allotment 分配；配股 P@! Q1pr
allotment notice 股份配售通知；配股通知 ;ZE<6;#3IP
allotment of shares 股份分配 fm ZzBZ_
allowable 可获宽免；免税的 #V(Hk )
allowable business loss 可扣除的营业亏损 Muc*?wB`
allowable expenses 可扣税的支出 {$u@6&
B
allowance 免税额；津贴；备抵；准备金 fx tYo,;$
allowance for debts 债项的免税额 7Dx .;
allowance for depreciation by wear and tear 耗损折旧免税额 .L Gkr@P
allowance for funeral expenses 殡殓费的免税额 >gS5[`xRE
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]VHdE _7)
allowance for repairs and outgoings 修葺及支出方面的免税额 ]ukj]m/@
allowance to debtor 给债务人的津贴 Js^r]= \F'
alteration of capital 资本更改 f4aD0.K.g|
alternate trustee 候补受托人 >m;|I/2@
amalgamation 合并 /FNj |7s
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =w;xaxjL
ambit of charges 征税范围；收费范围 o<Rxt
*B
amended valuation 经修订的估值 %;"B ;~
American Commodities Exchange 美国商品交易所 s6eq?1l 3
American Express Bank Limited 美国运通银行 ~; O=
7
American Stock Exchange 美国证券交易所 9cw4tqTm
amortization 摊销 ](
U%1
amount due from banks 存放银行同业的款项 E%J7jA4
amount due from banks abroad 存放海外银行同业的款项 CB{k;H
amount due from holding companies 控股公司欠款 %8` 1Li6 g
amount due from local banks 存放本港银行同业的款项 d@q t%r3;
amount due to banks 银行同业的存款 61eKGcjs:
amount due to banks abroad 海外银行同业的存款 MR l* r K
amount due to holding companies 控股公司存款 Ik@Q@ T"
amount due to local banks 本港银行同业的存款 NGb! 7Mu9
amount due to outport banks 外埠银行同业的存款 W0uM?J\O
amount for note issue 发行纸币的款额 4{;8 ]/.a
amount of bond 担保契据的款额 (>Q9jNW
amount of consideration 代价款额 'mY,>#sT
amount of contribution 供款数额 C}DG'z9
amount of indebtedness 负债款额 qzU2H
amount of principal of the loan 贷款本金额 J?,!1V =
amount of rates chargeable 应征差饷数额 nF!_q;+Vp
amount of share capital 股本额 !\D] \|Bo
amount of sums assured 承保款额 x x`8>2T#e
amount of variation 变动幅度 WY. \<$ 7
amount of vote 拨款数额 {/|8g
(
amount payable 应付款额 7+Jma! o
amount receivable 应收款额 PB3!;
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w\8r h\Mvh
analysis 分析 K&gc5L
ancillary risk 附属风险 (=&bo p
annual account 周年帐目；周年帐目报表；年度决算；年结 oe_[h] Hgl
annual accounting date 年结日期 8Q)mmk I\=
annual allowance 每年免税额；年积金；年度津贴；年津 |@bNd7=2d
annual balance 年度余额 < 0,ah4C
annual disposable income 每年可动用收入 51(`wo>LS
annual estimates 周年预算 Z =/L6Zb
annual fee 年费 &fNE9peQFa
annual general meeting 周年大会 H|Fqc=qp
annual growth rate 年增率；每年增长率 E,yzy[gl
annual long-term supplement 长期个案每年补助金 R 7;rBEt8
annual pensionable emolument 可供计算退休金的年薪 IM&7h!
l"|
annual report 年报 T[$hYe8%^
Annual Report on the Consumer Price Index 《消费物价指数年报》 - 9<yB
annual return 周年报表；周年申报表；每年报税表格 O
|I:[S},
Annual Return Rules 《周年报表规则》 D(ntV
R
annual review of consumer prices 每年消费物价回顾 &u`r E""
annual roll-forward basis 逐年延展方式
A
= Az[
annual salary 年薪 >fzzrD}]
annual statement 年度报表；年度决算表 _R<V8g1f
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +nyN+X34
B
annuitant 年金受益人 +mQC:B7>
annuity 年金 p 2f
WL
annuity contract 年金合约 L!Zxc~
annuity on human life 人寿年金 uB&I56
antecedent debt 先前的债项 &T/9y W[L
ante-dated cheque 倒填日期支票 <IkD= X
anticipated expenditure 预期开支 D30Z9_^%:
anticipated net profit 预期纯利 s1b\I6&:J
anticipated revenue 预期收入 xp;8p94
anti-inflation measure 反通货膨胀措施 {^O/MMB\\%
anti-inflationary stance 反通货膨胀立场 RknSWuFKt
apparent deficit 表面赤字 mbG^fy'
apparent financial solvency 表面偿债能力 hE`%1j2(
apparent partner 表面合伙人 8 P y_Y>
application for personal assessment 个人入息课税申请书 =d4',[O
application of fund 资金应用 ^0?cyv\>LA
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 hD.wKX?oO
appointed actuary 委任精算师 ~ 322dG
appointed auditor 委任核数师；委任审计师 S E-, 1p
appointed trustee 委任的受托人 n)7$xYuH
appointer 委任人 R
\=\6( "
apportioned pro rata 按比例分摊 X!HSS/'
apportionment 分配；分摊 GQAg
ex)D
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
T`0gtS S
apportionment formula 分摊方程式 .B-,GD}
apportionment of estate duty 遗产税的分摊 vh3iu +
appraisal 估价；评估 l8Iy 03H
appreciable growth 可观增长 b0Cao
SWo
appreciable impact 显着影响 .8xacVyK2
appreciable increase 可观增长
vh.tk^&
appreciation 增值；升值 N0 KRND
appreciation against other currencies 相对其他货币升值 EC \: uK
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cx%9UK*c
appreciation tax 增值税 Gkvd{G?F
appropriation 拨款；拨用；拨付 y/*Tvb #TJ
appropriation account 拨款帐目 HQj4h]O#
Appropriation Bill 拨款法案 >N"PLSY1
appropriation-in-aid system 补助拨款办法 f e`G^hV
approved assets 核准资产 bH]!~[
approved basket stock 认可一篮子证券 BJ2W }R
approved budget 核准预算 &y wY?ox
approved charitable donation 认可慈善捐款 ! { aA*E{
approved charitable institution 认可慈善机构 7027@M?A?
approved currency 核准货币；认可货币 n& &U9sf?
approved estimates 核准预算 MM$" 6Jor
approved estimates of expenditure 核准开支预算 Yzx0 [_'u
approved overseas insurer 核准海外保险人 hf5SpwxLiH
approved overseas trust company 核准海外信托公司 1M FpuPJ k
approved pooled investment fund 核准汇集投资基金 $ =a$z"
approved provident fund scheme 认可公积金计划 eC:Q)%$%l
approved provision 核准拨款 $6%;mep
approved redeemable share 核准可赎回股份 p%_
:(
approved regional stock 认可地区性证券 l
D=j/
approved retirement scheme 认可退休金计划 yp'>+cLa
approved subordinated loan 核准附属贷款 rZ4<*Zegv
arbitrage 套戥；套汇；套利 ]KT,s].
arbitrageur 套戥者；套汇者 &Y2P! \\2
arbitrary amount 临时款项 #$T"QL@
arrangement 措施；安排；协定 -\v8i.w0
arrears 欠款
@n'ss!h
arrears of pay 欠付薪酬 Pt;Ahmi
arrears of revenue 逾期未收税款；逾期未收的帐项 [`d ipLkr
articles of association 组织章程；组织细则；组织章程细则 ]a~LA7 VHO
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?2>v 5p
ascertainment of profit 确定利润 LZ
: \V)5+
"Asia Clear" “亚洲结算系统”
