allotment 分配；配股 s{/ nO)
allotment notice 股份配售通知；配股通知 <L -L}\-I"
allotment of shares 股份分配 r,}Zc W+
allowable 可获宽免；免税的 EW`3h9v~
allowable business loss 可扣除的营业亏损 ;i]c
my
allowable expenses 可扣税的支出 |'.SOm9)*
allowance 免税额；津贴；备抵；准备金 s)V^_@Z 9
allowance for debts 债项的免税额 1a<,/N}}t
allowance for depreciation by wear and tear 耗损折旧免税额 q \,H9/.0k
allowance for funeral expenses 殡殓费的免税额 }S&{ &gh
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r oKi SE`
allowance for repairs and outgoings 修葺及支出方面的免税额 j% nd
allowance to debtor 给债务人的津贴 f,1rmX1
alteration of capital 资本更改 A!J5Wz>Q5
alternate trustee 候补受托人 v<)
}T5~r
amalgamation 合并 5E @V@kw
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ofSOy1
ambit of charges 征税范围；收费范围 CtfSfSAUuu
amended valuation 经修订的估值
K !9=e7|P
American Commodities Exchange 美国商品交易所 J +zqu
American Express Bank Limited 美国运通银行 zumRbrz
American Stock Exchange 美国证券交易所 SlZu-4J. -
amortization 摊销 Y /+ D4^ L
amount due from banks 存放银行同业的款项 E'ZWSpP
amount due from banks abroad 存放海外银行同业的款项 uC3$iY:_e
amount due from holding companies 控股公司欠款 ?Cws25G
amount due from local banks 存放本港银行同业的款项 U +] ab
amount due to banks 银行同业的存款 _:g V7>S?
amount due to banks abroad 海外银行同业的存款 BZj[C=#x
amount due to holding companies 控股公司存款 uODsXi{z
amount due to local banks 本港银行同业的存款 t@ Jo ?0 s
amount due to outport banks 外埠银行同业的存款 H)p{T@
amount for note issue 发行纸币的款额 w+}dm ^X
amount of bond 担保契据的款额 8P *n|]B.'
amount of consideration 代价款额 NE! Xt <A
amount of contribution 供款数额 {R#nGsrt;
amount of indebtedness 负债款额 O<K r6+
-
amount of principal of the loan 贷款本金额 ;
?&;I!
amount of rates chargeable 应征差饷数额 L}9 @kjW
amount of share capital 股本额 fSTEZH
amount of sums assured 承保款额 "mOoGy, (
amount of variation 变动幅度 v!x[1[
amount of vote 拨款数额 V_~wWuZ -
amount payable 应付款额 l}wBthwCc
amount receivable 应收款额 sJD"u4#y
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 " JRlj
analysis 分析 oqE
-q\!H
ancillary risk 附属风险 w &-r
annual account 周年帐目；周年帐目报表；年度决算；年结 saZ
;ixV
annual accounting date 年结日期 '%MIG88
annual allowance 每年免税额；年积金；年度津贴；年津 lz ( 9pz
annual balance 年度余额 DK- =Q~`!
annual disposable income 每年可动用收入 _ % P%~`?!
annual estimates 周年预算 P8EGd}2{8
annual fee 年费 zL|^5p`K
annual general meeting 周年大会 vr ;7p[~
annual growth rate 年增率；每年增长率 52 ~k:"c
annual long-term supplement 长期个案每年补助金 ux }DWrR
annual pensionable emolument 可供计算退休金的年薪 V *] !N
annual report 年报 X6;aF ;"5
Annual Report on the Consumer Price Index 《消费物价指数年报》 v`fU Am/
annual return 周年报表；周年申报表；每年报税表格 ZDb`]c4(
Annual Return Rules 《周年报表规则》 (lm/S_U$
annual review of consumer prices 每年消费物价回顾 g(`
6cY[}
annual roll-forward basis 逐年延展方式 'FVT"M~
annual salary 年薪 < (iOzn
annual statement 年度报表；年度决算表 ?ix,Cu@ M
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 &#;,
P :.'
annuitant 年金受益人 $ p0s
annuity 年金 A#i-C+"}
annuity contract 年金合约 yTEuf@
annuity on human life 人寿年金 Uag1vW,c
antecedent debt 先前的债项 k.0C*3 '
ante-dated cheque 倒填日期支票 {> }U>V
anticipated expenditure 预期开支 n Ye} d!
anticipated net profit 预期纯利 F lZ]R
anticipated revenue 预期收入 eyM3W}[S$/
anti-inflation measure 反通货膨胀措施 Glwpu-@X
anti-inflationary stance 反通货膨胀立场 D3Mce|t^
apparent deficit 表面赤字 lN&GfPP6
apparent financial solvency 表面偿债能力 4S=lO?\"A
apparent partner 表面合伙人 07#!b~N
application for personal assessment 个人入息课税申请书
~) Z`Q
application of fund 资金应用 tY#^3ac
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 EAI[J&c
appointed actuary 委任精算师 .3!4@l\9C
appointed auditor 委任核数师；委任审计师 w VvU]UT
appointed trustee 委任的受托人 cnsGP*w
appointer 委任人 u>eu47"n!
apportioned pro rata 按比例分摊 uqn Z
apportionment 分配；分摊 ooAZ,l=8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 = Dz[| $dV
apportionment formula 分摊方程式 pI!55w|
apportionment of estate duty 遗产税的分摊 OU+*@2")t
appraisal 估价；评估 83 h3C EQ
appreciable growth 可观增长 $@x kKe"
appreciable impact 显着影响 %(]rc%ry0
appreciable increase 可观增长 9f @)EKBK
appreciation 增值；升值 - "<f(
appreciation against other currencies 相对其他货币升值 }8SHw|-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l g
C
appreciation tax 增值税 )Ga6O2
:
appropriation 拨款；拨用；拨付 Nt'5}
appropriation account 拨款帐目 XVfQ
scZe
Appropriation Bill 拨款法案 d ?K8Ygz
appropriation-in-aid system 补助拨款办法 :Ls36E8f=
approved assets 核准资产 ' 4"L;){:L
approved basket stock 认可一篮子证券 f[RnL#*xJU
approved budget 核准预算 a$GKrc,z
approved charitable donation 认可慈善捐款 _H,Rcpy J
approved charitable institution 认可慈善机构 Px8E~X <@
approved currency 核准货币；认可货币 PEWzqZ|!;
approved estimates 核准预算 4L0LT> 'M\
approved estimates of expenditure 核准开支预算 + D@ R'$N
approved overseas insurer 核准海外保险人 GyCpGP|AZ
approved overseas trust company 核准海外信托公司 twn@~$
approved pooled investment fund 核准汇集投资基金 ^#o.WL%4/B
approved provident fund scheme 认可公积金计划 r$7rYxFR
approved provision 核准拨款 W@tLT[}CG
approved redeemable share 核准可赎回股份 H,}?YW
approved regional stock 认可地区性证券 cG?266{g
approved retirement scheme 认可退休金计划 [=Z{y8#:J
approved subordinated loan 核准附属贷款 8n)Q^z+
K
arbitrage 套戥；套汇；套利 NO$Nl/XM
arbitrageur 套戥者；套汇者 U`Zn*O~/
arbitrary amount 临时款项 K"1J 1>CHQ
arrangement 措施；安排；协定 yi OF&
arrears 欠款 -%.V0=G(Z
arrears of pay 欠付薪酬 pr"flRQr#
arrears of revenue 逾期未收税款；逾期未收的帐项 1<83MO;
articles of association 组织章程；组织细则；组织章程细则 a|NU)mgEI
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *pMA
V [^
ascertainment of profit 确定利润 NEk [0
"Asia Clear" “亚洲结算系统”
