allotment 分配；配股 pU_3Z3C eE
allotment notice 股份配售通知；配股通知 M pOU>\
allotment of shares 股份分配 A}
ZZ Q
allowable 可获宽免；免税的 6Vnq|;W3Zv
allowable business loss 可扣除的营业亏损 @43 psq1
allowable expenses 可扣税的支出 3sr_V~cZ9
allowance 免税额；津贴；备抵；准备金 V'9.l6l
allowance for debts 债项的免税额 prZ
,4\
allowance for depreciation by wear and tear 耗损折旧免税额 qyM/p. mP
allowance for funeral expenses 殡殓费的免税额 6R45
+<.
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Qvp"gut)%X
allowance for repairs and outgoings 修葺及支出方面的免税额 M50I. Rd
allowance to debtor 给债务人的津贴 xhP~]akHN7
alteration of capital 资本更改 y#'hOSR2
alternate trustee 候补受托人 }{R*pmv$bN
amalgamation 合并 u Z
6krI
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |aDBp
ambit of charges 征税范围；收费范围 OZ\6qMH3e
amended valuation 经修订的估值 wPg/.N9H
American Commodities Exchange 美国商品交易所 CH 6 m
American Express Bank Limited 美国运通银行 T-N>w;P
American Stock Exchange 美国证券交易所 uw \@~ ,d
amortization 摊销 - rO34l
amount due from banks 存放银行同业的款项 ET .jjV
amount due from banks abroad 存放海外银行同业的款项 6x^$W ]R
amount due from holding companies 控股公司欠款 l~E~! MR
amount due from local banks 存放本港银行同业的款项 O c L7] b0
amount due to banks 银行同业的存款 ?=&; A
amount due to banks abroad 海外银行同业的存款 w0!$ow.l
amount due to holding companies 控股公司存款 ^}+\ 52w
amount due to local banks 本港银行同业的存款 b,Wm]N
amount due to outport banks 外埠银行同业的存款 u%C oo
amount for note issue 发行纸币的款额 l@);U%\pS
amount of bond 担保契据的款额 _v&fIo
amount of consideration 代价款额 ! JA;0[;l=
amount of contribution 供款数额 nL
5tHz:e
amount of indebtedness 负债款额 4]r_K2.cc
amount of principal of the loan 贷款本金额 %jHm9{|X
amount of rates chargeable 应征差饷数额 `#$}P;W
amount of share capital 股本额 dk&e EDvfd
amount of sums assured 承保款额 &vrQ *jX
amount of variation 变动幅度 VKttJok1
amount of vote 拨款数额 ) lUS' I
amount payable 应付款额 a DdxR:
amount receivable 应收款额 ;MN$.x +
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]LB_ @#
analysis 分析 e(7#>O%1
ancillary risk 附属风险 vK !`#W`X
annual account 周年帐目；周年帐目报表；年度决算；年结 E !!,JnU
annual accounting date 年结日期 x^K4&'</
annual allowance 每年免税额；年积金；年度津贴；年津 -$8 ew+
annual balance 年度余额 E`TZ:W]r,
annual disposable income 每年可动用收入 *
BM|luYL
annual estimates 周年预算 c~hH
7/v
annual fee 年费 h ~>1 -T8
annual general meeting 周年大会 L3{(B u
annual growth rate 年增率；每年增长率 :9QU\{2
annual long-term supplement 长期个案每年补助金 pX%:XpC!h
annual pensionable emolument 可供计算退休金的年薪 gBq Dx|G
annual report 年报 YF{MXK}
Annual Report on the Consumer Price Index 《消费物价指数年报》 [e><^R*u
annual return 周年报表；周年申报表；每年报税表格 G!j 9D
Annual Return Rules 《周年报表规则》 _ ^FC 9
annual review of consumer prices 每年消费物价回顾 8~(xi<"e
annual roll-forward basis 逐年延展方式
+@C hZ
annual salary 年薪 ]q"&V\b
annual statement 年度报表；年度决算表 Xmr}$<<=
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 8xB-cE
annuitant 年金受益人 B
_d\eD
annuity 年金 :$D*ab^^P
annuity contract 年金合约 {N~mDUoJ|
annuity on human life 人寿年金 k>ErD v8
antecedent debt 先前的债项 O1v)*&NAI
ante-dated cheque 倒填日期支票 ins(RWO
anticipated expenditure 预期开支 JwMRquQv
anticipated net profit 预期纯利 =RWTjTZ
anticipated revenue 预期收入 C tY -Gs
anti-inflation measure 反通货膨胀措施 ^(J rOh'
anti-inflationary stance 反通货膨胀立场 v_zt $bf{Y
apparent deficit 表面赤字 ;7\Fx8"s[
apparent financial solvency 表面偿债能力 Z Su.0|0#
apparent partner 表面合伙人 %*
0GEfl/
application for personal assessment 个人入息课税申请书 4.,EK w3
application of fund 资金应用 PMP{|yEx"
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
}sxs-
appointed actuary 委任精算师 ^8 &}Nk[ j
appointed auditor 委任核数师；委任审计师 !` 1h *}
appointed trustee 委任的受托人 [WDza Rzd
appointer 委任人 ?J2{6,}O*.
apportioned pro rata 按比例分摊 G Qt5GOt
apportionment 分配；分摊 B?
%u< F
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :la i0>
D
apportionment formula 分摊方程式 <.)= CK
apportionment of estate duty 遗产税的分摊 l`\L@~l n
appraisal 估价；评估 1
NP
appreciable growth 可观增长 ~DD
_n
appreciable impact 显着影响 ~m=GS[=
appreciable increase 可观增长 cB,^?djJ3
appreciation 增值；升值 TFkG"e v
appreciation against other currencies 相对其他货币升值 Qm[(( 6}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %<kfW&_>w
appreciation tax 增值税 i6paNHi*
appropriation 拨款；拨用；拨付 ]-t )wGr
appropriation account 拨款帐目 -o+t
&m
Appropriation Bill 拨款法案 (GRW(Zd4
appropriation-in-aid system 补助拨款办法 2xN7lfu1RB
approved assets 核准资产 q.J6'v lj/
approved basket stock 认可一篮子证券 bbjba36RO
approved budget 核准预算 tEL;,1
approved charitable donation 认可慈善捐款 !IOmJpl '
approved charitable institution 认可慈善机构 $R}C(k
;?
approved currency 核准货币；认可货币 | +;ZC y
approved estimates 核准预算 ).k
U7;0
approved estimates of expenditure 核准开支预算 /K!)}f( 6
approved overseas insurer 核准海外保险人 w}1 IP-
approved overseas trust company 核准海外信托公司 vGyQ306
approved pooled investment fund 核准汇集投资基金 .!~ysy
approved provident fund scheme 认可公积金计划 "5eD
>!
approved provision 核准拨款 .Vt|;
P}
approved redeemable share 核准可赎回股份 gp9O%g3'
approved regional stock 认可地区性证券 S+06pj4Ie
approved retirement scheme 认可退休金计划 wA
{) 9.
approved subordinated loan 核准附属贷款 eSoX|2g
arbitrage 套戥；套汇；套利 0c>>:w20D
arbitrageur 套戥者；套汇者 XF: wsC
arbitrary amount 临时款项 %# uw8V
arrangement 措施；安排；协定 s>;"bzzq
arrears 欠款 `G ":y[Q
arrears of pay 欠付薪酬 il >+jVr
arrears of revenue 逾期未收税款；逾期未收的帐项 o2(w
articles of association 组织章程；组织细则；组织章程细则 |6N vByc,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *4~7p4 [
ascertainment of profit 确定利润 F-@y H
"Asia Clear" “亚洲结算系统”
