allotment 分配；配股 xvp{F9~qT
allotment notice 股份配售通知；配股通知 e@0wF59
allotment of shares 股份分配 [ Q= ) f
allowable 可获宽免；免税的 Tm X~vZ
allowable business loss 可扣除的营业亏损 h{<^?=
allowable expenses 可扣税的支出 giaO7Qh~
allowance 免税额；津贴；备抵；准备金
<ze' o.
c
allowance for debts 债项的免税额 B7 }-g"p$/
allowance for depreciation by wear and tear 耗损折旧免税额 FAE>N-brQ
allowance for funeral expenses 殡殓费的免税额 iyH<!>a
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q1&: +
7 %
allowance for repairs and outgoings 修葺及支出方面的免税额 do=VPqy
allowance to debtor 给债务人的津贴 S*#y
7YKI
alteration of capital 资本更改 A2rr>
alternate trustee 候补受托人 yo
(& ~r
amalgamation 合并 'Q(A5zfN]Y
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4sZ^:h,1
ambit of charges 征税范围；收费范围 [(btp Wxb^
amended valuation 经修订的估值 m(g$T
American Commodities Exchange 美国商品交易所 [.<vISRir
American Express Bank Limited 美国运通银行 /B1< N}
American Stock Exchange 美国证券交易所 p2&KGt X'
amortization 摊销 u0XGtu$4
amount due from banks 存放银行同业的款项 IUc!nxF#
amount due from banks abroad 存放海外银行同业的款项 Ubn5tN
MK
amount due from holding companies 控股公司欠款 X x?J t
amount due from local banks 存放本港银行同业的款项 ?m?e2{]u,
amount due to banks 银行同业的存款 z+-k4
amount due to banks abroad 海外银行同业的存款 yuI 5#
VUS
amount due to holding companies 控股公司存款 z=
ppNP0
amount due to local banks 本港银行同业的存款 _/E>38G]
amount due to outport banks 外埠银行同业的存款 'Fc&"(!||
amount for note issue 发行纸币的款额 te:"1:e
amount of bond 担保契据的款额 Tm3$|+}$f
amount of consideration 代价款额 C
7+TnJ
amount of contribution 供款数额 i x
!u#7
amount of indebtedness 负债款额 `/+7@~[RU
amount of principal of the loan 贷款本金额 UBC[5E$
amount of rates chargeable 应征差饷数额 })!n1k t
amount of share capital 股本额 N(1jm F
amount of sums assured 承保款额 ;WGY)=-gv
amount of variation 变动幅度 z>y,}#D?C
amount of vote 拨款数额
|qbJ]v!
amount payable 应付款额 JHO9d:{-
amount receivable 应收款额 :K8T\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {5%<@<? )
analysis 分析 UZ] (X/
ancillary risk 附属风险 4 &|9304<H
annual account 周年帐目；周年帐目报表；年度决算；年结 zN
Xk dw
annual accounting date 年结日期 **s:H'M w_
annual allowance 每年免税额；年积金；年度津贴；年津 (1jkZ^7
annual balance 年度余额 Yhlk#>I
annual disposable income 每年可动用收入 YKM(qh2
annual estimates 周年预算 |}mBW@ah
annual fee 年费 d[$1:V
annual general meeting 周年大会 K8 ThZY%
annual growth rate 年增率；每年增长率
dc5B#
annual long-term supplement 长期个案每年补助金 7< 1Y%|x`
annual pensionable emolument 可供计算退休金的年薪 r`7`f xe
annual report 年报 w[|!$J?
Annual Report on the Consumer Price Index 《消费物价指数年报》 f%@Y
XGf
annual return 周年报表；周年申报表；每年报税表格 y|lP.N/
Annual Return Rules 《周年报表规则》 B2
Orw8F
annual review of consumer prices 每年消费物价回顾 ?_tOqh@in
annual roll-forward basis 逐年延展方式 41C=O@9m
annual salary 年薪 * i$+i
annual statement 年度报表；年度决算表 ?tSY=DK\n
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Y":hb;&
annuitant 年金受益人 ^ul `b
annuity 年金 R/^ rh
annuity contract 年金合约 }'X}!_9w>
annuity on human life 人寿年金 H"&N<"hw
antecedent debt 先前的债项 #o^E1cI
ante-dated cheque 倒填日期支票 F%Mlid;1
anticipated expenditure 预期开支 j5 /H#_ .
anticipated net profit 预期纯利 km|~DkJ\a`
anticipated revenue 预期收入 +b{h*WW dj
anti-inflation measure 反通货膨胀措施 0`qq"j[6a
anti-inflationary stance 反通货膨胀立场 .#Sd|C]R7
apparent deficit 表面赤字 ^~A r
apparent financial solvency 表面偿债能力 ~I^]O \?
apparent partner 表面合伙人 \+> b W (
application for personal assessment 个人入息课税申请书 mV4} -
application of fund 资金应用 hi
]+D= S
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 T LV) mCZ
appointed actuary 委任精算师 m3|,c[M1
appointed auditor 委任核数师；委任审计师 [Q$"+@jw
appointed trustee 委任的受托人 RdY #B;
appointer 委任人 ER|5_
apportioned pro rata 按比例分摊 :8 )4:4$^
apportionment 分配；分摊 >i ~zG6H
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sP&E{{<QTF
apportionment formula 分摊方程式 -51L!x}1c
apportionment of estate duty 遗产税的分摊 lq
9c2xK
appraisal 估价；评估 LvA IAknc
appreciable growth 可观增长 x)Gox
H~#
appreciable impact 显着影响 +_ G'FD
appreciable increase 可观增长 +22[ h@
appreciation 增值；升值 '"KK|] vJ
appreciation against other currencies 相对其他货币升值 9GGBJTk-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yT,UM^'
appreciation tax 增值税 9c?izp A
appropriation 拨款；拨用；拨付 lW2q V R
appropriation account 拨款帐目 ]O \6.>H
Appropriation Bill 拨款法案 |zUDu\MZ{
appropriation-in-aid system 补助拨款办法 !C+25vup
approved assets 核准资产 9\n}!{@i
approved basket stock 认可一篮子证券 ?O3 G
approved budget 核准预算 h FjW.~B
approved charitable donation 认可慈善捐款 cN :;ir
approved charitable institution 认可慈善机构 REsT hB
approved currency 核准货币；认可货币 [[|;Wr} 2
approved estimates 核准预算 p75w^
approved estimates of expenditure 核准开支预算 zZ wD)p?_g
approved overseas insurer 核准海外保险人 vTP_vsdeG
approved overseas trust company 核准海外信托公司 lWdE^-
approved pooled investment fund 核准汇集投资基金 k |Lm;g
approved provident fund scheme 认可公积金计划 yZ P+
approved provision 核准拨款 SVpe^iQ]1\
approved redeemable share 核准可赎回股份 <zUmcZ
approved regional stock 认可地区性证券 S
xg Y q
approved retirement scheme 认可退休金计划 z/T ZOFaM
approved subordinated loan 核准附属贷款 $C>EnNx
arbitrage 套戥；套汇；套利 !Zwl9DX3
arbitrageur 套戥者；套汇者 (sl~n_<ds8
arbitrary amount 临时款项 uI%[1`2 N-
arrangement 措施；安排；协定 V]8fn MH
arrears 欠款 61KJ(
rSX3
arrears of pay 欠付薪酬 ] x Kmz
arrears of revenue 逾期未收税款；逾期未收的帐项 ML]?`qv '
articles of association 组织章程；组织细则；组织章程细则 0O:TKgb&C.
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n/6A@C
ascertainment of profit 确定利润 T]myhNk
"Asia Clear" “亚洲结算系统”
