allotment 分配；配股 ^,r;/c9A8
allotment notice 股份配售通知；配股通知 {nWtNyJpS
allotment of shares 股份分配 DD3yl\#,
allowable 可获宽免；免税的 , 0ja _
allowable business loss 可扣除的营业亏损 }|,\ ?7,
allowable expenses 可扣税的支出 AZP
>\Dq
allowance 免税额；津贴；备抵；准备金 @)Y7GM+^
allowance for debts 债项的免税额 Cd*C^cJU&z
allowance for depreciation by wear and tear 耗损折旧免税额 MA QY/s~F
allowance for funeral expenses 殡殓费的免税额 {?_)m/\
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '4S@:.D`
allowance for repairs and outgoings 修葺及支出方面的免税额 LA3,e (e
allowance to debtor 给债务人的津贴 745PCC'FK
alteration of capital 资本更改 M0\[hps~X
alternate trustee 候补受托人 aPMM:RP`
amalgamation 合并 !I
P*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `qEm5+`
ambit of charges 征税范围；收费范围 =?x= CEW
amended valuation 经修订的估值 p 5w g+K
American Commodities Exchange 美国商品交易所 D*b|(Oi
American Express Bank Limited 美国运通银行 >sY+Y 22U
American Stock Exchange 美国证券交易所 X0L{#U
amortization 摊销 4IpFT; `q
amount due from banks 存放银行同业的款项 {x$#5 PW
amount due from banks abroad 存放海外银行同业的款项 *38\&"s4_
amount due from holding companies 控股公司欠款 $f G/gYvI\
amount due from local banks 存放本港银行同业的款项 !0_Y @>2
amount due to banks 银行同业的存款 6!m#_z8qG3
amount due to banks abroad 海外银行同业的存款 H*<dte<
amount due to holding companies 控股公司存款 \Fjq|3`<l
amount due to local banks 本港银行同业的存款 2) ]*re)
amount due to outport banks 外埠银行同业的存款 B*Xh$R
amount for note issue 发行纸币的款额 } e|]G,NZO
amount of bond 担保契据的款额 i oQlC4Y
amount of consideration 代价款额 7t/SZm
amount of contribution 供款数额 ^DJ U99
amount of indebtedness 负债款额 <\NXCUqDpo
amount of principal of the loan 贷款本金额 1z!Lk* C)
amount of rates chargeable 应征差饷数额 WJ,ON-v
amount of share capital 股本额 =i<(h
gD
amount of sums assured 承保款额 Z k_&Kw|
amount of variation 变动幅度 a2n#T, kq&
amount of vote 拨款数额 2sq<"TlQXI
amount payable 应付款额 $ RO=r90o
amount receivable 应收款额 I#%-A
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n\,W:G9AR7
analysis 分析 ;pYk+r6 Cr
ancillary risk 附属风险 81 C?U5
annual account 周年帐目；周年帐目报表；年度决算；年结 JE!Xf}nEi
annual accounting date 年结日期 e70*y'1fu
annual allowance 每年免税额；年积金；年度津贴；年津 -hfY:W`Dz
annual balance 年度余额 m#P&Yd4T
annual disposable income 每年可动用收入 Wb$bCR #?<
annual estimates 周年预算 4(](' [M
annual fee 年费 \6L=^q=
annual general meeting 周年大会 1k(*o.6
annual growth rate 年增率；每年增长率 \`&fr+x
annual long-term supplement 长期个案每年补助金 M1\/ueOe
annual pensionable emolument 可供计算退休金的年薪 %&NK|M+n
annual report 年报 b?,y%D) '
Annual Report on the Consumer Price Index 《消费物价指数年报》 zc 5_;!t
annual return 周年报表；周年申报表；每年报税表格 =0 |evC
Annual Return Rules 《周年报表规则》 G3n7x?4m
annual review of consumer prices 每年消费物价回顾 > ^}z
annual roll-forward basis 逐年延展方式 p5ihuV,
annual salary 年薪 ,@M PzpH
annual statement 年度报表；年度决算表 D:0PppE
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0SYkDI
annuitant 年金受益人 L"0L_G
annuity 年金 +/'jX?7x%
annuity contract 年金合约 irS62Xe
annuity on human life 人寿年金 N\$6R-L
antecedent debt 先前的债项 )i>KgX
ante-dated cheque 倒填日期支票 u jedvw;sO
anticipated expenditure 预期开支 8X5XwFf}
anticipated net profit 预期纯利 I
Cs 1=
anticipated revenue 预期收入 f
#14%?/
anti-inflation measure 反通货膨胀措施 1lM0pl6M
anti-inflationary stance 反通货膨胀立场 TUt)]"h<
apparent deficit 表面赤字 {,ljIhc,
apparent financial solvency 表面偿债能力 hJM0A3(Cm
apparent partner 表面合伙人 wH.
'EC
application for personal assessment 个人入息课税申请书 |ou k;r24V
application of fund 资金应用 ~gD'up@$/
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 gf@Dy6 <
appointed actuary 委任精算师 ]Ea6Z
appointed auditor 委任核数师；委任审计师 |i I`p-L9
appointed trustee 委任的受托人 t+tGN \q
appointer 委任人 PE>_;k-@k
apportioned pro rata 按比例分摊 J^T66}r[f,
apportionment 分配；分摊 kaLRI|hC
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $qqusa}`K
apportionment formula 分摊方程式 zc#`qa:0
apportionment of estate duty 遗产税的分摊 i`X{pEKP+
appraisal 估价；评估 Nx"?'-3Hm
appreciable growth 可观增长 qA42f83
appreciable impact 显着影响 =/;(qy9.-R
appreciable increase 可观增长 "Q( 8FF
appreciation 增值；升值 bPEAG=l "-
appreciation against other currencies 相对其他货币升值 j!l(ReGb
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w~`P\i@
appreciation tax 增值税 Yp8$0KK
appropriation 拨款；拨用；拨付 Wi l +"[Ge
appropriation account 拨款帐目 N'StT$(
Appropriation Bill 拨款法案 6=FuH@Q&
appropriation-in-aid system 补助拨款办法 _cB~?c
approved assets 核准资产 9b0Z
Ey{
approved basket stock 认可一篮子证券 %A Fy{l
approved budget 核准预算 a)e2WgVB/E
approved charitable donation 认可慈善捐款 s QkP@Y
approved charitable institution 认可慈善机构 U"Y$7~
approved currency 核准货币；认可货币 )L?Tq"hy
approved estimates 核准预算 711 z-
approved estimates of expenditure 核准开支预算 oUqNA|l
T
approved overseas insurer 核准海外保险人 '"&?u8
u)
approved overseas trust company 核准海外信托公司 b#F3,T__`Y
approved pooled investment fund 核准汇集投资基金 n1ICW 9
approved provident fund scheme 认可公积金计划 eP)RP6ON{
approved provision 核准拨款 |7 argk+
approved redeemable share 核准可赎回股份 8447hb?
W$
approved regional stock 认可地区性证券 -(jcsqDk
approved retirement scheme 认可退休金计划 *\/ U T
approved subordinated loan 核准附属贷款 'oTF$3n
arbitrage 套戥；套汇；套利 V\_
&2',t
arbitrageur 套戥者；套汇者 ^%nAx| 4xQ
arbitrary amount 临时款项 yC
-4wn*
arrangement 措施；安排；协定 B\6\QQ;rUo
arrears 欠款 j<c_*^/'9
arrears of pay 欠付薪酬 ("{'], >
arrears of revenue 逾期未收税款；逾期未收的帐项 xn-n{U"
articles of association 组织章程；组织细则；组织章程细则 {0|^F!1z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mVxS[Gq
ascertainment of profit 确定利润 ~9{.!7KPc
"Asia Clear" “亚洲结算系统”
