allotment 分配；配股 ua]o6GlO
allotment notice 股份配售通知；配股通知 X4E%2-m@'
allotment of shares 股份分配 _5# y06Q
allowable 可获宽免；免税的 qHrA%k^!2O
allowable business loss 可扣除的营业亏损 &c:Ad%
z
allowable expenses 可扣税的支出 khrb-IY@
allowance 免税额；津贴；备抵；准备金 cy3B({PLy
allowance for debts 债项的免税额 au=o6WRa
allowance for depreciation by wear and tear 耗损折旧免税额 2h1C9n%j9
allowance for funeral expenses 殡殓费的免税额 K]0:?h;%Ld
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "*5hiTr8+
allowance for repairs and outgoings 修葺及支出方面的免税额 ,J>5:ht (6
allowance to debtor 给债务人的津贴 $yYO_ZBiy
alteration of capital 资本更改 Vz~nT
alternate trustee 候补受托人 \cUNsB5
amalgamation 合并 V'T ,4
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PuT@}tw
ambit of charges 征税范围；收费范围 I@%t.%O Jp
amended valuation 经修订的估值 L>%o[ tS
American Commodities Exchange 美国商品交易所 %$ Z7x\_
American Express Bank Limited 美国运通银行 ~ZhraSI) G
American Stock Exchange 美国证券交易所 5>j)kx=J9
amortization 摊销 #+5 pgD2C
amount due from banks 存放银行同业的款项 $lIz{ySJv
amount due from banks abroad 存放海外银行同业的款项 #=f?0
UTA
amount due from holding companies 控股公司欠款 6&l+0 dq
amount due from local banks 存放本港银行同业的款项 {( wH
Pzq
amount due to banks 银行同业的存款 "4H
+!r}
amount due to banks abroad 海外银行同业的存款 kg3EY<4i
amount due to holding companies 控股公司存款 FPI;Jx6W'
amount due to local banks 本港银行同业的存款 _/!y)&4"
amount due to outport banks 外埠银行同业的存款 M:3h e
amount for note issue 发行纸币的款额 xJZ>uTN
amount of bond 担保契据的款额 A"D ,Kg
S
amount of consideration 代价款额 V8 -oYwOR
amount of contribution 供款数额 u r@Z |5
amount of indebtedness 负债款额
Mo @C9Y0
amount of principal of the loan 贷款本金额 kO{s^_qR^c
amount of rates chargeable 应征差饷数额 BT"42#7_
amount of share capital 股本额 yi%-7[*]=
amount of sums assured 承保款额 a@* S+3
amount of variation 变动幅度 lh D,\3/O
amount of vote 拨款数额 ] =";IN:SU
amount payable 应付款额 78OIUNm`
amount receivable 应收款额 K7Wk 6Aw
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :WL'cJ9a
analysis 分析 nMvKTH
ancillary risk 附属风险 p >;_e(
annual account 周年帐目；周年帐目报表；年度决算；年结 $K'|0
annual accounting date 年结日期 ! 0C
^TCuG
annual allowance 每年免税额；年积金；年度津贴；年津 ixQJ[f H10
annual balance 年度余额 J6G(_(d
annual disposable income 每年可动用收入 g [7#w,o
annual estimates 周年预算 /BV03B
annual fee 年费 oK%K}{`
annual general meeting 周年大会 ?Ovqp-sw
annual growth rate 年增率；每年增长率 }HYjA4o\A
annual long-term supplement 长期个案每年补助金 ] Ww?QhJ
annual pensionable emolument 可供计算退休金的年薪 Nn"+w|v[ev
annual report 年报 'hv k
Annual Report on the Consumer Price Index 《消费物价指数年报》 )V:]g\t
annual return 周年报表；周年申报表；每年报税表格 ;cz|ss=
Annual Return Rules 《周年报表规则》 s)2fG\1
annual review of consumer prices 每年消费物价回顾 ['*8IWg
annual roll-forward basis 逐年延展方式 2hQ>:
annual salary 年薪 'X !?vK^]p
annual statement 年度报表；年度决算表 S (N\cw$
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 Ttc[Q]Ri
annuitant 年金受益人 ku
a)
K!
annuity 年金
\$OF1i@
annuity contract 年金合约 V-r3-b
annuity on human life 人寿年金 { TRsd
antecedent debt 先前的债项 *"r~- &IL
ante-dated cheque 倒填日期支票 0,Y5KE{
anticipated expenditure 预期开支 RxN,^!OV
anticipated net profit 预期纯利 d)R352
anticipated revenue 预期收入 Io|Aj
anti-inflation measure 反通货膨胀措施 qTo-pA G`
anti-inflationary stance 反通货膨胀立场 dVo.Czyd
apparent deficit 表面赤字 p6XtTx
apparent financial solvency 表面偿债能力 JiU9CeD3
apparent partner 表面合伙人 `VL}.h
application for personal assessment 个人入息课税申请书 S#Sb ]
application of fund 资金应用 ;/ *6U
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 13 &0rLS
appointed actuary 委任精算师 "y<?Q}1
appointed auditor 委任核数师；委任审计师 \ y{Tn@7
appointed trustee 委任的受托人 %-AE]-/HI
appointer 委任人
$ 4T2z-
apportioned pro rata 按比例分摊 OOz[-j>'Y+
apportionment 分配；分摊 [e4]"v` N
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tpTAeQ*:d
apportionment formula 分摊方程式 w7n373y%
apportionment of estate duty 遗产税的分摊 'vaLUy9 ]
appraisal 估价；评估
d 'Axum@
appreciable growth 可观增长 !'*cs
g
appreciable impact 显着影响 vuFBET,
appreciable increase 可观增长 awUx=%ERtA
appreciation 增值；升值 A?T<", bO
appreciation against other currencies 相对其他货币升值 z|(+|pV(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5+jf/}t A
appreciation tax 增值税 1uk 0d`JL
appropriation 拨款；拨用；拨付 3u\;j; Td!
appropriation account 拨款帐目 oejfU;+$
Appropriation Bill 拨款法案 e~T@~(fft
appropriation-in-aid system 补助拨款办法 K
!
mOr
approved assets 核准资产 cbu@*NzY,
approved basket stock 认可一篮子证券 7RvUH-S[
approved budget 核准预算 l w (e3j
approved charitable donation 认可慈善捐款 X5*C+ I=2
approved charitable institution 认可慈善机构 Lh-`OmO0>F
approved currency 核准货币；认可货币 = _8Tp~j
approved estimates 核准预算
G^1b>K
approved estimates of expenditure 核准开支预算 `ZaT} # Y
approved overseas insurer 核准海外保险人 *+b6B_u]
approved overseas trust company 核准海外信托公司 9lo [&^<
approved pooled investment fund 核准汇集投资基金 B,(H eg
approved provident fund scheme 认可公积金计划 .~gl19#:T
approved provision 核准拨款 S-nlr@w8
approved redeemable share 核准可赎回股份 [; b=A
approved regional stock 认可地区性证券 47T}0q ,
approved retirement scheme 认可退休金计划 Ih[+K#t+E
approved subordinated loan 核准附属贷款 ? QDWuPhN
arbitrage 套戥；套汇；套利 ] fI/(e_U
arbitrageur 套戥者；套汇者 ^5
t
arbitrary amount 临时款项 ;bX4(CMe
&
arrangement 措施；安排；协定 jA sO8
arrears 欠款 5Z Ab]F90
arrears of pay 欠付薪酬 41 vL"P
K
arrears of revenue 逾期未收税款；逾期未收的帐项 ~H }en6Rc
articles of association 组织章程；组织细则；组织章程细则 d= ]U_ +
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %:qoV 0DR
ascertainment of profit 确定利润 =BZ?- mIU
"Asia Clear" “亚洲结算系统”
