allotment 分配；配股 N iU}A$U
allotment notice 股份配售通知；配股通知 ]KGLJ~hm>
allotment of shares 股份分配 7%Zl^c
>q
allowable 可获宽免；免税的 q!#e2Dx
allowable business loss 可扣除的营业亏损 )^U M8
s
allowable expenses 可扣税的支出 DG8LoWZ
allowance 免税额；津贴；备抵；准备金 uX{n#i,~L
allowance for debts 债项的免税额 u 49zc9
allowance for depreciation by wear and tear 耗损折旧免税额 @ ViJJ\
allowance for funeral expenses 殡殓费的免税额 v}hmI']yf
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "|CzQ&e
allowance for repairs and outgoings 修葺及支出方面的免税额 #n^P[Zw
allowance to debtor 给债务人的津贴 03* ` T
alteration of capital 资本更改 jsS xjf;O
alternate trustee 候补受托人 :>to? ~Z1
amalgamation 合并 UhCE.#
U
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D%v4B`4ua'
ambit of charges 征税范围；收费范围 ]=p@1
amended valuation 经修订的估值 [B9'/:
American Commodities Exchange 美国商品交易所 !RLg[
_'
American Express Bank Limited 美国运通银行 >9c$2d|>
American Stock Exchange 美国证券交易所 -Sa
H_Nuj
amortization 摊销 ^4^1)' %
amount due from banks 存放银行同业的款项 uhL+bj+W
amount due from banks abroad 存放海外银行同业的款项 !oeu
amount due from holding companies 控股公司欠款 O=}4?Xv
amount due from local banks 存放本港银行同业的款项 <}b`2/wP
amount due to banks 银行同业的存款 ^yUel.N5"
amount due to banks abroad 海外银行同业的存款 $x5P
5^Y
amount due to holding companies 控股公司存款 @cPb*
amount due to local banks 本港银行同业的存款 9I8{2]
amount due to outport banks 外埠银行同业的存款 ; >3q@9\D
amount for note issue 发行纸币的款额 0es[!
amount of bond 担保契据的款额 \1'3--n
amount of consideration 代价款额 H8~<;6W
amount of contribution 供款数额 OaU-4
~n;
amount of indebtedness 负债款额 gK/mm\K@
amount of principal of the loan 贷款本金额 Zrp`91&I
amount of rates chargeable 应征差饷数额 `_sc_Y|C!
amount of share capital 股本额 I_@\O!<y}
amount of sums assured 承保款额 8DbXv~3@
amount of variation 变动幅度 I%^Ks$<"
amount of vote 拨款数额 9Vz1*4Ln
amount payable 应付款额 h5WS<P
amount receivable 应收款额 eRQ}`DjTk
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?)x>GB(9ZN
analysis 分析 6> v`6
ancillary risk 附属风险 kM5N #|!
annual account 周年帐目；周年帐目报表；年度决算；年结 9^h\vR|]S
annual accounting date 年结日期 D/jB .
annual allowance 每年免税额；年积金；年度津贴；年津 oK &LYlU
annual balance 年度余额 R0y={\*B5k
annual disposable income 每年可动用收入 `m?%{ \
annual estimates 周年预算 w#eD5y~'oo
annual fee 年费 $$~x: iN
annual general meeting 周年大会 zu&5[XL
annual growth rate 年增率；每年增长率 \]}|m<R
annual long-term supplement 长期个案每年补助金 -}0S%|#m
annual pensionable emolument 可供计算退休金的年薪 ( &0%![j&
annual report 年报 a'f"Zdh%w
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;4tVFqR
annual return 周年报表；周年申报表；每年报税表格 K^`3 Bg
Annual Return Rules 《周年报表规则》 xc[@lr
annual review of consumer prices 每年消费物价回顾 <qN0Q7
annual roll-forward basis 逐年延展方式 Xn-GSW3{
annual salary 年薪 C{!L +]/
annual statement 年度报表；年度决算表 I&
]d6,
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 aYr?J
Ol
annuitant 年金受益人 o9G%KO&;D,
annuity 年金 1eQ 9(hzF
annuity contract 年金合约 *"` dO9Yf_
annuity on human life 人寿年金 w*<XPBi
antecedent debt 先前的债项 KJ<7aZ
ante-dated cheque 倒填日期支票 \UM9cAX`
anticipated expenditure 预期开支 m\`dLrPX4j
anticipated net profit 预期纯利
@#K19\dQ
anticipated revenue 预期收入 ES!$JWK|
anti-inflation measure 反通货膨胀措施 cjt<&b*
anti-inflationary stance 反通货膨胀立场 w@Uw8b
apparent deficit 表面赤字 A<l 8CWv[
apparent financial solvency 表面偿债能力 Jm$. $B&I
apparent partner 表面合伙人 /%9D$\
application for personal assessment 个人入息课税申请书 6s\niro2
application of fund 资金应用 ehk 5U,d
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 kcKcIn{
appointed actuary 委任精算师 P
e6}y
appointed auditor 委任核数师；委任审计师 S9
R(;
appointed trustee 委任的受托人 {Vw+~8
appointer 委任人 I|69| ^
apportioned pro rata 按比例分摊 2g~qVT,
apportionment 分配；分摊 e5G)83[=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uKc
x$
apportionment formula 分摊方程式 W_l/Jp
v!W
apportionment of estate duty 遗产税的分摊 VZo[\sWf
appraisal 估价；评估 LVKv Pi
appreciable growth 可观增长 2g5 i3C.q$
appreciable impact 显着影响 n% zW6}
appreciable increase 可观增长 {Q],rv|;
appreciation 增值；升值 _+PiaJ&'
appreciation against other currencies 相对其他货币升值 Oxs O
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ITJ{]7N
appreciation tax 增值税 -F=?M+9[
appropriation 拨款；拨用；拨付 l?pF ?(
{
appropriation account 拨款帐目 -4ry)isYx
Appropriation Bill 拨款法案 ^hq+
L ^$^
appropriation-in-aid system 补助拨款办法 i!g}PbC[
approved assets 核准资产 gY\ X?
approved basket stock 认可一篮子证券 {$D[l
hj
approved budget 核准预算 ' i5 VU4?K
approved charitable donation 认可慈善捐款 ;6S,|rC ]
approved charitable institution 认可慈善机构 a (AKVk\
approved currency 核准货币；认可货币 :5Vk+s]8
approved estimates 核准预算 K~'!JP8@
approved estimates of expenditure 核准开支预算 &
$ E[ l'
approved overseas insurer 核准海外保险人 A q' yr,
approved overseas trust company 核准海外信托公司 wZ6D\I
approved pooled investment fund 核准汇集投资基金 ~C[p}MED
approved provident fund scheme 认可公积金计划 v D<6BQR
approved provision 核准拨款 ]<b$k
approved redeemable share 核准可赎回股份 Xi$( U8J_
approved regional stock 认可地区性证券 (:9yeP1
approved retirement scheme 认可退休金计划 ?;84 M@
approved subordinated loan 核准附属贷款 <vMna< /d
arbitrage 套戥；套汇；套利 Qn= 3b:S-
arbitrageur 套戥者；套汇者 DfYOGs]@
arbitrary amount 临时款项 LXYpP- E
arrangement 措施；安排；协定 Z]
?Tx2|7
arrears 欠款 Ku;|Dz/=o
arrears of pay 欠付薪酬 .EeXq }a[
arrears of revenue 逾期未收税款；逾期未收的帐项 ,fW QSc\}
articles of association 组织章程；组织细则；组织章程细则 "XPBNv\>_
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %smQ`
u|
ascertainment of profit 确定利润 /`(Kbwh
"Asia Clear" “亚洲结算系统”
