allotment 分配；配股 +c8t~2tuN
allotment notice 股份配售通知；配股通知 w!pj);jy{
allotment of shares 股份分配 2^=8~I!n&
allowable 可获宽免；免税的 )MF 4b ][
allowable business loss 可扣除的营业亏损 A>8~deZ9
allowable expenses 可扣税的支出 BCuoFw)
allowance 免税额；津贴；备抵；准备金 0 CvGpM,
allowance for debts 债项的免税额 D59q/@
allowance for depreciation by wear and tear 耗损折旧免税额 )vUS). ;S`
allowance for funeral expenses 殡殓费的免税额 +w7U7"
xQ
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2 +/r~LwbK
allowance for repairs and outgoings 修葺及支出方面的免税额 J (K/z,4h
allowance to debtor 给债务人的津贴 C23p1%#1
alteration of capital 资本更改 U)M &AYb
alternate trustee 候补受托人 nLOK 1@,4
amalgamation 合并 @u`W(Ow
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !C|Z+w9Y
ambit of charges 征税范围；收费范围 g
j
iFpW4
amended valuation 经修订的估值 ,6X__Z#rGT
American Commodities Exchange 美国商品交易所
7n o6
American Express Bank Limited 美国运通银行 &Z3%UOY
American Stock Exchange 美国证券交易所 p>i8aN
amortization 摊销 3d]~e
amount due from banks 存放银行同业的款项 C4qK52'2s
amount due from banks abroad 存放海外银行同业的款项 Ir-QD !!<
amount due from holding companies 控股公司欠款 1V9 A nzwX
amount due from local banks 存放本港银行同业的款项 gKcBx6G
Q
amount due to banks 银行同业的存款 Td|u-9OM
amount due to banks abroad 海外银行同业的存款 8#HnV%|N
amount due to holding companies 控股公司存款 Caz5q|Oo
amount due to local banks 本港银行同业的存款 t%G.i@{pkp
amount due to outport banks 外埠银行同业的存款 YR? E
z<p
amount for note issue 发行纸币的款额 ]R>NmjAI
amount of bond 担保契据的款额 7_P33l8y
amount of consideration 代价款额 v%c /eAF
amount of contribution 供款数额 Zo c4@%
n
amount of indebtedness 负债款额 :nR80]
amount of principal of the loan 贷款本金额 *];
QPi~
amount of rates chargeable 应征差饷数额 *N4/ M%1P
amount of share capital 股本额 " O-X*>?f
amount of sums assured 承保款额 H2H[ DVKv
amount of variation 变动幅度 b !y
amount of vote 拨款数额 Dn@ZS _f
amount payable 应付款额 Y i,`uJKh
amount receivable 应收款额 D/
Ok
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
';Q8x?BS
analysis 分析 +ue1+#
ancillary risk 附属风险 N Uv Vhy]{
annual account 周年帐目；周年帐目报表；年度决算；年结 @"BhKUoV$K
annual accounting date 年结日期 3! \h'5{
annual allowance 每年免税额；年积金；年度津贴；年津 &tvtL
annual balance 年度余额 7G^Q2w
annual disposable income 每年可动用收入 mj ?Gc
annual estimates 周年预算 71
%$&6
annual fee 年费 b9#(I~}
annual general meeting 周年大会 ZgG~xl\My
annual growth rate 年增率；每年增长率 n?$ c"}
annual long-term supplement 长期个案每年补助金 I*^t!+ q$
annual pensionable emolument 可供计算退休金的年薪 $'>JG9M
annual report 年报 cfi lH"EK
Annual Report on the Consumer Price Index 《消费物价指数年报》 zCQP9oK!
annual return 周年报表；周年申报表；每年报税表格 TE$6=;
Annual Return Rules 《周年报表规则》 I hf)gfHj
annual review of consumer prices 每年消费物价回顾 'tw
]jMD
annual roll-forward basis 逐年延展方式 r180vbN$
annual salary 年薪 >qOG^{&x
annual statement 年度报表；年度决算表 $[Z~BfSQ
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 MJqWc6{ n
annuitant 年金受益人 ,mHUo4h1O
annuity 年金 f,E7eL@
annuity contract 年金合约 P`{$7ST'Hh
annuity on human life 人寿年金 GC7 WRA
antecedent debt 先前的债项 8Th,C{
ante-dated cheque 倒填日期支票 w&p(/y
anticipated expenditure 预期开支 - z+,j(@
anticipated net profit 预期纯利 zG<<MR/<
anticipated revenue 预期收入 &PRoT# ,
anti-inflation measure 反通货膨胀措施 O=V _ 7I5
anti-inflationary stance 反通货膨胀立场 ZIa,pON
apparent deficit 表面赤字 Li} 5aK
apparent financial solvency 表面偿债能力 &.?E[db"h
apparent partner 表面合伙人 Kcp YHWCa.
application for personal assessment 个人入息课税申请书 >h\u[I$7
application of fund 资金应用 "Kp#Lx
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 RC[Sa wA
appointed actuary 委任精算师 /q\e&&e
appointed auditor 委任核数师；委任审计师 *|g[Mn
appointed trustee 委任的受托人 #:0-t!<0C
appointer 委任人 3m!tb
)
apportioned pro rata 按比例分摊
19]19_-
apportionment 分配；分摊 6
h#U,G
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j\IdB:}j
apportionment formula 分摊方程式 nOL.%
apportionment of estate duty 遗产税的分摊 cZ?$_;=
appraisal 估价；评估 KzO"$+M
appreciable growth 可观增长 vs=q< Uw)
appreciable impact 显着影响 ;10YG6:
appreciable increase 可观增长 5Y^"&h[
/
appreciation 增值；升值 F/BR#J1
appreciation against other currencies 相对其他货币升值 z8ZQL.z%h
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p>+9pxx~U
appreciation tax 增值税 p__wBUB
appropriation 拨款；拨用；拨付 D)ri_w!Q
appropriation account 拨款帐目 l tgtD k
Appropriation Bill 拨款法案 b{
x lW }S
appropriation-in-aid system 补助拨款办法 Jg[Ao#,==
approved assets 核准资产 }' AY #g
approved basket stock 认可一篮子证券
F ""9O6u
approved budget 核准预算 \ m~?yq8H
approved charitable donation 认可慈善捐款 [z2UfH pt~
approved charitable institution 认可慈善机构 |K Rt$t
approved currency 核准货币；认可货币 /m"/#; ^l
approved estimates 核准预算 N
$]er'`
approved estimates of expenditure 核准开支预算 F!EiF&[\J
approved overseas insurer 核准海外保险人 A\Ib
approved overseas trust company 核准海外信托公司 I_v}}h{
approved pooled investment fund 核准汇集投资基金 UT
yV6~
approved provident fund scheme 认可公积金计划
SW#/;|m
approved provision 核准拨款 ) xyjQ|b
approved redeemable share 核准可赎回股份 (^
EuF]
approved regional stock 认可地区性证券 \OV tvJV]
approved retirement scheme 认可退休金计划 i>YQ<A1
approved subordinated loan 核准附属贷款 i)|j LrW~e
arbitrage 套戥；套汇；套利 D1xGUz2r
arbitrageur 套戥者；套汇者 ZAg Xz{!H(
arbitrary amount 临时款项 (8h4 \utA
arrangement 措施；安排；协定 H/*ol^X7
arrears 欠款 950N\Y @u
arrears of pay 欠付薪酬 !="q"X /*
arrears of revenue 逾期未收税款；逾期未收的帐项 ~SQ xFAto
articles of association 组织章程；组织细则；组织章程细则 h7"U1'b
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ( 4L/I
ascertainment of profit 确定利润 ? x #K: a?
"Asia Clear" “亚洲结算系统”
