allotment 分配；配股 kpsus \T
allotment notice 股份配售通知；配股通知 ;26a8g(
allotment of shares 股份分配 RnPJ,Z5s&&
allowable 可获宽免；免税的 FTI[YR8?Y
allowable business loss 可扣除的营业亏损 -PbGNF
allowable expenses 可扣税的支出 1 y$Bz?4
allowance 免税额；津贴；备抵；准备金 Vl5
}m
allowance for debts 债项的免税额 ,DqI> vx|
allowance for depreciation by wear and tear 耗损折旧免税额 *LOpbf
allowance for funeral expenses 殡殓费的免税额 .t.H(Q9
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .n[!3X|d
allowance for repairs and outgoings 修葺及支出方面的免税额 ^*#5iT8/
allowance to debtor 给债务人的津贴 DPw"UY:
alteration of capital 资本更改 }\|$8 ~
alternate trustee 候补受托人 51;V#@CsQ
amalgamation 合并 v*7}ux8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iIA5ylf{E
ambit of charges 征税范围；收费范围 h`-aO u
amended valuation 经修订的估值 P#\L6EO.
American Commodities Exchange 美国商品交易所 |Kky+*
American Express Bank Limited 美国运通银行 1Y$ gt
American Stock Exchange 美国证券交易所 wQgW9546
amortization 摊销 N &K :Jp
amount due from banks 存放银行同业的款项 q+.DZ
@
amount due from banks abroad 存放海外银行同业的款项 zGHP{a1O7
amount due from holding companies 控股公司欠款 }
i!hzkK#
amount due from local banks 存放本港银行同业的款项 8fKt6T
amount due to banks 银行同业的存款 v3x_8n$C9
amount due to banks abroad 海外银行同业的存款 "
|[w.`
amount due to holding companies 控股公司存款 H{
p
amount due to local banks 本港银行同业的存款 x* *]@v"g
amount due to outport banks 外埠银行同业的存款 lO3$V JI
amount for note issue 发行纸币的款额 tPIT+1. ]z
amount of bond 担保契据的款额 wASgdGoy
amount of consideration 代价款额 \< <u
amount of contribution 供款数额 R JYuyB
amount of indebtedness 负债款额 (zIP@ H
amount of principal of the loan 贷款本金额 fNPHc_?Ybj
amount of rates chargeable 应征差饷数额 coT|t
T
amount of share capital 股本额 "toyfZq@
amount of sums assured 承保款额 AP' Uc A
amount of variation 变动幅度 V0q./NuO
amount of vote 拨款数额 |&eZ[Sy(=l
amount payable 应付款额 !4\`g?
amount receivable 应收款额 PVH^yWi
n
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kA1] o
analysis 分析 3? iRf6;n
ancillary risk 附属风险 h}k&#X)
7
annual account 周年帐目；周年帐目报表；年度决算；年结 N3
.!E|
annual accounting date 年结日期 0ubT/
annual allowance 每年免税额；年积金；年度津贴；年津 td% ]l1
annual balance 年度余额 )XV|D
annual disposable income 每年可动用收入 J@PwN^`
annual estimates 周年预算 _U ( b
annual fee 年费 Tqz{{]%j~$
annual general meeting 周年大会 U??P
annual growth rate 年增率；每年增长率 p \A ^kX^5
annual long-term supplement 长期个案每年补助金 &b8Dy=#
annual pensionable emolument 可供计算退休金的年薪 nd*9vxM
annual report 年报 {R%v4#nk
Annual Report on the Consumer Price Index 《消费物价指数年报》 eQ`TW'[9_6
annual return 周年报表；周年申报表；每年报税表格 7nM]E_
Annual Return Rules 《周年报表规则》 ^BIB'/Kh)
annual review of consumer prices 每年消费物价回顾 9g3e( z@
annual roll-forward basis 逐年延展方式 0h/gqlTK1
annual salary 年薪 M }=X/*T
annual statement 年度报表；年度决算表 )w (-Xc?P
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 ^
c pQ*Fz
annuitant 年金受益人 Fka&\9i
annuity 年金 o7 ^t-
L
annuity contract 年金合约 1"? 3l`i
annuity on human life 人寿年金 FDBj<uXfM|
antecedent debt 先前的债项 Aq674
ante-dated cheque 倒填日期支票 9Jd{HI=
anticipated expenditure 预期开支 Sm-gi|A
anticipated net profit 预期纯利 L;N)l2m.\
anticipated revenue 预期收入 B64L>7\>`
anti-inflation measure 反通货膨胀措施 /.B7y(
anti-inflationary stance 反通货膨胀立场
q}P< Ejq}
apparent deficit 表面赤字 D uX7
apparent financial solvency 表面偿债能力 kx&Xk0F_g
apparent partner 表面合伙人 1><@$kVMm~
application for personal assessment 个人入息课税申请书 xj`ni G
application of fund 资金应用 "#1KO1@G
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 bC*( ,n<'
appointed actuary 委任精算师 Afa| 6zZ>
appointed auditor 委任核数师；委任审计师 GcN[bH(@
appointed trustee 委任的受托人 &XAG|
#
appointer 委任人 #^%HJp^
apportioned pro rata 按比例分摊 )7!q>^S{ B
apportionment 分配；分摊 ~2u~}v5m7
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tQ0iie1Ys
apportionment formula 分摊方程式 ln4gkm< ]t
apportionment of estate duty 遗产税的分摊 qd$Y"~Mco
appraisal 估价；评估 7i^7sT8t
appreciable growth 可观增长 S. my" j
appreciable impact 显着影响 [ u7p:?WDW
appreciable increase 可观增长 Wy1#K)LRb
appreciation 增值；升值 ?^I\e{),c
appreciation against other currencies 相对其他货币升值 wJ#fmQXKJ5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,dn6z#pb+
appreciation tax 增值税 6[3oOO:uo
appropriation 拨款；拨用；拨付 \AFoxi2h
appropriation account 拨款帐目 E57:ap)/
Appropriation Bill 拨款法案 u'Ja9m1
appropriation-in-aid system 补助拨款办法 Mbbgsy3W
approved assets 核准资产 S:!gj2q9|
approved basket stock 认可一篮子证券 ;Z>u]uK4+
approved budget 核准预算 ^6R
Sbi\
approved charitable donation 认可慈善捐款 d Jy f.VJ
approved charitable institution 认可慈善机构 u\-WArntc
approved currency 核准货币；认可货币 :yg:sU
approved estimates 核准预算 w _zUA'n+
approved estimates of expenditure 核准开支预算 +9mE1$C
approved overseas insurer 核准海外保险人 | e{F;8
approved overseas trust company 核准海外信托公司 V9aGo#
approved pooled investment fund 核准汇集投资基金 DD 8uG`<
approved provident fund scheme 认可公积金计划 EJC{!06L'/
approved provision 核准拨款 bu[PQ sT
approved redeemable share 核准可赎回股份 E|R^tETb
approved regional stock 认可地区性证券 ;Q Y
Ui R
approved retirement scheme 认可退休金计划 Tx+!D '>
approved subordinated loan 核准附属贷款 R"@J*\;$T
arbitrage 套戥；套汇；套利 +5:Dy,F =
arbitrageur 套戥者；套汇者 hF m_`J&"
arbitrary amount 临时款项 &n6'r^[D
arrangement 措施；安排；协定 JH3$G,:zM
arrears 欠款 nE"##2X
arrears of pay 欠付薪酬 A'A5.\UN
arrears of revenue 逾期未收税款；逾期未收的帐项 q{4W@Um-
articles of association 组织章程；组织细则；组织章程细则 St
d?p{
i
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cD
^`dn %$
ascertainment of profit 确定利润 Vo1,{" k
"Asia Clear" “亚洲结算系统”
