allotment 分配；配股 lvz7#f L~
allotment notice 股份配售通知；配股通知 dn+KH+v
allotment of shares 股份分配 \'D0'\:vz
allowable 可获宽免；免税的 5 L%'@`mX
allowable business loss 可扣除的营业亏损 "?xHlYj@ +
allowable expenses 可扣税的支出
(m/G(wg
allowance 免税额；津贴；备抵；准备金 osAd1<EIC
allowance for debts 债项的免税额 G 4X|Bka
allowance for depreciation by wear and tear 耗损折旧免税额 Vn }0} Jz
allowance for funeral expenses 殡殓费的免税额 u|TeE\0
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 266 h\2t6
allowance for repairs and outgoings 修葺及支出方面的免税额 i%]EEVmN
allowance to debtor 给债务人的津贴 6SkaH<-&K
alteration of capital 资本更改 5 x4yyb'
alternate trustee 候补受托人 E
A1?)|}n
amalgamation 合并 .j0$J
\:i
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ChPmX+.i_
ambit of charges 征税范围；收费范围 IY\5@P VZ
amended valuation 经修订的估值 b9HtR -iR;
American Commodities Exchange 美国商品交易所 %_W)~Pv{+
American Express Bank Limited 美国运通银行 f+,qNvBY/
American Stock Exchange 美国证券交易所 >uhaW@d
amortization 摊销 6iE<T&$3P
amount due from banks 存放银行同业的款项 Hk.TM2{w
amount due from banks abroad 存放海外银行同业的款项 /]Md~=yNp
amount due from holding companies 控股公司欠款
Yk Ki|k
amount due from local banks 存放本港银行同业的款项 { @{']Y
amount due to banks 银行同业的存款 Vaw+.sG`AP
amount due to banks abroad 海外银行同业的存款 9vc2VB$
amount due to holding companies 控股公司存款 @,7GaK\
amount due to local banks 本港银行同业的存款 #a,PZDaE
amount due to outport banks 外埠银行同业的存款 9 -a0 :bP
amount for note issue 发行纸币的款额 _9Te!gJ4_#
amount of bond 担保契据的款额 WO>nIo5Y
amount of consideration 代价款额 s$
`0yGmQ
amount of contribution 供款数额 u^I|T.w<r6
amount of indebtedness 负债款额 ZG8DIV\D7
amount of principal of the loan 贷款本金额 D.u{~
amount of rates chargeable 应征差饷数额 [<yaXQxl
amount of share capital 股本额 O;jrCB
amount of sums assured 承保款额 zL0pw'4
amount of variation 变动幅度 G}raA%
amount of vote 拨款数额
|TH\`U
amount payable 应付款额 y/7\?qfTk
amount receivable 应收款额 p%=u# QNi
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -- 95Jz
analysis 分析 z,p~z*4
ancillary risk 附属风险 G<J?"oQbRT
annual account 周年帐目；周年帐目报表；年度决算；年结 p]+Pkxz]'
annual accounting date 年结日期 j>" @,B g*
annual allowance 每年免税额；年积金；年度津贴；年津 XK@E;Rv
annual balance 年度余额 V&2l5v
annual disposable income 每年可动用收入 Ioa$51&
annual estimates 周年预算 3,qr-g|;jM
annual fee 年费 0=1T.4+=
annual general meeting 周年大会 N5
6g+,w%)
annual growth rate 年增率；每年增长率 0IBSRFt$g&
annual long-term supplement 长期个案每年补助金 z$. 88 ^
annual pensionable emolument 可供计算退休金的年薪 qfm|@v|De5
annual report 年报 /7F:T[
Annual Report on the Consumer Price Index 《消费物价指数年报》 vXZOy%$o
annual return 周年报表；周年申报表；每年报税表格 ;dgp+
Annual Return Rules 《周年报表规则》 zHRplm+ i
annual review of consumer prices 每年消费物价回顾 >} i E(
annual roll-forward basis 逐年延展方式 C33J5'(CA
annual salary 年薪 9qzHS~l
annual statement 年度报表；年度决算表 0 /U{p,r6`
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 M!^az[ [
annuitant 年金受益人 Ai 3*QX
annuity 年金 {cVEmvE8
annuity contract 年金合约 `b7t4d*
annuity on human life 人寿年金 W [e$>yK
antecedent debt 先前的债项 ENs&RZ;
ante-dated cheque 倒填日期支票 B[?Ng}<g`
anticipated expenditure 预期开支 5<Nx ^D
anticipated net profit 预期纯利 +',S]Edx
anticipated revenue 预期收入 ]&+s6{}
anti-inflation measure 反通货膨胀措施 ]Q)OL
anti-inflationary stance 反通货膨胀立场 Hf2_0wA3
apparent deficit 表面赤字 je=a/Y=%U{
apparent financial solvency 表面偿债能力 'I6i ,+D/q
apparent partner 表面合伙人 R!gEwTk
application for personal assessment 个人入息课税申请书 >U27];}y
application of fund 资金应用 R$[vm6T?
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 $B5aje}i
appointed actuary 委任精算师 r52gn(,
appointed auditor 委任核数师；委任审计师 Pw"-S?`(
appointed trustee 委任的受托人 Z,Dl` w
appointer 委任人 1K50Z.o&@
apportioned pro rata 按比例分摊 U8n V[
apportionment 分配；分摊 56 kI
5:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e=m42vIB-
apportionment formula 分摊方程式 'e'cb>GnA
apportionment of estate duty 遗产税的分摊 5K8^WK
appraisal 估价；评估 ~dTrf>R8M
appreciable growth 可观增长 x7<K<k;s
appreciable impact 显着影响 JOeeU8C
appreciable increase 可观增长 ?J >
appreciation 增值；升值 LBDjIpR6
appreciation against other currencies 相对其他货币升值 T!)(Dv8@F
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _g"<UV*H
appreciation tax 增值税 F0Yd@Lk$_
appropriation 拨款；拨用；拨付 *#+An<iT ;
appropriation account 拨款帐目
7Kxp=-k
Appropriation Bill 拨款法案 Yufc{M00
appropriation-in-aid system 补助拨款办法 ^>v+(
z5R
approved assets 核准资产 wgGl[_)
approved basket stock 认可一篮子证券 ]2qo+yB
approved budget 核准预算 \bvfE P
approved charitable donation 认可慈善捐款 U-tTW*[1]
approved charitable institution 认可慈善机构 bdE[;+58
approved currency 核准货币；认可货币 ~6LN6}~|.
approved estimates 核准预算 N6i Q8P -
approved estimates of expenditure 核准开支预算 b,1ePS
approved overseas insurer 核准海外保险人 D_zZXb Nc
approved overseas trust company 核准海外信托公司 $X,D(
approved pooled investment fund 核准汇集投资基金 ]Gq !`O1
approved provident fund scheme 认可公积金计划 'YSHi\z ](
approved provision 核准拨款 Y9XEP7
approved redeemable share 核准可赎回股份 1\ I}2;
approved regional stock 认可地区性证券 r$s Qf&=
approved retirement scheme 认可退休金计划 4ID5q ~
approved subordinated loan 核准附属贷款 _u QOHwn
arbitrage 套戥；套汇；套利 WX3-\Y5E
arbitrageur 套戥者；套汇者 tf`^v6 m%]
arbitrary amount 临时款项 &\*(Q* 2N
arrangement 措施；安排；协定 OYn}5RN
arrears 欠款 {kR#p %E]
arrears of pay 欠付薪酬 nUO z\ y
arrears of revenue 逾期未收税款；逾期未收的帐项 X
UuN )i
articles of association 组织章程；组织细则；组织章程细则 s|r3Gv|G
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 PALc;"]O
ascertainment of profit 确定利润 Wdbed U~`Q
"Asia Clear" “亚洲结算系统”
