allotment 分配；配股 Y24: D7Q
allotment notice 股份配售通知；配股通知 he/UvMu
allotment of shares 股份分配 +x!V;H(
allowable 可获宽免；免税的 SZCF db
allowable business loss 可扣除的营业亏损 [;D4,@A
allowable expenses 可扣税的支出 m.MOn3 n]
allowance 免税额；津贴；备抵；准备金 SL c6 ]?
allowance for debts 债项的免税额 7K`A2
allowance for depreciation by wear and tear 耗损折旧免税额 3`& 2
-
allowance for funeral expenses 殡殓费的免税额 *fq=["O
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mB$r>G/'
allowance for repairs and outgoings 修葺及支出方面的免税额 u8*Uia*vwH
allowance to debtor 给债务人的津贴 FxC@KZG
alteration of capital 资本更改 ~<pGiW'w5
alternate trustee 候补受托人 5 M
~\'\;
amalgamation 合并 i%M2(8&^Q
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;fhFv&`mE
ambit of charges 征税范围；收费范围 m&OzT~?_>N
amended valuation 经修订的估值 ?Ee HeN_
American Commodities Exchange 美国商品交易所 bgd1j,PWbW
American Express Bank Limited 美国运通银行 F rt_X %
American Stock Exchange 美国证券交易所 m?_S&/+*
amortization 摊销 ' hL\xf{
amount due from banks 存放银行同业的款项 P'Jw: )k (
amount due from banks abroad 存放海外银行同业的款项 =@m|g )
amount due from holding companies 控股公司欠款 c8gdY`
amount due from local banks 存放本港银行同业的款项 Z8Fb
x+~"
amount due to banks 银行同业的存款 =F
ZvtcCa
amount due to banks abroad 海外银行同业的存款 9[|Ql
amount due to holding companies 控股公司存款 2N i$
(`"
amount due to local banks 本港银行同业的存款
_tN"<9v.
amount due to outport banks 外埠银行同业的存款 K ^1bR(a
amount for note issue 发行纸币的款额 { vA q08
amount of bond 担保契据的款额 A1p;Ye>o~
amount of consideration 代价款额 ocy fU=}X
amount of contribution 供款数额 Gu&?
Gn oc
amount of indebtedness 负债款额 fA f sKO*
amount of principal of the loan 贷款本金额 Fk> /
amount of rates chargeable 应征差饷数额 r9G<HKl
amount of share capital 股本额 ;y?,myO
amount of sums assured 承保款额 jGE Ul=W
amount of variation 变动幅度
Xi5ZQ o!t
amount of vote 拨款数额 r}9qK%C G.
amount payable 应付款额 @Q3aJ98)2
amount receivable 应收款额 _ 9Tv* @
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x<"e } Oo
analysis 分析 )k3zOKZ;
ancillary risk 附属风险 u9e A"\s
annual account 周年帐目；周年帐目报表；年度决算；年结 |J2R w f
annual accounting date 年结日期 y1/$ dn
annual allowance 每年免税额；年积金；年度津贴；年津 9xC,i
)
annual balance 年度余额 bxO8q5 7
annual disposable income 每年可动用收入 W z3y+I/&
annual estimates 周年预算 B[ Uvj~g
annual fee 年费 y`=A$>A
annual general meeting 周年大会 uU6+
cD
p
annual growth rate 年增率；每年增长率 `Bnp/9q5
annual long-term supplement 长期个案每年补助金 <O>r e3s
annual pensionable emolument 可供计算退休金的年薪 ,~gY'Ql
annual report 年报 3t(nV4uDF
Annual Report on the Consumer Price Index 《消费物价指数年报》 BULX*eOt
annual return 周年报表；周年申报表；每年报税表格 KQ xKU?b1
Annual Return Rules 《周年报表规则》 /_?Ly$>'
annual review of consumer prices 每年消费物价回顾 S[{#AX=0
annual roll-forward basis 逐年延展方式 _;{n+i[
annual salary 年薪 y_38;8ex
annual statement 年度报表；年度决算表 Dq
Kk9s;6_
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 7f'9Dm`
annuitant 年金受益人 4)-LlYS_d<
annuity 年金 kh 1 7
annuity contract 年金合约 -d6| D?}S
annuity on human life 人寿年金 *8fnxWR
antecedent debt 先前的债项 7Cx%G/(
ante-dated cheque 倒填日期支票 F>)u<f,C
anticipated expenditure 预期开支 B +wSLi(
anticipated net profit 预期纯利 "MKgU[ t
anticipated revenue 预期收入 fC2e}WR
anti-inflation measure 反通货膨胀措施 W sQo+Ua
anti-inflationary stance 反通货膨胀立场 I2q C,Nkk
apparent deficit 表面赤字 SPe Se/
apparent financial solvency 表面偿债能力 AM1 J ^Dp
apparent partner 表面合伙人 c</d1x T
application for personal assessment 个人入息课税申请书 /);c l;"
application of fund 资金应用 kz(%8qi8&
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 r
Ka 7[/
appointed actuary 委任精算师 :z56!qU
appointed auditor 委任核数师；委任审计师 KO<Yc`Fs
appointed trustee 委任的受托人 ?0WJB
[ /
appointer 委任人 ync2X{
9D
apportioned pro rata 按比例分摊 & eG,CIT
apportionment 分配；分摊 jmmm0,#D
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4 T`u?T]
apportionment formula 分摊方程式 @
3K)VjY7
apportionment of estate duty 遗产税的分摊 #qGfo)
appraisal 估价；评估 wLPL 9
appreciable growth 可观增长 3aQWzEnh
appreciable impact 显着影响 ><viJ$i
appreciable increase 可观增长 ;WC]Lf<Z^
appreciation 增值；升值 VJS|H! CH
appreciation against other currencies 相对其他货币升值 j~(rG^T
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =LL5E}xP
appreciation tax 增值税 scCO iK)
appropriation 拨款；拨用；拨付 # nwEF QA
appropriation account 拨款帐目 0PI C|
Appropriation Bill 拨款法案 DmM<Kkg.J
appropriation-in-aid system 补助拨款办法 5*x
k8*
approved assets 核准资产 "D'A7DA
approved basket stock 认可一篮子证券 ` =RJ8u
approved budget 核准预算 H2l /9+
approved charitable donation 认可慈善捐款 L"&j(|{
approved charitable institution 认可慈善机构 D+]#qS1q
approved currency 核准货币；认可货币 wbshKkUh_*
approved estimates 核准预算 x1W<r)A )r
approved estimates of expenditure 核准开支预算 t>. mB@se|
approved overseas insurer 核准海外保险人 -tAdA2?G
approved overseas trust company 核准海外信托公司 bX:Y5o49
approved pooled investment fund 核准汇集投资基金 f ."bq43(
approved provident fund scheme 认可公积金计划 rP>iPDf
approved provision 核准拨款 !s0 6uh
approved redeemable share 核准可赎回股份 v}!eJzeH
approved regional stock 认可地区性证券 {1;j1|CI
approved retirement scheme 认可退休金计划 ya0L8 `q
approved subordinated loan 核准附属贷款 ?~$0;5)QC
arbitrage 套戥；套汇；套利 NDEltG(
arbitrageur 套戥者；套汇者 $ -[V )]h
arbitrary amount 临时款项 E% t_17,=j
arrangement 措施；安排；协定 cu5Y vp
arrears 欠款 q{HfT
d
arrears of pay 欠付薪酬 (ec?_N0=
arrears of revenue 逾期未收税款；逾期未收的帐项 o_p#sdt"
articles of association 组织章程；组织细则；组织章程细则 Q3vC^}Dmr
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $73 7o V<
ascertainment of profit 确定利润 NK2Kw{c"iI
"Asia Clear" “亚洲结算系统”
