allotment 分配；配股 a0]GQyIG
allotment notice 股份配售通知；配股通知 ea @
H
allotment of shares 股份分配 aC=2v7*
allowable 可获宽免；免税的 PW%ith1)<
allowable business loss 可扣除的营业亏损 NG3:=
allowable expenses 可扣税的支出 m Qx1co
allowance 免税额；津贴；备抵；准备金 yqK_|7I+
allowance for debts 债项的免税额 &S
*{a
allowance for depreciation by wear and tear 耗损折旧免税额 "qC3%9e
allowance for funeral expenses 殡殓费的免税额 FZU1WBNL%t
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *`qI<]!
allowance for repairs and outgoings 修葺及支出方面的免税额 * ;Q#UH
allowance to debtor 给债务人的津贴 U~sC%Ri-@U
alteration of capital 资本更改 g qORE/[
alternate trustee 候补受托人 7>@0nHec
amalgamation 合并 c99|+i50
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )CoFRqz<h
ambit of charges 征税范围；收费范围 2 7[e0 j
amended valuation 经修订的估值 B QUYT/$(
American Commodities Exchange 美国商品交易所 f #AuZ]h
American Express Bank Limited 美国运通银行 ER-Xd9R
American Stock Exchange 美国证券交易所 >cjxu9Vr1K
amortization 摊销 V6ECL6n
amount due from banks 存放银行同业的款项 GCQOjqiR
amount due from banks abroad 存放海外银行同业的款项 xzz@Wc^_
amount due from holding companies 控股公司欠款 o6 NmDv5
amount due from local banks 存放本港银行同业的款项 ()8=U_BFz
amount due to banks 银行同业的存款 >o p/ <?<
amount due to banks abroad 海外银行同业的存款 n&]J-^Tx
amount due to holding companies 控股公司存款 M7Z&t'=
amount due to local banks 本港银行同业的存款 0Z((cI\J
amount due to outport banks 外埠银行同业的存款 SK/}bZ;f
amount for note issue 发行纸币的款额 f]2gjQHM
amount of bond 担保契据的款额 S+6YD0
amount of consideration 代价款额 g&B7Y|Es
amount of contribution 供款数额 [Z'4YX S
amount of indebtedness 负债款额 aB G*
amount of principal of the loan 贷款本金额 M{u 7Ef
amount of rates chargeable 应征差饷数额 { ~{D(k
amount of share capital 股本额 +N B5 Fd4
amount of sums assured 承保款额 $h k_v~zM
amount of variation 变动幅度 *2pE39
amount of vote 拨款数额 V^.Z&7+E`_
amount payable 应付款额 ?JRf hJ:j
amount receivable 应收款额 GQ.akA_(
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `.VkR5/
analysis 分析 ) i39'0a
ancillary risk 附属风险 e6jdSn
annual account 周年帐目；周年帐目报表；年度决算；年结 {az
LtTh
annual accounting date 年结日期 Nt<Ac&6
s
annual allowance 每年免税额；年积金；年度津贴；年津 zhRF> Y`
annual balance 年度余额 =&4eW#{LuH
annual disposable income 每年可动用收入 ;SA+| ,
annual estimates 周年预算 3PzF^ 8KJ
annual fee 年费 6xh -m
annual general meeting 周年大会 [daR) C
annual growth rate 年增率；每年增长率 [sPLu)q2
annual long-term supplement 长期个案每年补助金 \q-["W34
annual pensionable emolument 可供计算退休金的年薪 M
S|1Q@S9
annual report 年报 ^CDh! )
Annual Report on the Consumer Price Index 《消费物价指数年报》 1U~'8=-
annual return 周年报表；周年申报表；每年报税表格 | ~D~ #Nz
Annual Return Rules 《周年报表规则》 blbzh';0}
annual review of consumer prices 每年消费物价回顾 xr)m8H
annual roll-forward basis 逐年延展方式 aC'#H8e|j
annual salary 年薪 ,tBc%&.f
annual statement 年度报表；年度决算表 ac4dIW{$3
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
p]UUpt
annuitant 年金受益人 :e_yOT}}
annuity 年金 l_q1h]/
annuity contract 年金合约 2)^T[zHe
annuity on human life 人寿年金 [ z} $G:s
antecedent debt 先前的债项 5FNf)F
ante-dated cheque 倒填日期支票 q=BAYZ
\`
anticipated expenditure 预期开支 P/9|mYmsq
anticipated net profit 预期纯利 9Cb>J
anticipated revenue 预期收入 "0"8Rp&V|
anti-inflation measure 反通货膨胀措施 = 6w(9O
anti-inflationary stance 反通货膨胀立场 \HJ t }
apparent deficit 表面赤字 }<P% W~
apparent financial solvency 表面偿债能力 F RE${~Xd
apparent partner 表面合伙人 UB;~Rf( .
application for personal assessment 个人入息课税申请书 7XIG ne%v
application of fund 资金应用 \l;H !y [
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 3o__tU)B
appointed actuary 委任精算师 WgV[,(
appointed auditor 委任核数师；委任审计师 o648
xUP
appointed trustee 委任的受托人 !jJH}o/KW
appointer 委任人 '-X913eG!
apportioned pro rata 按比例分摊 dNs <`2m
apportionment 分配；分摊 }5;3c %
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2ld0w=?+eu
apportionment formula 分摊方程式 ZZ ;V5o6E
apportionment of estate duty 遗产税的分摊 +Mh 9Jf
appraisal 估价；评估 L@5g#mSl
appreciable growth 可观增长 PmE2T\{s!
appreciable impact 显着影响 P\|i<Ds_M
appreciable increase 可观增长 0l %|2}a
appreciation 增值；升值 RE: $c!E!
appreciation against other currencies 相对其他货币升值 {5:V
h
W }
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /`VtW$9-
appreciation tax 增值税 9_S>G$9D
appropriation 拨款；拨用；拨付 gI~jf- w
appropriation account 拨款帐目 Rh# TR"
Appropriation Bill 拨款法案 {~d8_%:b
appropriation-in-aid system 补助拨款办法 9ev " BO
approved assets 核准资产 fL1EQ)
approved basket stock 认可一篮子证券 ODqWXw#
approved budget 核准预算 (hX}O>
approved charitable donation 认可慈善捐款 3UX} )mW
approved charitable institution 认可慈善机构 ) wY bcH
approved currency 核准货币；认可货币 Bx&wS|-) D
approved estimates 核准预算 wms8z
approved estimates of expenditure 核准开支预算 ?_c*(2i&^
approved overseas insurer 核准海外保险人 ]hkway
approved overseas trust company 核准海外信托公司 76*5/J-
approved pooled investment fund 核准汇集投资基金 Piz PsJ|&
approved provident fund scheme 认可公积金计划 lF L iW
approved provision 核准拨款 ~cx/>Hu
approved redeemable share 核准可赎回股份 3F0:v,+;
approved regional stock 认可地区性证券 ^E8eW
approved retirement scheme 认可退休金计划 A,qWg0A]nt
approved subordinated loan 核准附属贷款 a<X< hxW:
arbitrage 套戥；套汇；套利 z tS'Dp}q<
arbitrageur 套戥者；套汇者 d<v>C-nk%
arbitrary amount 临时款项 pYs"Y;%
arrangement 措施；安排；协定 ojit Bo~
arrears 欠款 AiO29<
arrears of pay 欠付薪酬 .<`Rq '
arrears of revenue 逾期未收税款；逾期未收的帐项 :xT=uE.I
articles of association 组织章程；组织细则；组织章程细则 9f4#b8
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 COK7 i^
ascertainment of profit 确定利润 UujFZg[-P9
"Asia Clear" “亚洲结算系统”
