allotment 分配；配股 vU5}E\N y
allotment notice 股份配售通知；配股通知 s$? LMfT
allotment of shares 股份分配 S WY
allowable 可获宽免；免税的 nm&
pn*1
allowable business loss 可扣除的营业亏损 i p
l,{
allowable expenses 可扣税的支出 Gi #-TP\
allowance 免税额；津贴；备抵；准备金 k3nvML,b v
allowance for debts 债项的免税额 f8aY6o"i
allowance for depreciation by wear and tear 耗损折旧免税额 iR lpNsN
allowance for funeral expenses 殡殓费的免税额 U8y?S]}vo
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jj\lF*B
allowance for repairs and outgoings 修葺及支出方面的免税额 p\F%Nj,
allowance to debtor 给债务人的津贴 {: #nrD"
alteration of capital 资本更改 Kd5 8'$
alternate trustee 候补受托人 zH6@v +gb
amalgamation 合并 %[s%H)e)
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >KvK'Mus/
ambit of charges 征税范围；收费范围 y Vm>Pj6
amended valuation 经修订的估值 x#N_h0[i
American Commodities Exchange 美国商品交易所 #.
[eZ[
American Express Bank Limited 美国运通银行 ?w'86^_z
American Stock Exchange 美国证券交易所 s,8zj<dUv
amortization 摊销 ;^0 rY )&
amount due from banks 存放银行同业的款项 ; :q
amount due from banks abroad 存放海外银行同业的款项 |#M|"7;2z
amount due from holding companies 控股公司欠款 EwU)(U K
amount due from local banks 存放本港银行同业的款项 _ML f58
amount due to banks 银行同业的存款 A_9J ~3
amount due to banks abroad 海外银行同业的存款 FM I1[|:;
amount due to holding companies 控股公司存款 '
|B 3@9 <
amount due to local banks 本港银行同业的存款 s.Bb@Jq
amount due to outport banks 外埠银行同业的存款 /*k_`3L
amount for note issue 发行纸币的款额 GGr82)E
amount of bond 担保契据的款额 ;RX u} pd
amount of consideration 代价款额 kl tW
amount of contribution 供款数额 Iv*\8?07)
amount of indebtedness 负债款额 KR%WBvv
amount of principal of the loan 贷款本金额 R3l{.{3p2
amount of rates chargeable 应征差饷数额 Up'#OkTx
amount of share capital 股本额 k4dC
amount of sums assured 承保款额 y%; o
amount of variation 变动幅度 Ez0zk 9
amount of vote 拨款数额 d[J_iD{ &
amount payable 应付款额 \`xlD&F@U
amount receivable 应收款额 m,!SD Cq
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9A} *
analysis 分析 X~c?C-fV
ancillary risk 附属风险 `o295eiY(b
annual account 周年帐目；周年帐目报表；年度决算；年结 Z [d13G;
annual accounting date 年结日期 {&mH fN
annual allowance 每年免税额；年积金；年度津贴；年津 ,xVA
J6_#
annual balance 年度余额 m
egT p
annual disposable income 每年可动用收入 p^ k0Rad
annual estimates 周年预算 nH k^trGm
annual fee 年费 ~'KqiUY
annual general meeting 周年大会 )Hmf=eoc
annual growth rate 年增率；每年增长率 3oMHy5
annual long-term supplement 长期个案每年补助金 ^N|8
B ?Vg
annual pensionable emolument 可供计算退休金的年薪
C-;w}
annual report 年报 dCTyfXou[=
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,&WwADZ-s
annual return 周年报表；周年申报表；每年报税表格 E'DHO2
Y
Annual Return Rules 《周年报表规则》 M?%x= q\<
annual review of consumer prices 每年消费物价回顾 URrx7F98
annual roll-forward basis 逐年延展方式 ?X6}+
annual salary 年薪 ? zm]KxIC
annual statement 年度报表；年度决算表 'u;O2$
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 3dj|jw5
annuitant 年金受益人 W Eif&<Y
annuity 年金 &
rab,I"
annuity contract 年金合约 -|uox
j>
annuity on human life 人寿年金 ZDbe]9#Xh
antecedent debt 先前的债项 62qjU<Z
ante-dated cheque 倒填日期支票 o!":mJ y
anticipated expenditure 预期开支 {D Q%fneN4
anticipated net profit 预期纯利 \"nut7";2
anticipated revenue 预期收入 ($[+dR
anti-inflation measure 反通货膨胀措施 ,Q7;(&x~
anti-inflationary stance 反通货膨胀立场 3}8o 9
apparent deficit 表面赤字 DI{ *E
apparent financial solvency 表面偿债能力 rFQWgWD
apparent partner 表面合伙人 ()l3 X.t,$
application for personal assessment 个人入息课税申请书 E6 -*2U)k+
application of fund 资金应用 }\?9Pr sd
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 qrlC
U4
appointed actuary 委任精算师 71{jedT
appointed auditor 委任核数师；委任审计师 5P-t{<]tx
appointed trustee 委任的受托人 kt978qfk
appointer 委任人 3wq<@dRv4
apportioned pro rata 按比例分摊 #6< 1
=I'j
apportionment 分配；分摊 za@/4z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y -a
apportionment formula 分摊方程式 ' 1gfXC
apportionment of estate duty 遗产税的分摊 ^F+7<$ 2
appraisal 估价；评估 KZw~Ch}b9
appreciable growth 可观增长 UE.kR+1
appreciable impact 显着影响 6D`n^ uoP
appreciable increase 可观增长 5z!$=SFz
appreciation 增值；升值 BA]$Fi.Mw
appreciation against other currencies 相对其他货币升值 g=56|G 7n
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i9DD)Y<
appreciation tax 增值税
8'8`xu$
appropriation 拨款；拨用；拨付 Zob/H+]
appropriation account 拨款帐目 sjg`4^!wDD
Appropriation Bill 拨款法案 Lr$M k#' B
appropriation-in-aid system 补助拨款办法 V^ 5d5Ao
approved assets 核准资产 a IV
/ c
approved basket stock 认可一篮子证券 _V- K yK
approved budget 核准预算 1^}I?PbqV
approved charitable donation 认可慈善捐款 TB! I
approved charitable institution 认可慈善机构 rQVX ^
approved currency 核准货币；认可货币 WYUDD_m
approved estimates 核准预算 Q,&Li+u|
approved estimates of expenditure 核准开支预算 Mz(Vf1pi%
approved overseas insurer 核准海外保险人 5FoZ$I
approved overseas trust company 核准海外信托公司 F+V!p4G
approved pooled investment fund 核准汇集投资基金 <ukBAux,D
approved provident fund scheme 认可公积金计划 YOD.y!.zq7
approved provision 核准拨款 v\Uk?V5T
approved redeemable share 核准可赎回股份 7#0buXBg
approved regional stock 认可地区性证券 `.W2t5 Y
approved retirement scheme 认可退休金计划 :x*)o+
approved subordinated loan 核准附属贷款 o[Jzx2 A<
arbitrage 套戥；套汇；套利 0 5`"U#`:
arbitrageur 套戥者；套汇者 9qB0F_xl
arbitrary amount 临时款项 I 4X9RYB6c
arrangement 措施；安排；协定 3N2d V6u
arrears 欠款 m0"K^p
arrears of pay 欠付薪酬 Icnhet4
arrears of revenue 逾期未收税款；逾期未收的帐项 9
Ux (
articles of association 组织章程；组织细则；组织章程细则 [X.bR$>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {_O !mI*
ascertainment of profit 确定利润 $Iwvecn?I
"Asia Clear" “亚洲结算系统”
