allotment 分配；配股 _
$F=A
allotment notice 股份配售通知；配股通知 N~!,
S;w
allotment of shares 股份分配 /e
2zH
allowable 可获宽免；免税的 }4C_r'd6
allowable business loss 可扣除的营业亏损 #[ prG
allowable expenses 可扣税的支出 cW%)C.M
allowance 免税额；津贴；备抵；准备金 cGlN*GJ*H
allowance for debts 债项的免税额 a|t~&\@
allowance for depreciation by wear and tear 耗损折旧免税额 cY5&1Shb~
allowance for funeral expenses 殡殓费的免税额 KhR3$|fH<
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vb>F)X?b_
allowance for repairs and outgoings 修葺及支出方面的免税额 &|Gg46P7
allowance to debtor 给债务人的津贴 r2RJb6
alteration of capital 资本更改 VIAq$iu7
alternate trustee 候补受托人 Ey=2 zo^F
amalgamation 合并 >?^oxB"<Gc
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~0PzRS ^o
ambit of charges 征税范围；收费范围 v'hc-Q9+>
amended valuation 经修订的估值 z*},N$2=
American Commodities Exchange 美国商品交易所 A%D 'Z85
-
American Express Bank Limited 美国运通银行 +xYu@r%R
American Stock Exchange 美国证券交易所 BM!ZdoKrKt
amortization 摊销 [icD*N<Gc
amount due from banks 存放银行同业的款项 p/Ul[7A4e
amount due from banks abroad 存放海外银行同业的款项 ^% f8JoB
amount due from holding companies 控股公司欠款 EE"8s7ZF
amount due from local banks 存放本港银行同业的款项 &wQ;J)13
amount due to banks 银行同业的存款 1
uU$V
=
amount due to banks abroad 海外银行同业的存款 M(C">L]8
amount due to holding companies 控股公司存款 Biv)s@"f-Q
amount due to local banks 本港银行同业的存款 | ke0G
amount due to outport banks 外埠银行同业的存款 pT,8E(*l2
amount for note issue 发行纸币的款额 (.#nl}fA
amount of bond 担保契据的款额 38w^=" -T
amount of consideration 代价款额 Tt: (l/1
amount of contribution 供款数额 &PC6C<<f
amount of indebtedness 负债款额
a>v *
amount of principal of the loan 贷款本金额 0qN`-0Y k
amount of rates chargeable 应征差饷数额 A+l(ew5Lw$
amount of share capital 股本额 V|YQhd0kv
amount of sums assured 承保款额 [5&k{*}}
amount of variation 变动幅度 j @4MV^F2c
amount of vote 拨款数额 z6` 0 Uv~
amount payable 应付款额 qx#M6\L!
amount receivable 应收款额 MF q?mZ,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Zn
9u&!T&
analysis 分析 ,b5'<3\
ancillary risk 附属风险 ;.4y @ ?B
annual account 周年帐目；周年帐目报表；年度决算；年结
Ek<Qz5)
annual accounting date 年结日期 94B%_
annual allowance 每年免税额；年积金；年度津贴；年津 !=Y E hQ-
annual balance 年度余额 W` x.qumN
annual disposable income 每年可动用收入 s*rR> D:
annual estimates 周年预算 1m5l((d
annual fee 年费 {~9z uNi
annual general meeting 周年大会 D9+qT<ojN
annual growth rate 年增率；每年增长率 /l<(i+0
annual long-term supplement 长期个案每年补助金 y[b 8rv
annual pensionable emolument 可供计算退休金的年薪 C_J@:HlJ
annual report 年报 |:C0_`M9
Annual Report on the Consumer Price Index 《消费物价指数年报》 1{N+B#*<[X
annual return 周年报表；周年申报表；每年报税表格 KJ+6Y9b1
Annual Return Rules 《周年报表规则》 `t /j6 e]
annual review of consumer prices 每年消费物价回顾 C+' -TLeu
annual roll-forward basis 逐年延展方式 1J[$f>%n]
annual salary 年薪 T U 6
s~
annual statement 年度报表；年度决算表 i
b zY&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 I0x)d`
annuitant 年金受益人 v*V( hMy
annuity 年金 ,P9F*;Dj
annuity contract 年金合约 %np(z&@ wi
annuity on human life 人寿年金 VJ\q p%
antecedent debt 先前的债项 3t<a3"{9
ante-dated cheque 倒填日期支票 8y27O
anticipated expenditure 预期开支 :a{dWgN
anticipated net profit 预期纯利 {}s/p9F4
anticipated revenue 预期收入 zr! 7*,
p
anti-inflation measure 反通货膨胀措施 9]v,3'QI
anti-inflationary stance 反通货膨胀立场 A O5&Y.A#
apparent deficit 表面赤字 ]EHsRd
apparent financial solvency 表面偿债能力 jSpj6:@B
apparent partner 表面合伙人 :fj>JF\[
application for personal assessment 个人入息课税申请书 .F,l>wUNe
application of fund 资金应用 P%:?"t+J`;
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 X| \`\[
appointed actuary 委任精算师 [2,D] e
appointed auditor 委任核数师；委任审计师 ^mL X}E]
appointed trustee 委任的受托人 ;t*SG*Vi
appointer 委任人 fNLO%\G~2
apportioned pro rata 按比例分摊 GeJ}m yD O
apportionment 分配；分摊 ZV--d'YiEm
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QqQhQ GV
apportionment formula 分摊方程式 >c_fU X={
apportionment of estate duty 遗产税的分摊 bit|L7*14
appraisal 估价；评估 \d;)U4__!
appreciable growth 可观增长 Ug+ K:YUq
appreciable impact 显着影响 D9TjjA|zS
appreciable increase 可观增长 (eF[nfM
appreciation 增值；升值 c@g (_%_|2
appreciation against other currencies 相对其他货币升值 se.HA
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'o)Y!VYnJF
appreciation tax 增值税 s=:)!M.i
appropriation 拨款；拨用；拨付 ng/h6
S
appropriation account 拨款帐目 gIrbOMQ7
Appropriation Bill 拨款法案 .#~!w!T
appropriation-in-aid system 补助拨款办法 B>1,I'/$.
approved assets 核准资产 JOG- i
approved basket stock 认可一篮子证券 @&G} '6vF!
approved budget 核准预算 ftpPrtaP
approved charitable donation 认可慈善捐款 p0W < K
approved charitable institution 认可慈善机构 '4M{Xn}@
approved currency 核准货币；认可货币 &jY|
:Fe
approved estimates 核准预算 ^1~lnD~0
approved estimates of expenditure 核准开支预算 ' ds2\gN
approved overseas insurer 核准海外保险人 Gx$m"Jeq\
approved overseas trust company 核准海外信托公司 v)np.j0V7
approved pooled investment fund 核准汇集投资基金 LCSvw
approved provident fund scheme 认可公积金计划
qv(3qY
approved provision 核准拨款 [;Ih I
approved redeemable share 核准可赎回股份 1Du5Z9AM
approved regional stock 认可地区性证券 4! Radl3`
approved retirement scheme 认可退休金计划 ,y'6vW`%g9
approved subordinated loan 核准附属贷款
s7n7u7$j
arbitrage 套戥；套汇；套利 o@N[O^Q
V
arbitrageur 套戥者；套汇者 OK v2..8
arbitrary amount 临时款项 LpY{<:y
arrangement 措施；安排；协定 pq
r_{
arrears 欠款 K !ILO
arrears of pay 欠付薪酬 cWo>DuW&
arrears of revenue 逾期未收税款；逾期未收的帐项 vv&< 7[
articles of association 组织章程；组织细则；组织章程细则 OLIMgc(W
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4`"}0:t.
ascertainment of profit 确定利润 Yr"Of*VNH
"Asia Clear" “亚洲结算系统”
