allotment 分配；配股 =6.8bZT\
allotment notice 股份配售通知；配股通知 8dV.nO
allotment of shares 股份分配 JQ~y- lt
allowable 可获宽免；免税的 }rO?5
allowable business loss 可扣除的营业亏损 5oV
Lv4Z9u
allowable expenses 可扣税的支出 w%> aR_G
allowance 免税额；津贴；备抵；准备金 xnJjCEZ
allowance for debts 债项的免税额 Dm7Y#)%8
allowance for depreciation by wear and tear 耗损折旧免税额 t#fs:A7P?}
allowance for funeral expenses 殡殓费的免税额 17J} uXA
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m
-:8jA?
allowance for repairs and outgoings 修葺及支出方面的免税额 |
\ s 2
allowance to debtor 给债务人的津贴 v[0DE*p
alteration of capital 资本更改 ^L>MZA
?
alternate trustee 候补受托人 * ge].E
amalgamation 合并 '"!z$i~G=
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AZh@t?)
ambit of charges 征税范围；收费范围 + ")qi =
amended valuation 经修订的估值 B'W CN&N
American Commodities Exchange 美国商品交易所 _myg._[
American Express Bank Limited 美国运通银行 kvMk
:.
American Stock Exchange 美国证券交易所 O"_erH\nk
amortization 摊销 08TaFzP81
amount due from banks 存放银行同业的款项 @rnp- +kq
amount due from banks abroad 存放海外银行同业的款项 \>*M Me
amount due from holding companies 控股公司欠款 'Qm` A=
amount due from local banks 存放本港银行同业的款项 & /b? I `
amount due to banks 银行同业的存款 ]_^"| RJ
amount due to banks abroad 海外银行同业的存款 I-RdAVB/Ep
amount due to holding companies 控股公司存款 zWC W: dI
amount due to local banks 本港银行同业的存款 tc+GR?-7W
amount due to outport banks 外埠银行同业的存款 +-Z"H)
amount for note issue 发行纸币的款额 *u|lmALs
amount of bond 担保契据的款额 @- )<|orU4
amount of consideration 代价款额 !I w{Y'
amount of contribution 供款数额 W0+gfg
amount of indebtedness 负债款额 yt/20a
amount of principal of the loan 贷款本金额 SREDM
amount of rates chargeable 应征差饷数额 S5: "_U
amount of share capital 股本额 4 7)+'`
amount of sums assured 承保款额 blKDQ~T2
amount of variation 变动幅度 AijPN
amount of vote 拨款数额 u)q2YLK8
amount payable 应付款额 p56KS5duI.
amount receivable 应收款额 R9b/?*%=9
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _aXP
;kFMi
analysis 分析 1kB'sc3N!
ancillary risk 附属风险 u4b3bH9U
annual account 周年帐目；周年帐目报表；年度决算；年结 Yv#J`b@y
annual accounting date 年结日期 RZ#alFL,
annual allowance 每年免税额；年积金；年度津贴；年津 2ru*#Z#(
annual balance 年度余额 VfL]O 8P>
annual disposable income 每年可动用收入 E %wV
annual estimates 周年预算 8]cv &d1f
annual fee 年费 <3SFP3^:
annual general meeting 周年大会 P. [6s$J
annual growth rate 年增率；每年增长率 fWtb mUq
annual long-term supplement 长期个案每年补助金 W%Y.SP$Y
annual pensionable emolument 可供计算退休金的年薪 >cwJl@wx-
annual report 年报 Mr5('9%
Annual Report on the Consumer Price Index 《消费物价指数年报》 _Ewy^;S%L
annual return 周年报表；周年申报表；每年报税表格 1=9qAp;?o
Annual Return Rules 《周年报表规则》 Lu8%q cC
annual review of consumer prices 每年消费物价回顾 &.cGj @1!J
annual roll-forward basis 逐年延展方式 zer& `Vr
annual salary 年薪 ^ D ]7pe
annual statement 年度报表；年度决算表 >\6jb&,%O
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 S7?f5ux
annuitant 年金受益人 wf~5lpI[
annuity 年金 Y0P}KPD
annuity contract 年金合约 }<5\O*kX4
annuity on human life 人寿年金 ' mBLf&fB
antecedent debt 先前的债项 Xhq? 7P$3
ante-dated cheque 倒填日期支票 h@PMCmf_
anticipated expenditure 预期开支 #K<=xP
anticipated net profit 预期纯利 s]nGpA[!
anticipated revenue 预期收入 YO.` l~ v
anti-inflation measure 反通货膨胀措施 :|3"H&FWK
anti-inflationary stance 反通货膨胀立场 K^]?@oHO
apparent deficit 表面赤字 7})!>p )
apparent financial solvency 表面偿债能力 IEIxjek
apparent partner 表面合伙人 J[&
7,}
application for personal assessment 个人入息课税申请书 {|Mxvp*Hg
application of fund 资金应用 S+_A
<p
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 . T6_N
appointed actuary 委任精算师 n3HCd- z
appointed auditor 委任核数师；委任审计师 ((
RpT0rP\
appointed trustee 委任的受托人 3%vx' 1 h[
appointer 委任人 &P,4EaC9;
apportioned pro rata 按比例分摊 +s+PnZ%0V
apportionment 分配；分摊 OVQxZ~u
Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9 AVK_
apportionment formula 分摊方程式 cd
ek ^/
apportionment of estate duty 遗产税的分摊 K*HVn2OV
appraisal 估价；评估 n7`.<*:
appreciable growth 可观增长 Ru9pb~K
appreciable impact 显着影响 a!^ -~pH:
appreciable increase 可观增长 }OX>(
appreciation 增值；升值 $X.'W\o|
appreciation against other currencies 相对其他货币升值
FM;;x(sg
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NSiYUAu g
appreciation tax 增值税 xd
bu|fC
appropriation 拨款；拨用；拨付 vZ_DG}n11
appropriation account 拨款帐目 *m K);@pL
Appropriation Bill 拨款法案 Y bn=Gy
appropriation-in-aid system 补助拨款办法 X *>o9J45V
approved assets 核准资产 v:J.d5
approved basket stock 认可一篮子证券 fUL{c,7xda
approved budget 核准预算 ?Qo_
KQ%sn
approved charitable donation 认可慈善捐款 #/XK&(X
approved charitable institution 认可慈善机构 `3>)BV<P
approved currency 核准货币；认可货币 M$>WmG1~D
approved estimates 核准预算 fdCxMKlu;
approved estimates of expenditure 核准开支预算 p@N Er,GB
approved overseas insurer 核准海外保险人 H z < M
approved overseas trust company 核准海外信托公司 H~_^w.P
approved pooled investment fund 核准汇集投资基金 zM8/ s96h
approved provident fund scheme 认可公积金计划 PTI'N%W
approved provision 核准拨款
6>N u=~
approved redeemable share 核准可赎回股份 ('o; M:
approved regional stock 认可地区性证券 @|\s$L
approved retirement scheme 认可退休金计划 ~qLhZR\g^
approved subordinated loan 核准附属贷款 V)?x*R*T)
arbitrage 套戥；套汇；套利 9TXm Z
arbitrageur 套戥者；套汇者 +poIgjq0
arbitrary amount 临时款项 v0jz)z<#
arrangement 措施；安排；协定 I8-&.RE
arrears 欠款 Fb<\(#t
arrears of pay 欠付薪酬 ,rl
<ye*&
arrears of revenue 逾期未收税款；逾期未收的帐项 "'H7F ,k'
articles of association 组织章程；组织细则；组织章程细则 On9 6N|
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?w5nKpG#RI
ascertainment of profit 确定利润 um0}`Xq ^
"Asia Clear" “亚洲结算系统”
