allotment 分配；配股 MTtx|L\4
allotment notice 股份配售通知；配股通知 P_A @`eU0
allotment of shares 股份分配 .b ]s Q'
allowable 可获宽免；免税的 i`gM> q&
allowable business loss 可扣除的营业亏损 6NX#= A
allowable expenses 可扣税的支出 |iH MAo
allowance 免税额；津贴；备抵；准备金 l%EvXdZuOy
allowance for debts 债项的免税额 GFdbwn5B
allowance for depreciation by wear and tear 耗损折旧免税额 ~Q_7HJ=^$
allowance for funeral expenses 殡殓费的免税额 ?-)!dl%N
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ({j8| {)+
allowance for repairs and outgoings 修葺及支出方面的免税额 VBL4cU8D
allowance to debtor 给债务人的津贴 x9 Z89Gwi
alteration of capital 资本更改 `CVkjLiy
alternate trustee 候补受托人 nnj<k5
amalgamation 合并 S9l,P-X`
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xZ`z+)
ambit of charges 征税范围；收费范围 /X_ L >or
amended valuation 经修订的估值 i6KfH\{N
American Commodities Exchange 美国商品交易所 1jd{AqHl
American Express Bank Limited 美国运通银行 qqw P4ceG
American Stock Exchange 美国证券交易所 d MR?pbD
amortization 摊销 !4a fU:
amount due from banks 存放银行同业的款项 PN 93.G(W
amount due from banks abroad 存放海外银行同业的款项 o9e8Oj&
amount due from holding companies 控股公司欠款 u$R5Q{H_
amount due from local banks 存放本港银行同业的款项 )7
*'r@
amount due to banks 银行同业的存款 *Mhirz% iD
amount due to banks abroad 海外银行同业的存款 Csuasi3]1d
amount due to holding companies 控股公司存款 cRf F!EV
amount due to local banks 本港银行同业的存款 C Imp,k0
amount due to outport banks 外埠银行同业的存款 32 i6j
amount for note issue 发行纸币的款额 @[J6JT*E
amount of bond 担保契据的款额 U&#`
<R_0
amount of consideration 代价款额 m&gd<rt/
amount of contribution 供款数额 vIJ5iLF
amount of indebtedness 负债款额 YjDQ
`f/
amount of principal of the loan 贷款本金额 ,7j8+p|},
amount of rates chargeable 应征差饷数额 wL8j i>"
amount of share capital 股本额 <ZSXOh,'
amount of sums assured 承保款额 !=:>y WQ
amount of variation 变动幅度 ^Q ` 5+
amount of vote 拨款数额 fc3 nQp7
amount payable 应付款额 Cy?]o?_?
amount receivable 应收款额 {C 5: as
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mzK0$y #*o
analysis 分析 D@ La-K*5
ancillary risk 附属风险 |,,#DSe
annual account 周年帐目；周年帐目报表；年度决算；年结 C<J*C0vQO
annual accounting date 年结日期
UH>~Y
N
annual allowance 每年免税额；年积金；年度津贴；年津 3tf_\E+mIi
annual balance 年度余额 k3$'K}=d
annual disposable income 每年可动用收入 "j_iq"J
annual estimates 周年预算 w317]-n
annual fee 年费 i)
e6 U(H
annual general meeting 周年大会 .5Y{Yme
annual growth rate 年增率；每年增长率 v<v;Z R)
annual long-term supplement 长期个案每年补助金 yb',nGl~
annual pensionable emolument 可供计算退休金的年薪 <=n;5hv:
annual report 年报 @
3=pFYW)
Annual Report on the Consumer Price Index 《消费物价指数年报》 qkhre3
annual return 周年报表；周年申报表；每年报税表格 90 }vFoy
Annual Return Rules 《周年报表规则》 &5-1Cd E
annual review of consumer prices 每年消费物价回顾 #`
3Q4
annual roll-forward basis 逐年延展方式 nCi
]6;Y
annual salary 年薪 ?sQg{1"Z r
annual statement 年度报表；年度决算表 8~O#@hB~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 <}WSYK,zUY
annuitant 年金受益人 my A;Y
annuity 年金 q #3T
L<
annuity contract 年金合约 !d()'N
annuity on human life 人寿年金 _\d|`3RM
antecedent debt 先前的债项 l!:bNMd
ante-dated cheque 倒填日期支票
#tKks:eL
anticipated expenditure 预期开支 G06;x
anticipated net profit 预期纯利 aaU4Jl?L
anticipated revenue 预期收入 t/t6o&
anti-inflation measure 反通货膨胀措施 :-d#kU
anti-inflationary stance 反通货膨胀立场 : 2 %eh
apparent deficit 表面赤字 I+
|uyc
apparent financial solvency 表面偿债能力 "^z%|uXkf
apparent partner 表面合伙人 >!1 ] G"U
application for personal assessment 个人入息课税申请书 `
1+*-g^r
application of fund 资金应用
{ 8 K
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 g5|&6+t.
appointed actuary 委任精算师 'df@4} 9
appointed auditor 委任核数师；委任审计师 4S'e
>:
appointed trustee 委任的受托人 fh`Y2s|:7R
appointer 委任人 Xd:{. AXW
apportioned pro rata 按比例分摊 }K 'A/]'
apportionment 分配；分摊 qWW\d' , .
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6kp)'wz`
apportionment formula 分摊方程式 sd\}M{U
apportionment of estate duty 遗产税的分摊 GImPP F
appraisal 估价；评估 Q(<A
Yu
appreciable growth 可观增长
J y:*GW6
appreciable impact 显着影响 kKF=%J ?X
appreciable increase 可观增长 =* 'yGB[x)
appreciation 增值；升值 <y?+xZM]#|
appreciation against other currencies 相对其他货币升值
6xx.Z3v
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D-@6 hWh~
appreciation tax 增值税 Y&b Yaq
appropriation 拨款；拨用；拨付 9QP=
appropriation account 拨款帐目 QswPga(-
Appropriation Bill 拨款法案 ?&0CEfa?
appropriation-in-aid system 补助拨款办法 pHR `%2!"t
approved assets 核准资产 x3Cn:F
approved basket stock 认可一篮子证券 oU1N>,
approved budget 核准预算 @XG1d)sE
approved charitable donation 认可慈善捐款 H 2I
approved charitable institution 认可慈善机构 b(N+_=
n
approved currency 核准货币；认可货币 " oxUKT
approved estimates 核准预算 {G => WAXo
approved estimates of expenditure 核准开支预算 2n >mISy+
approved overseas insurer 核准海外保险人 @{qcu\sZ
approved overseas trust company 核准海外信托公司 HAE$Np|>a
approved pooled investment fund 核准汇集投资基金 0(c,J$I]Z!
approved provident fund scheme 认可公积金计划 ]u|FcwWc3
approved provision 核准拨款 <P1n fH
approved redeemable share 核准可赎回股份 #(qvhoi7lM
approved regional stock 认可地区性证券 DOtz
approved retirement scheme 认可退休金计划 4?@5JpC9VA
approved subordinated loan 核准附属贷款 x 3'ANw6E
arbitrage 套戥；套汇；套利 K
@&c
arbitrageur 套戥者；套汇者 =UO7!vr;[
arbitrary amount 临时款项 "T /$K
arrangement 措施；安排；协定 ^Vth;!o
arrears 欠款 ){/n7*#Th%
arrears of pay 欠付薪酬 ,hNs{-*
arrears of revenue 逾期未收税款；逾期未收的帐项 ~Fv z&dO
articles of association 组织章程；组织细则；组织章程细则 sifj
mNP
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YH^U "\}i
ascertainment of profit 确定利润 ?_{{iil
"Asia Clear" “亚洲结算系统”
