allotment 分配；配股 *j hgCm
allotment notice 股份配售通知；配股通知 zV }:~;w
allotment of shares 股份分配 >rlUV"8jY;
allowable 可获宽免；免税的 rSv,;v
allowable business loss 可扣除的营业亏损 \2; !}
allowable expenses 可扣税的支出 ?u#s ?$ Y?
allowance 免税额；津贴；备抵；准备金 YT?Lt!cl=
allowance for debts 债项的免税额 J
d/d\P
allowance for depreciation by wear and tear 耗损折旧免税额 2 &*# k
allowance for funeral expenses 殡殓费的免税额 -6J <{1V
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jywS<9
c@
allowance for repairs and outgoings 修葺及支出方面的免税额 0& )6mO
allowance to debtor 给债务人的津贴 +%Tg X&a
alteration of capital 资本更改 ~8&->?{
alternate trustee 候补受托人 564L.^$@|
amalgamation 合并 47(_5PFb#
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Khd A;bF
ambit of charges 征税范围；收费范围 *bo| F%NAz
amended valuation 经修订的估值 7yu-x nt3s
American Commodities Exchange 美国商品交易所 oH1 7!$Fly
American Express Bank Limited 美国运通银行 ^ f>c_[fR
American Stock Exchange 美国证券交易所 iPl, KjGk
amortization 摊销 Gjeb)Y6N
amount due from banks 存放银行同业的款项 GXm#\)
amount due from banks abroad 存放海外银行同业的款项 8nBYP+t,e
amount due from holding companies 控股公司欠款 %J-:%i
amount due from local banks 存放本港银行同业的款项 MOh&1]2j5
amount due to banks 银行同业的存款 Q&P WW#D
amount due to banks abroad 海外银行同业的存款 w t GS"L
amount due to holding companies 控股公司存款 [*O> Lk
amount due to local banks 本港银行同业的存款 P7W|e~]Yq
amount due to outport banks 外埠银行同业的存款 q}p$S2 `
amount for note issue 发行纸币的款额 &I=o1F2B)
amount of bond 担保契据的款额 gd
D|' h
amount of consideration 代价款额 B egO\0% +
amount of contribution 供款数额 5uG^ `H@ X
amount of indebtedness 负债款额 423% K$710
amount of principal of the loan 贷款本金额 cQ <|Of
amount of rates chargeable 应征差饷数额 Zgh~7Z/
amount of share capital 股本额 PeIi@0vA
amount of sums assured 承保款额 yCR8 c,'8
amount of variation 变动幅度 {,uSDI Oj$
amount of vote 拨款数额 4tU oK[p
amount payable 应付款额 Z[VrRT,\c
amount receivable 应收款额 JAKs [@:
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OcMB)1uh\
analysis 分析 ]e-QN I
ancillary risk 附属风险 9 3D}0kp
annual account 周年帐目；周年帐目报表；年度决算；年结 #Tzs9Bkaca
annual accounting date 年结日期 0kCo0{+n
annual allowance 每年免税额；年积金；年度津贴；年津 @su<_m6'
annual balance 年度余额 5Q%)|(U'
annual disposable income 每年可动用收入 ]:@{tX 7c
annual estimates 周年预算 HaL'/ V~
annual fee 年费 N`7O
J)l
annual general meeting 周年大会 DM v;\E~D
annual growth rate 年增率；每年增长率
Y*pXbztP
annual long-term supplement 长期个案每年补助金 CvRCcSJM\2
annual pensionable emolument 可供计算退休金的年薪 ms Cz\8Xd
annual report 年报 WFc4(Kl
Annual Report on the Consumer Price Index 《消费物价指数年报》 +C;;4s)
annual return 周年报表；周年申报表；每年报税表格 5N>f l
Q
Annual Return Rules 《周年报表规则》 CR.d 3!&28
annual review of consumer prices 每年消费物价回顾
4 y}z+4
annual roll-forward basis 逐年延展方式 ,F->*=
annual salary 年薪 y`$q cEw
annual statement 年度报表；年度决算表 kD+#| f
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 cXt
&k
annuitant 年金受益人 !nL94:8U
annuity 年金 bA 0H
annuity contract 年金合约 m4W (h6
annuity on human life 人寿年金 :9L}jz
antecedent debt 先前的债项 ?r(vXq\
ante-dated cheque 倒填日期支票 R`$jF\"`r
anticipated expenditure 预期开支 ^m D $#
anticipated net profit 预期纯利 U) xeta+
anticipated revenue 预期收入 :(OV{ u
anti-inflation measure 反通货膨胀措施 Ff0V6j)ji
anti-inflationary stance 反通货膨胀立场 gA_ oJ W4_
apparent deficit 表面赤字 ^F?B_'
apparent financial solvency 表面偿债能力 s \3]0n9
apparent partner 表面合伙人 + AjV0 #n
application for personal assessment 个人入息课税申请书 g,*fpk
application of fund 资金应用 dk1q9Tx
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 4MDVR/Z7
appointed actuary 委任精算师 a'-xCV|^
appointed auditor 委任核数师；委任审计师 :T PG~`k(
appointed trustee 委任的受托人
3ONW u
appointer 委任人 %r6_[ 'T
apportioned pro rata 按比例分摊 =; n>#<
apportionment 分配；分摊 jQz^)8)B
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )40Y
A\V
apportionment formula 分摊方程式 @|<nDd{2
apportionment of estate duty 遗产税的分摊 <o
P`\m
appraisal 估价；评估 c|m? f
appreciable growth 可观增长 MW^FY4V1m
appreciable impact 显着影响 :-+][ [
appreciable increase 可观增长 aH%tD!%,o
appreciation 增值；升值 G M;uwL#
appreciation against other currencies 相对其他货币升值 _ {^F8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MwD+'5
appreciation tax 增值税 Q$'\_zV
appropriation 拨款；拨用；拨付 }Dc pe M?
appropriation account 拨款帐目 %Nl
mLWF.
Appropriation Bill 拨款法案 ^cW{%R>XY
appropriation-in-aid system 补助拨款办法 6,CK1j+tZ
approved assets 核准资产 N{RHbSa(
approved basket stock 认可一篮子证券 c\P}Z Q
approved budget 核准预算 @DM NL sQ
approved charitable donation 认可慈善捐款 ?JRf hJ:j
approved charitable institution 认可慈善机构 biV |W@JM
approved currency 核准货币；认可货币 ) i39'0a
approved estimates 核准预算 e6jdSn
approved estimates of expenditure 核准开支预算 2"xhFxoD7
approved overseas insurer 核准海外保险人 _6n za)OFH
approved overseas trust company 核准海外信托公司 zhRF> Y`
approved pooled investment fund 核准汇集投资基金 ou|3%&*"
approved provident fund scheme 认可公积金计划 9p02K@wkD
approved provision 核准拨款 3PzF^ 8KJ
approved redeemable share 核准可赎回股份 6xh -m
approved regional stock 认可地区性证券 [daR) C
approved retirement scheme 认可退休金计划 Y\1& Uk
approved subordinated loan 核准附属贷款 M
S|1Q@S9
arbitrage 套戥；套汇；套利 ^CDh! )
arbitrageur 套戥者；套汇者 1U~'8=-
arbitrary amount 临时款项 lg (>n&
arrangement 措施；安排；协定 blbzh';0}
arrears 欠款 xr)m8H
arrears of pay 欠付薪酬 aC'#H8e|j
arrears of revenue 逾期未收税款；逾期未收的帐项 ,tBc%&.f
articles of association 组织章程；组织细则；组织章程细则 ac4dIW{$3
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m
p]UUpt
ascertainment of profit 确定利润 qP%[ nY
"Asia Clear" “亚洲结算系统”
