allotment 分配；配股 AMvM H
allotment notice 股份配售通知；配股通知 cp2e,%o
allotment of shares 股份分配 u|=_!$8
allowable 可获宽免；免税的 ZYrXa v<
allowable business loss 可扣除的营业亏损 rU5gQq;
allowable expenses 可扣税的支出 VVvV]rU~
allowance 免税额；津贴；备抵；准备金 y`=A$>A
allowance for debts 债项的免税额 uU6+
cD
p
allowance for depreciation by wear and tear 耗损折旧免税额 S(Xab_DT)H
allowance for funeral expenses 殡殓费的免税额 'rU
[V+
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DVRE ;+Jt
allowance for repairs and outgoings 修葺及支出方面的免税额 <O>r e3s
allowance to debtor 给债务人的津贴 ,~gY'Ql
alteration of capital 资本更改 3t(nV4uDF
alternate trustee 候补受托人 cgm]{[f
amalgamation 合并 IR|AlIv
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J
\1&3r|R
ambit of charges 征税范围；收费范围 r<Ll>R
amended valuation 经修订的估值
#Z}\;a{vZ
American Commodities Exchange 美国商品交易所 Q,Hw@
w<1
American Express Bank Limited 美国运通银行 +%8c8]2
American Stock Exchange 美国证券交易所 9~ <HTH
amortization 摊销 7Rk eV
amount due from banks 存放银行同业的款项 BM1uZJ0
amount due from banks abroad 存放海外银行同业的款项 2Q )"~3
amount due from holding companies 控股公司欠款 *\I?gDON
amount due from local banks 存放本港银行同业的款项 >tqLwC."'
amount due to banks 银行同业的存款 Ezm ~SY
amount due to banks abroad 海外银行同业的存款 'i{kuTv
amount due to holding companies 控股公司存款 c{6!}0Q 4
amount due to local banks 本港银行同业的存款 "kz``6C
amount due to outport banks 外埠银行同业的存款 \Zqgr/.w/
amount for note issue 发行纸币的款额 \QstcsEt
amount of bond 担保契据的款额 g ` 6Xrf
amount of consideration 代价款额 ;c_X
^"d
amount of contribution 供款数额 D(s[=$zua
amount of indebtedness 负债款额 GNqw]@'Yf
amount of principal of the loan 贷款本金额 jhUab ],
amount of rates chargeable 应征差饷数额 M/ 0!B_(R
amount of share capital 股本额 %w,
amount of sums assured 承保款额 uY,&lX+!
amount of variation 变动幅度 M SoLx ' <
amount of vote 拨款数额 \D<rT
)Tl
amount payable 应付款额 9@ #Z6[=R,
amount receivable 应收款额 ,-&l er~[
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \('8 _tqI"
analysis 分析 # h]m8
ancillary risk 附属风险 d90B15]gv
annual account 周年帐目；周年帐目报表；年度决算；年结 .:*V
CDOM
annual accounting date 年结日期 $xyG0Q.
annual allowance 每年免税额；年积金；年度津贴；年津 ^vL Hs=<
annual balance 年度余额 p V(b>O
annual disposable income 每年可动用收入
B5 IS-d
annual estimates 周年预算 d3+pS\&IX?
annual fee 年费 ce/ Rzid
annual general meeting 周年大会 KO<Yc`Fs
annual growth rate 年增率；每年增长率 cn XIE{9M
annual long-term supplement 长期个案每年补助金 +n %uIv
annual pensionable emolument 可供计算退休金的年薪 [7ZFxr \:!
annual report 年报 Di<KRg1W]}
Annual Report on the Consumer Price Index 《消费物价指数年报》 Rgw\qOb
annual return 周年报表；周年申报表；每年报税表格 3205gI,
Annual Return Rules 《周年报表规则》 ;+g
p#&i`
annual review of consumer prices 每年消费物价回顾 F"#bCnS
annual roll-forward basis 逐年延展方式 - ]~&Pi |
annual salary 年薪 B@E
z,u5
annual statement 年度报表；年度决算表 81fpe oNO
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 j~(rG^T
annuitant 年金受益人 z[ B*sbS
annuity 年金 zy~vw6vu
annuity contract 年金合约 Gmi4ffIb3
annuity on human life 人寿年金 r;t0+aLc*
antecedent debt 先前的债项 lV: R8^d
ante-dated cheque 倒填日期支票 b-'41d}Hn
anticipated expenditure 预期开支 iE, I\TY[
anticipated net profit 预期纯利 ( YF`#v6
anticipated revenue 预期收入 p3` 'i
anti-inflation measure 反通货膨胀措施 #Sr_PEo
_
anti-inflationary stance 反通货膨胀立场 (n05MwKu\
apparent deficit 表面赤字 (GJ)FWen0"
apparent financial solvency 表面偿债能力 ".O+";wk
apparent partner 表面合伙人 \]e"#"v}}_
application for personal assessment 个人入息课税申请书 Ra}% :
application of fund 资金应用 d_BECx <\
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 8C#R
appointed actuary 委任精算师 UJ 1iXV[h"
appointed auditor 委任核数师；委任审计师 >c*}Do{lG
appointed trustee 委任的受托人 //nR=Dy{
appointer 委任人
fHC L sI
apportioned pro rata 按比例分摊 8Gzc3
apportionment 分配；分摊 Dj'aWyW'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N W :_)1
apportionment formula 分摊方程式 %Wkvo-rOq
apportionment of estate duty 遗产税的分摊 w,cfSF;=tC
appraisal 估价；评估
0'wB':v
appreciable growth 可观增长 Q"n*`#Yt'
appreciable impact 显着影响 + VkhM;'"C
appreciable increase 可观增长 "
G-}
wt+P
appreciation 增值；升值 X}Bo[YoY$
appreciation against other currencies 相对其他货币升值 `9
n%Dy<
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IqJ7'X
appreciation tax 增值税 laG@SV
appropriation 拨款；拨用；拨付 A Tp7:Q
appropriation account 拨款帐目 y8'WR-;
Appropriation Bill 拨款法案 JziuwL5,
appropriation-in-aid system 补助拨款办法 w$WN` =
approved assets 核准资产 ^E* W
B~
approved basket stock 认可一篮子证券 ?2zVW
Z
approved budget 核准预算 A9'
[x7N
approved charitable donation 认可慈善捐款 v=zqj}T
approved charitable institution 认可慈善机构 zV _U/]y
approved currency 核准货币；认可货币 q{5wx8_U
approved estimates 核准预算 @ .;] $N&J
approved estimates of expenditure 核准开支预算 hqIYo
.<
approved overseas insurer 核准海外保险人 Z{s&myd
approved overseas trust company 核准海外信托公司
Dv Cs 5
approved pooled investment fund 核准汇集投资基金 &^3KF0\Q
approved provident fund scheme 认可公积金计划 YhYcqE 8
approved provision 核准拨款 6!bp;iLKy
approved redeemable share 核准可赎回股份 $_CE!_G&)
approved regional stock 认可地区性证券 W L$nchS9
approved retirement scheme 认可退休金计划 x%ju(B>
approved subordinated loan 核准附属贷款 _-eF
&D
arbitrage 套戥；套汇；套利 SIv8EMGo
arbitrageur 套戥者；套汇者 *{8<4CVv
arbitrary amount 临时款项 T+ey>
[
arrangement 措施；安排；协定 ++d(}^C;
arrears 欠款 W iql c
arrears of pay 欠付薪酬 /` 891( f,
arrears of revenue 逾期未收税款；逾期未收的帐项 kY*3)KCp
articles of association 组织章程；组织细则；组织章程细则 @RGVcfCG)
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f_a.BTtNO
ascertainment of profit 确定利润 >Y=HP&A<
"Asia Clear" “亚洲结算系统”
