allotment 分配；配股 0-0 )E&2
allotment notice 股份配售通知；配股通知 vKAHf;1
allotment of shares 股份分配 Jkpw 8E7
allowable 可获宽免；免税的 2P$l XGjh
allowable business loss 可扣除的营业亏损 r {)d?Ho=
allowable expenses 可扣税的支出 | C'w] QYm
allowance 免税额；津贴；备抵；准备金 :m5 &
i&
allowance for debts 债项的免税额 =/6.4;8
allowance for depreciation by wear and tear 耗损折旧免税额 v c6UA%/f
allowance for funeral expenses 殡殓费的免税额 D\(,:_ge
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3
4YYw@?}Y
allowance for repairs and outgoings 修葺及支出方面的免税额 B_hob
allowance to debtor 给债务人的津贴 Q+mMp I
alteration of capital 资本更改 x @DXW(
alternate trustee 候补受托人 c/;t.+g
amalgamation 合并 z$ ysp!
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P :lv Z
ambit of charges 征税范围；收费范围 dr~M yQ
amended valuation 经修订的估值 `"AjbC L
American Commodities Exchange 美国商品交易所 Vnh
+2XiK
American Express Bank Limited 美国运通银行 )FWF T:P~
American Stock Exchange 美国证券交易所 )@eBe ^
amortization 摊销 j`,;J[Zd`h
amount due from banks 存放银行同业的款项 g ywI@QD%#
amount due from banks abroad 存放海外银行同业的款项 vlyq2>TfR
amount due from holding companies 控股公司欠款 6 $ IXER
amount due from local banks 存放本港银行同业的款项 <kLY1 EILM
amount due to banks 银行同业的存款 Zt lS*id_
amount due to banks abroad 海外银行同业的存款 #Yw^n?~~
amount due to holding companies 控股公司存款 a:zx&DwM
amount due to local banks 本港银行同业的存款 cnLC> _hY
amount due to outport banks 外埠银行同业的存款 v^@L?{" }8
amount for note issue 发行纸币的款额 e"r}I!.
amount of bond 担保契据的款额 b8b-M]P-=
amount of consideration 代价款额 $k'f)E
amount of contribution 供款数额 EyBdL
amount of indebtedness 负债款额 M
|n)LyL
amount of principal of the loan 贷款本金额 0
p2 0Rt
amount of rates chargeable 应征差饷数额
)[p8
amount of share capital 股本额 W**=X\"'
amount of sums assured 承保款额 Maa5a
amount of variation 变动幅度 ^]U2Jd
amount of vote 拨款数额 bx6@FKns}
amount payable 应付款额 (R6ZoBZ
amount receivable 应收款额 ` t6lnO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4 T^M@+&|
analysis 分析 _
<>+Dk&
ancillary risk 附属风险 M<ad>M
annual account 周年帐目；周年帐目报表；年度决算；年结 J
YSw!!eC
annual accounting date 年结日期 ++ dV5
annual allowance 每年免税额；年积金；年度津贴；年津 N23s{S t
annual balance 年度余额 e\yj>tQJg
annual disposable income 每年可动用收入 *s%s|/
annual estimates 周年预算 (S2<6Nm8
annual fee 年费 yLDHJ}R
annual general meeting 周年大会 G x,D'H'
annual growth rate 年增率；每年增长率 +vU.#C_2
annual long-term supplement 长期个案每年补助金 PU'v o4
annual pensionable emolument 可供计算退休金的年薪 PA,j;{,(b
annual report 年报 8ZIv:nO$
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^k_!+8"q{
annual return 周年报表；周年申报表；每年报税表格 Zz
Kn,+
Annual Return Rules 《周年报表规则》 E_H1X'|qS4
annual review of consumer prices 每年消费物价回顾 R
p@u.C <
annual roll-forward basis 逐年延展方式 2X*epU_1h
annual salary 年薪 PN.6BJvu
annual statement 年度报表；年度决算表 jV <LmVcZY
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 \]9;c6(
annuitant 年金受益人 } K*ri
annuity 年金 RtIc:ym
annuity contract 年金合约 D>|:f-Z6Z
annuity on human life 人寿年金 ?BLOc;I&a
antecedent debt 先前的债项 BMd r.0
ante-dated cheque 倒填日期支票 md ZEL Ru
anticipated expenditure 预期开支 <!+o8z]
anticipated net profit 预期纯利 'P~ *cr ?A
anticipated revenue 预期收入 iF%q 6R
anti-inflation measure 反通货膨胀措施 zu^ AkMc
anti-inflationary stance 反通货膨胀立场 K[ \z'9 Q
apparent deficit 表面赤字 QqwX Fk
apparent financial solvency 表面偿债能力 ^#=L?e
apparent partner 表面合伙人 FdSa Ood8
application for personal assessment 个人入息课税申请书 sW]n~kTt'
application of fund 资金应用 v4v+;[a%
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 djSN{>S
appointed actuary 委任精算师 <pE G8_{}
appointed auditor 委任核数师；委任审计师 `773& \PK
appointed trustee 委任的受托人 r]E$uq
b R
appointer 委任人 R80R{Ze
apportioned pro rata 按比例分摊 sbs"26IE
apportionment 分配；分摊 %/^d]#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -0]aOT--
apportionment formula 分摊方程式 (8*lLZ
apportionment of estate duty 遗产税的分摊 ?k3b\E3
appraisal 估价；评估 uVk8KMYU
appreciable growth 可观增长 H,I }R
appreciable impact 显着影响 1]<!Xuk^f
appreciable increase 可观增长 ry T8*}o
appreciation 增值；升值 =QC^7T
appreciation against other currencies 相对其他货币升值 Y n#8uaU
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w %zw+E
appreciation tax 增值税 [D,:=p`
appropriation 拨款；拨用；拨付 MvW>ktkU
appropriation account 拨款帐目 UQ8x #(`ak
Appropriation Bill 拨款法案 x3P@AC$\
appropriation-in-aid system 补助拨款办法 N\fT6#5B
approved assets 核准资产 l<HR D
approved basket stock 认可一篮子证券 6+FON$8
approved budget 核准预算 YNXk32@j@e
approved charitable donation 认可慈善捐款
Ocb2XEF
approved charitable institution 认可慈善机构 gP<_DEd^`
approved currency 核准货币；认可货币 WAa?$"U 2
approved estimates 核准预算 5;{Bdvcv
approved estimates of expenditure 核准开支预算 zb" hy"hKw
approved overseas insurer 核准海外保险人 w=`z!x![/
approved overseas trust company 核准海外信托公司 zfZDtKq
approved pooled investment fund 核准汇集投资基金 VMWg:=~$
approved provident fund scheme 认可公积金计划 | rvr Sab)
approved provision 核准拨款
p4t)Z#0
approved redeemable share 核准可赎回股份 _y9P]@Q7%
approved regional stock 认可地区性证券 -1:Z^&e/
approved retirement scheme 认可退休金计划 2{CSH_"Z7
approved subordinated loan 核准附属贷款 *I 67SBt
arbitrage 套戥；套汇；套利 K[[k,W]qb
arbitrageur 套戥者；套汇者 !7
oy%{L
arbitrary amount 临时款项 jE #8&P ~
arrangement 措施；安排；协定 [*G2wP[$
arrears 欠款 f*],j
arrears of pay 欠付薪酬 Ic}o
fBK
arrears of revenue 逾期未收税款；逾期未收的帐项 k~#|8 eLv
articles of association 组织章程；组织细则；组织章程细则 5avO48;Vc
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bw\=F_>L
ascertainment of profit 确定利润 `k&K"jA7$
"Asia Clear" “亚洲结算系统”
