allotment 分配；配股 dfZ`M^NU
allotment notice 股份配售通知；配股通知 ;<nJBZB9u
allotment of shares 股份分配 gP |>gy#e
allowable 可获宽免；免税的 i)$<j!L
allowable business loss 可扣除的营业亏损 K6|R ;r5e{
allowable expenses 可扣税的支出 vF/wV' Kk
allowance 免税额；津贴；备抵；准备金 = hY/Yr%P
allowance for debts 债项的免税额 ,lFp4 C
allowance for depreciation by wear and tear 耗损折旧免税额 u1\r:q
allowance for funeral expenses 殡殓费的免税额 yD@eT:lyi
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oY7jj=z#T
allowance for repairs and outgoings 修葺及支出方面的免税额 Q{yjIy/b
allowance to debtor 给债务人的津贴 Yb1Q6[!
alteration of capital 资本更改 'E\4/0 !
alternate trustee 候补受托人 P4+PY 8
amalgamation 合并 Lu5X~6j"$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ff~1>=^
ambit of charges 征税范围；收费范围 "b%FkD
amended valuation 经修订的估值 QZ*gR#K]Sz
American Commodities Exchange 美国商品交易所 ;mPX8bT
American Express Bank Limited 美国运通银行 3Vak
C
American Stock Exchange 美国证券交易所 F07X9s44E
amortization 摊销 k|U2M p
amount due from banks 存放银行同业的款项 xV=Tmu6l
amount due from banks abroad 存放海外银行同业的款项 {-%8RSK=<
amount due from holding companies 控股公司欠款 z\woTL6D]
amount due from local banks 存放本港银行同业的款项 .N`*jT
amount due to banks 银行同业的存款 *kEzGgTzoS
amount due to banks abroad 海外银行同业的存款 ? PpS4Rd
amount due to holding companies 控股公司存款 yqB!0)
<
amount due to local banks 本港银行同业的存款 c5: X$k\
amount due to outport banks 外埠银行同业的存款 4yjIR?
amount for note issue 发行纸币的款额 Xg* ](>/\,
amount of bond 担保契据的款额 8;# yXlf
amount of consideration 代价款额 ?0?3yD-!9
amount of contribution 供款数额 C2\zbC[qm
amount of indebtedness 负债款额 $g/h=w@
amount of principal of the loan 贷款本金额
|.L_c"Bc
amount of rates chargeable 应征差饷数额 vhcp[=e :
amount of share capital 股本额 7!\zo mx
amount of sums assured 承保款额 NCl@C$W9q
amount of variation 变动幅度 W+5. lf=2>
amount of vote 拨款数额 L0GQH;Y,h
amount payable 应付款额 7R# }AQ
amount receivable 应收款额 h_Sk X@"/-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ? Dn}
analysis 分析 \Pcn D$L
ancillary risk 附属风险 (OA4H1DL^
annual account 周年帐目；周年帐目报表；年度决算；年结 oYt 34@{?
annual accounting date 年结日期 =itQ@ ``r
annual allowance 每年免税额；年积金；年度津贴；年津 4I&Mdt<^D
annual balance 年度余额 D2=zrU3Y64
annual disposable income 每年可动用收入 `#vbV /sM
annual estimates 周年预算 ga( k2Q;y
annual fee 年费 "F6gV;{Bt
annual general meeting 周年大会 (.VS&Kv#U
annual growth rate 年增率；每年增长率 j#Tl\S!m.I
annual long-term supplement 长期个案每年补助金 b&dv("e
4
annual pensionable emolument 可供计算退休金的年薪 5$+ssR_?k
annual report 年报
HrfS^B
Annual Report on the Consumer Price Index 《消费物价指数年报》 d325C w?
annual return 周年报表；周年申报表；每年报税表格 O?cU6u;W
Annual Return Rules 《周年报表规则》 lW|v_oP9
annual review of consumer prices 每年消费物价回顾 YP f?
annual roll-forward basis 逐年延展方式 8/&4l,M5
annual salary 年薪 L"n)fe$
annual statement 年度报表；年度决算表 1hE{(onI
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 Vu=/<;-N
annuitant 年金受益人 ~_c1 h@
annuity 年金 8ZLHN',
annuity contract 年金合约 D9?.Ru0.
annuity on human life 人寿年金 Hmt2~>FI[
antecedent debt 先前的债项 =0 !j"z=
ante-dated cheque 倒填日期支票
KROD (
anticipated expenditure 预期开支 D W^Zuu/)
anticipated net profit 预期纯利 v(!:HK0oeT
anticipated revenue 预期收入 7 nFOV Z
anti-inflation measure 反通货膨胀措施 _SJ:|I
anti-inflationary stance 反通货膨胀立场 w6WPfy(/2
apparent deficit 表面赤字
q LP/z
apparent financial solvency 表面偿债能力 7 )r L<+
apparent partner 表面合伙人 4^M"V5tDx
application for personal assessment 个人入息课税申请书 m}\QGtJ6
application of fund 资金应用 3 ?@6QcHl{
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 |_>^vW1
f
appointed actuary 委任精算师 " H<us?r{
appointed auditor 委任核数师；委任审计师 7C vBE;i
appointed trustee 委任的受托人 RtzS e$O
appointer 委任人 [ ~ 2imS
apportioned pro rata 按比例分摊 6a9$VGInU
apportionment 分配；分摊 %W)pZN}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -]H~D4ng
apportionment formula 分摊方程式 :dAd5v2f
apportionment of estate duty 遗产税的分摊 x3Y)l1gh
appraisal 估价；评估 Y)+q[MZ R
appreciable growth 可观增长 Dfa3&# #{
appreciable impact 显着影响
>m . .
appreciable increase 可观增长 I
"~.p ='
appreciation 增值；升值 fe,6YXUf
appreciation against other currencies 相对其他货币升值 lM{ f ld
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l-l7jq]R
appreciation tax 增值税 >3Q|k{97
appropriation 拨款；拨用；拨付 zdd-n[%@V
appropriation account 拨款帐目 [ n P s
Appropriation Bill 拨款法案 {G VA4=UAE
appropriation-in-aid system 补助拨款办法 T9H*]LxK
approved assets 核准资产 i
> s
approved basket stock 认可一篮子证券 ,<r&]
eC
approved budget 核准预算 fyA-*)oHv
approved charitable donation 认可慈善捐款 Zo y O[#
approved charitable institution 认可慈善机构 So'.QWzX
approved currency 核准货币；认可货币 T?t/[iuHrj
approved estimates 核准预算 (r kg0
approved estimates of expenditure 核准开支预算 ,1$F #Eh
approved overseas insurer 核准海外保险人 HOF$(86zqA
approved overseas trust company 核准海外信托公司 \ /o$io,kV
approved pooled investment fund 核准汇集投资基金 RbXR/Rd
approved provident fund scheme 认可公积金计划 gtZm Be=
approved provision 核准拨款 ng"=vmu
approved redeemable share 核准可赎回股份 hN
&?x5aC>
approved regional stock 认可地区性证券 q1( [mHZ
approved retirement scheme 认可退休金计划 cN8Fn4gq
approved subordinated loan 核准附属贷款 >m,hna]R Z
arbitrage 套戥；套汇；套利 vjlN@
"
arbitrageur 套戥者；套汇者 pB 8 D
arbitrary amount 临时款项 Mm R6V#@:
arrangement 措施；安排；协定 D 5D *$IC
arrears 欠款 0!_?\)X
arrears of pay 欠付薪酬 !}#> ky!t
arrears of revenue 逾期未收税款；逾期未收的帐项 czuIs|_ K*
articles of association 组织章程；组织细则；组织章程细则 jk03 Hd
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 49$<:{ ~
ascertainment of profit 确定利润 kz7F QE
"Asia Clear" “亚洲结算系统”
