
application for personal assessment 个人入息课税申请书 '=[?~0(B
application of fund 资金应用 F\fWvX
dW
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 >G );j@Q
appointed actuary 委任精算师 =N OH:#iQ
appointed auditor 委任核数师；委任审计师 OH;b"]
appointed trustee 委任的受托人 "vXxv'0 \f
appointer 委任人 >fe- d#!{
apportioned pro rata 按比例分摊 KQacoUHrK?
apportionment 分配；分摊 eL^.,H0
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z&0' a
apportionment formula 分摊方程式 &f!z1d-qg?
apportionment of estate duty 遗产税的分摊 ki [UV
zd
appraisal 估价；评估 ="x\`+U
appreciable growth 可观增长 Uh7v@YMC
appreciable impact 显着影响 /3A^I{e74
appreciable increase 可观增长 ZPiq-q
appreciation 增值；升值 UQ'\7OS
appreciation against other currencies 相对其他货币升值 $P>`m$(8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j2Tr $gx<
appreciation tax 增值税 @|<<H3I
appropriation 拨款；拨用；拨付 *4_jA](
appropriation account 拨款帐目 i%ZW3MrY~
Appropriation Bill 拨款法案 OC1I&",Ai|
appropriation-in-aid system 补助拨款办法 ~ (x;5{
approved assets 核准资产 HU%o6c w
approved basket stock 认可一篮子证券 I([!]z
approved budget 核准预算 $}lbT15a
approved charitable donation 认可慈善捐款 A6GE,FhsG
approved charitable institution 认可慈善机构 u @~Ji iC%
approved currency 核准货币；认可货币 f>aEkh6u9
approved estimates 核准预算 )p
T?/ J
approved estimates of expenditure 核准开支预算 hy}8Aji &
approved overseas insurer 核准海外保险人 ,
FhekaA
approved overseas trust company 核准海外信托公司 !lEY=1nHOJ
approved pooled investment fund 核准汇集投资基金 A'G 66ei
approved provident fund scheme 认可公积金计划 io,M{Ib
approved provision 核准拨款 T6H}/#*tK
approved redeemable share 核准可赎回股份 /TZOJE(2j
approved regional stock 认可地区性证券 T _sTC) &a
approved retirement scheme 认可退休金计划 S>.SSXlM
approved subordinated loan 核准附属贷款 V2$h8\a
arbitrage 套戥；套汇；套利 *:>" q ej
arbitrageur 套戥者；套汇者 qY~`8
x
arbitrary amount 临时款项 /J04^ 6
arrangement 措施；安排；协定 Q>/C*@
arrears 欠款 P8 ^hB v*
arrears of pay 欠付薪酬 4Fp0ZVT
arrears of revenue 逾期未收税款；逾期未收的帐项 G"X8} :}
articles of association 组织章程；组织细则；组织章程细则 A g V G` q
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YGv<VOWG2
ascertainment of profit 确定利润 &8%e\W\K:/
"Asia Clear" “亚洲结算系统”
