allotment 分配；配股 ~Y~M}4
allotment notice 股份配售通知；配股通知 %?+Lkj&
allotment of shares 股份分配 xq g4b{
allowable 可获宽免；免税的 F` e E*&
allowable business loss 可扣除的营业亏损 yLCMu | +
allowable expenses 可扣税的支出 SOsz=bVx
allowance 免税额；津贴；备抵；准备金 %4M,f.[e
allowance for debts 债项的免税额 j ]%XY+e
allowance for depreciation by wear and tear 耗损折旧免税额 @ls/3`E/5E
allowance for funeral expenses 殡殓费的免税额 ; (}~m&p
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F~rl24F
allowance for repairs and outgoings 修葺及支出方面的免税额 P ei Re
allowance to debtor 给债务人的津贴 S w>>
]UjU
alteration of capital 资本更改 MRo_An+
alternate trustee 候补受托人 -"'+#9{h
amalgamation 合并 <uF j5.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v\G
7V
ambit of charges 征税范围；收费范围 v]Pyz<+
amended valuation 经修订的估值 (Ajg LNB
American Commodities Exchange 美国商品交易所 YhRy
C*b
American Express Bank Limited 美国运通银行 ,']CqhL6=R
American Stock Exchange 美国证券交易所 w]h8KNt
amortization 摊销 havmhS )O
amount due from banks 存放银行同业的款项 "v0bdaQH3
amount due from banks abroad 存放海外银行同业的款项 *K?UWi #$
amount due from holding companies 控股公司欠款 fH9"sBiO
amount due from local banks 存放本港银行同业的款项 VR"le&'z"
amount due to banks 银行同业的存款 |"Zf0G
amount due to banks abroad 海外银行同业的存款 ?ZC!E0]
amount due to holding companies 控股公司存款 |[#Qk 4Ttf
amount due to local banks 本港银行同业的存款 A+H8\ew2,
amount due to outport banks 外埠银行同业的存款 dJrUcZBr
amount for note issue 发行纸币的款额 -\%5 aXr
amount of bond 担保契据的款额 2auJp
.
amount of consideration 代价款额 HWFTI /]
amount of contribution 供款数额 8"d??3ZXJ
amount of indebtedness 负债款额 :,qvqh][
amount of principal of the loan 贷款本金额 8#,_%<?UVy
amount of rates chargeable 应征差饷数额 K9 }Brhe
amount of share capital 股本额 $Q'LDmot
amount of sums assured 承保款额 znWB.H
amount of variation 变动幅度 Pz
D30VA
amount of vote 拨款数额 cotySio$
amount payable 应付款额 i-wW
bZ-
amount receivable 应收款额 +zDRed_]=_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Fo ;J3<U)
analysis 分析 a0A=R5_
ancillary risk 附属风险 tG9C(D`G
annual account 周年帐目；周年帐目报表；年度决算；年结 oXk6,b"
annual accounting date 年结日期 H*N{4zBB
annual allowance 每年免税额；年积金；年度津贴；年津 6
~{'\Z
annual balance 年度余额 s%
vy^x29
annual disposable income 每年可动用收入 _ 3>E+9TQ
annual estimates 周年预算 6M_ W(
annual fee 年费 w9"~NK8xzM
annual general meeting 周年大会 WQ:Y NmQ1p
annual growth rate 年增率；每年增长率 OA}; pQ9QN
annual long-term supplement 长期个案每年补助金 9 2D~trn
annual pensionable emolument 可供计算退休金的年薪 }Cfl|t<5f
annual report 年报 tZg)VJQys
Annual Report on the Consumer Price Index 《消费物价指数年报》 Gi@c`lRd1
annual return 周年报表；周年申报表；每年报税表格 %B1TN#KoT
Annual Return Rules 《周年报表规则》 ?0sTx6
x@
annual review of consumer prices 每年消费物价回顾 n?D/bX p
annual roll-forward basis 逐年延展方式 #M#$2Vt
annual salary 年薪 aEa+?6;D
annual statement 年度报表；年度决算表 a\,V>}e
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >6WZSw/Hq
annuitant 年金受益人 iY,oaC~?"N
annuity 年金 d2U?rw_
annuity contract 年金合约 K(lVAKiP]
annuity on human life 人寿年金 a[rb-Z
antecedent debt 先前的债项 14uv[z6
ante-dated cheque 倒填日期支票 0/!0W% f[}
anticipated expenditure 预期开支 -U_,RMw~
anticipated net profit 预期纯利 <|G!Qn?2-
anticipated revenue 预期收入 }? 6;; d#
anti-inflation measure 反通货膨胀措施 H
FyQ$pbBU
anti-inflationary stance 反通货膨胀立场 *$;Zk!sEF
apparent deficit 表面赤字 Vom,^`}
apparent financial solvency 表面偿债能力 br k*;
apparent partner 表面合伙人 ,(sE|B#s
application for personal assessment 个人入息课税申请书 UpSJ%%.n
application of fund 资金应用 rp1+K4]P
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 bF,.6iKI
appointed actuary 委任精算师 @ %q>Jd
appointed auditor 委任核数师；委任审计师 jRDvVV/-wr
appointed trustee 委任的受托人 Nq9M$Nt]
appointer 委任人 Mty[)+se
apportioned pro rata 按比例分摊 ; 5[W*,7s
apportionment 分配；分摊 Q 9 f5}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cud9oJ-=;
apportionment formula 分摊方程式 )xz_ }6b]
apportionment of estate duty 遗产税的分摊 ]WcN6|b+
appraisal 估价；评估 p__N6a
appreciable growth 可观增长 'q}f3u >
appreciable impact 显着影响 @y * TVy
appreciable increase 可观增长 mZ:#d;0
appreciation 增值；升值 AkO);4A;Jd
appreciation against other currencies 相对其他货币升值 SG0P Q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kou7_4oS
appreciation tax 增值税 B` +,
8
appropriation 拨款；拨用；拨付 [[N${ C
appropriation account 拨款帐目 ~>0H
k}Hv
Appropriation Bill 拨款法案 8)"lCIf
appropriation-in-aid system 补助拨款办法 q*a~9.i @
approved assets 核准资产 0u( 0*Xl
approved basket stock 认可一篮子证券 SwO$UqYU=
approved budget 核准预算 WMW
Mb3
approved charitable donation 认可慈善捐款 B~ & }Mv
approved charitable institution 认可慈善机构 @8A[HP
approved currency 核准货币；认可货币 d`5AQfL&
approved estimates 核准预算 R@_3?Z!W=
approved estimates of expenditure 核准开支预算 Ix@B*Xz:`
approved overseas insurer 核准海外保险人 [)0^*A2
approved overseas trust company 核准海外信托公司 nf&5oE^
approved pooled investment fund 核准汇集投资基金 gnxD'1_
approved provident fund scheme 认可公积金计划 6zNWDUf
approved provision 核准拨款 O?A%
approved redeemable share 核准可赎回股份 B J
I N
approved regional stock 认可地区性证券 kFyp;=d:K
approved retirement scheme 认可退休金计划 vo&h6'i>7
approved subordinated loan 核准附属贷款 [>3dhj[;
arbitrage 套戥；套汇；套利 3kF+wifsz
arbitrageur 套戥者；套汇者 C6@*l~j
arbitrary amount 临时款项 7(^F@, ,@
arrangement 措施；安排；协定 9 v3n4=gc
arrears 欠款 Bx$?*y&f!v
arrears of pay 欠付薪酬 R2 J A(Hn
arrears of revenue 逾期未收税款；逾期未收的帐项 y; < }`
articles of association 组织章程；组织细则；组织章程细则 Lz:FR*
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o> Dd1
j
ascertainment of profit 确定利润 Pv\8 \,B9
"Asia Clear" “亚洲结算系统”
