allotment 分配；配股 X NE+(Bt
allotment notice 股份配售通知；配股通知 WNF9#oN|oT
allotment of shares 股份分配 9p`r7:
allowable 可获宽免；免税的 B< hEx@
allowable business loss 可扣除的营业亏损 lFf XWNb
allowable expenses 可扣税的支出 k[9A,N^lZB
allowance 免税额；津贴；备抵；准备金 Qh-4vy =r
allowance for debts 债项的免税额 \_VmY!I5\
allowance for depreciation by wear and tear 耗损折旧免税额 2~FPw{]j
allowance for funeral expenses 殡殓费的免税额 CH;;V3
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a$m_D!b~_
allowance for repairs and outgoings 修葺及支出方面的免税额
B 8{
uR
allowance to debtor 给债务人的津贴 ? ) _7U
alteration of capital 资本更改 fsvYU0L
alternate trustee 候补受托人 qq;b~ 3 kW
amalgamation 合并 wmYvD<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S}7>RHe
ambit of charges 征税范围；收费范围 uyT/Xzo3
amended valuation 经修订的估值 `?uPn~,e8
American Commodities Exchange 美国商品交易所 u D(t`W"
American Express Bank Limited 美国运通银行 J]fS({(\I
American Stock Exchange 美国证券交易所 1;Xgc@
amortization 摊销 +(mL~td01
amount due from banks 存放银行同业的款项 _M5Xk? e=
amount due from banks abroad 存放海外银行同业的款项 54q3R`y
amount due from holding companies 控股公司欠款
YqU/\f+
amount due from local banks 存放本港银行同业的款项 f&yQhe6 q
amount due to banks 银行同业的存款
z u<3^=3
amount due to banks abroad 海外银行同业的存款 TpP8=8_Lh
amount due to holding companies 控股公司存款 wL2XNdo}<
amount due to local banks 本港银行同业的存款 ,4Y*:J U4
amount due to outport banks 外埠银行同业的存款 ' qy#)F
amount for note issue 发行纸币的款额 ' msmXX@q
amount of bond 担保契据的款额 q# vlBL
amount of consideration 代价款额 #T \
amount of contribution 供款数额 XDYosC:
amount of indebtedness 负债款额 GBbh ar},g
amount of principal of the loan 贷款本金额 !kXeO6X@m
amount of rates chargeable 应征差饷数额 JD~a UB%
amount of share capital 股本额 M<[ ?g5=#
amount of sums assured 承保款额 L'9N9CR{i
amount of variation 变动幅度 y $V[_TN
amount of vote 拨款数额 (X}@^]lpa
amount payable 应付款额 XnXb&@ Y
amount receivable 应收款额 3k' .(P|F
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Gzm$OHbn
analysis 分析 U8O( ;+
ancillary risk 附属风险 CLN+I'uX0
annual account 周年帐目；周年帐目报表；年度决算；年结 E*|tOj9`1n
annual accounting date 年结日期 VJ{pN ~_1
annual allowance 每年免税额；年积金；年度津贴；年津 FFe) e>bH
annual balance 年度余额 m mw- a0
annual disposable income 每年可动用收入 f0o ek{
annual estimates 周年预算 "l,UOv c
annual fee 年费 9;KJr[FQV
annual general meeting 周年大会 h^M^ 7S
annual growth rate 年增率；每年增长率 1r 571B*O
annual long-term supplement 长期个案每年补助金 HomN/wKh
annual pensionable emolument 可供计算退休金的年薪 R]Q p Mj%o
annual report 年报
nY^Nbh0
Annual Report on the Consumer Price Index 《消费物价指数年报》 l4ouZR
annual return 周年报表；周年申报表；每年报税表格 2P5_z
ND
Annual Return Rules 《周年报表规则》 )+Y&4Qu
annual review of consumer prices 每年消费物价回顾 E
_iO@
annual roll-forward basis 逐年延展方式 2 F?kjg,
annual salary 年薪 ~7SH4Cr
annual statement 年度报表；年度决算表 2p:r`THvS5
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 ^M|K;j t>
annuitant 年金受益人
yP\Up
annuity 年金 o^ h(#%O
annuity contract 年金合约
LfX0Z=<
annuity on human life 人寿年金 _Bk
U+=|J
antecedent debt 先前的债项 z $6JpG
ante-dated cheque 倒填日期支票 'IQsve7cI
anticipated expenditure 预期开支 .>]N+: O
anticipated net profit 预期纯利 R^P_{_I*"
anticipated revenue 预期收入 ?~F. /
anti-inflation measure 反通货膨胀措施 fp&Got!pB
anti-inflationary stance 反通货膨胀立场 zvf3b!}
apparent deficit 表面赤字 UK3a{O[ 5
apparent financial solvency 表面偿债能力 1D{#rA.X
apparent partner 表面合伙人
"mZ .V
application for personal assessment 个人入息课税申请书 H_B~P%E@]
application of fund 资金应用 D1 X{:#|
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 kRot7-7I|
appointed actuary 委任精算师 v>-Y uS
appointed auditor 委任核数师；委任审计师 ;^-:b(E
appointed trustee 委任的受托人 J22r v(
appointer 委任人 FH\CK
apportioned pro rata 按比例分摊
BGqa- d
apportionment 分配；分摊 |:2c$zq
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C\Ayv)S #2
apportionment formula 分摊方程式 Hed$ytMaGz
apportionment of estate duty 遗产税的分摊 ^:DyT@hQB5
appraisal 估价；评估 #T% zfcUj
appreciable growth 可观增长 j Z'&0x"U
appreciable impact 显着影响
s4,(26y
appreciable increase 可观增长 Qpu3(
`d<
appreciation 增值；升值 oI@ 9}*
appreciation against other currencies 相对其他货币升值 uva\0q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bK=c@GXS
appreciation tax 增值税 t[2i$%NVM
appropriation 拨款；拨用；拨付 DuNcX$%%
appropriation account 拨款帐目 nW5K[/1D
Appropriation Bill 拨款法案 qrDcL>Hrn
appropriation-in-aid system 补助拨款办法 f\}22 }/
approved assets 核准资产
Lt>7hBe"
approved basket stock 认可一篮子证券 #s+Q{2s
approved budget 核准预算 \A(5;ZnuD
approved charitable donation 认可慈善捐款 7/>a:02
approved charitable institution 认可慈善机构 Sdc*rpH"(
approved currency 核准货币；认可货币 +X^4;
&
approved estimates 核准预算 :s*>W$Wp4
approved estimates of expenditure 核准开支预算 ;Qa;@
approved overseas insurer 核准海外保险人 y Nva1I
approved overseas trust company 核准海外信托公司 ~3=2=Uf
approved pooled investment fund 核准汇集投资基金 ~ hm`uP
approved provident fund scheme 认可公积金计划 =Ahw%`/&}]
approved provision 核准拨款 &r@H(}$1\
approved redeemable share 核准可赎回股份 r~oSP^e'
approved regional stock 认可地区性证券 V^ En8
approved retirement scheme 认可退休金计划 oh\1>3,Ns
approved subordinated loan 核准附属贷款 3qo e^e
arbitrage 套戥；套汇；套利 (6k>FSpg
arbitrageur 套戥者；套汇者 'F5)ACA %
arbitrary amount 临时款项 hTw}X.<4
arrangement 措施；安排；协定 mo9$NGM&}
arrears 欠款 H#+xKYrp
arrears of pay 欠付薪酬 ` d
*b]2
arrears of revenue 逾期未收税款；逾期未收的帐项 e2Jp'93o'
articles of association 组织章程；组织细则；组织章程细则 !6E:5=L ^
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N!m%~kS9k<
ascertainment of profit 确定利润 H8i+'5x ,?
"Asia Clear" “亚洲结算系统”
