allotment 分配；配股 4R9y~~+
allotment notice 股份配售通知；配股通知 et@<MU@ `
allotment of shares 股份分配 >'&|{s[ m
allowable 可获宽免；免税的 g 4lk
allowable business loss 可扣除的营业亏损 O sgjSJrf
allowable expenses 可扣税的支出 {0\9HI@
allowance 免税额；津贴；备抵；准备金 m@g9+ 7
allowance for debts 债项的免税额
o= C 'u
allowance for depreciation by wear and tear 耗损折旧免税额 ' -rRD\"q
allowance for funeral expenses 殡殓费的免税额 -~^sS LrbP
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d0 8:lYQ
allowance for repairs and outgoings 修葺及支出方面的免税额 Z (C
0+A\
allowance to debtor 给债务人的津贴 \mNN ) K@
alteration of capital 资本更改 R-
1C#R[
alternate trustee 候补受托人 BSyS
DM
amalgamation 合并 2@|,VN V6~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fD2 )/5j 1
ambit of charges 征税范围；收费范围 oN= >U"<\1
amended valuation 经修订的估值 Mo[
yRRS#
American Commodities Exchange 美国商品交易所 C]ef
`5NR]
American Express Bank Limited 美国运通银行 yjIA`5^
American Stock Exchange 美国证券交易所 Ev0=m;@_
amortization 摊销 9+I /b
l4
amount due from banks 存放银行同业的款项 9QEK|x`8
amount due from banks abroad 存放海外银行同业的款项 S.*LsrSV
amount due from holding companies 控股公司欠款 W]M Fq5.
amount due from local banks 存放本港银行同业的款项 B <&g
amount due to banks 银行同业的存款 0uJ??4N9
amount due to banks abroad 海外银行同业的存款 |_%q@EID
amount due to holding companies 控股公司存款 Z8\/Fb
amount due to local banks 本港银行同业的存款 sQMfU{S /
amount due to outport banks 外埠银行同业的存款 WO[O0!X
amount for note issue 发行纸币的款额 f^G -ba
amount of bond 担保契据的款额 \?"kT}..
amount of consideration 代价款额 F_nXsKem
amount of contribution 供款数额 X1^ Q1?0
amount of indebtedness 负债款额 TECp!`)j"
amount of principal of the loan 贷款本金额 mD;ioaE
amount of rates chargeable 应征差饷数额 k;l^y%tzp
amount of share capital 股本额 h<bCm`qj
amount of sums assured 承保款额 Fq'Ds[wd5
amount of variation 变动幅度 axz.[L_elB
amount of vote 拨款数额 pLtK :Z
amount payable 应付款额 SL?YU(a
amount receivable 应收款额 {ukQBu#}<
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !3 zN [@w,
analysis 分析 &M6Zsmo
ancillary risk 附属风险 G@scz!Nt
annual account 周年帐目；周年帐目报表；年度决算；年结 UZJ#/x5F
annual accounting date 年结日期 0 t
6DD
annual allowance 每年免税额；年积金；年度津贴；年津 v>0} v)<v
annual balance 年度余额 6T%5<I*&3s
annual disposable income 每年可动用收入 S%df'bh$
annual estimates 周年预算 L`"V_
"Q#0
annual fee 年费 !k!1 h%7q
annual general meeting 周年大会 $
U-#woXa
annual growth rate 年增率；每年增长率 Oe lf^&m
annual long-term supplement 长期个案每年补助金 I8{
mk h
annual pensionable emolument 可供计算退休金的年薪 =LK f.@]#
annual report 年报 W>&!~9H
Annual Report on the Consumer Price Index 《消费物价指数年报》 UHBMl>~z
annual return 周年报表；周年申报表；每年报税表格 !HKW_m^3J
Annual Return Rules 《周年报表规则》 ;3+_aoY
annual review of consumer prices 每年消费物价回顾 k \ \e`=
annual roll-forward basis 逐年延展方式 ku
GaOO
annual salary 年薪 +6:jm54
annual statement 年度报表；年度决算表 xMFEeSzl>S
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 =Js
wd
annuitant 年金受益人 $ J!PSF8PL
annuity 年金 y-mjfW`n
annuity contract 年金合约 >S]"-0tGD=
annuity on human life 人寿年金 9hjzOJPuga
antecedent debt 先前的债项 s \0,@A
ante-dated cheque 倒填日期支票 ': ]Hj8t_
anticipated expenditure 预期开支 NYc ;Zwv9
anticipated net profit 预期纯利 v[O?7Np
anticipated revenue 预期收入 r(JP&
@
anti-inflation measure 反通货膨胀措施 &.P G2f*
anti-inflationary stance 反通货膨胀立场 z-h?Q4;
apparent deficit 表面赤字 0 KA@ ]!
apparent financial solvency 表面偿债能力 XHh*6Yt_ (
apparent partner 表面合伙人 @ ?bY,
application for personal assessment 个人入息课税申请书 A[u B)wWsn
application of fund 资金应用 }4kQu#0o")
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 ub
M N
appointed actuary 委任精算师 l YpoS
appointed auditor 委任核数师；委任审计师 ~bz$] o-<
appointed trustee 委任的受托人 1P
WTbd l
appointer 委任人 M,<UnAVP-
apportioned pro rata 按比例分摊 M9?f`9
apportionment 分配；分摊 K|=va>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~ /rKKc
apportionment formula 分摊方程式 ^ 0?ww&X
apportionment of estate duty 遗产税的分摊 iqKs:v@+x
appraisal 估价；评估 JA4}B wn
appreciable growth 可观增长 8Z 3:jSgk
appreciable impact 显着影响 X XxH<E$p
appreciable increase 可观增长 * bUOd'vh
appreciation 增值；升值 _}
K3}}
appreciation against other currencies 相对其他货币升值
#"fn;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zF(abQ0
appreciation tax 增值税 25<qo{
appropriation 拨款；拨用；拨付 U^]@0vR
appropriation account 拨款帐目 ;7*T6~ tv
Appropriation Bill 拨款法案 +'_ peT.8
appropriation-in-aid system 补助拨款办法 1'|gxYT
approved assets 核准资产 eOx8D|^W
approved basket stock 认可一篮子证券 H~bbkql
approved budget 核准预算 V=8npz
approved charitable donation 认可慈善捐款 wLNk XC
approved charitable institution 认可慈善机构 jwSPLq%
approved currency 核准货币；认可货币 i`= %X{9
approved estimates 核准预算 4 RfBXVS
approved estimates of expenditure 核准开支预算 tJA" BP3f
approved overseas insurer 核准海外保险人 @mb' !r
approved overseas trust company 核准海外信托公司 |Qn>K
approved pooled investment fund 核准汇集投资基金 TeF i[1
approved provident fund scheme 认可公积金计划 $:&b5=i
approved provision 核准拨款 \i\>$'f*z
approved redeemable share 核准可赎回股份 {7%(m|(
approved regional stock 认可地区性证券 rP
t
approved retirement scheme 认可退休金计划 g! OcWy)7
approved subordinated loan 核准附属贷款 Q{CRy-ha
arbitrage 套戥；套汇；套利 uPE Ab2u="
arbitrageur 套戥者；套汇者 x=kJl GT
arbitrary amount 临时款项 9FPqd8(]*V
arrangement 措施；安排；协定 ]dgi]R|`
arrears 欠款 ,a IkiT
arrears of pay 欠付薪酬 =`UFg >
-
arrears of revenue 逾期未收税款；逾期未收的帐项 *X^ C +F
articles of association 组织章程；组织细则；组织章程细则 8U}+9
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m#4h5_N
ascertainment of profit 确定利润 }<&?t;
"Asia Clear" “亚洲结算系统”
