allotment 分配；配股 x\hn;i<
allotment notice 股份配售通知；配股通知 xnQGCw?S&}
allotment of shares 股份分配 pt cLJ]+)
allowable 可获宽免；免税的 :/[YY?pg-
allowable business loss 可扣除的营业亏损 q uGPk)c
allowable expenses 可扣税的支出 y [9}[NMZ
allowance 免税额；津贴；备抵；准备金 \Tf{ui
allowance for debts 债项的免税额 e AYW%a
allowance for depreciation by wear and tear 耗损折旧免税额 M}oj!xGB
allowance for funeral expenses 殡殓费的免税额 `;qv}
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ms\/= 96F
allowance for repairs and outgoings 修葺及支出方面的免税额 3:8nwt
allowance to debtor 给债务人的津贴 Vc52s+7=8
alteration of capital 资本更改 mYjiiql~
alternate trustee 候补受托人 K@ sP~('
amalgamation 合并 ]6%%X+$7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `{|}LFS >
ambit of charges 征税范围；收费范围 DET !br'z5
amended valuation 经修订的估值 jbhJ;c :
American Commodities Exchange 美国商品交易所 2V 2x,!
American Express Bank Limited 美国运通银行 YTjuSV
American Stock Exchange 美国证券交易所 S[hJ{0V
amortization 摊销 D@( M+u9/%
amount due from banks 存放银行同业的款项 T3t~=b>&L
amount due from banks abroad 存放海外银行同业的款项 Sp~Gv>uMK
amount due from holding companies 控股公司欠款
~\:j9c C
amount due from local banks 存放本港银行同业的款项 zj$_iB`9
amount due to banks 银行同业的存款 FP'u)eU&3
amount due to banks abroad 海外银行同业的存款 %Q sSR'`
amount due to holding companies 控股公司存款 tD~PvUJ
amount due to local banks 本港银行同业的存款 WQLHjGehe
amount due to outport banks 外埠银行同业的存款 Q"6hD?6.
amount for note issue 发行纸币的款额 n|mJ
E,N
amount of bond 担保契据的款额 &Rl3y\
r
amount of consideration 代价款额 [mB(GL
amount of contribution 供款数额 [rUh;_b\D
amount of indebtedness 负债款额 t1 :S!@
amount of principal of the loan 贷款本金额
TCK I
amount of rates chargeable 应征差饷数额 Fy _<Ui
amount of share capital 股本额 J'\eS./w|
amount of sums assured 承保款额 b ?2X>QJ
amount of variation 变动幅度 lGnql 1(
amount of vote 拨款数额 3dxnh,]&@
amount payable 应付款额 Bsu=^z
amount receivable 应收款额 W]!@Zlal
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V:F+HMBk
analysis 分析 ^Azt.\fMX
ancillary risk 附属风险 (| 36!-(iK
annual account 周年帐目；周年帐目报表；年度决算；年结 8MeO U
annual accounting date 年结日期 !7kLFW
annual allowance 每年免税额；年积金；年度津贴；年津 -
l40)^ E}
annual balance 年度余额 / 8WpX
annual disposable income 每年可动用收入 @!&Jgg53G
annual estimates 周年预算 "doU.U&u
annual fee 年费 A1|7(
Sow
annual general meeting 周年大会 l)i &ATvCE
annual growth rate 年增率；每年增长率 *m| t =9E
annual long-term supplement 长期个案每年补助金 f1CM R4D
annual pensionable emolument 可供计算退休金的年薪
]w_
annual report 年报 RI5g+Du?
Annual Report on the Consumer Price Index 《消费物价指数年报》 oc3dd "8}@
annual return 周年报表；周年申报表；每年报税表格 qr'x0r|<>
Annual Return Rules 《周年报表规则》 %T W% |"v
annual review of consumer prices 每年消费物价回顾 %<=w [*i
annual roll-forward basis 逐年延展方式 ~E<PtDab
annual salary 年薪
rTP5-
4
annual statement 年度报表；年度决算表 DYT@B iW{
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 o% /-5-
annuitant 年金受益人 /jZaU`
annuity 年金 <=)D=Ax/_[
annuity contract 年金合约 bRK CY6
annuity on human life 人寿年金 +(=0CA0GE
antecedent debt 先前的债项 *;OJ ~zT
ante-dated cheque 倒填日期支票 oeu|/\+HW
anticipated expenditure 预期开支 z\P e{ J
anticipated net profit 预期纯利 Nl$gU3kL
anticipated revenue 预期收入 h V|v6 _
anti-inflation measure 反通货膨胀措施 6Q.{llO
anti-inflationary stance 反通货膨胀立场 8 l'bRyuS
apparent deficit 表面赤字 P0'e
"\$
apparent financial solvency 表面偿债能力 k9^+9P^L
apparent partner 表面合伙人 -~v l+L
application for personal assessment 个人入息课税申请书 6m, KL5>W
application of fund 资金应用 \A'|XdQ
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 2Y E;m&
appointed actuary 委任精算师 cX|[WT0[ I
appointed auditor 委任核数师；委任审计师 >% uAQiU
appointed trustee 委任的受托人 5"-una>D
appointer 委任人 fV.A=*1l#
apportioned pro rata 按比例分摊 *Fa )\.XX
apportionment 分配；分摊 <&qpl0U)Y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 { h/OnBwG
apportionment formula 分摊方程式 lj
" Z
apportionment of estate duty 遗产税的分摊 tr6jh=
appraisal 估价；评估 N_u&
3CG
appreciable growth 可观增长 `y8
?
=
appreciable impact 显着影响 18DTv6?QG
appreciable increase 可观增长 #dva0%-1
appreciation 增值；升值 HG{&U:>)
appreciation against other currencies 相对其他货币升值 5y1or
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2Ueq6IuQ
appreciation tax 增值税 Lv
`#zgo_f
appropriation 拨款；拨用；拨付 j3*M!fM9
appropriation account 拨款帐目
'O.+6`&
Appropriation Bill 拨款法案 Q!4i_)r M
appropriation-in-aid system 补助拨款办法 wF|0 n t
approved assets 核准资产 fOa6,
approved basket stock 认可一篮子证券 l ^DI
NZU@
approved budget 核准预算 fH{9]TU_:
approved charitable donation 认可慈善捐款 B<|:K
\MA
approved charitable institution 认可慈善机构 }1U#Ve,=_
approved currency 核准货币；认可货币 JP{UgcaF
approved estimates 核准预算 9
9Ba{qj
approved estimates of expenditure 核准开支预算 w{k1Y+1
approved overseas insurer 核准海外保险人 (NGu9uJs
approved overseas trust company 核准海外信托公司 Yw6DJ Y
approved pooled investment fund 核准汇集投资基金 Auox Z?V
approved provident fund scheme 认可公积金计划 L8K0^~Mk
approved provision 核准拨款 [leW/2i
approved redeemable share 核准可赎回股份 nkCecwzr-
approved regional stock 认可地区性证券 jrIA]K6
approved retirement scheme 认可退休金计划 G 6Wx3~
approved subordinated loan 核准附属贷款 _LJ5o_-N
arbitrage 套戥；套汇；套利 UH5w7M
arbitrageur 套戥者；套汇者 kP)YgkE
arbitrary amount 临时款项 1*Sr5N[=
arrangement 措施；安排；协定 {F'Az1^I=
arrears 欠款 r8IX/ ,
arrears of pay 欠付薪酬 U {7 3Xax
arrears of revenue 逾期未收税款；逾期未收的帐项 "e~k-\ ^Y
articles of association 组织章程；组织细则；组织章程细则 jr9&.8%W:v
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g(m xhD!k
ascertainment of profit 确定利润 ;KZrl`
"Asia Clear" “亚洲结算系统”
