allotment 分配；配股 i2 `#
allotment notice 股份配售通知；配股通知 P sp^@
allotment of shares 股份分配 I.-v?1>,
allowable 可获宽免；免税的 HZ{n&iJ
allowable business loss 可扣除的营业亏损 Iy Opju)?
allowable expenses 可扣税的支出 qv$!\ T
allowance 免税额；津贴；备抵；准备金 p0Z:Wkz]
allowance for debts 债项的免税额 y #69|G
allowance for depreciation by wear and tear 耗损折旧免税额 LZ4xfB (
allowance for funeral expenses 殡殓费的免税额 l0. FiO@_Q
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W-ez[ raY
allowance for repairs and outgoings 修葺及支出方面的免税额 ljuNs @q
allowance to debtor 给债务人的津贴 k8
u%$G
alteration of capital 资本更改 %EWq2'/5
alternate trustee 候补受托人 }I] W'<jY
amalgamation 合并 =!<^^6LZ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :6zC4Sr^
ambit of charges 征税范围；收费范围 `\ R{5TU
amended valuation 经修订的估值 8<{;=m8cQ
American Commodities Exchange 美国商品交易所 (![t_r0
American Express Bank Limited 美国运通银行 d+Ds9(gV
American Stock Exchange 美国证券交易所 +2Z#M
amortization 摊销 u0g*O]Y
amount due from banks 存放银行同业的款项 A=y"x$%-_
amount due from banks abroad 存放海外银行同业的款项 x~z_,':
amount due from holding companies 控股公司欠款 DRp &I P<
amount due from local banks 存放本港银行同业的款项 ZL=N[XW4'
amount due to banks 银行同业的存款 +YuzpuxjJ
amount due to banks abroad 海外银行同业的存款 M!#
AfIyB
amount due to holding companies 控股公司存款 wA631kr
amount due to local banks 本港银行同业的存款 N ocFvF7\
amount due to outport banks 外埠银行同业的存款 4#7Umj
amount for note issue 发行纸币的款额 ewym 1}o
amount of bond 担保契据的款额 i5VG2S
amount of consideration 代价款额 D'n L
amount of contribution 供款数额 ~{P:sjs
U
amount of indebtedness 负债款额 6"+8M 3M l
amount of principal of the loan 贷款本金额 d/lffNS=
amount of rates chargeable 应征差饷数额 |(RZ/d<X\a
amount of share capital 股本额 ULIFSd Y
amount of sums assured 承保款额 r6 MB"4xd
amount of variation 变动幅度 D^|7#b,zcH
amount of vote 拨款数额 9x[ U$B
amount payable 应付款额 xDUaHE1co
amount receivable 应收款额 {>h97}P
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }PZ= `w*O
analysis 分析 'W(xgOP1
ancillary risk 附属风险 !UcOl0"6
annual account 周年帐目；周年帐目报表；年度决算；年结 4w;~4#ZPp
annual accounting date 年结日期 T
.hb#oO
annual allowance 每年免税额；年积金；年度津贴；年津 $kl$D"*0
annual balance 年度余额 [@|be.g
annual disposable income 每年可动用收入 ??(Kwtx{
annual estimates 周年预算 sUbF R q
annual fee 年费 n p=kTJ
annual general meeting 周年大会 `|?]CkP
annual growth rate 年增率；每年增长率 0bSz4<}
annual long-term supplement 长期个案每年补助金 ~#Aa Ldq
annual pensionable emolument 可供计算退休金的年薪 OXCQfT@\
annual report 年报 GI_DhU]~)
Annual Report on the Consumer Price Index 《消费物价指数年报》 'hF@><sqk
annual return 周年报表；周年申报表；每年报税表格 yd*3)6=
Annual Return Rules 《周年报表规则》 Sr"/-
annual review of consumer prices 每年消费物价回顾 GS4_jvD-
annual roll-forward basis 逐年延展方式 Pr/]0 <s
annual salary 年薪 F@EJtwLd5y
annual statement 年度报表；年度决算表
Uouq>N
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 vI|As+`$d
annuitant 年金受益人 n`.#59-Hx
annuity 年金 /AR]dcL@76
annuity contract 年金合约 ZF'HM@cfo
annuity on human life 人寿年金 [O 1|75
antecedent debt 先前的债项 KoF
iQ?
ante-dated cheque 倒填日期支票 W+hV9
anticipated expenditure 预期开支 lkwh'@s.
anticipated net profit 预期纯利 Up|f=@=
anticipated revenue 预期收入 +$,dwyI2t
anti-inflation measure 反通货膨胀措施 B6%&gXr\
anti-inflationary stance 反通货膨胀立场 jI0]LD1k
apparent deficit 表面赤字 y
<*-tZV[
apparent financial solvency 表面偿债能力 l[*sHi
apparent partner 表面合伙人 nh0&'hA
application for personal assessment 个人入息课税申请书 "-0;#&!
application of fund 资金应用 { i;6vRr
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 * <q4S(l
appointed actuary 委任精算师
W_}/ O'l{
appointed auditor 委任核数师；委任审计师 L;yEz[#xaT
appointed trustee 委任的受托人 Xm@aYNV
appointer 委任人 t 7^D-l
apportioned pro rata 按比例分摊 w+=Q6]FxJ
apportionment 分配；分摊 =~J fVozU
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _Wma\(3$
apportionment formula 分摊方程式 9I kUZW
apportionment of estate duty 遗产税的分摊 Nv3tt
appraisal 估价；评估 s5A gsMq
appreciable growth 可观增长 hVf^
appreciable impact 显着影响 >qpqQ;
bm
appreciable increase 可观增长 lD3)TAW@
o
appreciation 增值；升值 > UWStzH<
appreciation against other currencies 相对其他货币升值 N9`97;.X
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iRs V#s
appreciation tax 增值税 ^1VbH3M
appropriation 拨款；拨用；拨付 1R^4C8*B
appropriation account 拨款帐目 nq@5j0fK
Appropriation Bill 拨款法案 5Eal1Qu
appropriation-in-aid system 补助拨款办法 oyW00] ka
approved assets 核准资产 2fbU-9Rfn
approved basket stock 认可一篮子证券 >[Rz
<yv
approved budget 核准预算 %)JRbX<c
approved charitable donation 认可慈善捐款 a( |x
w
approved charitable institution 认可慈善机构 )eq}MaW+j
approved currency 核准货币；认可货币 k>>`fE\K
approved estimates 核准预算 W_m!@T "@H
approved estimates of expenditure 核准开支预算 NjP ]My
approved overseas insurer 核准海外保险人 JY@ X2'>v/
approved overseas trust company 核准海外信托公司 BKZ v9
approved pooled investment fund 核准汇集投资基金 w_3xKnMT\
approved provident fund scheme 认可公积金计划 <jFSj=cIL
approved provision 核准拨款 "mt p0
approved redeemable share 核准可赎回股份 7E\gxQ(vU
approved regional stock 认可地区性证券 /RqhykgZ
approved retirement scheme 认可退休金计划 HamEIL-l.
approved subordinated loan 核准附属贷款 )E~ _rDTl
arbitrage 套戥；套汇；套利 ppFY
c\&=
arbitrageur 套戥者；套汇者 :'Xr/| s
arbitrary amount 临时款项 {82rne `[
arrangement 措施；安排；协定 MWhwMj!:m
arrears 欠款 6w!e?B2/%
arrears of pay 欠付薪酬
o8tS
arrears of revenue 逾期未收税款；逾期未收的帐项 b^Z$hnh]S
articles of association 组织章程；组织细则；组织章程细则 ph#efY`a:
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cAibB&`~
ascertainment of profit 确定利润 Cya5*U0=
"Asia Clear" “亚洲结算系统”
