allotment 分配；配股 awj} K
allotment notice 股份配售通知；配股通知 3fbD"gL
allotment of shares 股份分配 ;EE{ ~
allowable 可获宽免；免税的 ?N L&x
allowable business loss 可扣除的营业亏损 H]T2$'U6
allowable expenses 可扣税的支出 "@UU[o
allowance 免税额；津贴；备抵；准备金 ,qBnqi[
allowance for debts 债项的免税额 {9m!UlTtw
allowance for depreciation by wear and tear 耗损折旧免税额 i'eY mm96Q
allowance for funeral expenses 殡殓费的免税额 a #
OhWqu$
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l^!0|/Vw
allowance for repairs and outgoings 修葺及支出方面的免税额 es*_Oo1
allowance to debtor 给债务人的津贴 %l9WZ*yZ`2
alteration of capital 资本更改
<;TP@-a
alternate trustee 候补受托人 3:02`;3
amalgamation 合并 h4$OXKme?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /
y":/" h
ambit of charges 征税范围；收费范围 )%H5iSNG$P
amended valuation 经修订的估值 5 b#"
G"
American Commodities Exchange 美国商品交易所 sqMNo n`5
American Express Bank Limited 美国运通银行 q;Ar&VrlNq
American Stock Exchange 美国证券交易所
$_ I%1
amortization 摊销 g 'd*TBnk
amount due from banks 存放银行同业的款项 `E4!u=%
amount due from banks abroad 存放海外银行同业的款项
IlC:dA
amount due from holding companies 控股公司欠款 \(
Gf+
amount due from local banks 存放本港银行同业的款项 b _K?ocq
amount due to banks 银行同业的存款 @+T{M:&l
amount due to banks abroad 海外银行同业的存款 Le#E! sU
amount due to holding companies 控股公司存款 V5(tf'
amount due to local banks 本港银行同业的存款 rSc,\upz
amount due to outport banks 外埠银行同业的存款 %$9)1" T0Y
amount for note issue 发行纸币的款额 % BKR
}
amount of bond 担保契据的款额 vo}_%5v8
amount of consideration 代价款额 y(wqcDok|n
amount of contribution 供款数额 ba:mO$
amount of indebtedness 负债款额 % 0y3 /W
amount of principal of the loan 贷款本金额 cfy/ *|
amount of rates chargeable 应征差饷数额 &EbD.>Ci
amount of share capital 股本额 21)-: rS
amount of sums assured 承保款额 !X v2PdP
amount of variation 变动幅度 `Q(]AG I2
amount of vote 拨款数额 U#~nN+SIt
amount payable 应付款额 NdX y% Q
amount receivable 应收款额 ^V0{Ew /x
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dg'CHxU
analysis 分析 3ZJagJ\O
ancillary risk 附属风险 _n Iqy&<
annual account 周年帐目；周年帐目报表；年度决算；年结 U d=gds L
annual accounting date 年结日期 .$ P2W0G
annual allowance 每年免税额；年积金；年度津贴；年津 ixI5Xd<
annual balance 年度余额 LK-K_!F
annual disposable income 每年可动用收入 ]%Q]C
8[C
annual estimates 周年预算 !Sy'Z6%f
annual fee 年费 R1b
)
annual general meeting 周年大会 ,N@I cl
annual growth rate 年增率；每年增长率 w'zO(6 `
annual long-term supplement 长期个案每年补助金 @e?[oojrM
annual pensionable emolument 可供计算退休金的年薪 * F%ol;|
Q
annual report 年报 <>5:u
Annual Report on the Consumer Price Index 《消费物价指数年报》 }:c,S O!
annual return 周年报表；周年申报表；每年报税表格 61Iy{-/ZV
Annual Return Rules 《周年报表规则》 2'UFHiK
annual review of consumer prices 每年消费物价回顾
@D=2Er\
annual roll-forward basis 逐年延展方式
xjn8)C
annual salary 年薪 nm:let7GB
annual statement 年度报表；年度决算表 [: hy
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 &L~31Ayj&
annuitant 年金受益人 (J;zk b
annuity 年金
i&s=!`
annuity contract 年金合约 g#KToOP
annuity on human life 人寿年金 SUn mp
antecedent debt 先前的债项 39a]B`y
ante-dated cheque 倒填日期支票 C $re$9U
anticipated expenditure 预期开支 (a)@<RF`Q}
anticipated net profit 预期纯利 *O}'2Ht6\
anticipated revenue 预期收入 KHs{/
anti-inflation measure 反通货膨胀措施 51;%\@=
anti-inflationary stance 反通货膨胀立场 ` S~@
FX
apparent deficit 表面赤字 /CQQ ^/
apparent financial solvency 表面偿债能力 1n5e^'z
apparent partner 表面合伙人 Tdmo'"m8z_
application for personal assessment 个人入息课税申请书 Y Q8x6AJ
application of fund 资金应用 8
IIdNd
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ka9v2tE \
appointed actuary 委任精算师 [ sO<6?LY
appointed auditor 委任核数师；委任审计师 1r:fxZO\Vd
appointed trustee 委任的受托人 "a`0w9Mm}
appointer 委任人 8w x#,Xa
apportioned pro rata 按比例分摊 !)*T
apportionment 分配；分摊 O@(.ei*HJ!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f}9`iN=k
apportionment formula 分摊方程式 bHH}x"d[x
apportionment of estate duty 遗产税的分摊 -_f0AfU/a
appraisal 估价；评估 |u@>[ *k'=
appreciable growth 可观增长 zvs 2j"lb
appreciable impact 显着影响 wqoN@d
appreciable increase 可观增长 t T/*ZzMq#
appreciation 增值；升值 UmI@":|-
appreciation against other currencies 相对其他货币升值 c$SxDYG
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /:L&uqA
appreciation tax 增值税 G C#95
appropriation 拨款；拨用；拨付 v e]95w9J
appropriation account 拨款帐目 4 }YT@={g}
Appropriation Bill 拨款法案 XxU}|jTO#
appropriation-in-aid system 补助拨款办法 1sJJ"dC.w
approved assets 核准资产 &i}cC4i
approved basket stock 认可一篮子证券 %fSk
"%u%<
approved budget 核准预算 ~)CU m[:oM
approved charitable donation 认可慈善捐款 =
Ow&UI
approved charitable institution 认可慈善机构 *oJ>4S
approved currency 核准货币；认可货币 McI4oD~"
approved estimates 核准预算 ] j?Fk$C
approved estimates of expenditure 核准开支预算 cFNtY~(b
approved overseas insurer 核准海外保险人 u H;^>`DT
approved overseas trust company 核准海外信托公司 s#Y7*?Sm
approved pooled investment fund 核准汇集投资基金 Z5^ U F2`Q
approved provident fund scheme 认可公积金计划 /(L1!BPP9m
approved provision 核准拨款 l:C0:m%
approved redeemable share 核准可赎回股份 l|QFNW[i
approved regional stock 认可地区性证券 F"0j r7
approved retirement scheme 认可退休金计划 RX|& cY>
approved subordinated loan 核准附属贷款 lukRFN>c"
arbitrage 套戥；套汇；套利 xF>w r
r
arbitrageur 套戥者；套汇者 v+2q R0,LM
arbitrary amount 临时款项 <6@NgSFz'
arrangement 措施；安排；协定 [5#/& k{
arrears 欠款 3~09)0"!d
arrears of pay 欠付薪酬 WW/m
/+
arrears of revenue 逾期未收税款；逾期未收的帐项 w [x+2
articles of association 组织章程；组织细则；组织章程细则 }Nc! 8'@
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -Z& {$J
ascertainment of profit 确定利润 2x J5
"Asia Clear" “亚洲结算系统”
