allotment 分配；配股 r <5i
allotment notice 股份配售通知；配股通知 I R~szUY6
allotment of shares 股份分配 S! h=HE
allowable 可获宽免；免税的 tL]T_
]z
allowable business loss 可扣除的营业亏损 n!&F%|o^^
allowable expenses 可扣税的支出
Igh =Z %
allowance 免税额；津贴；备抵；准备金 @t2S"s$m
allowance for debts 债项的免税额 AmB*4p5b
allowance for depreciation by wear and tear 耗损折旧免税额 RC!9@H5S#
allowance for funeral expenses 殡殓费的免税额 s9,Z}]Th
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6e%ZNw{#=
allowance for repairs and outgoings 修葺及支出方面的免税额 [F+*e=wjN>
allowance to debtor 给债务人的津贴 ={\9-JJhE
alteration of capital 资本更改 2]cU:j6G
alternate trustee 候补受托人 R5=M{
amalgamation 合并 eF C~&L;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yOO@v6jO)
ambit of charges 征税范围；收费范围 y wmC >`0p
amended valuation 经修订的估值 I ;F\'P)e
American Commodities Exchange 美国商品交易所 *_@$ "9
American Express Bank Limited 美国运通银行 95sK ;`rE+
American Stock Exchange 美国证券交易所 v+C%t!dx
amortization 摊销 @ T%8EiV
amount due from banks 存放银行同业的款项 *g "X hk
amount due from banks abroad 存放海外银行同业的款项 AI]lG]q8
amount due from holding companies 控股公司欠款 ~uu{
v')
amount due from local banks 存放本港银行同业的款项 _ ( $U\FW
amount due to banks 银行同业的存款 ` 5S Q4
amount due to banks abroad 海外银行同业的存款 <3laNk
amount due to holding companies 控股公司存款 ^00C"58A
amount due to local banks 本港银行同业的存款 AP yH.] mQ
amount due to outport banks 外埠银行同业的存款 yH0vESgv
amount for note issue 发行纸币的款额 Dlg9PyQ
amount of bond 担保契据的款额 h/]));p
amount of consideration 代价款额 cH 6J:0>W
amount of contribution 供款数额 6|QIzs<Z-X
amount of indebtedness 负债款额 t:YMF$Z
amount of principal of the loan 贷款本金额 465?,EpS
amount of rates chargeable 应征差饷数额 HjY! ]!4p
amount of share capital 股本额 9JJk\,
amount of sums assured 承保款额 WmuYHE U
amount of variation 变动幅度 #9t3 <H[
amount of vote 拨款数额 H@'u$qr$:
amount payable 应付款额 BK1I_/_!
amount receivable 应收款额 vf-8DB
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q-K B Qc
analysis 分析 G%>M@nYUE
ancillary risk 附属风险 -nY_.fp>
annual account 周年帐目；周年帐目报表；年度决算；年结 '#>(JN5\
annual accounting date 年结日期 ''}2JJU{
annual allowance 每年免税额；年积金；年度津贴；年津 f1q0*)fk
annual balance 年度余额 @ b{$s
annual disposable income 每年可动用收入 ~0rvrDDg
annual estimates 周年预算 x{S2
annual fee 年费 "
f. 9u
annual general meeting 周年大会 lT_dzO
annual growth rate 年增率；每年增长率 HqXS-TG
annual long-term supplement 长期个案每年补助金 ?~ <NyJHN%
annual pensionable emolument 可供计算退休金的年薪 u<EPK*O*
annual report 年报 V`}u:t7 r
Annual Report on the Consumer Price Index 《消费物价指数年报》 w[#*f?at~
annual return 周年报表；周年申报表；每年报税表格 (#nB90E{*
Annual Return Rules 《周年报表规则》 a~Yq0 d?`D
annual review of consumer prices 每年消费物价回顾 JvY s6u
annual roll-forward basis 逐年延展方式 ucFfx ar"
annual salary 年薪 6Oy6r
annual statement 年度报表；年度决算表 Ks-$([_F
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 WQsu}_g5y
annuitant 年金受益人 .gY=<bG/fA
annuity 年金 ZUS06# t}
annuity contract 年金合约 mpD[k9`x#
annuity on human life 人寿年金 uG(XbDZZ1W
antecedent debt 先前的债项 7=a
e^GKo
ante-dated cheque 倒填日期支票 \ lK `
anticipated expenditure 预期开支 0a:@DOzT
anticipated net profit 预期纯利 TP mb]j
anticipated revenue 预期收入 w{ P l
anti-inflation measure 反通货膨胀措施 95Q^7oI
anti-inflationary stance 反通货膨胀立场 =
oTj3+7
apparent deficit 表面赤字 C)ic;!$Qhb
apparent financial solvency 表面偿债能力 6
2t
9SY
apparent partner 表面合伙人 s?PB ]Tr
application for personal assessment 个人入息课税申请书
D[` ~=y(
application of fund 资金应用 YcW) D
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 &}d5' IRT
appointed actuary 委任精算师 OV`li#H
appointed auditor 委任核数师；委任审计师 T1;>qgp4b
appointed trustee 委任的受托人 R#!Urhh
appointer 委任人 = VMELk!z
apportioned pro rata 按比例分摊 UQjYWXvi
apportionment 分配；分摊 bSa]={}L(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]j]<CqG
apportionment formula 分摊方程式 Kf`/ Gc!
apportionment of estate duty 遗产税的分摊 ( +(bw4V/
appraisal 估价；评估 F i#
9L
appreciable growth 可观增长 t:n$
9WB)
appreciable impact 显着影响 p,14'HS%@
appreciable increase 可观增长 1z_1Hl
appreciation 增值；升值 M6y|;lh''c
appreciation against other currencies 相对其他货币升值 R| XD #b G
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4)Ew
rU
appreciation tax 增值税 %2'Y@A X`
appropriation 拨款；拨用；拨付 lXXWQ=
appropriation account 拨款帐目 h HgH'
Appropriation Bill 拨款法案 X 39%O'
appropriation-in-aid system 补助拨款办法 Tn?D~?a*O
approved assets 核准资产 j|@8VxZ
approved basket stock 认可一篮子证券 h;A~:}c,
approved budget 核准预算 ]PB95%
approved charitable donation 认可慈善捐款 izLB4pk$
approved charitable institution 认可慈善机构 bjq.nn<=
approved currency 核准货币；认可货币 8:K_S a%
approved estimates 核准预算 ;A 0ZcgF
approved estimates of expenditure 核准开支预算 BwVq:)P/R
approved overseas insurer 核准海外保险人 rdH^"(
approved overseas trust company 核准海外信托公司 M-(,*6Q
approved pooled investment fund 核准汇集投资基金 !ZY1AhGZ
approved provident fund scheme 认可公积金计划 lU.aDmy<
approved provision 核准拨款 .2y @@g
approved redeemable share 核准可赎回股份 NRI[|
approved regional stock 认可地区性证券 o1H6E1$=
approved retirement scheme 认可退休金计划 IiV]lxiE]
approved subordinated loan 核准附属贷款 % -.V6}V
arbitrage 套戥；套汇；套利 fC/P W`4Ae
arbitrageur 套戥者；套汇者
p4P"U
arbitrary amount 临时款项 }S{VR(i`J
arrangement 措施；安排；协定 yF
-`f
_
arrears 欠款 /a s+ TU`A
arrears of pay 欠付薪酬 7wHd*{^9N
arrears of revenue 逾期未收税款；逾期未收的帐项 (]-RL
A>
articles of association 组织章程；组织细则；组织章程细则 qR
kPl!5
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
zuF]E+
ascertainment of profit 确定利润 WfQZ7e
"Asia Clear" “亚洲结算系统”
