allotment 分配；配股 kPBV6
+d~
allotment notice 股份配售通知；配股通知 e^YHJ>@
allotment of shares 股份分配 d%I" /8-J
allowable 可获宽免；免税的 qj AWeS/
allowable business loss 可扣除的营业亏损 o `z
r>
allowable expenses 可扣税的支出 8 #X5K
allowance 免税额；津贴；备抵；准备金 kc'pN&]r:
allowance for debts 债项的免税额 _{vkX<s
allowance for depreciation by wear and tear 耗损折旧免税额 plu$h-$d
allowance for funeral expenses 殡殓费的免税额 m\>a,oZH
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !J*, )kRN
allowance for repairs and outgoings 修葺及支出方面的免税额 v1k)hFjPK
allowance to debtor 给债务人的津贴 'D jm0
alteration of capital 资本更改 }u+a<:pkK
alternate trustee 候补受托人 7J28JK
amalgamation 合并 uV-'
~8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -"Y{$/
B
ambit of charges 征税范围；收费范围 CSbI8 5F
amended valuation 经修订的估值 X.K<4N0A9J
American Commodities Exchange 美国商品交易所 z)XRx:YU;$
American Express Bank Limited 美国运通银行 xCzebG["
American Stock Exchange 美国证券交易所 H_ !4>G@
amortization 摊销 VN0mDh?E
amount due from banks 存放银行同业的款项 $I# q
amount due from banks abroad 存放海外银行同业的款项 TvNY:m6.%
amount due from holding companies 控股公司欠款 =K&\E2kA 4
amount due from local banks 存放本港银行同业的款项 A`}yBSb
amount due to banks 银行同业的存款 mDGn:oRj
amount due to banks abroad 海外银行同业的存款 KV|}# <dD
amount due to holding companies 控股公司存款 -S ,ln
amount due to local banks 本港银行同业的存款 +5 .t. d
amount due to outport banks 外埠银行同业的存款 Uw-p758dD
amount for note issue 发行纸币的款额 ; U:
{/
amount of bond 担保契据的款额 }pkj:NT
amount of consideration 代价款额 vhvdKD
amount of contribution 供款数额 4`
N t{
amount of indebtedness 负债款额
B .TB\j
amount of principal of the loan 贷款本金额 "'^4* o9
amount of rates chargeable 应征差饷数额 ODc9r }
amount of share capital 股本额 q(5j(G ;
amount of sums assured 承保款额 "M
|P+ A
amount of variation 变动幅度 >vrxP8_
amount of vote 拨款数额 p\C%%
amount payable 应付款额 H4OhIxK
amount receivable 应收款额 mD:IO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %8aC1x
analysis 分析 KtS)'jf
ancillary risk 附属风险 ]maYUKqv}'
annual account 周年帐目；周年帐目报表；年度决算；年结 4GG>!@|
annual accounting date 年结日期 o!E v;' D
annual allowance 每年免税额；年积金；年度津贴；年津 PqNFy Qkl
annual balance 年度余额 Z'^U ad6
annual disposable income 每年可动用收入 R
j~
annual estimates 周年预算 RWgDD;&_[a
annual fee 年费 @
P@c.*}s
annual general meeting 周年大会 9p$V)qdX
annual growth rate 年增率；每年增长率 dk
QaM@
annual long-term supplement 长期个案每年补助金 <";,GaZQ
annual pensionable emolument 可供计算退休金的年薪 GN#<
yv$av
annual report 年报 xE}VTHFo'
Annual Report on the Consumer Price Index 《消费物价指数年报》 wn
Y$fT9
annual return 周年报表；周年申报表；每年报税表格 |o'Q62`%}
Annual Return Rules 《周年报表规则》 }],Z;:
annual review of consumer prices 每年消费物价回顾 5`~mmAUk;`
annual roll-forward basis 逐年延展方式 :ztr)
annual salary 年薪 M:E r_,E
annual statement 年度报表；年度决算表 Nf+b" &Zh`
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 BY\:dx)mK
annuitant 年金受益人 #8{F9w<Rf
annuity 年金 9[v1h,L
annuity contract 年金合约 : FAH\
annuity on human life 人寿年金 Q|}a R:4
antecedent debt 先前的债项 YL
jHt\
ante-dated cheque 倒填日期支票 QQk{\ PV
anticipated expenditure 预期开支 o
sb Hs$C
anticipated net profit 预期纯利 M-NV_W&M
anticipated revenue 预期收入 ?6Cz[5\
anti-inflation measure 反通货膨胀措施 |5I
'CNi\
anti-inflationary stance 反通货膨胀立场 3qH QX?a
apparent deficit 表面赤字 eRbGZYrJ
apparent financial solvency 表面偿债能力 4@ ILw
apparent partner 表面合伙人 F Kc; W
application for personal assessment 个人入息课税申请书 0,*% vG?Q
application of fund 资金应用 k)S.]!u&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 Xqp|VbDca
appointed actuary 委任精算师 Mv|yk Joz"
appointed auditor 委任核数师；委任审计师 ezhDcI_ T
appointed trustee 委任的受托人 Fhq9D{TeY,
appointer 委任人 I~PDaZP
apportioned pro rata 按比例分摊 2Zuq?1=
apportionment 分配；分摊 3 <|`0pt}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =9L
$L|W
apportionment formula 分摊方程式 7Y=cn_
wU
apportionment of estate duty 遗产税的分摊 D/(L
appraisal 估价；评估 va/m
~k|i
appreciable growth 可观增长 -7WW[
w
appreciable impact 显着影响 Ap &)6g
appreciable increase 可观增长 IWVlrGyM
appreciation 增值；升值 `Yc _5&"
appreciation against other currencies 相对其他货币升值 x+? 9C
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LiDvaF:@L!
appreciation tax 增值税 fkfZ>D^1
appropriation 拨款；拨用；拨付 #Z =tJ
appropriation account 拨款帐目 kI*(V [i
Appropriation Bill 拨款法案 | sqZ $M u
appropriation-in-aid system 补助拨款办法 )g|
BMmB
approved assets 核准资产 >-T`0wI
approved basket stock 认可一篮子证券 5OM?3 M
approved budget 核准预算 |6biq8|$3V
approved charitable donation 认可慈善捐款 KH KS$D
approved charitable institution 认可慈善机构 t ^=U*~
approved currency 核准货币；认可货币 fnz
y5+9"
approved estimates 核准预算 VvByHcLv
approved estimates of expenditure 核准开支预算 oC*ees
g_
approved overseas insurer 核准海外保险人 %k f>&b,Mi
approved overseas trust company 核准海外信托公司 ,Y_{L| :w
approved pooled investment fund 核准汇集投资基金 fi PIAT}
approved provident fund scheme 认可公积金计划 P#kGX(G9!
approved provision 核准拨款 BOlAm*tFt
approved redeemable share 核准可赎回股份 >QQ(m\a$
approved regional stock 认可地区性证券 m:tiY
[c>W
approved retirement scheme 认可退休金计划 Q>}2cDl
approved subordinated loan 核准附属贷款 Qx|H1_6
arbitrage 套戥；套汇；套利
u'Q?T7
arbitrageur 套戥者；套汇者 rt]S\
arbitrary amount 临时款项 ; :&?=d
arrangement 措施；安排；协定 U3;aLQ*
arrears 欠款
v|Jlf$>
arrears of pay 欠付薪酬 s}M=
oe
arrears of revenue 逾期未收税款；逾期未收的帐项 hVoNw6fE
articles of association 组织章程；组织细则；组织章程细则 n_[i0x7#
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Dkw%`(Oh/,
ascertainment of profit 确定利润 +\`vq"e
"Asia Clear" “亚洲结算系统”
