allotment 分配；配股 G*ecM`Bl
allotment notice 股份配售通知；配股通知 %#=
1?1s
allotment of shares 股份分配 86[T BX5'
allowable 可获宽免；免税的 y8\44WKW
allowable business loss 可扣除的营业亏损 1|2X0Xm{
allowable expenses 可扣税的支出 q?`bu:yS
allowance 免税额；津贴；备抵；准备金 B7cXbUAQs
allowance for debts 债项的免税额 }nkX-PG9
allowance for depreciation by wear and tear 耗损折旧免税额 < d?O#(
allowance for funeral expenses 殡殓费的免税额 vuHqOAFNs
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |@Bl?Bs+
allowance for repairs and outgoings 修葺及支出方面的免税额 d>2> mT$U
allowance to debtor 给债务人的津贴 $cc]pJy"}
alteration of capital 资本更改 U\+o$mU^
alternate trustee 候补受托人 =YR/|9(
amalgamation 合并 leiP/D6s
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jfk`%C Ek=
ambit of charges 征税范围；收费范围 n<?:!f`
amended valuation 经修订的估值 M5wj79'l"
American Commodities Exchange 美国商品交易所 [^#6.xH
American Express Bank Limited 美国运通银行 ri6_u;Ch
American Stock Exchange 美国证券交易所 _Y=>^K]9K
amortization 摊销 4 ~D?F'o
amount due from banks 存放银行同业的款项 @`)A )
amount due from banks abroad 存放海外银行同业的款项 kA fkQy(~
amount due from holding companies 控股公司欠款 >
-f`mT
amount due from local banks 存放本港银行同业的款项 Po% V%~
amount due to banks 银行同业的存款 3#W>
amount due to banks abroad 海外银行同业的存款 Ve<l7U;
amount due to holding companies 控股公司存款 >
a[)F
amount due to local banks 本港银行同业的存款 XB
zcbS+
amount due to outport banks 外埠银行同业的存款 y^?7de}
amount for note issue 发行纸币的款额 >HXT:0
amount of bond 担保契据的款额 V |)3l7IC<
amount of consideration 代价款额 l@%MS\{
amount of contribution 供款数额 x 8w455
amount of indebtedness 负债款额 eVS 6#R]'m
amount of principal of the loan 贷款本金额 h,45- #+
amount of rates chargeable 应征差饷数额 rUR{MF &]D
amount of share capital 股本额 ,!G w40t
amount of sums assured 承保款额
\}Z5}~S
amount of variation 变动幅度 8A#qbBD
amount of vote 拨款数额 Pd6 p)zj
amount payable 应付款额 ycTX\.KV
amount receivable 应收款额 2eK!<Gj
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7E 6gXf.
analysis 分析 P;C3{>G 9
ancillary risk 附属风险 l~.ae,|7
annual account 周年帐目；周年帐目报表；年度决算；年结 nDhr;/"i
annual accounting date 年结日期 ;N#d'E\
annual allowance 每年免税额；年积金；年度津贴；年津 kZfa8w L]P
annual balance 年度余额 1^jGSB.% A
annual disposable income 每年可动用收入 Kf/1;: ^
annual estimates 周年预算 $hXhq*5|c
annual fee 年费 p3`ND;KQ
annual general meeting 周年大会 *]:gEO
annual growth rate 年增率；每年增长率 3 - Nwg9 U
annual long-term supplement 长期个案每年补助金 .5 Sw
annual pensionable emolument 可供计算退休金的年薪 F
jsnFX;
annual report 年报 qj/
pd
7\
Annual Report on the Consumer Price Index 《消费物价指数年报》 .SzP ig
annual return 周年报表；周年申报表；每年报税表格 pUi|&F K">
Annual Return Rules 《周年报表规则》 CY "& @v1
annual review of consumer prices 每年消费物价回顾 &@NTedg!
annual roll-forward basis 逐年延展方式 V( u#8M
annual salary 年薪 46OYO a
annual statement 年度报表；年度决算表 ~gg(i"V
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }86&?
0j.
annuitant 年金受益人 ^E{M[;sF3y
annuity 年金 [$:M/5y9
annuity contract 年金合约 dY[ XNP
annuity on human life 人寿年金 2O ;Lw@W
antecedent debt 先前的债项 IYAvO% ~
ante-dated cheque 倒填日期支票 FOz~iS\
anticipated expenditure 预期开支 J)tk<&X
anticipated net profit 预期纯利 }ya@*jH
anticipated revenue 预期收入 >
ka*-8
?
anti-inflation measure 反通货膨胀措施 lOB*M!8
anti-inflationary stance 反通货膨胀立场 t+y$ i@R:
apparent deficit 表面赤字 TkHyXOk"Ky
apparent financial solvency 表面偿债能力 0se0AcrW
apparent partner 表面合伙人 @/jL N
application for personal assessment 个人入息课税申请书 742 sqHx
application of fund 资金应用 7m='-_w)?w
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 Zcst$Aro
appointed actuary 委任精算师 ,6T F]6:
appointed auditor 委任核数师；委任审计师 $$'a
appointed trustee 委任的受托人 z 3((L
appointer 委任人 D#"BY;
J
apportioned pro rata 按比例分摊 #x|xL7
apportionment 分配；分摊 Q5%$P\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v_=xN^R
apportionment formula 分摊方程式 ~hiJOaCzM
apportionment of estate duty 遗产税的分摊 [&H$Su}$0
appraisal 估价；评估 4PdJ
appreciable growth 可观增长 =T7lv%u
appreciable impact 显着影响 - QPM$
appreciable increase 可观增长 *S _[8L"
appreciation 增值；升值 EY+/
foP
appreciation against other currencies 相对其他货币升值 PH!^w w6
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a*
2*aH7
appreciation tax 增值税 ly_@dsU'
appropriation 拨款；拨用；拨付 *49({TD6`
appropriation account 拨款帐目 NWL\"xp
`t
Appropriation Bill 拨款法案 "&9L
appropriation-in-aid system 补助拨款办法 pX 4 :WV
approved assets 核准资产 s0D ,n1x
approved basket stock 认可一篮子证券 '2LK(uaU
approved budget 核准预算 _T\/kJ)Q\
approved charitable donation 认可慈善捐款 *aem5 E`c
approved charitable institution 认可慈善机构 VKGH+j[
approved currency 核准货币；认可货币 pk>p|q
approved estimates 核准预算 l rRRRR
approved estimates of expenditure 核准开支预算 hKx*V"7/#\
approved overseas insurer 核准海外保险人 %5 [,U )X"
approved overseas trust company 核准海外信托公司 mE>v (J Y
approved pooled investment fund 核准汇集投资基金 6 I8A[
approved provident fund scheme 认可公积金计划 g#W/WKvM
approved provision 核准拨款 Wnf3[fV6P
approved redeemable share 核准可赎回股份 *HC[LM
approved regional stock 认可地区性证券 40?xu#"
approved retirement scheme 认可退休金计划 owR`Z`^h)
approved subordinated loan 核准附属贷款 0 oC5W?>8s
arbitrage 套戥；套汇；套利 ng0tNifZ;
arbitrageur 套戥者；套汇者 WSi`KNX
arbitrary amount 临时款项 U-]Rm}X\M
arrangement 措施；安排；协定 Ng Jp2ut
arrears 欠款 A vh"(j
arrears of pay 欠付薪酬 %jBI*WzR
arrears of revenue 逾期未收税款；逾期未收的帐项 N'5AU (
articles of association 组织章程；组织细则；组织章程细则 a ](Jc)
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !EwL"4pPw
ascertainment of profit 确定利润 GS*Mv{JJ
"Asia Clear" “亚洲结算系统”
