allotment 分配；配股 dgQ<>+9]6
allotment notice 股份配售通知；配股通知 &iD&C>;pf
allotment of shares 股份分配 X%I@4 B7Ts
allowable 可获宽免；免税的 6GAEQ]
allowable business loss 可扣除的营业亏损 }`Wo(E}O
allowable expenses 可扣税的支出 QX?moW6U W
allowance 免税额；津贴；备抵；准备金 D
Q4O
allowance for debts 债项的免税额 SIM> L z
allowance for depreciation by wear and tear 耗损折旧免税额 Y A+R!t:F{
allowance for funeral expenses 殡殓费的免税额 F'wG %
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 43=)akJi
allowance for repairs and outgoings 修葺及支出方面的免税额 hH$9GL{H
allowance to debtor 给债务人的津贴 vx$DKQK@l\
alteration of capital 资本更改 BSkm Fd(*
alternate trustee 候补受托人 nCV
7(ldmH
amalgamation 合并 `+." X1
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ENA"T-p
ambit of charges 征税范围；收费范围 $2 ] >{g
amended valuation 经修订的估值 wtL=^
American Commodities Exchange 美国商品交易所 gr!!pp;
American Express Bank Limited 美国运通银行 BC#`S&R
American Stock Exchange 美国证券交易所 J10 /pS
amortization 摊销 /V/ )A\g
amount due from banks 存放银行同业的款项 t\:=|t,
amount due from banks abroad 存放海外银行同业的款项 z2R?GQ5 A
amount due from holding companies 控股公司欠款 %Ze7d&
amount due from local banks 存放本港银行同业的款项 Z @D
DuVr
amount due to banks 银行同业的存款 <D&
Ep
amount due to banks abroad 海外银行同业的存款 1 "t9x .
amount due to holding companies 控股公司存款 HOPl0fY$L
amount due to local banks 本港银行同业的存款 +u |SX/C
amount due to outport banks 外埠银行同业的存款 _`*G71PS
amount for note issue 发行纸币的款额 N.|zz)y
amount of bond 担保契据的款额 b utB S
amount of consideration 代价款额 /ZL6g
RRA|
amount of contribution 供款数额 d=\TC'd"{
amount of indebtedness 负债款额 CZ^
,bad
amount of principal of the loan 贷款本金额 `uDOIl
amount of rates chargeable 应征差饷数额 J}-e 9vK-#
amount of share capital 股本额 o=zl{tZV
amount of sums assured 承保款额 Jz0AYi Cq
amount of variation 变动幅度 `Y!8,( 5#
amount of vote 拨款数额 =Y^K
amount payable 应付款额 M`iE'x
amount receivable 应收款额 {a2Gb
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D\-D sT.H
analysis 分析 71IM`eL=ED
ancillary risk 附属风险 Om ;` "5
annual account 周年帐目；周年帐目报表；年度决算；年结 h`v T[u~l
annual accounting date 年结日期 1JOoIC jB
annual allowance 每年免税额；年积金；年度津贴；年津 ! u: ;Ew
annual balance 年度余额 klc$n07
annual disposable income 每年可动用收入 %LqT>HXJ
annual estimates 周年预算 k:mW ,s|a
annual fee 年费 '" hSX=
annual general meeting 周年大会 GAs.?JHd
annual growth rate 年增率；每年增长率 l N"@5(5%
annual long-term supplement 长期个案每年补助金 ;S& anC#E
annual pensionable emolument 可供计算退休金的年薪 t8
lGC R
annual report 年报 39 pA:3iTd
Annual Report on the Consumer Price Index 《消费物价指数年报》 Rb^G~82d?
annual return 周年报表；周年申报表；每年报税表格 ym`
4v5w
Annual Return Rules 《周年报表规则》 _K!)0p
annual review of consumer prices 每年消费物价回顾 @d0~'_vtB
annual roll-forward basis 逐年延展方式 7 > _vH]
annual salary 年薪 j5smmtM` s
annual statement 年度报表；年度决算表 g&_f%hx?
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 |NTqJ j
annuitant 年金受益人 wZ`*C
mr
annuity 年金 WFmW[< g
annuity contract 年金合约 mtLiS3Nk8
annuity on human life 人寿年金
D)[(
antecedent debt 先前的债项 zlkW-rRk R
ante-dated cheque 倒填日期支票 %Yg|QBm|
anticipated expenditure 预期开支 &- My[t
anticipated net profit 预期纯利 SY} "4=M?l
anticipated revenue 预期收入 LOwd mj
anti-inflation measure 反通货膨胀措施 <&((vrfa
anti-inflationary stance 反通货膨胀立场 >C5u>@%9O
apparent deficit 表面赤字 Qip@L WvT
apparent financial solvency 表面偿债能力 bx-:aC)]2
apparent partner 表面合伙人 fCX8s(|F
application for personal assessment 个人入息课税申请书 oe=1 [9T"
application of fund 资金应用 puh-\Q/ P
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 S*7 6V" ")
appointed actuary 委任精算师 _Db&f} .`
appointed auditor 委任核数师；委任审计师 F0kAQgUv
appointed trustee 委任的受托人 wT,=C'
appointer 委任人 s._,IW;
apportioned pro rata 按比例分摊 #oR @!?
apportionment 分配；分摊 D mky!Cp
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u3Zu ~C
apportionment formula 分摊方程式 .E7"Lfs-
apportionment of estate duty 遗产税的分摊 Z(LTHAbBk|
appraisal 估价；评估 \0e`sOS` L
appreciable growth 可观增长 I%<pS ,p
appreciable impact 显着影响
X] W(
appreciable increase 可观增长 7e#|Iq:o
appreciation 增值；升值 HHs!6`R$0c
appreciation against other currencies 相对其他货币升值 : Hu {MN\
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *dC&*6Rx
appreciation tax 增值税 u&o$2
'8
appropriation 拨款；拨用；拨付 r z%^l1@-
appropriation account 拨款帐目 Uaj_,qb(
Appropriation Bill 拨款法案 m|O B_[9
appropriation-in-aid system 补助拨款办法 .Ep&O#
approved assets 核准资产 s+=':Gcb(C
approved basket stock 认可一篮子证券 i
If?K%M7
approved budget 核准预算 L7. SH#m
approved charitable donation 认可慈善捐款 R.
vVl+
approved charitable institution 认可慈善机构 'C>s YSL
approved currency 核准货币；认可货币 vbG &F.P
approved estimates 核准预算 l<7SB5
approved estimates of expenditure 核准开支预算 $(*>]PC+)
approved overseas insurer 核准海外保险人 wAL}c(EHO
approved overseas trust company 核准海外信托公司 -]n%+,3L
approved pooled investment fund 核准汇集投资基金 uZI7,t -7
approved provident fund scheme 认可公积金计划 AYp~;@
approved provision 核准拨款 P > `|.@
approved redeemable share 核准可赎回股份 ekmWYQ
~
approved regional stock 认可地区性证券 4_$. gO
approved retirement scheme 认可退休金计划 @ Q;s[Kg{!
approved subordinated loan 核准附属贷款 m4'jTC$
arbitrage 套戥；套汇；套利 ip1gCH/?_+
arbitrageur 套戥者；套汇者 N\rL ~4/
arbitrary amount 临时款项 OF-VVIS
arrangement 措施；安排；协定 MhB> bnWXR
arrears 欠款 i1bmUKZ8'L
arrears of pay 欠付薪酬 P^ <to(|
arrears of revenue 逾期未收税款；逾期未收的帐项 A<( DYd1H
articles of association 组织章程；组织细则；组织章程细则 &H
+n0v
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B$ho g_=
s
ascertainment of profit 确定利润 T{yJL<
"Asia Clear" “亚洲结算系统”
