allotment 分配；配股 g@YJ#S (}
allotment notice 股份配售通知；配股通知 WlU^+ctS
allotment of shares 股份分配 j}Lt "r2F
allowable 可获宽免；免税的 ,g%2-#L%
allowable business loss 可扣除的营业亏损 & ; 5QB
allowable expenses 可扣税的支出 ~p<o":k+Lv
allowance 免税额；津贴；备抵；准备金 x/47e8/
allowance for debts 债项的免税额 "NSm2RU3
allowance for depreciation by wear and tear 耗损折旧免税额 F>E'/r*
allowance for funeral expenses 殡殓费的免税额 M >Yx_)<U
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oEvXZ;F@.
allowance for repairs and outgoings 修葺及支出方面的免税额
!]
4' f/
allowance to debtor 给债务人的津贴 T(K~ be
alteration of capital 资本更改 _7? o/Q?F%
alternate trustee 候补受托人 x3O$eKy\|5
amalgamation 合并 XHcT7} ]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =Y>_b
2
ambit of charges 征税范围；收费范围 ]N!38 2
amended valuation 经修订的估值 <SmXMruU
American Commodities Exchange 美国商品交易所 '`=z52
American Express Bank Limited 美国运通银行 |,L_d2lb
American Stock Exchange 美国证券交易所 wQJY,|.
amortization 摊销 R"#DR^.;
amount due from banks 存放银行同业的款项 d:} a FP[
amount due from banks abroad 存放海外银行同业的款项 H2` aw3
amount due from holding companies 控股公司欠款 >t')ZSjRs
amount due from local banks 存放本港银行同业的款项 k !Nl#.j
amount due to banks 银行同业的存款 Ro k` }t
amount due to banks abroad 海外银行同业的存款
6"C$]kF?
amount due to holding companies 控股公司存款
v??}d
amount due to local banks 本港银行同业的存款 XZhuV<
amount due to outport banks 外埠银行同业的存款 dQLR%i
#P8
amount for note issue 发行纸币的款额 B'>(kZYMs
amount of bond 担保契据的款额 !mH2IjcL
amount of consideration 代价款额 8nw_Jatk1
amount of contribution 供款数额 oUXu;@l
amount of indebtedness 负债款额 IM),cOp=
amount of principal of the loan 贷款本金额 B;?)
amount of rates chargeable 应征差饷数额 #jn6DL@[{
amount of share capital 股本额 ;g$s`l
/
4
amount of sums assured 承保款额 j4Pp
n
amount of variation 变动幅度 &P Wz4hZ
amount of vote 拨款数额 Q]Q] k j2
amount payable 应付款额 I)I,{xT4
amount receivable 应收款额 0G?0 Bo
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 26 un=
analysis 分析 P3C|DO4
ancillary risk 附属风险 Y}%=:Yt
annual account 周年帐目；周年帐目报表；年度决算；年结 #aUe 7~
annual accounting date 年结日期 .w2X24Mmb
annual allowance 每年免税额；年积金；年度津贴；年津 f l>*>)6pm
annual balance 年度余额 rld4uy}m
annual disposable income 每年可动用收入 |uVhfD=NG
annual estimates 周年预算 n.P$7%G`2
annual fee 年费 I_N(e|s\U
annual general meeting 周年大会 [4B.;MS(
annual growth rate 年增率；每年增长率 Wo&10S w
annual long-term supplement 长期个案每年补助金 N)G.^9
annual pensionable emolument 可供计算退休金的年薪 }
<; y, 4f
annual report 年报 v[WbQ5AND
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ex^| [iV
annual return 周年报表；周年申报表；每年报税表格 9v&{;
%U
Annual Return Rules 《周年报表规则》 l@7X gsey
annual review of consumer prices 每年消费物价回顾 W
zYy<
annual roll-forward basis 逐年延展方式
e 5U<
nf
annual salary 年薪 ; =.VKW%U
annual statement 年度报表；年度决算表 $[txZN
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 sr
,8zKM)
annuitant 年金受益人 Tx"}]AyB6
annuity 年金 N
}Ozm6Mc
annuity contract 年金合约 m@ b~
annuity on human life 人寿年金 6 N[XWyS
antecedent debt 先前的债项 P [-2^1P"
ante-dated cheque 倒填日期支票 rf1Us2vp
anticipated expenditure 预期开支 W o=Q7~
anticipated net profit 预期纯利 KY$6=/?U_
anticipated revenue 预期收入 ;B>2oq
anti-inflation measure 反通货膨胀措施 +*-u_L\'
anti-inflationary stance 反通货膨胀立场 >v^Bn|_/
apparent deficit 表面赤字 i9fK`:)
apparent financial solvency 表面偿债能力 GPnd7}Tn
apparent partner 表面合伙人 [X[d`@rXv
application for personal assessment 个人入息课税申请书 4jEPh{q
application of fund 资金应用 d[;=X .fZ2
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 :{<( )gfk
appointed actuary 委任精算师 >Z
ZX]#=I
appointed auditor 委任核数师；委任审计师 6'd= % V
appointed trustee 委任的受托人 -ZqN~5>j)
appointer 委任人 4{H>V_9zs
apportioned pro rata 按比例分摊 fwB+f` w`
apportionment 分配；分摊 &z;F'>"
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 is_`UD
aB
apportionment formula 分摊方程式 }l{r9ti
apportionment of estate duty 遗产税的分摊 44axOk!G[/
appraisal 估价；评估 fhlhlOg
appreciable growth 可观增长 v
WKUV|
appreciable impact 显着影响 b48 9sa
appreciable increase 可观增长 H@%Y!z@\
appreciation 增值；升值 Y%OE1F$6NN
appreciation against other currencies 相对其他货币升值 A|p O
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZVu&q{s,
appreciation tax 增值税 rQgRD)_%w
appropriation 拨款；拨用；拨付 s>Xx:h6m
appropriation account 拨款帐目 l%]S7|PKx
Appropriation Bill 拨款法案 m f]1mG})
appropriation-in-aid system 补助拨款办法 gHc0n 0ZV
approved assets 核准资产 Bgs3sM9
approved basket stock 认可一篮子证券 Yy]^_,r
approved budget 核准预算 2lPj%i 5
approved charitable donation 认可慈善捐款 `h+ia/
approved charitable institution 认可慈善机构 Z!o&};_j
approved currency 核准货币；认可货币 Xi3:Ok6FZ
approved estimates 核准预算 -Gjz;/s%XH
approved estimates of expenditure 核准开支预算 ++ !BSQ e
approved overseas insurer 核准海外保险人
((L=1]w
approved overseas trust company 核准海外信托公司 m /l#hp+
approved pooled investment fund 核准汇集投资基金 +BcJHNIB
approved provident fund scheme 认可公积金计划 yZFm<_9>
approved provision 核准拨款 )+T\LU
approved redeemable share 核准可赎回股份 4r5trquC
approved regional stock 认可地区性证券 NFpR jC?
approved retirement scheme 认可退休金计划 2VaQxctk
approved subordinated loan 核准附属贷款 $rFLhp}
arbitrage 套戥；套汇；套利 e glcf z%
arbitrageur 套戥者；套汇者 q]+'{Ci@
arbitrary amount 临时款项 ZnDI
J&S
arrangement 措施；安排；协定 {p&M(W]
arrears 欠款 >-fOkOWXy
arrears of pay 欠付薪酬
)z#
arrears of revenue 逾期未收税款；逾期未收的帐项 !C>}j* 4
articles of association 组织章程；组织细则；组织章程细则 /-BKdkBCpZ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Nb/W+& y
ascertainment of profit 确定利润 Q $Y ]KV
"Asia Clear" “亚洲结算系统”
