allotment 分配；配股 w
a.f![
allotment notice 股份配售通知；配股通知 RUc \u93n
allotment of shares 股份分配 Ut;' Gk
allowable 可获宽免；免税的 ohTd' +Lm
allowable business loss 可扣除的营业亏损 Z!)f*
allowable expenses 可扣税的支出 0.(M l5&e
allowance 免税额；津贴；备抵；准备金 &<{}8/x8(
allowance for debts 债项的免税额 =+(
Q.LmhC
allowance for depreciation by wear and tear 耗损折旧免税额 6 5"uD7;
allowance for funeral expenses 殡殓费的免税额 Gbx";Y8
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F G _,
allowance for repairs and outgoings 修葺及支出方面的免税额 GWh|FEqUbf
allowance to debtor 给债务人的津贴 [iXi\Ex
alteration of capital 资本更改 K051usm
alternate trustee 候补受托人 (olLB
amalgamation 合并 =V CQ*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D?J# u;h~f
ambit of charges 征税范围；收费范围 !3?~#e{_
amended valuation 经修订的估值 K T%{G8Y@M
American Commodities Exchange 美国商品交易所 /sH0x,V
American Express Bank Limited 美国运通银行 TRCI\
American Stock Exchange 美国证券交易所 @:IL/o*
amortization 摊销 M)tv;!eQ
amount due from banks 存放银行同业的款项 EFv4=OWB
amount due from banks abroad 存放海外银行同业的款项 2@ 5A&b
amount due from holding companies 控股公司欠款 "_oLe;?$c
amount due from local banks 存放本港银行同业的款项 nO}$ 76*'0
amount due to banks 银行同业的存款 "<T ~jk"u
amount due to banks abroad 海外银行同业的存款 e9}8RHy1$
amount due to holding companies 控股公司存款 ?GfxBZWJ
amount due to local banks 本港银行同业的存款 fT
x4vlI4
amount due to outport banks 外埠银行同业的存款 \@:j
amount for note issue 发行纸币的款额 :O
X$LCi
amount of bond 担保契据的款额 ,aYU$~ o#
amount of consideration 代价款额 Q.>/*8R;
amount of contribution 供款数额 tUrNp~ve,
amount of indebtedness 负债款额 1zR/HT
amount of principal of the loan 贷款本金额 x36NL^
amount of rates chargeable 应征差饷数额 PMsC*U,oe
amount of share capital 股本额 >Ban? 3{
amount of sums assured 承保款额 W`5 a:"Vg
amount of variation 变动幅度 lnjL 7x
amount of vote 拨款数额 uYY=~o[
Tw
amount payable 应付款额 N@}gLBf
amount receivable 应收款额 e-jw ^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rF' <r~Lw
analysis 分析 -2z,cj&E{
ancillary risk 附属风险 n' B mz
annual account 周年帐目；周年帐目报表；年度决算；年结 . 2/,XwIr
annual accounting date 年结日期 ;i}i5yv2
annual allowance 每年免税额；年积金；年度津贴；年津 <(Tia zg
annual balance 年度余额 a /QIJ*0
annual disposable income 每年可动用收入 H[Cj7{ V
annual estimates 周年预算 s ?5
d
annual fee 年费 S>(z\`1qm
annual general meeting 周年大会 5W|u5AIw
annual growth rate 年增率；每年增长率 vD_u[j]
annual long-term supplement 长期个案每年补助金 M;V& KG Z
annual pensionable emolument 可供计算退休金的年薪 +fkP+RVY
annual report 年报 $>|?k$(x
Annual Report on the Consumer Price Index 《消费物价指数年报》 >
Z] P]e
annual return 周年报表；周年申报表；每年报税表格 ` v>/
Annual Return Rules 《周年报表规则》 Z%KL[R}^w;
annual review of consumer prices 每年消费物价回顾 /^~p~HKtx
annual roll-forward basis 逐年延展方式 p AMo
XJ`
annual salary 年薪 '}@e5^oL
annual statement 年度报表；年度决算表 <Ak:8&$O
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 &bn*p.=G
annuitant 年金受益人 P`z7@9*j
annuity 年金 X1O65DMr`g
annuity contract 年金合约 G]at{(^Vz
annuity on human life 人寿年金 "Jf4N
antecedent debt 先前的债项 icU "Vyu
ante-dated cheque 倒填日期支票 Q X sfp
anticipated expenditure 预期开支 L,O>6~9:^1
anticipated net profit 预期纯利 Ia=&.,xub
anticipated revenue 预期收入 rA[nUJ,
anti-inflation measure 反通货膨胀措施 Vn@A]Jx^
anti-inflationary stance 反通货膨胀立场 8TUF w@H%
apparent deficit 表面赤字 sw[<VsxjR
apparent financial solvency 表面偿债能力 b_q! >&c
apparent partner 表面合伙人 #j\*Lc"Ur:
application for personal assessment 个人入息课税申请书 G,+xT}@wu
application of fund 资金应用 is64)2F](
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 gv`%Z8u(
appointed actuary 委任精算师 *X%?3"WH8
appointed auditor 委任核数师；委任审计师 t>XZ 3
appointed trustee 委任的受托人 :O5Tr03z
appointer 委任人 5%EaX ?0h+
apportioned pro rata 按比例分摊 ZCj >MA
apportionment 分配；分摊 jM{qRfOrg
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E PQ&?[6
apportionment formula 分摊方程式 "tqS|ok.
apportionment of estate duty 遗产税的分摊 t)YFTO"Jj
appraisal 估价；评估 D WsCYo
appreciable growth 可观增长 w2.qT+; v
appreciable impact 显着影响 U+:S7z@j?
appreciable increase 可观增长 5hlJbW Ja
appreciation 增值；升值 H't `Q&]a
appreciation against other currencies 相对其他货币升值 L~'^
W/N
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >l y&+3S
appreciation tax 增值税 Uyz;U34 oI
appropriation 拨款；拨用；拨付 $0S.@wUG
appropriation account 拨款帐目 ZJ;wRd@
Appropriation Bill 拨款法案 u]ZqF *
appropriation-in-aid system 补助拨款办法 jI@bTS o
approved assets 核准资产 KteZK.+#:
approved basket stock 认可一篮子证券 x& mz
-
approved budget 核准预算 mABwM$_
approved charitable donation 认可慈善捐款 qp luk!
approved charitable institution 认可慈善机构 #p11D=
@[
approved currency 核准货币；认可货币 %:yHMEG]'
approved estimates 核准预算 R^n*
o
approved estimates of expenditure 核准开支预算 fx 8y`8}_
approved overseas insurer 核准海外保险人 %#[r_QQ^
approved overseas trust company 核准海外信托公司 m0dFA <5-
approved pooled investment fund 核准汇集投资基金 K8e4ax
approved provident fund scheme 认可公积金计划 okd
``vG
approved provision 核准拨款 ; |E! |w
approved redeemable share 核准可赎回股份 I^rZgp<'i
approved regional stock 认可地区性证券 }TXp<E"\
approved retirement scheme 认可退休金计划 Requ.?!fG;
approved subordinated loan 核准附属贷款 %!N2!IiVs
arbitrage 套戥；套汇；套利 ymz PJ??!
arbitrageur 套戥者；套汇者 oyi7Y Rvwd
arbitrary amount 临时款项 RZcx4fL }x
arrangement 措施；安排；协定
eLe,=
arrears 欠款 Rx@%cuP*
arrears of pay 欠付薪酬 X^?|Sz<^E
arrears of revenue 逾期未收税款；逾期未收的帐项 ,"v)vTt
articles of association 组织章程；组织细则；组织章程细则 uIVTs9\
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F$"MFdc[
ascertainment of profit 确定利润 6!gtve_
"Asia Clear" “亚洲结算系统”
