allotment 分配；配股 "$#<+H>O
allotment notice 股份配售通知；配股通知 8|) $;.
allotment of shares 股份分配 ?1.W F}X'
allowable 可获宽免；免税的 q}|_]R_y
allowable business loss 可扣除的营业亏损 jB"IJ$cD
allowable expenses 可扣税的支出 JUCp#[q
allowance 免税额；津贴；备抵；准备金 6PyW(i(bs
allowance for debts 债项的免税额 8pXqgIbmb
allowance for depreciation by wear and tear 耗损折旧免税额 -P:o ^_)g
allowance for funeral expenses 殡殓费的免税额 A} 4 ",
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 - ! QVM\t
allowance for repairs and outgoings 修葺及支出方面的免税额 `$t|O&z
allowance to debtor 给债务人的津贴 POI |#[-V
alteration of capital 资本更改 eq(1'?7]`G
alternate trustee 候补受托人 z7_h$v
amalgamation 合并 uk9!rE"
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hS'!JAM>Q
ambit of charges 征税范围；收费范围 ><xJQeW
amended valuation 经修订的估值 #b9V&/ln
American Commodities Exchange 美国商品交易所 4 TRF -f
American Express Bank Limited 美国运通银行 H7
"r^s]D
American Stock Exchange 美国证券交易所 -&E U#Wqh
amortization 摊销 7{lWg x
amount due from banks 存放银行同业的款项 tx7B?/5D
amount due from banks abroad 存放海外银行同业的款项 ] ^53Qbrv
amount due from holding companies 控股公司欠款 l T#WM]
amount due from local banks 存放本港银行同业的款项 Le V";=_n
amount due to banks 银行同业的存款 2.
q\!V}yQ
amount due to banks abroad 海外银行同业的存款
& ~:+2
amount due to holding companies 控股公司存款 sSy!mtS
amount due to local banks 本港银行同业的存款 *]:J
@KGf
amount due to outport banks 外埠银行同业的存款 - Q6Vz=ku
amount for note issue 发行纸币的款额 "&C>=
amount of bond 担保契据的款额 w0X})&,{`m
amount of consideration 代价款额 FQ>y2n=<d
amount of contribution 供款数额 k$|g)
[RE
amount of indebtedness 负债款额 ?c<uN~fC=
amount of principal of the loan 贷款本金额 (#BOcx5J]
amount of rates chargeable 应征差饷数额 lhX4 MB"
amount of share capital 股本额 [jR >.H'
amount of sums assured 承保款额 N~ajrv}kd
amount of variation 变动幅度 L{0\M`B-
amount of vote 拨款数额 Q`!^EyRA:^
amount payable 应付款额 3 MCV?"0
amount receivable 应收款额 T"3: dkQw
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BvS!P8
analysis 分析 sI MN""@Y^
ancillary risk 附属风险 y~' %PUN
annual account 周年帐目；周年帐目报表；年度决算；年结 ; +1ooeU
annual accounting date 年结日期 R|92T*h
annual allowance 每年免税额；年积金；年度津贴；年津 M8R/a[ -A
annual balance 年度余额 udS&$/&GH
annual disposable income 每年可动用收入 Ept =&mJPu
annual estimates 周年预算 OF0v0Y/a
annual fee 年费 3hVuC1;"
annual general meeting 周年大会 _*cKu>,O
annual growth rate 年增率；每年增长率 6_&S
?yA
annual long-term supplement 长期个案每年补助金
ftz-l&5
annual pensionable emolument 可供计算退休金的年薪 Lvrflx*Q
annual report 年报 1)3'Y2N*
Annual Report on the Consumer Price Index 《消费物价指数年报》 nErr &{ C
annual return 周年报表；周年申报表；每年报税表格 U|<>xe*|%
Annual Return Rules 《周年报表规则》 :3 1?Z(fQ
annual review of consumer prices 每年消费物价回顾 -jzoGzC3
annual roll-forward basis 逐年延展方式 Jn%Etz-
annual salary 年薪 Yx&d\/ 9
annual statement 年度报表；年度决算表 YU XxQ|
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 J+T tM>
annuitant 年金受益人 X]D:vuB
annuity 年金 wq|7sk{
annuity contract 年金合约 T 0qM "
annuity on human life 人寿年金 T7 |=
`~
antecedent debt 先前的债项 \Xe{vlo>h
ante-dated cheque 倒填日期支票 4+89
M
anticipated expenditure 预期开支 qDcoccE
f
anticipated net profit 预期纯利 _U9.u#>s V
anticipated revenue 预期收入 +R7p di
anti-inflation measure 反通货膨胀措施 n 5#QQk2
anti-inflationary stance 反通货膨胀立场 CM6! 1 7
apparent deficit 表面赤字 a)L|kux;l
apparent financial solvency 表面偿债能力 jZH4]^De
apparent partner 表面合伙人 @yj~5Gf(j
application for personal assessment 个人入息课税申请书 j`+{FCB7
application of fund 资金应用 1,7
}ah_
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 E. *gKfL
appointed actuary 委任精算师 P4LiU2C
appointed auditor 委任核数师；委任审计师 b`JS& E
appointed trustee 委任的受托人 >*uj
)u%
appointer 委任人 jxZf,]>T
apportioned pro rata 按比例分摊 HA0F'k
apportionment 分配；分摊 [E+J=L.l
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #guK&? Fye
apportionment formula 分摊方程式 BSy{"K*M
apportionment of estate duty 遗产税的分摊 Uw| -d[ !
appraisal 估价；评估 pWn]$HaoG
appreciable growth 可观增长 Z ;[xaP\S
appreciable impact 显着影响 j\NCoos
appreciable increase 可观增长 D2J) qCK1)
appreciation 增值；升值 J* _^~t
appreciation against other currencies 相对其他货币升值 _pzY m Q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *^Ro I
appreciation tax 增值税 0~P]Fw ^w
appropriation 拨款；拨用；拨付 ^/ cqE[V~,
appropriation account 拨款帐目 ]+b?J0|P<
Appropriation Bill 拨款法案 s8 u ` v1
appropriation-in-aid system 补助拨款办法 g}IOHE
approved assets 核准资产 *> HS>#S
approved basket stock 认可一篮子证券 pMY7{z
approved budget 核准预算 ko|M
2 \
approved charitable donation 认可慈善捐款 fqBz"l>5A
approved charitable institution 认可慈善机构 s>1\bio*I
approved currency 核准货币；认可货币 FS!9 j8
approved estimates 核准预算 6pt|Crvu
approved estimates of expenditure 核准开支预算 4"\x#
approved overseas insurer 核准海外保险人 'n^? DPvD
approved overseas trust company 核准海外信托公司 H= w6
approved pooled investment fund 核准汇集投资基金 VbTX ;?
approved provident fund scheme 认可公积金计划 TU;AO%5
approved provision 核准拨款 Ups0Xg&{
approved redeemable share 核准可赎回股份 m%UF{I,
approved regional stock 认可地区性证券 5!pNo*QK
approved retirement scheme 认可退休金计划 rCsC}2O
approved subordinated loan 核准附属贷款 rP,|
arbitrage 套戥；套汇；套利 { U@"]{3Qx
arbitrageur 套戥者；套汇者 ]HB1JJiS~
arbitrary amount 临时款项 ,7 m33Pv*
arrangement 措施；安排；协定 deq5u >
arrears 欠款 -m[ tYp,q
arrears of pay 欠付薪酬 &/ :c?F?l
arrears of revenue 逾期未收税款；逾期未收的帐项 CIsX$W
articles of association 组织章程；组织细则；组织章程细则 }D`ZWTjDay
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
DZ4gp
ascertainment of profit 确定利润 >o%X;U
3
"Asia Clear" “亚洲结算系统”
