allotment 分配；配股 e[ Jem5C
allotment notice 股份配售通知；配股通知 $L2%u8}8:
allotment of shares 股份分配 .<K
iMh
allowable 可获宽免；免税的 ]D!k& j~P
allowable business loss 可扣除的营业亏损 w Hem5 E
allowable expenses 可扣税的支出 $
A9%UhV
allowance 免税额；津贴；备抵；准备金 R
i 'L
allowance for debts 债项的免税额 XZ/[v8
allowance for depreciation by wear and tear 耗损折旧免税额 I
Nc^L
allowance for funeral expenses 殡殓费的免税额 k3t78Qg
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F>X-w+b4r
allowance for repairs and outgoings 修葺及支出方面的免税额 ,
\aUq|~
allowance to debtor 给债务人的津贴 gXH[$guf
alteration of capital 资本更改 `+/H^
alternate trustee 候补受托人 w?,M}=vg
amalgamation 合并 P\&! ]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o1/lZm{\~n
ambit of charges 征税范围；收费范围 )C. yF)Ql
amended valuation 经修订的估值 wfjc/u9W6R
American Commodities Exchange 美国商品交易所 4W#E`9
6u
American Express Bank Limited 美国运通银行 K A276#
American Stock Exchange 美国证券交易所 ]O:N-Y
amortization 摊销 O`$#Pg
amount due from banks 存放银行同业的款项 cFagz* !
amount due from banks abroad 存放海外银行同业的款项 f N
"tA
amount due from holding companies 控股公司欠款 1,V`8 [
amount due from local banks 存放本港银行同业的款项 7D
fTfTU6
amount due to banks 银行同业的存款 zLD|
/`
amount due to banks abroad 海外银行同业的存款 (( rv]f{
amount due to holding companies 控股公司存款 ,b$2= JO'f
amount due to local banks 本港银行同业的存款 Kwhdu<6
amount due to outport banks 外埠银行同业的存款 Z Cg`z
amount for note issue 发行纸币的款额 `PL[lP-<
amount of bond 担保契据的款额 3?E&}J<n
amount of consideration 代价款额 8:.nEo'
amount of contribution 供款数额 Oc&),ru2l
amount of indebtedness 负债款额 do-c1;M
amount of principal of the loan 贷款本金额 Q8MS ,7y/
amount of rates chargeable 应征差饷数额 (Bo bB]~a
amount of share capital 股本额 60Z]M+8y8
amount of sums assured 承保款额 \NqEw@ 91B
amount of variation 变动幅度 w18RA#Zo/
amount of vote 拨款数额 Y?#i{ixX6n
amount payable 应付款额 R1-k3;v^
amount receivable 应收款额 .]|Zf!>}s
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IOK}+C0e
analysis 分析 G5tday~3
ancillary risk 附属风险 LjdYsai-
annual account 周年帐目；周年帐目报表；年度决算；年结 b8 f+,2Tk
annual accounting date 年结日期 ap}5ElMR
annual allowance 每年免税额；年积金；年度津贴；年津 1>r ,vD&
annual balance 年度余额 I|/'D s:
annual disposable income 每年可动用收入 ^\:2}4Uj_
annual estimates 周年预算 (X
H2Sy
annual fee 年费 F pt-V
annual general meeting 周年大会 { ?{U,&
annual growth rate 年增率；每年增长率 _B,_4
}
annual long-term supplement 长期个案每年补助金 Yn
9j -`
annual pensionable emolument 可供计算退休金的年薪 CT d|`
annual report 年报
0v^:
Annual Report on the Consumer Price Index 《消费物价指数年报》 QT#6'>&7-b
annual return 周年报表；周年申报表；每年报税表格 :o"8MZp
Annual Return Rules 《周年报表规则》 o7+>G
~i
annual review of consumer prices 每年消费物价回顾 ,PWj_}|L[
annual roll-forward basis 逐年延展方式 50a\e
annual salary 年薪 *T4<&
annual statement 年度报表；年度决算表 & 2EBk= X
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 e@F|NCQ.9
annuitant 年金受益人 FyG6 !t%
annuity 年金 6(sIYZ2yq
annuity contract 年金合约 A6ewdT?>,
annuity on human life 人寿年金 F3ZxhkF
antecedent debt 先前的债项 J< JBdk
ante-dated cheque 倒填日期支票 AH.9A_dG
anticipated expenditure 预期开支 _eLVBG35z
anticipated net profit 预期纯利 #Nte^E4
anticipated revenue 预期收入 gY`Nr!O
anti-inflation measure 反通货膨胀措施 z L s^,x
anti-inflationary stance 反通货膨胀立场 S*%iiD)
apparent deficit 表面赤字 MY- .t-3
apparent financial solvency 表面偿债能力 d^39t4
apparent partner 表面合伙人 X9
~m8c){z
application for personal assessment 个人入息课税申请书 R V!o4"\]
application of fund 资金应用 6T^ lS^
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 {TZE/A3D,
appointed actuary 委任精算师 dDKqq(9(`
appointed auditor 委任核数师；委任审计师 gZ
(O)uzv
appointed trustee 委任的受托人 #Y
[H8TW
appointer 委任人 /BH.>R4`A
apportioned pro rata 按比例分摊
U
5`y
apportionment 分配；分摊 jeDlH6X'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ! =[uT+v
apportionment formula 分摊方程式 2/tb6' =
apportionment of estate duty 遗产税的分摊 _g6m=N4
appraisal 估价；评估 i=
QqB0
appreciable growth 可观增长 Xa`(;CLW?
appreciable impact 显着影响 GYgWf1$8_D
appreciable increase 可观增长 Ku3!*n_\
appreciation 增值；升值 FU@uH
U5fd
appreciation against other currencies 相对其他货币升值 (Cj,\r
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Um
;kd&#x
appreciation tax 增值税 X9'xn 0n;
appropriation 拨款；拨用；拨付 $P?{O3:V
appropriation account 拨款帐目 L+Pc<U)T+
Appropriation Bill 拨款法案 r`]7S_t5T
appropriation-in-aid system 补助拨款办法 f]}}yBte`
approved assets 核准资产 b*9e1/]
approved basket stock 认可一篮子证券 umDtp\
approved budget 核准预算 7b. U!Ju
approved charitable donation 认可慈善捐款 Ea`OT+#h(*
approved charitable institution 认可慈善机构 jA2ofC
approved currency 核准货币；认可货币 `I> ], J/
approved estimates 核准预算 R^9"N?Q7;`
approved estimates of expenditure 核准开支预算 v+tO$Q Z`
approved overseas insurer 核准海外保险人 $T*KaX\{B
approved overseas trust company 核准海外信托公司 -Uf4v6A
approved pooled investment fund 核准汇集投资基金 ;4d.)-<No_
approved provident fund scheme 认可公积金计划 w2 )/mSnu
approved provision 核准拨款 ChIoR:y>
approved redeemable share 核准可赎回股份 aB COGtf
approved regional stock 认可地区性证券 }Z6nN)[|0Y
approved retirement scheme 认可退休金计划 H!JWc'(<$
approved subordinated loan 核准附属贷款 Ck(.N
arbitrage 套戥；套汇；套利 uAb 03Q
arbitrageur 套戥者；套汇者 szn%wZW
arbitrary amount 临时款项 Xr2J:1pgg
arrangement 措施；安排；协定
-q(:%;
arrears 欠款 luF# OP C
arrears of pay 欠付薪酬 jI#z/a!j:
arrears of revenue 逾期未收税款；逾期未收的帐项 &^ceOV0+
articles of association 组织章程；组织细则；组织章程细则 {gIEZ{
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ew"m!F#
ascertainment of profit 确定利润 }9Q f #&o
"Asia Clear" “亚洲结算系统”
