allotment 分配；配股 )Hy|K1
allotment notice 股份配售通知；配股通知 RA+k/2]y!
allotment of shares 股份分配 ?wx|n_3<:
allowable 可获宽免；免税的 07+Qai-]
allowable business loss 可扣除的营业亏损 2xd G&}$fa
allowable expenses 可扣税的支出 Z`b{r;`m8
allowance 免税额；津贴；备抵；准备金 ),)]gw71QW
allowance for debts 债项的免税额 oFV >b
allowance for depreciation by wear and tear 耗损折旧免税额 Kq';[ Yc
allowance for funeral expenses 殡殓费的免税额 zW^@\kB0D
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fhmq O0
allowance for repairs and outgoings 修葺及支出方面的免税额 ~dK)U*Q
allowance to debtor 给债务人的津贴 Tce2 ]"^;
alteration of capital 资本更改 wy$9QN
alternate trustee 候补受托人 SpY%2Y.Dy
amalgamation 合并 L[*Xrp;/&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HIi 5kv]}|
ambit of charges 征税范围；收费范围 U.G** v
amended valuation 经修订的估值 (v8jVbg
American Commodities Exchange 美国商品交易所 Y75,{ 1\l0
American Express Bank Limited 美国运通银行 x AD: Z "
American Stock Exchange 美国证券交易所 3B |o
amortization 摊销 ?c^0%O p
amount due from banks 存放银行同业的款项 a ^b _&}y
amount due from banks abroad 存放海外银行同业的款项 pRj1b^F5y
amount due from holding companies 控股公司欠款 i4N '[ P}
amount due from local banks 存放本港银行同业的款项 LEkO# F(
amount due to banks 银行同业的存款 rr# &0`]
amount due to banks abroad 海外银行同业的存款 iVt6rX
amount due to holding companies 控股公司存款 \5Jpr'mY5
amount due to local banks 本港银行同业的存款 MD S;qZx=
amount due to outport banks 外埠银行同业的存款 a<M<) {$u
amount for note issue 发行纸币的款额 :d-+Z%Y
amount of bond 担保契据的款额 s7<x~v+^
amount of consideration 代价款额 70L{u+wIy
amount of contribution 供款数额 @%K@oD L
amount of indebtedness 负债款额 B&yb%`9],W
amount of principal of the loan 贷款本金额 :'!,L0I|t
amount of rates chargeable 应征差饷数额 W^q;=D6uh
amount of share capital 股本额 (yCF pb
amount of sums assured 承保款额 D`LcL|nm
H
amount of variation 变动幅度 W@1Nit-R
amount of vote 拨款数额 <ok/2v
amount payable 应付款额 FMuM:%&J]
amount receivable 应收款额 jyf[O -
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [ dL4u^]{
analysis 分析 #!KbqRt
ancillary risk 附属风险 }Z- ]m
annual account 周年帐目；周年帐目报表；年度决算；年结 B`} ?rp
annual accounting date 年结日期 Qj?FUxw
annual allowance 每年免税额；年积金；年度津贴；年津 4QZ -7_
annual balance 年度余额 o64&BpCK
annual disposable income 每年可动用收入 g&H6~ +\
annual estimates 周年预算 Zycu3%JI
annual fee 年费 tQB+_q
z
annual general meeting 周年大会 }.O2xZ;}]'
annual growth rate 年增率；每年增长率 [:
X
annual long-term supplement 长期个案每年补助金 z1?7}9~`0c
annual pensionable emolument 可供计算退休金的年薪 AW4N#gt8',
annual report 年报 ;Id%{1
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ujw A06
annual return 周年报表；周年申报表；每年报税表格 EaG3 :< >J
Annual Return Rules 《周年报表规则》 n0 kBLn
annual review of consumer prices 每年消费物价回顾 .
Yg)|
/
annual roll-forward basis 逐年延展方式 EUU9JnQhBJ
annual salary 年薪 7E4=\vM
annual statement 年度报表；年度决算表 +s
c|PB
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 [J0L7p*6
annuitant 年金受益人 l
njaHol0
annuity 年金 xj iMM>|n
annuity contract 年金合约 cpp0Y^
annuity on human life 人寿年金 I3D8xl>P\
antecedent debt 先前的债项 i
Vzv/Lqm1
ante-dated cheque 倒填日期支票 W\o(f W
anticipated expenditure 预期开支 2:Q9 g ru
anticipated net profit 预期纯利 M;={] w@ n
anticipated revenue 预期收入 IM}T2\tZ}
anti-inflation measure 反通货膨胀措施 0Np }O=>
anti-inflationary stance 反通货膨胀立场 0ejx; Mum
apparent deficit 表面赤字 a1]k(AuQrC
apparent financial solvency 表面偿债能力 0n|op:]BHM
apparent partner 表面合伙人 fP%hr gL
application for personal assessment 个人入息课税申请书 d>eVR
application of fund 资金应用 ^)conSm
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 7\' vSHIL
appointed actuary 委任精算师 `UL #g![J
appointed auditor 委任核数师；委任审计师 G*ZHLLO4S\
appointed trustee 委任的受托人 kehv85
appointer 委任人 s={A dQ
apportioned pro rata 按比例分摊 Glcl7f"<^
apportionment 分配；分摊 :f?\ mVS+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.@Z qCH
apportionment formula 分摊方程式 33DP0OBL^
apportionment of estate duty 遗产税的分摊 G0Smss=K
appraisal 估价；评估 Ey=(B'A~
appreciable growth 可观增长 C 2Fklp6
appreciable impact 显着影响 11}X2j~Ww
appreciable increase 可观增长 [
/w{,+U
appreciation 增值；升值 ;(fD R8
appreciation against other currencies 相对其他货币升值 A !No:?S
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (p'yya{(
appreciation tax 增值税 *g]q~\b/;
appropriation 拨款；拨用；拨付 %* lOzC
appropriation account 拨款帐目 -bu.Ar-#;h
Appropriation Bill 拨款法案 )uiYu3 I
appropriation-in-aid system 补助拨款办法 j{SRE1tqh
approved assets 核准资产 U0q{8 "
Pl
approved basket stock 认可一篮子证券 _?kjIF
approved budget 核准预算 :
t-a;Q;
approved charitable donation 认可慈善捐款 3t5`,R1@t
approved charitable institution 认可慈善机构 j|TcmZGO
approved currency 核准货币；认可货币 Lz's!b
approved estimates 核准预算 b[< r+e8
approved estimates of expenditure 核准开支预算 B> *zQb2:
approved overseas insurer 核准海外保险人 sx IvL7j l
approved overseas trust company 核准海外信托公司 a,tzt
]>
approved pooled investment fund 核准汇集投资基金 j}3Avu%
approved provident fund scheme 认可公积金计划 #g*U\y
approved provision 核准拨款 S#6{4x4
approved redeemable share 核准可赎回股份 |9T3" _MmJ
approved regional stock 认可地区性证券 5drc8_fZ
approved retirement scheme 认可退休金计划 [74HUw>
approved subordinated loan 核准附属贷款 A}p mr
arbitrage 套戥；套汇；套利 b <>GF-`w
arbitrageur 套戥者；套汇者 m Igc)"
arbitrary amount 临时款项 j h0``{
arrangement 措施；安排；协定 YyEW}2
arrears 欠款 }kzGuNj
arrears of pay 欠付薪酬 ~sT/t1R p
arrears of revenue 逾期未收税款；逾期未收的帐项
B,@geJ
articles of association 组织章程；组织细则；组织章程细则 4^cDp!8
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6x|"1
G{
ascertainment of profit 确定利润 <q j NX-|
"Asia Clear" “亚洲结算系统”
