allotment 分配；配股 6^aYW#O<Ua
allotment notice 股份配售通知；配股通知 otIJ[Mvyq
allotment of shares 股份分配 {UmCn>c
allowable 可获宽免；免税的 /SKr.S61e
allowable business loss 可扣除的营业亏损 u20b+c4
allowable expenses 可扣税的支出 ZYt
__N
allowance 免税额；津贴；备抵；准备金 CU;
nrd "
allowance for debts 债项的免税额 OT& E)eR
allowance for depreciation by wear and tear 耗损折旧免税额 bGi_",
8
allowance for funeral expenses 殡殓费的免税额 eq+o_ R}CS
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xI4I1"
/
allowance for repairs and outgoings 修葺及支出方面的免税额 )c '>E4>
allowance to debtor 给债务人的津贴 0;h1LI)
alteration of capital 资本更改 HV9Sd JOf
alternate trustee 候补受托人 ,?`1ve_K<
amalgamation 合并 pu:D/2R2;k
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :|M/+XPu
ambit of charges 征税范围；收费范围 r^E]GDz
amended valuation 经修订的估值 :]^P ^khK
American Commodities Exchange 美国商品交易所 P\mm8s`f
American Express Bank Limited 美国运通银行 Wh Zaq
American Stock Exchange 美国证券交易所 {~^)-^Wt:
amortization 摊销 "k<:a2R
amount due from banks 存放银行同业的款项 &a=e=nR 5
amount due from banks abroad 存放海外银行同业的款项 AMd)d^;
amount due from holding companies 控股公司欠款 =[K)<5,@
amount due from local banks 存放本港银行同业的款项 hcgc
=$^
amount due to banks 银行同业的存款 ww($0A`ek
amount due to banks abroad 海外银行同业的存款 Kyp0SZp[
amount due to holding companies 控股公司存款 '
=
<`@
amount due to local banks 本港银行同业的存款 i"]8Zw_D
amount due to outport banks 外埠银行同业的存款 o$ce1LO?|N
amount for note issue 发行纸币的款额 V*zz-
2 _i
amount of bond 担保契据的款额 daIL> c"
amount of consideration 代价款额 B#6pQp$
amount of contribution 供款数额 d
`kM 0C
amount of indebtedness 负债款额 :d guQ|e
amount of principal of the loan 贷款本金额 EO&ACG
amount of rates chargeable 应征差饷数额 H~|%vjH
amount of share capital 股本额 @7s,| \
amount of sums assured 承保款额 qysa!B
amount of variation 变动幅度 Dum`o^l#
amount of vote 拨款数额 p,iCM?[|
amount payable 应付款额 vif8
{S
amount receivable 应收款额 U[QD!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X^D9)kel
analysis 分析 Dsj|~J3
ancillary risk 附属风险 I26gGp
annual account 周年帐目；周年帐目报表；年度决算；年结 r^A#[-VyNP
annual accounting date 年结日期 ;( Xe
@OtW
annual allowance 每年免税额；年积金；年度津贴；年津 )6>|bmpU
annual balance 年度余额 qX+gG",8
annual disposable income 每年可动用收入 "b>KUzuYT
annual estimates 周年预算 Nr24[e
G>d
annual fee 年费 I\upnEKKzZ
annual general meeting 周年大会 V< vPF xC
annual growth rate 年增率；每年增长率 E,LYS"%_
annual long-term supplement 长期个案每年补助金 Ok>(>K<r
annual pensionable emolument 可供计算退休金的年薪 ls24ccOs
annual report 年报 k9) u 3
Annual Report on the Consumer Price Index 《消费物价指数年报》 *?bk?*?s
annual return 周年报表；周年申报表；每年报税表格 <.WM-Z
Annual Return Rules 《周年报表规则》 :Jeo_ }e 0
annual review of consumer prices 每年消费物价回顾 "Ug/
',jkV
annual roll-forward basis 逐年延展方式 VS9]p o>=
annual salary 年薪 .ts0LDk0f
annual statement 年度报表；年度决算表 7<:Wq=e!r
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 rocB"0
annuitant 年金受益人 Pc(n@'m~
annuity 年金 IE)"rTI)b
annuity contract 年金合约 Hs%QEvZl
annuity on human life 人寿年金 >&;>PZBPCO
antecedent debt 先前的债项 l+2c j?X
ante-dated cheque 倒填日期支票 (9}eF)+O
anticipated expenditure 预期开支 /c@*eU
anticipated net profit 预期纯利 )[^y
t0%
anticipated revenue 预期收入 K3rBl!7v
anti-inflation measure 反通货膨胀措施 ^m_^
anti-inflationary stance 反通货膨胀立场 'B3Wz
a.
apparent deficit 表面赤字 S,9NUt
apparent financial solvency 表面偿债能力
H^D
3NuUC
apparent partner 表面合伙人 -R&E ,X7N
application for personal assessment 个人入息课税申请书 <!~1{`n%9J
application of fund 资金应用 5fu+rU-#
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 l
Io9,Ke
appointed actuary 委任精算师 \\S/ N
A
appointed auditor 委任核数师；委任审计师 KQ4kZN
appointed trustee 委任的受托人 5wH54g j
}
appointer 委任人 EmX>T>~#D
apportioned pro rata 按比例分摊 d P $8JI{
apportionment 分配；分摊 2.LJp}>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s:+HRJ D|
apportionment formula 分摊方程式 R C Bf;$O
apportionment of estate duty 遗产税的分摊 [1b6#I"x
appraisal 估价；评估 7m:|u*ij2~
appreciable growth 可观增长 kmlG3hO R,
appreciable impact 显着影响 ]C16y.
~e
appreciable increase 可观增长 Y=vVxVI\
appreciation 增值；升值 Ot`LZ"H:
appreciation against other currencies 相对其他货币升值
)bLGEmm
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v i]r
appreciation tax 增值税 qoC]#M$oo#
appropriation 拨款；拨用；拨付 b
, juF2
appropriation account 拨款帐目 i c*->- !
Appropriation Bill 拨款法案 D W/1 =3
appropriation-in-aid system 补助拨款办法 4\LZD{
approved assets 核准资产 Rx6l|'e
approved basket stock 认可一篮子证券 d/D,P=j"
approved budget 核准预算 hv+|s(
approved charitable donation 认可慈善捐款 lPM3}52Xu
approved charitable institution 认可慈善机构 I|,pE**T
approved currency 核准货币；认可货币 *16 <M)7
approved estimates 核准预算 aUH\Ee^M:R
approved estimates of expenditure 核准开支预算 5D,.^a1 A
approved overseas insurer 核准海外保险人 d<Ggw#}:m
approved overseas trust company 核准海外信托公司 0A;" V'
i
approved pooled investment fund 核准汇集投资基金 n*4lz^LR
approved provident fund scheme 认可公积金计划 Rn`ld@=p[
approved provision 核准拨款 @j O4EEe:
approved redeemable share 核准可赎回股份 )~ 0}Et l
approved regional stock 认可地区性证券 o#qH2)tb
approved retirement scheme 认可退休金计划 \6{krn|
approved subordinated loan 核准附属贷款 {?E<](+0
arbitrage 套戥；套汇；套利 w8O" =},
arbitrageur 套戥者；套汇者 %*wzO9w4
arbitrary amount 临时款项 &V'519vmoZ
arrangement 措施；安排；协定 'E4AV58.
arrears 欠款 Btj#EoSI_
arrears of pay 欠付薪酬 2w+U$6e C
arrears of revenue 逾期未收税款；逾期未收的帐项 hA m/mu
articles of association 组织章程；组织细则；组织章程细则 ,7GWB:Sk
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M!1U@6n!=)
ascertainment of profit 确定利润 l DN"atSf
"Asia Clear" “亚洲结算系统”
