allotment 分配；配股 Tn@UX(^,
allotment notice 股份配售通知；配股通知 L*UV
allotment of shares 股份分配 da00p -U
allowable 可获宽免；免税的 'Wf?elB+
allowable business loss 可扣除的营业亏损 [j=,g-EOA
allowable expenses 可扣税的支出 $@_<$ t
allowance 免税额；津贴；备抵；准备金 kh<pLI >$h
allowance for debts 债项的免税额 c>R`jb@$N
allowance for depreciation by wear and tear 耗损折旧免税额 4#@W;'
allowance for funeral expenses 殡殓费的免税额 )H ;pGM:
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O/D Af|X|
allowance for repairs and outgoings 修葺及支出方面的免税额 .B 85!lCF
allowance to debtor 给债务人的津贴 uEScAeQXsI
alteration of capital 资本更改 /]/>jz>
alternate trustee 候补受托人 GJIWG&C03
amalgamation 合并 " xDx/d8B
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8:P *z
ambit of charges 征税范围；收费范围 H:q )^$s
amended valuation 经修订的估值 <DeKs ?v
American Commodities Exchange 美国商品交易所 XDpfpJ,z"}
American Express Bank Limited 美国运通银行 ${eY9-r_%
American Stock Exchange 美国证券交易所 Wa[x`:cT?u
amortization 摊销 S]e j=6SP
amount due from banks 存放银行同业的款项 tLD~
amount due from banks abroad 存放海外银行同业的款项 *%T)\\H2
amount due from holding companies 控股公司欠款 >: F,-cx<
amount due from local banks 存放本港银行同业的款项 $N}/1R^?r
amount due to banks 银行同业的存款 VX^o"9Ntl
amount due to banks abroad 海外银行同业的存款 WCuzV7tw
amount due to holding companies 控股公司存款 ;m@1Ec@* p
amount due to local banks 本港银行同业的存款 SUH mBo"}
amount due to outport banks 外埠银行同业的存款 6o=qJ`m[?
amount for note issue 发行纸币的款额 N+CXOI=6x
amount of bond 担保契据的款额 y:[BP4H ?y
amount of consideration 代价款额 b&lN%+%}
amount of contribution 供款数额 J Q) 4}t
amount of indebtedness 负债款额 F . K2
amount of principal of the loan 贷款本金额 dSOl
D/c
amount of rates chargeable 应征差饷数额 lQV| U;~D
amount of share capital 股本额 May&@x/oMS
amount of sums assured 承保款额 \4h>2 y
amount of variation 变动幅度 *2JH_Cj`
amount of vote 拨款数额 "w A0 LH _
amount payable 应付款额 {8^Gs ^c
c
amount receivable 应收款额 cS<TmS!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V#ndyUM;
analysis 分析 PUbaS{J7
ancillary risk 附属风险 b!i` o%Vb
annual account 周年帐目；周年帐目报表；年度决算；年结 ! jbEm8bt
annual accounting date 年结日期 p+, 1Fi
annual allowance 每年免税额；年积金；年度津贴；年津 Y]C; T
annual balance 年度余额 BRQ"A ,
annual disposable income 每年可动用收入 Vh"MKJ'R^
annual estimates 周年预算 z 0~ j
annual fee 年费 %m Y|
annual general meeting 周年大会 cu[!D}tVU
annual growth rate 年增率；每年增长率 BG'6;64kx6
annual long-term supplement 长期个案每年补助金 <=q*N;=T,
annual pensionable emolument 可供计算退休金的年薪 j( (hqJr
annual report 年报 ]e^R@w
Annual Report on the Consumer Price Index 《消费物价指数年报》 wA?@v|,dZ
annual return 周年报表；周年申报表；每年报税表格 CN$I:o04C
Annual Return Rules 《周年报表规则》 +"'F Be
annual review of consumer prices 每年消费物价回顾 h^}_YaT\
annual roll-forward basis 逐年延展方式 Y4QLs^Id B
annual salary 年薪 ]#F q>E
annual statement 年度报表；年度决算表 D9ANm"#
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 aK
]7vp+
annuitant 年金受益人 x+4v s s
annuity 年金 M]c7D`%s
annuity contract 年金合约 H{ZLk,
annuity on human life 人寿年金 h ~ $&
antecedent debt 先前的债项 ^w>&?A'!
ante-dated cheque 倒填日期支票 SU/G)&Mi
anticipated expenditure 预期开支 t) LU\!
anticipated net profit 预期纯利 sF y]+DB
anticipated revenue 预期收入 4<u;a46Z#M
anti-inflation measure 反通货膨胀措施 gW kjUz )
anti-inflationary stance 反通货膨胀立场 }d_<\
apparent deficit 表面赤字 'f 3HKn<L
apparent financial solvency 表面偿债能力 9hy'DcSy,
apparent partner 表面合伙人 GE@uO J6H
application for personal assessment 个人入息课税申请书 pjACFVMFX
application of fund 资金应用 [6H}/_n D
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 g^jJ8k,7(
appointed actuary 委任精算师 I-, >DLG
appointed auditor 委任核数师；委任审计师 ?FN9rh AC
appointed trustee 委任的受托人 TZ'aNcGg
appointer 委任人 8/Mx5~ R
apportioned pro rata 按比例分摊 V"O 9n [ |
apportionment 分配；分摊 {ih:FcI
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u*hH }
apportionment formula 分摊方程式 ,(P %z.P@
apportionment of estate duty 遗产税的分摊 0C]4~F x~
appraisal 估价；评估 mmHJ h\2v
appreciable growth 可观增长 [UoqI U
appreciable impact 显着影响 L;3aZt,#O
appreciable increase 可观增长 )S2iIi;B q
appreciation 增值；升值 V{0%xz #
appreciation against other currencies 相对其他货币升值 G.Tpl-m
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Hq? & Qo
appreciation tax 增值税 k52QaMKa~A
appropriation 拨款；拨用；拨付 (k8Z=/N~
appropriation account 拨款帐目
YZ<
NP
Appropriation Bill 拨款法案 'j }g
appropriation-in-aid system 补助拨款办法 I0iY+@^5
approved assets 核准资产 (etUEb^}T
approved basket stock 认可一篮子证券 Ir/:d]N*
approved budget 核准预算 &mcR
approved charitable donation 认可慈善捐款 ;|!MI'Af
approved charitable institution 认可慈善机构 7H%_ sw5S.
approved currency 核准货币；认可货币 3 T1P$E" m
approved estimates 核准预算 Wab
.|\c
approved estimates of expenditure 核准开支预算 Y''
6NGf
approved overseas insurer 核准海外保险人 2 5Q+1
approved overseas trust company 核准海外信托公司 Pu..NPl+
approved pooled investment fund 核准汇集投资基金 088 C|
approved provident fund scheme 认可公积金计划
i
j/o;_
approved provision 核准拨款 z?kd'j`FG
approved redeemable share 核准可赎回股份 9`BE i(z
approved regional stock 认可地区性证券 D^u\l
approved retirement scheme 认可退休金计划 N<liS3>
approved subordinated loan 核准附属贷款 y@A6$[%(E|
arbitrage 套戥；套汇；套利 !!WJ n}
arbitrageur 套戥者；套汇者 4 \ F P
arbitrary amount 临时款项 :CTL)ad2
arrangement 措施；安排；协定 p![&8i@ym
arrears 欠款 i=L8=8B`
arrears of pay 欠付薪酬 ? L\z}0#
arrears of revenue 逾期未收税款；逾期未收的帐项 IBET'!j4"
articles of association 组织章程；组织细则；组织章程细则 |{f~Ks%
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (B:uc_+
ascertainment of profit 确定利润 ]RD5Ex!K?
"Asia Clear" “亚洲结算系统”
