allotment 分配；配股 yhzC 9nTH
allotment notice 股份配售通知；配股通知 }7p`8?
allotment of shares 股份分配 ktlI(#\%
allowable 可获宽免；免税的 9[ yW&t;#
allowable business loss 可扣除的营业亏损 UI S\t^pJD
allowable expenses 可扣税的支出 .Cq'D.
allowance 免税额；津贴；备抵；准备金 R4 2+^'af
allowance for debts 债项的免税额 lYz{# UX}
allowance for depreciation by wear and tear 耗损折旧免税额 [( Z{5gK
allowance for funeral expenses 殡殓费的免税额 ;vM&se63
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lu~<pfg
allowance for repairs and outgoings 修葺及支出方面的免税额 5>z`==N)
allowance to debtor 给债务人的津贴 vv0A5p8H
alteration of capital 资本更改 )l 0\T F
alternate trustee 候补受托人 -'SpSy '_
amalgamation 合并 | Q0Wv8/
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ph@hk0dgr/
ambit of charges 征税范围；收费范围 a 3t[Tk;
amended valuation 经修订的估值 +OSF0#bj
American Commodities Exchange 美国商品交易所 F bH
1yz
American Express Bank Limited 美国运通银行 `M0m`Up
American Stock Exchange 美国证券交易所 }>`rf{T
amortization 摊销 dk<) \C"
amount due from banks 存放银行同业的款项 *F:f\9
amount due from banks abroad 存放海外银行同业的款项 /2 V
amount due from holding companies 控股公司欠款 )"W__U0
amount due from local banks 存放本港银行同业的款项 0hJ,l.
amount due to banks 银行同业的存款 ] 70V
amount due to banks abroad 海外银行同业的存款 D^]g`V*N
amount due to holding companies 控股公司存款 9j'(T:Zs
amount due to local banks 本港银行同业的存款 L\)GPTo!x
amount due to outport banks 外埠银行同业的存款 =$kSvCjP
amount for note issue 发行纸币的款额 {'O,G$Ldkr
amount of bond 担保契据的款额 Y.>F fL
amount of consideration 代价款额 -^C^3 pms
amount of contribution 供款数额 6uNWL `v
amount of indebtedness 负债款额 UNK}!>HD
amount of principal of the loan 贷款本金额 ~`Uil=
amount of rates chargeable 应征差饷数额 X*'i1)_ h
amount of share capital 股本额 d @d\9*mn
amount of sums assured 承保款额 },r9f MJ
amount of variation 变动幅度 PBkTI2 v
amount of vote 拨款数额 n-dj Ahy
amount payable 应付款额 X
?
eCK,
amount receivable 应收款额 yLpsK[)}\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0oT~6BGm
analysis 分析 aK|], L
ancillary risk 附属风险 4$ ~A%JN3
annual account 周年帐目；周年帐目报表；年度决算；年结 _+B{n^ {
annual accounting date 年结日期 f2*e&+LjTP
annual allowance 每年免税额；年积金；年度津贴；年津 0j\} @
annual balance 年度余额 W}6OMAbsE;
annual disposable income 每年可动用收入 <m"fz T<"
annual estimates 周年预算 h*X5O h6
annual fee 年费 K9\r2w'T'
annual general meeting 周年大会 -l(G"]tRB
annual growth rate 年增率；每年增长率 B>]4NF\)H9
annual long-term supplement 长期个案每年补助金 HpCTQ
\H
annual pensionable emolument 可供计算退休金的年薪 Z'!Ii+'6
annual report 年报 ,8Eg/
Annual Report on the Consumer Price Index 《消费物价指数年报》 g"}j
annual return 周年报表；周年申报表；每年报税表格 8'<RPU} M
Annual Return Rules 《周年报表规则》 7)-uYi]
dA
annual review of consumer prices 每年消费物价回顾 Z;'5A2
annual roll-forward basis 逐年延展方式 %]"eN{Uvn
annual salary 年薪 (R^qY"H
2
annual statement 年度报表；年度决算表 3*8m!gq7s
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 lV
ptA3F
annuitant 年金受益人 4tA`,}ywPq
annuity 年金 m#Y[EPF=|
annuity contract 年金合约 u{J\X$]
annuity on human life 人寿年金 vV
P K
antecedent debt 先前的债项 u.yjk/jF
ante-dated cheque 倒填日期支票 KA/ ~q"N
anticipated expenditure 预期开支 y8 . 3tp
anticipated net profit 预期纯利
s#BSZP
anticipated revenue 预期收入 O\X=vh/D
anti-inflation measure 反通货膨胀措施 R+&{lc
anti-inflationary stance 反通货膨胀立场 z*ly`-!
apparent deficit 表面赤字 xofx E4.
apparent financial solvency 表面偿债能力 9O4\DRe5
c
apparent partner 表面合伙人 #Fkn-/nL
application for personal assessment 个人入息课税申请书 <^n@q f}
application of fund 资金应用 q.:j
yj6
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 7W.z
8>p
appointed actuary 委任精算师
APUpqY
appointed auditor 委任核数师；委任审计师 tBjMm8lgb
appointed trustee 委任的受托人 =Sjf-o1 V
appointer 委任人 -IE=?23Do?
apportioned pro rata 按比例分摊 /A82~
apportionment 分配；分摊 i|!D
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?QRoSQ6
apportionment formula 分摊方程式 /Z1>3=G by
apportionment of estate duty 遗产税的分摊 KN< KZM
appraisal 估价；评估 jJ7 " 9
appreciable growth 可观增长 o>^ @s4t
appreciable impact 显着影响 MA+{
7 [
appreciable increase 可观增长 [M#I Nm}
appreciation 增值；升值 Ha/Gn
!l
appreciation against other currencies 相对其他货币升值 _m@ +d>f_
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D6fGr$(N%
appreciation tax 增值税 ]N^ >>k
appropriation 拨款；拨用；拨付 __Egr@
appropriation account 拨款帐目 Uqd2{fji=#
Appropriation Bill 拨款法案 0RF<:9@x2
appropriation-in-aid system 补助拨款办法 :F.eyA|#@G
approved assets 核准资产 Hdda/?{b
approved basket stock 认可一篮子证券 }JM02R~I
approved budget 核准预算 ,e@707d`\
approved charitable donation 认可慈善捐款 jRBKy8?[C
approved charitable institution 认可慈善机构 *@E&O^% cO
approved currency 核准货币；认可货币 + ![\7
approved estimates 核准预算 yP "D~u
approved estimates of expenditure 核准开支预算 9Itj@ps
approved overseas insurer 核准海外保险人 7hAc6M$h;
approved overseas trust company 核准海外信托公司 =
KJ_LE~)
approved pooled investment fund 核准汇集投资基金 i:sb_U+M
approved provident fund scheme 认可公积金计划 4 <A+Tf
approved provision 核准拨款 '/GZ/$a_l
approved redeemable share 核准可赎回股份 ^K?Mq1"Db
approved regional stock 认可地区性证券 ^$;5Z kQy
approved retirement scheme 认可退休金计划 {SwvUWOf"
approved subordinated loan 核准附属贷款 *kq>Z 06'i
arbitrage 套戥；套汇；套利 U&OE* dq
arbitrageur 套戥者；套汇者 EMw
biGV
arbitrary amount 临时款项 1 z-Q~m@@
arrangement 措施；安排；协定 9$ =o({
arrears 欠款 PS/00F/Ak
arrears of pay 欠付薪酬 u;/<uV3
arrears of revenue 逾期未收税款；逾期未收的帐项 AkX8v66:
articles of association 组织章程；组织细则；组织章程细则 (;2]`D [x
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0#!Z1:Y
ascertainment of profit 确定利润 yL"pzD`[H
"Asia Clear" “亚洲结算系统”
