allotment 分配；配股 " 4- Nnm
allotment notice 股份配售通知；配股通知 J A2}
allotment of shares 股份分配 NjMLq|X
allowable 可获宽免；免税的 v=^)`C6Ma
allowable business loss 可扣除的营业亏损 ^ x#RUv
allowable expenses 可扣税的支出 .aRxqFi_
allowance 免税额；津贴；备抵；准备金
Y2$`o4*3
allowance for debts 债项的免税额 qMj
e,Y
allowance for depreciation by wear and tear 耗损折旧免税额 ~_\2\6%1^n
allowance for funeral expenses 殡殓费的免税额 QU;C*}0Zl
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s,q!(\{Pv
allowance for repairs and outgoings 修葺及支出方面的免税额 T 1TZ+ \
allowance to debtor 给债务人的津贴 +:8YMM#9V
alteration of capital 资本更改 87* [o
alternate trustee 候补受托人 yc}t(*A5
amalgamation 合并 WkmS
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l3$?eGGM
ambit of charges 征税范围；收费范围 Wm/k(R`O<
amended valuation 经修订的估值 QVhB HAw
American Commodities Exchange 美国商品交易所 M|u5Vs1
American Express Bank Limited 美国运通银行 U7'oI;C$e
American Stock Exchange 美国证券交易所 ! (tJZ5
amortization 摊销 PQ|x?98
amount due from banks 存放银行同业的款项 he6)
L6T
amount due from banks abroad 存放海外银行同业的款项 1T`"/*!
amount due from holding companies 控股公司欠款 Q)dns)_x
amount due from local banks 存放本港银行同业的款项 ~hX'FV
amount due to banks 银行同业的存款 &^>r<~]
amount due to banks abroad 海外银行同业的存款 >U.uRq
amount due to holding companies 控股公司存款 D(GHkS*0q
amount due to local banks 本港银行同业的存款 .
2Q/D?a
amount due to outport banks 外埠银行同业的存款 o8"xoXK5xf
amount for note issue 发行纸币的款额 ,~w )@.
amount of bond 担保契据的款额 { 1c eF
amount of consideration 代价款额 40ZB;j$l
amount of contribution 供款数额 f>PU# D
@B
amount of indebtedness 负债款额 Fj e%hcV
amount of principal of the loan 贷款本金额 E'
:Z _ ^4
amount of rates chargeable 应征差饷数额 JC3)G/m(03
amount of share capital 股本额 * a@UV%u
amount of sums assured 承保款额 2F]MzeW
amount of variation 变动幅度 u' ][3
amount of vote 拨款数额 ddxv.kIj.
amount payable 应付款额 [G)S q;
amount receivable 应收款额 ;c}];ZU 3G
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6Z=H>w
analysis 分析 rKq]zHgpo
ancillary risk 附属风险 D.f=!rT7E7
annual account 周年帐目；周年帐目报表；年度决算；年结 b@C vs4
annual accounting date 年结日期 K.I r+S B
annual allowance 每年免税额；年积金；年度津贴；年津 3~'F^=T.Y
annual balance 年度余额 Czn7,KE8X
annual disposable income 每年可动用收入 Rl8-a8j$f.
annual estimates 周年预算 ,|/$|$'
annual fee 年费 %m`QnRX?D
annual general meeting 周年大会 f{oWd]eAhb
annual growth rate 年增率；每年增长率 } U .B$4Q
annual long-term supplement 长期个案每年补助金 gd*?kXpt
annual pensionable emolument 可供计算退休金的年薪 :gC
2zv
annual report 年报 > kT~X ,o
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;C%EF
annual return 周年报表；周年申报表；每年报税表格 I'hQbLlG
Annual Return Rules 《周年报表规则》 gw^+[}U#
annual review of consumer prices 每年消费物价回顾 NST6pu\,U
annual roll-forward basis 逐年延展方式 ^(3k
uF
annual salary 年薪 \h4
y,sl
annual statement 年度报表；年度决算表 l|{<!7a
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 cCs:z
annuitant 年金受益人 6iC:l%|u
annuity 年金 4YC`dpO'
annuity contract 年金合约 Y'9deX+
annuity on human life 人寿年金 &ru bA
antecedent debt 先前的债项 =G :H)i
ante-dated cheque 倒填日期支票 |Sq>uC)
anticipated expenditure 预期开支 D?R z|
anticipated net profit 预期纯利 AH +J:8k
anticipated revenue 预期收入 I(SE)%!%S
anti-inflation measure 反通货膨胀措施 4j5 " {
anti-inflationary stance 反通货膨胀立场 YzqhFFaj.
apparent deficit 表面赤字 Yaqim< j
apparent financial solvency 表面偿债能力 (XQG"G%U6W
apparent partner 表面合伙人 = v-D}eJQ=
application for personal assessment 个人入息课税申请书 K"6 1i:F
application of fund 资金应用 1A `u0Y$g
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 t! tBN
appointed actuary 委任精算师 yI)2:Ca*
appointed auditor 委任核数师；委任审计师 J$o J
appointed trustee 委任的受托人 "rtmDNpL
appointer 委任人 >8Y >B)
apportioned pro rata 按比例分摊 z; +x `i.
apportionment 分配；分摊 dj#<,e\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qM)^]2_-
apportionment formula 分摊方程式 _
kS us
apportionment of estate duty 遗产税的分摊 UT -=5
appraisal 估价；评估 _]g6
3q
appreciable growth 可观增长 n"Jrjv S
appreciable impact 显着影响 o fJ@\x S
appreciable increase 可观增长 he,T\ };
appreciation 增值；升值 4{TUoI6ii
appreciation against other currencies 相对其他货币升值 5o?bF3
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \)bwdNWI
appreciation tax 增值税 P;GUGG*W
appropriation 拨款；拨用；拨付 t F 4"28"h
appropriation account 拨款帐目 3HD=)k
Appropriation Bill 拨款法案 (+@H !>r$$
appropriation-in-aid system 补助拨款办法 I/adzLQ
approved assets 核准资产 &^Io\
approved basket stock 认可一篮子证券 X!m/I
i$q
approved budget 核准预算 ` W
VQp"m
approved charitable donation 认可慈善捐款 [ 6M8a8C
approved charitable institution 认可慈善机构 {,m
!%FDL
approved currency 核准货币；认可货币 *m2 :iChY
approved estimates 核准预算
i H2|w
approved estimates of expenditure 核准开支预算 2neiUNT
approved overseas insurer 核准海外保险人 QL3%L8
approved overseas trust company 核准海外信托公司 "2)T=vHi#
approved pooled investment fund 核准汇集投资基金 g#e"BBm=A
approved provident fund scheme 认可公积金计划 Kxg09\5i
approved provision 核准拨款 *N ' t ;
approved redeemable share 核准可赎回股份 X- zg
approved regional stock 认可地区性证券 )vw3Y88
approved retirement scheme 认可退休金计划 %!@Dop/<
approved subordinated loan 核准附属贷款 3Cpix,Dc
arbitrage 套戥；套汇；套利 qVf~ \H@
arbitrageur 套戥者；套汇者 #8'%CUF*<8
arbitrary amount 临时款项 D,2,4h!ka
arrangement 措施；安排；协定 fQ<V_loP.@
arrears 欠款 {d) +a$qj
arrears of pay 欠付薪酬 `T ab'7
arrears of revenue 逾期未收税款；逾期未收的帐项 mesR )fTI
articles of association 组织章程；组织细则；组织章程细则 8u>E(Vmpu
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O!a5
ascertainment of profit 确定利润 h5~
tsd}OU
"Asia Clear" “亚洲结算系统”
