allotment 分配；配股 kz^G.5n
allotment notice 股份配售通知；配股通知 ./'n2$^3
allotment of shares 股份分配 M<M
r (z
allowable 可获宽免；免税的 Sj ? 'T @
allowable business loss 可扣除的营业亏损 aJ5R0Y ,
allowable expenses 可扣税的支出 M&dtXG8<^
allowance 免税额；津贴；备抵；准备金 !w Bmf&=
allowance for debts 债项的免税额 X'm2
uOEj
allowance for depreciation by wear and tear 耗损折旧免税额 k|5nu-B0v
allowance for funeral expenses 殡殓费的免税额 7Go!W(8
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f/Z E_MN2
allowance for repairs and outgoings 修葺及支出方面的免税额 Cn< x
allowance to debtor 给债务人的津贴 Tx(R3B+u7
alteration of capital 资本更改 '\Ub*m((1O
alternate trustee 候补受托人 L/I-(08!Y:
amalgamation 合并 Kf.b
< wP{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;l'
I. j
ambit of charges 征税范围；收费范围 )-@EUN0E>5
amended valuation 经修订的估值 6_K z}PQ
American Commodities Exchange 美国商品交易所 Gf?KpU
American Express Bank Limited 美国运通银行 X#y l8k_
American Stock Exchange 美国证券交易所 w3@ te\
amortization 摊销 D }\`5L<
amount due from banks 存放银行同业的款项 UL/>t}AG
amount due from banks abroad 存放海外银行同业的款项 BlUY9`VWh@
amount due from holding companies 控股公司欠款 k$UBZ,=iC
amount due from local banks 存放本港银行同业的款项 KB5{ l%>
amount due to banks 银行同业的存款 t>xV]W<
amount due to banks abroad 海外银行同业的存款 !NCT) #G`
amount due to holding companies 控股公司存款 ^4"_ I
amount due to local banks 本港银行同业的存款
]^y}}y
amount due to outport banks 外埠银行同业的存款 Lj H] ;=R
amount for note issue 发行纸币的款额 d,77 L
amount of bond 担保契据的款额 Mw~ ?@Sq
amount of consideration 代价款额 |j,Mof
amount of contribution 供款数额 / @&Sqv4?
amount of indebtedness 负债款额 MD7
[}cB
amount of principal of the loan 贷款本金额 }/VHeHd
amount of rates chargeable 应征差饷数额 Ij+zR>P8=\
amount of share capital 股本额 UTPl7 po5D
amount of sums assured 承保款额 "hfwj`U
amount of variation 变动幅度 m{*l 6`dF
amount of vote 拨款数额 Nd6z81
amount payable 应付款额 Aq"_hjp
amount receivable 应收款额 r!#3>F;B
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jK =[
analysis 分析 ^{w&&+# ,q
ancillary risk 附属风险 -cK R15
annual account 周年帐目；周年帐目报表；年度决算；年结 F, sT[C
annual accounting date 年结日期 z+b~#f3
annual allowance 每年免税额；年积金；年度津贴；年津 +3 C
S3fTq
annual balance 年度余额 t]x HM
annual disposable income 每年可动用收入 O v-I2
annual estimates 周年预算 PT;$@q8
annual fee 年费 R/#*~tPi8
annual general meeting 周年大会 h@J`:KO
annual growth rate 年增率；每年增长率 JI^w 1I, T
annual long-term supplement 长期个案每年补助金 z,9qAts?mh
annual pensionable emolument 可供计算退休金的年薪 8^{BuUA
annual report 年报 8 <^,<?
Annual Report on the Consumer Price Index 《消费物价指数年报》 :.d QY=6I
annual return 周年报表；周年申报表；每年报税表格 #xc[)Y,W
Annual Return Rules 《周年报表规则》 Cn,jLy
annual review of consumer prices 每年消费物价回顾 R8 m/N t2
annual roll-forward basis 逐年延展方式 rLwc=(|
annual salary 年薪 c_i F S
annual statement 年度报表；年度决算表 g5 E]o)
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 p})&Zl)
V
annuitant 年金受益人 C?O{l% 0
annuity 年金 SBEJ@&iB~
annuity contract 年金合约 [ACYd/
annuity on human life 人寿年金 v zn/waw
antecedent debt 先前的债项 4Mprc~ 7vr
ante-dated cheque 倒填日期支票 {b?)|@)is
anticipated expenditure 预期开支 ' 9,}N:p
anticipated net profit 预期纯利 "%Jx,L\f{
anticipated revenue 预期收入 /eI38>v
anti-inflation measure 反通货膨胀措施 TX>;2S3q
anti-inflationary stance 反通货膨胀立场 F4} Zl
apparent deficit 表面赤字 ri:fo'4TO
apparent financial solvency 表面偿债能力 =3"Nn4Z
apparent partner 表面合伙人 rN}^^9
application for personal assessment 个人入息课税申请书 6?_Uow}
application of fund 资金应用 ~DJ/sY2/
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 DgdW.Kj|IL
appointed actuary 委任精算师 <
W?,n%
appointed auditor 委任核数师；委任审计师 78X;ZMY
appointed trustee 委任的受托人 +q4T] ;<
appointer 委任人 ! yxb<
apportioned pro rata 按比例分摊 G67BQG\av
apportionment 分配；分摊 L]p:gI{m
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4 QDW}5xB
apportionment formula 分摊方程式 b#P8Je`;9
apportionment of estate duty 遗产税的分摊 p?}Rolk7
appraisal 估价；评估 & ~k/G
appreciable growth 可观增长 53L)+\7w
appreciable impact 显着影响 ?XHJCp;f
appreciable increase 可观增长 @1>83-p"X
appreciation 增值；升值 /
g&mDYV|
appreciation against other currencies 相对其他货币升值 !{4p+peqJV
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rn}+l[] jC
appreciation tax 增值税 YB 4R8}4
appropriation 拨款；拨用；拨付 RH`m=?~J,
appropriation account 拨款帐目 #[A/zH|xvV
Appropriation Bill 拨款法案 mb&b = &
appropriation-in-aid system 补助拨款办法 "u%$`*
approved assets 核准资产 V{"5)Ly?fu
approved basket stock 认可一篮子证券 hP 7nt
approved budget 核准预算 B^6P 6,
approved charitable donation 认可慈善捐款 vOqYt42
approved charitable institution 认可慈善机构 3*FktXmI}
approved currency 核准货币；认可货币 N+r~\[N\9
approved estimates 核准预算 We" "/X
approved estimates of expenditure 核准开支预算 5B 51^"
approved overseas insurer 核准海外保险人 2/;KZ+U&
approved overseas trust company 核准海外信托公司 }x%"Oq|2]x
approved pooled investment fund 核准汇集投资基金 rz3&kh
i
approved provident fund scheme 认可公积金计划 J)R2O4OEd
approved provision 核准拨款 /O8'8 sL5
approved redeemable share 核准可赎回股份 4TLh'?Xu9
approved regional stock 认可地区性证券 *kDXx&7B$
approved retirement scheme 认可退休金计划 Db2G)63
approved subordinated loan 核准附属贷款 Jus )cO#I
arbitrage 套戥；套汇；套利 F~{ 4)`
arbitrageur 套戥者；套汇者 E&97;VH
arbitrary amount 临时款项 _]<]:b
arrangement 措施；安排；协定 g]3-:&F{c
arrears 欠款 xd>2TW l#
arrears of pay 欠付薪酬 fxc~5~$ >
arrears of revenue 逾期未收税款；逾期未收的帐项 i1/FNem
articles of association 组织章程；组织细则；组织章程细则 s6qe5 [
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g'mk hF(
ascertainment of profit 确定利润 %~6+=*(\
"Asia Clear" “亚洲结算系统”
