allotment 分配；配股 [W=%L:E a
allotment notice 股份配售通知；配股通知 2!>phE
allotment of shares 股份分配 H^xrFXg~z
allowable 可获宽免；免税的 vW]F
rb
allowable business loss 可扣除的营业亏损 G&:[G>iSm^
allowable expenses 可扣税的支出 }`6-^lj
allowance 免税额；津贴；备抵；准备金 (Tp+43v
allowance for debts 债项的免税额 D *W+0
allowance for depreciation by wear and tear 耗损折旧免税额 ^|xj.
allowance for funeral expenses 殡殓费的免税额 AbUU#C7
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $D5[12X
allowance for repairs and outgoings 修葺及支出方面的免税额 qyl~*r*
allowance to debtor 给债务人的津贴 6n t$ o)[
alteration of capital 资本更改 V\ch0i
1
alternate trustee 候补受托人 q_>DX,A
amalgamation 合并 j>gO]*BX~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,]Yjo>`tW
ambit of charges 征税范围；收费范围 ?"+' OOqik
amended valuation 经修订的估值 nkHr(tF
7
American Commodities Exchange 美国商品交易所 PN/2EmwtC
American Express Bank Limited 美国运通银行 3Zg=ZnF
American Stock Exchange 美国证券交易所 *7oPM5J|v
amortization 摊销 w J!
amount due from banks 存放银行同业的款项 O/_} O_rR
amount due from banks abroad 存放海外银行同业的款项 9 pE)S^P
amount due from holding companies 控股公司欠款 C yC<{D+
amount due from local banks 存放本港银行同业的款项
j^KM
amount due to banks 银行同业的存款 W6'+#Fp
amount due to banks abroad 海外银行同业的存款 ;nLQ? eS\
amount due to holding companies 控股公司存款 C
fQj7{
amount due to local banks 本港银行同业的存款 1w+On JI?
amount due to outport banks 外埠银行同业的存款 %_M B -
amount for note issue 发行纸币的款额 9Q=g]int u
amount of bond 担保契据的款额 GW'=/
z7
amount of consideration 代价款额 FU!U{qDI
amount of contribution 供款数额 dDW],d}B;
amount of indebtedness 负债款额 xp/u, q
amount of principal of the loan 贷款本金额 \|R`wFn^P
amount of rates chargeable 应征差饷数额 M7yJ2u <Ty
amount of share capital 股本额 25ul,t_Du
amount of sums assured 承保款额 <<(~'$~,L
amount of variation 变动幅度 r&}fn"H!
amount of vote 拨款数额 HG@!J>YaD
amount payable 应付款额 T1PWFw\GH
amount receivable 应收款额 *-Lnsi^7v
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /.'1i4Xa1P
analysis 分析 r d]HoF E
ancillary risk 附属风险 6#N1 -@
annual account 周年帐目；周年帐目报表；年度决算；年结 @U;-5KYYi
annual accounting date 年结日期 F"hi2@/TI
annual allowance 每年免税额；年积金；年度津贴；年津 %P_\7YBC>
annual balance 年度余额 [lS'GszA
annual disposable income 每年可动用收入 S7aS Ut!
annual estimates 周年预算 DBCL+QHA
annual fee 年费 #Vul#JHW
annual general meeting 周年大会 i/O!bq[o
annual growth rate 年增率；每年增长率
4TG|
annual long-term supplement 长期个案每年补助金 t l ;?/
annual pensionable emolument 可供计算退休金的年薪 ^! {oyw
annual report 年报
e hxtNjA
Annual Report on the Consumer Price Index 《消费物价指数年报》 b_V)]>v+
annual return 周年报表；周年申报表；每年报税表格 &>I8^i
Annual Return Rules 《周年报表规则》 ,-] JCcH
annual review of consumer prices 每年消费物价回顾 CvQ LF9 |
annual roll-forward basis 逐年延展方式 HH^ {,53%
annual salary 年薪 .%->
annual statement 年度报表；年度决算表 dd
nWr"_
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
-rH4/Iby
annuitant 年金受益人 Z I}m~7
annuity 年金 b% $S6.
annuity contract 年金合约 6J%S
kuxR
annuity on human life 人寿年金 1}[\@n+b
antecedent debt 先前的债项 7azxqa5:
ante-dated cheque 倒填日期支票 8>
pFpS
anticipated expenditure 预期开支 wO8^|Yf
anticipated net profit 预期纯利 < ]wN/B-8J
anticipated revenue 预期收入 ]qV J>
anti-inflation measure 反通货膨胀措施 BC@"WlD
anti-inflationary stance 反通货膨胀立场 mqsf#'ri
apparent deficit 表面赤字 GmAE!+ "
apparent financial solvency 表面偿债能力 Y#]Y$n
apparent partner 表面合伙人 qh.c#t
application for personal assessment 个人入息课税申请书 ~d{E> J77j
application of fund 资金应用 /cI]Z^&
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 "a,Tc2xk
appointed actuary 委任精算师 -v jjcyT t
appointed auditor 委任核数师；委任审计师 6h+/C]4
appointed trustee 委任的受托人 }a<MVG:>SF
appointer 委任人 Q&QR{ ?PMD
apportioned pro rata 按比例分摊 n1sH`C[c
apportionment 分配；分摊 ew`R=<mZ,7
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @~63%6r#4M
apportionment formula 分摊方程式 <5$= T
a
apportionment of estate duty 遗产税的分摊 ? erDP8
appraisal 估价；评估 HNh= igu
appreciable growth 可观增长 -3 W 4
appreciable impact 显着影响 'Y
vW|Iq
appreciable increase 可观增长 v(: VUo]H
appreciation 增值；升值 =<e# 2
appreciation against other currencies 相对其他货币升值 '
> \*
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'rR\H 2b
appreciation tax 增值税 !)\`U/.W
appropriation 拨款；拨用；拨付 ]iz5VI@
appropriation account 拨款帐目 F `u{'w:Hv
Appropriation Bill 拨款法案 efbt\j6@%2
appropriation-in-aid system 补助拨款办法 wfZ 'T#1
approved assets 核准资产 zkd#vAY(A
approved basket stock 认可一篮子证券 3_ zI$Z
approved budget 核准预算 3c9[FZ@ya
approved charitable donation 认可慈善捐款 a,j! B
hu
approved charitable institution 认可慈善机构 uq 6T|Zm
approved currency 核准货币；认可货币 e.HN%LrhS
approved estimates 核准预算 Hb]7>[L
approved estimates of expenditure 核准开支预算 Y7{|EI+ @
approved overseas insurer 核准海外保险人 sdO;vp^:b
approved overseas trust company 核准海外信托公司 )>[(HxvfJU
approved pooled investment fund 核准汇集投资基金 [9LYR3 p
approved provident fund scheme 认可公积金计划 Me`"@{r|#
approved provision 核准拨款 `8y &
approved redeemable share 核准可赎回股份 huq6rA/i
approved regional stock 认可地区性证券 Yd<~]aXM
approved retirement scheme 认可退休金计划 g {D&|qWj
approved subordinated loan 核准附属贷款 @+{S-iD"
arbitrage 套戥；套汇；套利 &
9?vQq|%
arbitrageur 套戥者；套汇者 NK4 ven7/
arbitrary amount 临时款项 ?%LD1 <ya
arrangement 措施；安排；协定 5#fLGXP
arrears 欠款 #qn)Nq(
arrears of pay 欠付薪酬 * e 8V4P
arrears of revenue 逾期未收税款；逾期未收的帐项 =Q|}7g 8o
articles of association 组织章程；组织细则；组织章程细则 _c(=>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l+N?:E$5=%
ascertainment of profit 确定利润 9m'[52{o
"Asia Clear" “亚洲结算系统”
