allotment 分配；配股 oc >{?.^
allotment notice 股份配售通知；配股通知 %#xaA'?
[
allotment of shares 股份分配 ,tu.2VQc@
allowable 可获宽免；免税的 NdD`Hn -
allowable business loss 可扣除的营业亏损 /
^#;d
UB
allowable expenses 可扣税的支出 Su/6Q$0 t
allowance 免税额；津贴；备抵；准备金 DBr
ZzA
allowance for debts 债项的免税额 [rV>57`YD
allowance for depreciation by wear and tear 耗损折旧免税额 U ^5Kz-5.
allowance for funeral expenses 殡殓费的免税额 7%|~ >
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %2{ %Obp'
allowance for repairs and outgoings 修葺及支出方面的免税额 8&qZ0GLaT
allowance to debtor 给债务人的津贴
cmU1!2.1E
alteration of capital 资本更改 U!*M*s
alternate trustee 候补受托人 Ay0U=#XP
amalgamation 合并 gL *>[@RO
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ni-xx9)=
ambit of charges 征税范围；收费范围 NRIG 1v>
amended valuation 经修订的估值 .ufTQ?Fe
American Commodities Exchange 美国商品交易所 _n50C"X=&(
American Express Bank Limited 美国运通银行 b((M)Gz
American Stock Exchange 美国证券交易所 2Ay * kmW
amortization 摊销 !C3MFm{ B
amount due from banks 存放银行同业的款项 S79 ;^X
amount due from banks abroad 存放海外银行同业的款项 !W}9no
amount due from holding companies 控股公司欠款 )I^7 )x
amount due from local banks 存放本港银行同业的款项 jN;@=COi
amount due to banks 银行同业的存款 ?kH8Lw~{5W
amount due to banks abroad 海外银行同业的存款 ?IqQ-C)6D
amount due to holding companies 控股公司存款 R\G0'?h
>
amount due to local banks 本港银行同业的存款 Q/(K$6]j
amount due to outport banks 外埠银行同业的存款 QLvHQtzwX
amount for note issue 发行纸币的款额 PGhY>$q>b
amount of bond 担保契据的款额 CR"|^{G
amount of consideration 代价款额 c|B.n] Z
amount of contribution 供款数额 U4C 9<h&
amount of indebtedness 负债款额 q$Z
h@
amount of principal of the loan 贷款本金额 K<SyC54
amount of rates chargeable 应征差饷数额 ,*& :2o_r
amount of share capital 股本额 gM
u"2I5
amount of sums assured 承保款额 '$ =>
amount of variation 变动幅度 C.Kh [V\Ut
amount of vote 拨款数额 #~2%)
amount payable 应付款额 >>
t@}F)
amount receivable 应收款额 i1NY9br
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j7$e28|_n
analysis 分析 *rs5]U<
ancillary risk 附属风险 P3x= 8_#
annual account 周年帐目；周年帐目报表；年度决算；年结 fzb29 -
annual accounting date 年结日期 Vt %bI0#
annual allowance 每年免税额；年积金；年度津贴；年津 M/>7pZW
annual balance 年度余额 (_mnB W
annual disposable income 每年可动用收入 8 *#R]9
annual estimates 周年预算 DEG[Z7Ju
annual fee 年费 .f%fH j
annual general meeting 周年大会
F4}]b(L
annual growth rate 年增率；每年增长率 vNV/eB8#S
annual long-term supplement 长期个案每年补助金 {JZZZY!n2
annual pensionable emolument 可供计算退休金的年薪 (2J: #
annual report 年报 G'Q -An%z
Annual Report on the Consumer Price Index 《消费物价指数年报》 AN8`7F1
annual return 周年报表；周年申报表；每年报税表格 DS.RURzd{r
Annual Return Rules 《周年报表规则》 SPX$ U5&
annual review of consumer prices 每年消费物价回顾 zZPuha8
annual roll-forward basis 逐年延展方式 DC IxRPw
annual salary 年薪 I7 |Pi[e
annual statement 年度报表；年度决算表 A&.WH ?p
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 n'wU;!W9
annuitant 年金受益人 %GjM(;Tk
annuity 年金 -3t7*
annuity contract 年金合约 3G,Oba[$<
annuity on human life 人寿年金 `#F{Waww'
antecedent debt 先前的债项 +Mo9kC
ante-dated cheque 倒填日期支票 D/Z6C&/I
anticipated expenditure 预期开支 +7D|4
anticipated net profit 预期纯利 QR c{vUR&
anticipated revenue 预期收入 *}F3M\
anti-inflation measure 反通货膨胀措施 jV
v0ST*z
anti-inflationary stance 反通货膨胀立场 "CSsCA$/
apparent deficit 表面赤字 2,$ 8icM
apparent financial solvency 表面偿债能力 xu/cq9
apparent partner 表面合伙人 N..yQ-6x?
application for personal assessment 个人入息课税申请书 s @&`f{
application of fund 资金应用 :q$.,EZ4#n
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 BZ94NOOdw
appointed actuary 委任精算师 nhB1D-
appointed auditor 委任核数师；委任审计师 #I{h\x><?
appointed trustee 委任的受托人 Bn=by{i
appointer 委任人 jSD#X3qp
apportioned pro rata 按比例分摊 $UMFNjL
apportionment 分配；分摊 /\ y
?Y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rn/ / %
apportionment formula 分摊方程式 hm84Aq= f
apportionment of estate duty 遗产税的分摊 YIn',]p:
appraisal 估价；评估 ?{P"O!I{
appreciable growth 可观增长 1tEgl\u\
appreciable impact 显着影响 Fsmycr!R
appreciable increase 可观增长 BWeA@v
appreciation 增值；升值 q
M fT>rH
appreciation against other currencies 相对其他货币升值 ^=BTz9QM
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A>
vBQN
appreciation tax 增值税 M>wYD\oeg
appropriation 拨款；拨用；拨付 5L+>ewl
appropriation account 拨款帐目 |4)>:d
Appropriation Bill 拨款法案 b*;Si7-
appropriation-in-aid system 补助拨款办法 7L`A{L
approved assets 核准资产 YZL kL26[
approved basket stock 认可一篮子证券 7]U
"Z*
approved budget 核准预算 Ye"o6_U "
approved charitable donation 认可慈善捐款 ^Z vWR%
approved charitable institution 认可慈善机构 WK ts[Z
approved currency 核准货币；认可货币 yQ_B)b
approved estimates 核准预算 T%.8 '9
approved estimates of expenditure 核准开支预算 ;+W # 5<i
approved overseas insurer 核准海外保险人 dbwe?ksh
approved overseas trust company 核准海外信托公司 l7XUXbYp&=
approved pooled investment fund 核准汇集投资基金 14Xqn8uOW
approved provident fund scheme 认可公积金计划 kW2sY^Rg
approved provision 核准拨款 fV &KM*W*@
approved redeemable share 核准可赎回股份 8;d:-Cp
approved regional stock 认可地区性证券 ^ss K
approved retirement scheme 认可退休金计划 l Q'I
approved subordinated loan 核准附属贷款 ;\a
YlV-
arbitrage 套戥；套汇；套利 5QW=&zI`=
arbitrageur 套戥者；套汇者 `>g d&u
arbitrary amount 临时款项 Fz3fwLawI
arrangement 措施；安排；协定 X}=n:Ql'YY
arrears 欠款 ~qcNEl\-y
arrears of pay 欠付薪酬 Sc>,lIM
arrears of revenue 逾期未收税款；逾期未收的帐项 %zA;+s$l
articles of association 组织章程；组织细则；组织章程细则 sNj)ZWgd>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ) brVduB
ascertainment of profit 确定利润 J} htu
"Asia Clear" “亚洲结算系统”
