allotment 分配；配股 !\'w>y7
allotment notice 股份配售通知；配股通知 eYv^cbO@:
allotment of shares 股份分配 Ue9d0#9
allowable 可获宽免；免税的 3mo<O}}
allowable business loss 可扣除的营业亏损 mCnl@
allowable expenses 可扣税的支出 A@3'I ;
allowance 免税额；津贴；备抵；准备金 J)g
+I
allowance for debts 债项的免税额 y0 vo-Q
allowance for depreciation by wear and tear 耗损折旧免税额 d*TH$-F!p
allowance for funeral expenses 殡殓费的免税额 ):Fg {7b]n
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z/j*zU
`
allowance for repairs and outgoings 修葺及支出方面的免税额 *fY*Wy9
allowance to debtor 给债务人的津贴 HxR5 &o
alteration of capital 资本更改 7
:\J2$P
alternate trustee 候补受托人 t,Tq3zB
amalgamation 合并 %5L~&W}^"
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &kf \[|y
ambit of charges 征税范围；收费范围 +sx(q@
amended valuation 经修订的估值 - .) f~#8
American Commodities Exchange 美国商品交易所 Z&@P<
American Express Bank Limited 美国运通银行 "X<V>q$0~c
American Stock Exchange 美国证券交易所 T pCXe\ W
amortization 摊销 g1XpERsSEV
amount due from banks 存放银行同业的款项 Fp B3SJ6 B
amount due from banks abroad 存放海外银行同业的款项 . &u
@-Vm
amount due from holding companies 控股公司欠款 sfVzVS[
amount due from local banks 存放本港银行同业的款项 N8T.Ye N
amount due to banks 银行同业的存款 UaG&HGg]!
amount due to banks abroad 海外银行同业的存款 "wVisL2+.
amount due to holding companies 控股公司存款 {%2p(5FB
amount due to local banks 本港银行同业的存款 #}6~>A
amount due to outport banks 外埠银行同业的存款 ZHRMW'N e
amount for note issue 发行纸币的款额 Wu,=jL3?$A
amount of bond 担保契据的款额 9a:(a b'
amount of consideration 代价款额 pvWNiW:~k
amount of contribution 供款数额 .mnkV -m
amount of indebtedness 负债款额 G=e'H-
amount of principal of the loan 贷款本金额 Cf 202pF3y
amount of rates chargeable 应征差饷数额 YPs9Pqkn
amount of share capital 股本额 s&%r?
amount of sums assured 承保款额 )"Ujx`]4r
amount of variation 变动幅度 UN <$F yb
amount of vote 拨款数额 7iy 2V
;}
amount payable 应付款额 :MYLap&L&
amount receivable 应收款额 1 )u, %
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a kj#.aYk
analysis 分析 )REegFN@
ancillary risk 附属风险 CT\rx>[J.6
annual account 周年帐目；周年帐目报表；年度决算；年结 -{oZK{a1
annual accounting date 年结日期 %f\j)qw
annual allowance 每年免税额；年积金；年度津贴；年津 ZXj* Vu$_4
annual balance 年度余额 [:izej( \
annual disposable income 每年可动用收入 =BD |uIR
annual estimates 周年预算 uC]c`Ue
annual fee 年费 Eb'M< ZY
annual general meeting 周年大会 cNKGEm
;z
annual growth rate 年增率；每年增长率 B_@p@6z
annual long-term supplement 长期个案每年补助金 '8 ^cl:X
annual pensionable emolument 可供计算退休金的年薪 Wa!C2nB
annual report 年报 .5 ~3D97X&
Annual Report on the Consumer Price Index 《消费物价指数年报》 v/7^v}[<
annual return 周年报表；周年申报表；每年报税表格 }_}LaEYAo
Annual Return Rules 《周年报表规则》 ~1Ffu x
annual review of consumer prices 每年消费物价回顾 eOb)uIF
annual roll-forward basis 逐年延展方式 C
pn!}!Gnf
annual salary 年薪 1Fs a}UK
annual statement 年度报表；年度决算表 IU G}Q7w5
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 D;:p6q}hT
annuitant 年金受益人 bvl!^xO]
annuity 年金 z2A,*|I
annuity contract 年金合约 i hct~y-9W
annuity on human life 人寿年金 *aYuuRx
antecedent debt 先前的债项 &j"_hFhv
ante-dated cheque 倒填日期支票 M"Y ,kA|+
anticipated expenditure 预期开支 h5n@SE>G
anticipated net profit 预期纯利 n "I{aJ]K
anticipated revenue 预期收入 MHCwjo"
anti-inflation measure 反通货膨胀措施 ^C2SLLgeJ
anti-inflationary stance 反通货膨胀立场 y?iW^>|?L=
apparent deficit 表面赤字 b-#oE{(\'
apparent financial solvency 表面偿债能力 gd0a,_`M
apparent partner 表面合伙人 Nc^:v /(P
application for personal assessment 个人入息课税申请书 #A~7rH%hi
application of fund 资金应用 JGYJ;j{E]
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 !Ks<%;
rb
appointed actuary 委任精算师 GG4FS
appointed auditor 委任核数师；委任审计师 `Gg,oCQg
appointed trustee 委任的受托人 tt&{f <*
appointer 委任人 nwi8>MG
apportioned pro rata 按比例分摊 0 \1g-kc!v
apportionment 分配；分摊 /W{^hVkvC
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9
H>J S
apportionment formula 分摊方程式 0Y!~xyg/
apportionment of estate duty 遗产税的分摊 ; Yt'$D*CP
appraisal 估价；评估 Pp;OkI``[
appreciable growth 可观增长 Q+IB&LdE
appreciable impact 显着影响 *"V) h I5
appreciable increase 可观增长 +WCV"m
appreciation 增值；升值 ~kI$8oAry
appreciation against other currencies 相对其他货币升值 [KEw5-=i@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BWkT
Qd<t
appreciation tax 增值税 DU@SXb
appropriation 拨款；拨用；拨付 %y+v0.aWH+
appropriation account 拨款帐目 Q^'xVS_.
Appropriation Bill 拨款法案 mW3 IR3 b
appropriation-in-aid system 补助拨款办法 j 9f Q V
approved assets 核准资产 m-9ChF: U
approved basket stock 认可一篮子证券 )|&F Bz;
approved budget 核准预算 g]?QV2bX6
approved charitable donation 认可慈善捐款 f5*hOzKG6
approved charitable institution 认可慈善机构 c`Ui zZ
approved currency 核准货币；认可货币 |4Os_*tRKU
approved estimates 核准预算 {T5u"U4
approved estimates of expenditure 核准开支预算 ;( Z9.
approved overseas insurer 核准海外保险人 AZ.
j>+0xx
approved overseas trust company 核准海外信托公司 {afIr1j/m
approved pooled investment fund 核准汇集投资基金 Dd:48sN:Jq
approved provident fund scheme 认可公积金计划 K{iC'^wP
approved provision 核准拨款 gS!zaD7Nr
approved redeemable share 核准可赎回股份 3 g3Znb
approved regional stock 认可地区性证券 EuKkIr/(
approved retirement scheme 认可退休金计划 @,q <CF@Y
approved subordinated loan 核准附属贷款 |cl*wFm|3
arbitrage 套戥；套汇；套利 T=[ /x=
arbitrageur 套戥者；套汇者 G9~ 4?v6:
arbitrary amount 临时款项 S0lt _~
arrangement 措施；安排；协定 Sj<]~*y"
arrears 欠款 Aot9^@4])
arrears of pay 欠付薪酬 3#{Al[ jq
arrears of revenue 逾期未收税款；逾期未收的帐项 cJ'OqV F
articles of association 组织章程；组织细则；组织章程细则 {Ok]$ 0L
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "8\2w]"
ascertainment of profit 确定利润 CS;4 ysNf
"Asia Clear" “亚洲结算系统”
