allotment 分配；配股 RtSk;U1
allotment notice 股份配售通知；配股通知
@>BFhH
allotment of shares 股份分配 '1 d-N[
allowable 可获宽免；免税的 ex-`+cF
allowable business loss 可扣除的营业亏损 WHU& 9N
allowable expenses 可扣税的支出 _:{XL c
allowance 免税额；津贴；备抵；准备金 R \iU)QP
allowance for debts 债项的免税额 >8ePx,+!
allowance for depreciation by wear and tear 耗损折旧免税额 J=()
A +
allowance for funeral expenses 殡殓费的免税额 sx6`
g;
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?R" ;EnD
allowance for repairs and outgoings 修葺及支出方面的免税额 JM oWA0f
allowance to debtor 给债务人的津贴 &cZD{Z
alteration of capital 资本更改 +_+}^Nf]Y3
alternate trustee 候补受托人 x X}vx hN
amalgamation 合并 (HY|0Bgr
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C6GYhG]
ambit of charges 征税范围；收费范围 |g @1qXO3
amended valuation 经修订的估值 \ OOj]gAe
American Commodities Exchange 美国商品交易所 J6jrtLh
American Express Bank Limited 美国运通银行 <jV_J+#
American Stock Exchange 美国证券交易所 *NDzU%X8
amortization 摊销 pCv=rK@
amount due from banks 存放银行同业的款项 )5B90[M|t
amount due from banks abroad 存放海外银行同业的款项 " 4s ,a
amount due from holding companies 控股公司欠款 QQqWJ q~
amount due from local banks 存放本港银行同业的款项 zc(- dMlK
amount due to banks 银行同业的存款 Ehg5u'cj
amount due to banks abroad 海外银行同业的存款 KVJiCdg -
amount due to holding companies 控股公司存款
BVG 3 T
amount due to local banks 本港银行同业的存款 N 1_nBQF )
amount due to outport banks 外埠银行同业的存款 2&dtOyxo>
amount for note issue 发行纸币的款额 8%Pj x7'<
amount of bond 担保契据的款额 "" ,V\m
amount of consideration 代价款额 O GSJR`yT
amount of contribution 供款数额 <UeO+M(
amount of indebtedness 负债款额 ceAK;
v
o
amount of principal of the loan 贷款本金额 k pEES{f
amount of rates chargeable 应征差饷数额 V+_L9
amount of share capital 股本额 an.)2*u
amount of sums assured 承保款额 "#( ]{MY
amount of variation 变动幅度 QO 0T<V
amount of vote 拨款数额 + b
1lCa_
amount payable 应付款额 Ip|7JL0Z
amount receivable 应收款额 (eHvp
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B\9ymhx;g%
analysis 分析 G .1pg]P!
ancillary risk 附属风险 a(!:a+9WOP
annual account 周年帐目；周年帐目报表；年度决算；年结 X#IVjc:&L
annual accounting date 年结日期 ~,.Agx
annual allowance 每年免税额；年积金；年度津贴；年津 T5o9pm D
annual balance 年度余额 (Zx;GS
annual disposable income 每年可动用收入 R|Y)ow51
annual estimates 周年预算 ACc.&,!IZ
annual fee 年费 .BuY[,I+
annual general meeting 周年大会 q
f-1}
annual growth rate 年增率；每年增长率 3Cq17A 9
annual long-term supplement 长期个案每年补助金 tvZpm@1
annual pensionable emolument 可供计算退休金的年薪 8&B {bS
annual report 年报 XswEAz0=
Annual Report on the Consumer Price Index 《消费物价指数年报》 U_Id6J]8
annual return 周年报表；周年申报表；每年报税表格 P6dIU/w
Annual Return Rules 《周年报表规则》 )9 =
=6p
annual review of consumer prices 每年消费物价回顾 o^2.&e+dQ
annual roll-forward basis 逐年延展方式 OP{ d(~ +
annual salary 年薪 ++ BVn[
1
annual statement 年度报表；年度决算表 a'rN&*P
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 >i-cR4=LL{
annuitant 年金受益人 qVx0VR1:
annuity 年金 1P@&xcvS\
annuity contract 年金合约 Cj,fP[p#7
annuity on human life 人寿年金 1vu=2|QN
antecedent debt 先前的债项 l hKd<Y"
ante-dated cheque 倒填日期支票 >DpnIWn
anticipated expenditure 预期开支 j'I$F1>Te
anticipated net profit 预期纯利 {])F%Q_#cD
anticipated revenue 预期收入 3L/>=I{5
anti-inflation measure 反通货膨胀措施 o0_RU<bWN
anti-inflationary stance 反通货膨胀立场 ^3 F[^#"
apparent deficit 表面赤字 R@u6mMX{N,
apparent financial solvency 表面偿债能力 %BC*h}KGH
apparent partner 表面合伙人 pu=Q;E_f[
application for personal assessment 个人入息课税申请书 ^;!A`t
application of fund 资金应用 52,p CyU
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 A7 E*w
appointed actuary 委任精算师 9co1+y=i{
appointed auditor 委任核数师；委任审计师 C ir==7A0
appointed trustee 委任的受托人 dt<PZ.
appointer 委任人 n@Y`g{{e~
apportioned pro rata 按比例分摊 z{7&= $
apportionment 分配；分摊 zH.DyD5T;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T1LtO O
apportionment formula 分摊方程式 \ 2*<Pq
apportionment of estate duty 遗产税的分摊 5a&[NN
appraisal 估价；评估 ; P&K a
appreciable growth 可观增长 y/'2WO[
appreciable impact 显着影响 H'P1EZtq
appreciable increase 可观增长
ehoDWO]S
appreciation 增值；升值 ZOi8)Y
~
appreciation against other currencies 相对其他货币升值 Ul )2A
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3# j%F
appreciation tax 增值税 X )$3sTj
appropriation 拨款；拨用；拨付 ,yNPD}@v>
appropriation account 拨款帐目 RgZBh04q
Appropriation Bill 拨款法案 _A;jtS)SY
appropriation-in-aid system 补助拨款办法 Ot`jjZ&
approved assets 核准资产 @q} .BcSg
approved basket stock 认可一篮子证券 Z;P[)q
approved budget 核准预算 'R C(ss1G
approved charitable donation 认可慈善捐款 &Ru|L.G`
approved charitable institution 认可慈善机构 50F6jj
approved currency 核准货币；认可货币 LsS/Sk
approved estimates 核准预算 MLG%+@\
approved estimates of expenditure 核准开支预算 D\jRF -z
approved overseas insurer 核准海外保险人 m>y k4@a
approved overseas trust company 核准海外信托公司 )0
.gW
approved pooled investment fund 核准汇集投资基金 MMN2X xS
approved provident fund scheme 认可公积金计划 ={o>g '
approved provision 核准拨款 b54<1\&
approved redeemable share 核准可赎回股份 hHm &u^xY
approved regional stock 认可地区性证券 pn{Mj
approved retirement scheme 认可退休金计划 &HNJ '
approved subordinated loan 核准附属贷款 pLE|#58I
arbitrage 套戥；套汇；套利 zQMs
S
arbitrageur 套戥者；套汇者 / QZnN?k
arbitrary amount 临时款项 nw+ L _b
arrangement 措施；安排；协定 4L 85~l
arrears 欠款 ka0T|$ u(s
arrears of pay 欠付薪酬
V<$g^Vb
arrears of revenue 逾期未收税款；逾期未收的帐项 rW0# 6
articles of association 组织章程；组织细则；组织章程细则 V7G?i\>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /J aH
ascertainment of profit 确定利润 !h4S`2oZ/
"Asia Clear" “亚洲结算系统”
