allotment 分配；配股 6<N5_1
allotment notice 股份配售通知；配股通知 Q 2A 7mGN
allotment of shares 股份分配 kKPi:G52F
allowable 可获宽免；免税的 gqR)IVk> %
allowable business loss 可扣除的营业亏损 2_ :n
allowable expenses 可扣税的支出 eeHP&1= 7
allowance 免税额；津贴；备抵；准备金 yA) (*PFz
allowance for debts 债项的免税额 Y!WG)u5
allowance for depreciation by wear and tear 耗损折旧免税额 Fbu5PWh
lc
allowance for funeral expenses 殡殓费的免税额 Wm H~m k"
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7T"XPV|W6
allowance for repairs and outgoings 修葺及支出方面的免税额 Qfky_5R\
allowance to debtor 给债务人的津贴 5C"QE8R o
alteration of capital 资本更改 aA'|Rg,
alternate trustee 候补受托人 Qj3a_p$)P
amalgamation 合并 {8R " O{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (YY~{W$w(
ambit of charges 征税范围；收费范围 {CR 5K9
amended valuation 经修订的估值 7H VZZ!>~
American Commodities Exchange 美国商品交易所 7},)]da>,'
American Express Bank Limited 美国运通银行 557(EM
American Stock Exchange 美国证券交易所 YPzU-:3
amortization 摊销 ur vduE
amount due from banks 存放银行同业的款项 U| HB=BP
amount due from banks abroad 存放海外银行同业的款项 4 O:W#bx
amount due from holding companies 控股公司欠款 ~V/?H!r'{}
amount due from local banks 存放本港银行同业的款项 ~>0qZ{3J_
amount due to banks 银行同业的存款 ,+g&o^T
amount due to banks abroad 海外银行同业的存款 \}~s2Y5j
amount due to holding companies 控股公司存款 tX!n sm1
amount due to local banks 本港银行同业的存款 E w
S!]h?
amount due to outport banks 外埠银行同业的存款 v4RlLg dS%
amount for note issue 发行纸币的款额 5@hNnh16
amount of bond 担保契据的款额 G&;j6<h l
amount of consideration 代价款额 w nTV|^Q
amount of contribution 供款数额 %+ FG ,d
amount of indebtedness 负债款额 4lq H8l.
amount of principal of the loan 贷款本金额 , * ]d~Y
amount of rates chargeable 应征差饷数额 1xU3#b&2tC
amount of share capital 股本额 Z_gC&7+
amount of sums assured 承保款额 k'$!(*]\b
amount of variation 变动幅度 1
5$4&=O
amount of vote 拨款数额 bu&t'?z x!
amount payable 应付款额 341?0 %=
amount receivable 应收款额 U$H @ jJ*
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v+e|o:o#
analysis 分析 M7>(hVEAW'
ancillary risk 附属风险 - `f04_@>d
annual account 周年帐目；周年帐目报表；年度决算；年结 l{VSb92f
annual accounting date 年结日期 }tPk@$
annual allowance 每年免税额；年积金；年度津贴；年津 bS
>0DU
annual balance 年度余额 F`nb21{0y&
annual disposable income 每年可动用收入 },5'z {3E
annual estimates 周年预算 G pbC
M~x
annual fee 年费 9'x)M?{8
annual general meeting 周年大会
u*7Z~R
annual growth rate 年增率；每年增长率 .D 4bqL
annual long-term supplement 长期个案每年补助金 :K?0e `
annual pensionable emolument 可供计算退休金的年薪 /U6% %%-D`
annual report 年报 ?R-9W+U %f
Annual Report on the Consumer Price Index 《消费物价指数年报》 -[OXSaf6
annual return 周年报表；周年申报表；每年报税表格 ]NhS=3*i+
Annual Return Rules 《周年报表规则》 hh~n#7w~IR
annual review of consumer prices 每年消费物价回顾 O:#+
%
annual roll-forward basis 逐年延展方式 $ 6F)R|
annual salary 年薪 Dml*T( WM>
annual statement 年度报表；年度决算表 [!^-J}^g~\
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 (-NHx o
annuitant 年金受益人 IMnP[WA !
annuity 年金 eQO#Qso]
annuity contract 年金合约 yMLOUUWa8x
annuity on human life 人寿年金
- ng=l;
antecedent debt 先前的债项 2X-l{n;>
ante-dated cheque 倒填日期支票 )'Wb&A'
anticipated expenditure 预期开支 NZu)j["
anticipated net profit 预期纯利 TP1S[`nR
anticipated revenue 预期收入 D\^WXY5e%y
anti-inflation measure 反通货膨胀措施 *QM~O'WhD
anti-inflationary stance 反通货膨胀立场 U-0#0} _
apparent deficit 表面赤字 }a&mY ^
apparent financial solvency 表面偿债能力 Lt#'W
apparent partner 表面合伙人 f>$h@/-*
application for personal assessment 个人入息课税申请书 gQ~5M
'#
application of fund 资金应用 IfDx@ ?OB
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 JO@ Bf
appointed actuary 委任精算师 )[&_scSa
appointed auditor 委任核数师；委任审计师 ~
un%4] U
appointed trustee 委任的受托人 J
NC
appointer 委任人 ,pq{& A
apportioned pro rata 按比例分摊 92dF`sv
apportionment 分配；分摊 w W$(r-
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p4V qV6LwD
apportionment formula 分摊方程式 Aox3s ?
apportionment of estate duty 遗产税的分摊 C9Bh@v%90^
appraisal 估价；评估 ^ _p%Yv
appreciable growth 可观增长 v|
z08\a[
appreciable impact 显着影响 =QV ::/
appreciable increase 可观增长 b'x$2K;E
appreciation 增值；升值 $e\N+~KNCy
appreciation against other currencies 相对其他货币升值 TrE3S'EU#R
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Nq 8@Nyp
appreciation tax 增值税 ++[5q+b
appropriation 拨款；拨用；拨付 vxN0,l
appropriation account 拨款帐目 F.q|x|9j
Appropriation Bill 拨款法案 K2'O]#
appropriation-in-aid system 补助拨款办法 \tJFAc
approved assets 核准资产 *QE<zt
approved basket stock 认可一篮子证券 p4X{ "Z\mn
approved budget 核准预算 oB c@]T5>
approved charitable donation 认可慈善捐款 0? Yz]+ {C
approved charitable institution 认可慈善机构 Zu<]bv
approved currency 核准货币；认可货币 w,.qCp T$_
approved estimates 核准预算 ,*,sw:=2
approved estimates of expenditure 核准开支预算 j!
#O G
approved overseas insurer 核准海外保险人 Mxz,wfaH>
approved overseas trust company 核准海外信托公司 83 ]PA< R
approved pooled investment fund 核准汇集投资基金 #j@OLvXh
approved provident fund scheme 认可公积金计划 ro| vh\y
approved provision 核准拨款 MW Wu@SY
approved redeemable share 核准可赎回股份 y@
vj;3:
approved regional stock 认可地区性证券 5K56!*Y
approved retirement scheme 认可退休金计划 P-z`c\Rt
approved subordinated loan 核准附属贷款 <"&'>?8j
arbitrage 套戥；套汇；套利 eE:&qy ^
arbitrageur 套戥者；套汇者 ,axDMMDI
arbitrary amount 临时款项 T|'&K:[TJ
arrangement 措施；安排；协定 "HQF.#\#
arrears 欠款 u>cC O'q
arrears of pay 欠付薪酬 }HZ {(?
arrears of revenue 逾期未收税款；逾期未收的帐项 HD # r0)
articles of association 组织章程；组织细则；组织章程细则 2M6d MvS
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9zKBO* p`
ascertainment of profit 确定利润 BD;H
"Asia Clear" “亚洲结算系统”
