allotment 分配；配股 !PQ<04jA!
allotment notice 股份配售通知；配股通知 Q\7h`d%)
allotment of shares 股份分配 q t"m
allowable 可获宽免；免税的 0pd' 93C
allowable business loss 可扣除的营业亏损 p]+Pkxz]'
allowable expenses 可扣税的支出 j>" @,B g*
allowance 免税额；津贴；备抵；准备金 *P=VFP
allowance for debts 债项的免税额 '-XXo=>0MV
allowance for depreciation by wear and tear 耗损折旧免税额 SZ'R59Ee<
allowance for funeral expenses 殡殓费的免税额
>Ab dd
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~H sJUro
allowance for repairs and outgoings 修葺及支出方面的免税额 nMUw_7Y6
allowance to debtor 给债务人的津贴 iz PDd{[
alteration of capital 资本更改 Y]2A&0
alternate trustee 候补受托人 N<VJ(20y
amalgamation 合并 ?GR"FmB(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =X:Y,?
ambit of charges 征税范围；收费范围 '_Fsv HQ
amended valuation 经修订的估值 7[XRd9a5(
American Commodities Exchange 美国商品交易所 d{3QP5
American Express Bank Limited 美国运通银行 &B1Wt W
American Stock Exchange 美国证券交易所 uHzU-FZ|B
amortization 摊销 WW~sNC\3`(
amount due from banks 存放银行同业的款项 ;[OH(!
amount due from banks abroad 存放海外银行同业的款项 i< Z c"v;
amount due from holding companies 控股公司欠款 B
W*rIn<?G
amount due from local banks 存放本港银行同业的款项 "@0]G<H
amount due to banks 银行同业的存款 7;wd(
8
amount due to banks abroad 海外银行同业的存款 . 3T3E X|G
amount due to holding companies 控股公司存款 hhc,uJ">!
amount due to local banks 本港银行同业的存款 7 ~.9=I'A
amount due to outport banks 外埠银行同业的存款 `+:`_4
amount for note issue 发行纸币的款额 =GM kR+<)
amount of bond 担保契据的款额 F{;((VboN
amount of consideration 代价款额 TK mf+ZT*r
amount of contribution 供款数额 <R=Zs[9M1
amount of indebtedness 负债款额 z<XtS[ki
amount of principal of the loan 贷款本金额 )1`0PJoHE
amount of rates chargeable 应征差饷数额 T+H!_ky`A
amount of share capital 股本额 >!1-lfa8
amount of sums assured 承保款额 E{P|)`,V
amount of variation 变动幅度 6mxfLlZ
amount of vote 拨款数额 ; )@~
amount payable 应付款额 M!D3 }JRm
amount receivable 应收款额 Y&Z.2 >b
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M-Y_ Wb3
analysis 分析 [ 5Mr@f4
I
ancillary risk 附属风险
o`z]|G1''
annual account 周年帐目；周年帐目报表；年度决算；年结 5K8^WK
annual accounting date 年结日期 oQ[f,7u
annual allowance 每年免税额；年积金；年度津贴；年津 x7<K<k;s
annual balance 年度余额 .Rs^Y
Z F
annual disposable income 每年可动用收入 ?J >
annual estimates 周年预算 s
R/F"
annual fee 年费 tW}'g:s
annual general meeting 周年大会 _g"<UV*H
annual growth rate 年增率；每年增长率 i5@ z< \
annual long-term supplement 长期个案每年补助金 *#+An<iT ;
annual pensionable emolument 可供计算退休金的年薪
7Kxp=-k
annual report 年报 Yufc{M00
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^>v+(
z5R
annual return 周年报表；周年申报表；每年报税表格 wgGl[_)
Annual Return Rules 《周年报表规则》 G
mA<
g
annual review of consumer prices 每年消费物价回顾 TJXT-\Vk
annual roll-forward basis 逐年延展方式 0[W:d=C`a
annual salary 年薪 t&e{_|i#+
annual statement 年度报表；年度决算表 F d9 [pU
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 ?) d~ c J
annuitant 年金受益人 5 #E`=C%
annuity 年金 dhK~O.~m
annuity contract 年金合约 {V
CWn95Z
annuity on human life 人寿年金 Vp@?^
imL
antecedent debt 先前的债项 88wa7i*
ante-dated cheque 倒填日期支票 [FR`Z=%
anticipated expenditure 预期开支 ((M>s&\y*Y
anticipated net profit 预期纯利 $kp{Eg '
anticipated revenue 预期收入 LyFN.2qw
anti-inflation measure 反通货膨胀措施 6?c7$Y
anti-inflationary stance 反通货膨胀立场 8& b,qQ~
apparent deficit 表面赤字 "87:?v[[1
apparent financial solvency 表面偿债能力 ds [|
apparent partner 表面合伙人 d5:c^`
application for personal assessment 个人入息课税申请书 I yG}H}
application of fund 资金应用 > /caXvS
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 %6f* {G
w
appointed actuary 委任精算师 T {[=oH +
appointed auditor 委任核数师；委任审计师 M[,@{u/
appointed trustee 委任的受托人 s`~IUNJ@P
appointer 委任人 PALc;"]O
apportioned pro rata 按比例分摊 GC}==
^1
apportionment 分配；分摊 amY!qg0P*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 St*h>V6
apportionment formula 分摊方程式 ~oY^;/ j
apportionment of estate duty 遗产税的分摊 svH !1 b
appraisal 估价；评估 S ;`A{Mow
appreciable growth 可观增长 1#+S+g@#
appreciable impact 显着影响 40m -ch6Q
appreciable increase 可观增长 -PR N:'T
appreciation 增值；升值 C1 *v,i
appreciation against other currencies 相对其他货币升值 ye5&)d"fa(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .eVG:tl\
appreciation tax 增值税 h2fNuu"
appropriation 拨款；拨用；拨付 sLxc(d'A
appropriation account 拨款帐目 Q> i^s@0
Appropriation Bill 拨款法案 k~ nBiV
appropriation-in-aid system 补助拨款办法 JDT`C2-Q
approved assets 核准资产 @b 2aNS<T
approved basket stock 认可一篮子证券 A6(/;+n
approved budget 核准预算 %._.~V
approved charitable donation 认可慈善捐款 QhJiB%M
approved charitable institution 认可慈善机构 Z/+#pWBI!
approved currency 核准货币；认可货币 zIAD9mQex
approved estimates 核准预算 E hMNap}5"
approved estimates of expenditure 核准开支预算 [ v*ju!
approved overseas insurer 核准海外保险人 l!u_" I8j5
approved overseas trust company 核准海外信托公司 k;FUs[
approved pooled investment fund 核准汇集投资基金 o&$A]ph8X
approved provident fund scheme 认可公积金计划 $-sHWYZ
approved provision 核准拨款 +QJ#2~pE
approved redeemable share 核准可赎回股份 H9e<v4 c
approved regional stock 认可地区性证券 97!;.f-
approved retirement scheme 认可退休金计划 A~ 70
approved subordinated loan 核准附属贷款 ~b8]H|<'Y
arbitrage 套戥；套汇；套利 P/_['7
arbitrageur 套戥者；套汇者 @~a%/GQ#n*
arbitrary amount 临时款项 ZPYS$Ydy
arrangement 措施；安排；协定 C;^X[x%h7$
arrears 欠款 [d ]9Oa4
arrears of pay 欠付薪酬 {bY%# m
arrears of revenue 逾期未收税款；逾期未收的帐项 NTs aW}g
articles of association 组织章程；组织细则；组织章程细则 R4:b{
)=O
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '^UI,"T
i
ascertainment of profit 确定利润 |&i<bqLw:
"Asia Clear" “亚洲结算系统”
