allotment 分配；配股 ?SC3Vzr
allotment notice 股份配售通知；配股通知 T>#TDMU#Fm
allotment of shares 股份分配 a(8>n
Z,V
allowable 可获宽免；免税的 `[WyH O|8
allowable business loss 可扣除的营业亏损 pO"m~ mpA
allowable expenses 可扣税的支出 "A%MVym."
allowance 免税额；津贴；备抵；准备金 >9-Dd)<
allowance for debts 债项的免税额 QF\kPk(CtD
allowance for depreciation by wear and tear 耗损折旧免税额 !xkj30O( G
allowance for funeral expenses 殡殓费的免税额 @&?a]
>L
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c}\
' x5:o
allowance for repairs and outgoings 修葺及支出方面的免税额 {bN Y
allowance to debtor 给债务人的津贴 [ZuVUOm
alteration of capital 资本更改 <z^SZ~G
alternate trustee 候补受托人 hIR@^\?
amalgamation 合并 &oA ~
Tx
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G9\EZ\x!
ambit of charges 征税范围；收费范围 /sy-;JDnsu
amended valuation 经修订的估值 6hZ.{8e0
American Commodities Exchange 美国商品交易所 !0` lu_ZN
American Express Bank Limited 美国运通银行 GF&_~48GD
American Stock Exchange 美国证券交易所 Y |mW.
amortization 摊销 >f> V5L%1
amount due from banks 存放银行同业的款项 s~L`53A
amount due from banks abroad 存放海外银行同业的款项 <z,+Eg
amount due from holding companies 控股公司欠款 9*' & 5F=
amount due from local banks 存放本港银行同业的款项 -:MmSeG7gO
amount due to banks 银行同业的存款 Zw +=ng.q?
amount due to banks abroad 海外银行同业的存款 8 +9\ 7*
amount due to holding companies 控股公司存款 A*hZv|$0
amount due to local banks 本港银行同业的存款 UL&} s_
amount due to outport banks 外埠银行同业的存款 19' 5Re&
amount for note issue 发行纸币的款额 veV_be{i
amount of bond 担保契据的款额 WhH!U0
amount of consideration 代价款额 \UOm]z
amount of contribution 供款数额 mIvnz{_d
amount of indebtedness 负债款额 v{r1E]rY
amount of principal of the loan 贷款本金额 F "I*-!o
amount of rates chargeable 应征差饷数额 GSP?X$E
amount of share capital 股本额 :W VSJ,. !
amount of sums assured 承保款额 6;gLwOeOHY
amount of variation 变动幅度 Hj2<ZL
amount of vote 拨款数额
q]K 'p,'
amount payable 应付款额 ?b56AE
amount receivable 应收款额 z?)He)d
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M;qBDT~)
analysis 分析 n , CD
ancillary risk 附属风险 . @@an;C
annual account 周年帐目；周年帐目报表；年度决算；年结 sdrWOq
annual accounting date 年结日期 " CM ucK
annual allowance 每年免税额；年积金；年度津贴；年津 Y~}5axSPH
annual balance 年度余额 Apmw6cc
annual disposable income 每年可动用收入 })P O7:
annual estimates 周年预算 Y3k[~A7X
annual fee 年费 ~T% Ui#Gc
annual general meeting 周年大会 z?4=h Sy
annual growth rate 年增率；每年增长率 wqP2Gw7jh6
annual long-term supplement 长期个案每年补助金 $C u R}g
annual pensionable emolument 可供计算退休金的年薪 zd.'*Dj
annual report 年报 L!,d"wuD
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?pqU3 -knH
annual return 周年报表；周年申报表；每年报税表格 KU] ok '
Annual Return Rules 《周年报表规则》 g
rspt}
annual review of consumer prices 每年消费物价回顾 1 DqX:WM6
annual roll-forward basis 逐年延展方式 eQ;Q4
annual salary 年薪 uaaf
9SL?
annual statement 年度报表；年度决算表 QXs8:;T
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 KzNm^^#/$A
annuitant 年金受益人 OM)3Y6rK
annuity 年金 *}w+ 68eO
annuity contract 年金合约 Lc|{aN
annuity on human life 人寿年金 !>3LGu,
antecedent debt 先前的债项 U7h(-dV
ante-dated cheque 倒填日期支票 wx*1*KZ
anticipated expenditure 预期开支 B$?^wo
anticipated net profit 预期纯利 ,
5{$+
anticipated revenue 预期收入 )S*1C@
anti-inflation measure 反通货膨胀措施 &?y 7I Pp
anti-inflationary stance 反通货膨胀立场 +Ofa#^5);K
apparent deficit 表面赤字 L =]p_2+
apparent financial solvency 表面偿债能力 doR4nRl9
apparent partner 表面合伙人 {n&Uf{
application for personal assessment 个人入息课税申请书 w#9_eq|3
application of fund 资金应用 2)9r'ai?a
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 FshC )[w,
appointed actuary 委任精算师 cDIBDC
appointed auditor 委任核数师；委任审计师 RYy,wVh}
appointed trustee 委任的受托人 [E O
Vw%R
appointer 委任人 m(_9<bc>
apportioned pro rata 按比例分摊 moZm0` WR
apportionment 分配；分摊 Bd#
TUy
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8{
gXToK
apportionment formula 分摊方程式 T<yb#ak
apportionment of estate duty 遗产税的分摊 C6]OAUXy:F
appraisal 估价；评估 m*Cu-6&qd
appreciable growth 可观增长 R/~ ,i;d>
appreciable impact 显着影响 0[Eb .2I
appreciable increase 可观增长 lP3h<j
appreciation 增值；升值 DpvrMI~I_
appreciation against other currencies 相对其他货币升值 59l j7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]C!?HQ{bsf
appreciation tax 增值税 Ryv_1gR!
appropriation 拨款；拨用；拨付 +qy
6d7 ^
appropriation account 拨款帐目 WbcS: !0
Appropriation Bill 拨款法案 EI1?
GB)b
appropriation-in-aid system 补助拨款办法 cP rwW 6
approved assets 核准资产 l'"'o~MC
approved basket stock 认可一篮子证券 a
<wL#Id
approved budget 核准预算 ? \y%]1
approved charitable donation 认可慈善捐款 :FHA]o ec1
approved charitable institution 认可慈善机构 :kG)sw7
approved currency 核准货币；认可货币 h/m6)m.D
approved estimates 核准预算 [>Fm [5x
approved estimates of expenditure 核准开支预算 pW|u P8#
approved overseas insurer 核准海外保险人 qINTCm j
approved overseas trust company 核准海外信托公司 bK*~ol
approved pooled investment fund 核准汇集投资基金 BJy ;-(JP
approved provident fund scheme 认可公积金计划 L'E^c,-x~
approved provision 核准拨款 K0Tg|9
approved redeemable share 核准可赎回股份 p pN} k)m
approved regional stock 认可地区性证券 qZ+H5AG2
approved retirement scheme 认可退休金计划 e fO jTA%
approved subordinated loan 核准附属贷款 n >FY?
arbitrage 套戥；套汇；套利 +@:L|uFU
arbitrageur 套戥者；套汇者 uM S*(L_
arbitrary amount 临时款项 @ D[` Oj)
arrangement 措施；安排；协定 ea9oakF
arrears 欠款 q>s`uFRg(
arrears of pay 欠付薪酬 Dl,`\b@Fw3
arrears of revenue 逾期未收税款；逾期未收的帐项 N+g@8Q2s;5
articles of association 组织章程；组织细则；组织章程细则 M bA\pG'T
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (
kw5>c7
ascertainment of profit 确定利润 +B"0{>n}F
"Asia Clear" “亚洲结算系统”
