allotment 分配；配股 mtJI#P
allotment notice 股份配售通知；配股通知 ^#"!uCq]gM
allotment of shares 股份分配 T_I"Tsv
allowable 可获宽免；免税的 *4+;E y
allowable business loss 可扣除的营业亏损 x
~Pv
allowable expenses 可扣税的支出 {mueP6Gz@J
allowance 免税额；津贴；备抵；准备金 t;E-9`N
allowance for debts 债项的免税额 (5'qEi
ea
allowance for depreciation by wear and tear 耗损折旧免税额 )e{~x
u
allowance for funeral expenses 殡殓费的免税额 v\f 41M7D
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rEZa%)XJ
allowance for repairs and outgoings 修葺及支出方面的免税额 -*tP_=- Dg
allowance to debtor 给债务人的津贴 (MbI8B>
alteration of capital 资本更改 ,=z8aiUu
alternate trustee 候补受托人 oIbd+6>f
amalgamation 合并 mJ Wl#3
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |QxDjL<&t4
ambit of charges 征税范围；收费范围 ~fQ#-ekzqk
amended valuation 经修订的估值 :IS]|3wD
American Commodities Exchange 美国商品交易所 e9N 1xB
American Express Bank Limited 美国运通银行 TX8, +s+
American Stock Exchange 美国证券交易所 3!ulBiMh
amortization 摊销 @KNp?2a
amount due from banks 存放银行同业的款项 ' <8ewU
amount due from banks abroad 存放海外银行同业的款项 0} HKmEM
amount due from holding companies 控股公司欠款 g^8bY =*
.
amount due from local banks 存放本港银行同业的款项 I[&z#foN=w
amount due to banks 银行同业的存款 2rD`]neA
amount due to banks abroad 海外银行同业的存款 6P+8{ ?V&
amount due to holding companies 控股公司存款 }U+gJkY2
amount due to local banks 本港银行同业的存款 H
VG'v>s@
amount due to outport banks 外埠银行同业的存款 ,?i#NN5p
amount for note issue 发行纸币的款额 {w{|y[[d~
amount of bond 担保契据的款额 o-7>^wV%BD
amount of consideration 代价款额 GQ)h Zt0
amount of contribution 供款数额 q6/ o.j
amount of indebtedness 负债款额 k,b(MAiQ0
amount of principal of the loan 贷款本金额 G4AX8@;U
amount of rates chargeable 应征差饷数额 #!9aTp).AL
amount of share capital 股本额 hIPDJ1 a
amount of sums assured 承保款额
d) G7U$z~
amount of variation 变动幅度 mKWA-h+f
amount of vote 拨款数额 U3%! #E{
amount payable 应付款额 g2 4)GjDi
amount receivable 应收款额 Fi(_A
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [ #uX{!q'
analysis 分析 lXL\ e(ow
ancillary risk 附属风险 RH>b,
annual account 周年帐目；周年帐目报表；年度决算；年结 c9i CH~
annual accounting date 年结日期 jlzqa7
annual allowance 每年免税额；年积金；年度津贴；年津 fm:/}7s
annual balance 年度余额 n5oB#>tI0
annual disposable income 每年可动用收入 ){R_o5
annual estimates 周年预算 JT l
37j
annual fee 年费 >y%$]0F1
annual general meeting 周年大会 [*8w v
^
annual growth rate 年增率；每年增长率 Yq<D(F#qx
annual long-term supplement 长期个案每年补助金 wxr93$v
annual pensionable emolument 可供计算退休金的年薪 fd*=`+P
annual report 年报 > RE&>T^8
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~"br fjd|
annual return 周年报表；周年申报表；每年报税表格 3"!2C,3c#
Annual Return Rules 《周年报表规则》 &=t$
AIu
annual review of consumer prices 每年消费物价回顾 GEIMCg(TRj
annual roll-forward basis 逐年延展方式 uZ %b6+(
annual salary 年薪 az0( 54M
annual statement 年度报表；年度决算表 ~F>oNbJIv
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 y|i ZuHS}
annuitant 年金受益人 %|oY8;0|A>
annuity 年金 *sB=Ys?
annuity contract 年金合约 0>VgO{ X
annuity on human life 人寿年金 e +4p__TmZ
antecedent debt 先前的债项 duV|'ntr
ante-dated cheque 倒填日期支票 Mz+|~'R
anticipated expenditure 预期开支 7^as~5'&-
anticipated net profit 预期纯利 ?i)-K?4Sb
anticipated revenue 预期收入 :# I8Cf
anti-inflation measure 反通货膨胀措施 7Cp>i WV
anti-inflationary stance 反通货膨胀立场 XC0G5r tB
apparent deficit 表面赤字 E9%xSMS8@
apparent financial solvency 表面偿债能力 9j$
OU@N
8
apparent partner 表面合伙人 JB''Ujyi
application for personal assessment 个人入息课税申请书 bHWy9 -
application of fund 资金应用 M1Od%nz3
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 ]n\WCU ]0
appointed actuary 委任精算师 E)H8jBm6w
appointed auditor 委任核数师；委任审计师 R 5bt~U
appointed trustee 委任的受托人 4
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appointer 委任人 6SlE>b9tA
apportioned pro rata 按比例分摊 -!(3fO:
apportionment 分配；分摊 u|BD%5+J
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w&`gx6?-na
apportionment formula 分摊方程式 -(Taj[;[
apportionment of estate duty 遗产税的分摊 VH,k EbJ
appraisal 估价；评估 f+%J=Am
appreciable growth 可观增长 "p2 $R*ie
appreciable impact 显着影响 5|S|
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appreciable increase 可观增长 Q gDjc
'
appreciation 增值；升值 \*!g0C 8 o
appreciation against other currencies 相对其他货币升值 6~;fj+S
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r"Pj ,}$A
appreciation tax 增值税 REnRpp$
appropriation 拨款；拨用；拨付 &FkKnz4IZ
appropriation account 拨款帐目 I2YQIY+
Appropriation Bill 拨款法案 |3Oe2qb
appropriation-in-aid system 补助拨款办法 =n9adq
approved assets 核准资产 HBo^8wN
approved basket stock 认可一篮子证券 T* -*U /
approved budget 核准预算 zrRt0}?xl
approved charitable donation 认可慈善捐款 ' OdZ[AN
approved charitable institution 认可慈善机构 RyIr_:&-~
approved currency 核准货币；认可货币 & Vvy`JE
approved estimates 核准预算 #x)G2T'?
approved estimates of expenditure 核准开支预算 }_@cqx:n^
approved overseas insurer 核准海外保险人 R EQ2pfk0
approved overseas trust company 核准海外信托公司 ^ylJ_lN&=1
approved pooled investment fund 核准汇集投资基金 ~ ;wSe[
approved provident fund scheme 认可公积金计划 A<y3Tc?Q
approved provision 核准拨款 XuoI19V[
approved redeemable share 核准可赎回股份 7ABHgw~?8r
approved regional stock 认可地区性证券 >`'#4!}G5j
approved retirement scheme 认可退休金计划 %jqBYn0q'
approved subordinated loan 核准附属贷款 pb_mW;JVu
arbitrage 套戥；套汇；套利 .Z'CqBr[:
arbitrageur 套戥者；套汇者 sZ]O&Za~
arbitrary amount 临时款项 "&Q-'L!M'/
arrangement 措施；安排；协定 '[`.&-;
arrears 欠款 P]]
9Sqo7
arrears of pay 欠付薪酬 57v[b- SK
arrears of revenue 逾期未收税款；逾期未收的帐项 p
Ic ;9
articles of association 组织章程；组织细则；组织章程细则 ogip#$A}3
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (gl CTF9v
ascertainment of profit 确定利润 )1~4Tl,S
"Asia Clear" “亚洲结算系统”
