allotment 分配；配股 V'8s8H
allotment notice 股份配售通知；配股通知 |:xYE{*)H
allotment of shares 股份分配 \n8] M\<
allowable 可获宽免；免税的 t<z` N-5*
allowable business loss 可扣除的营业亏损 Tgm nG/Z
allowable expenses 可扣税的支出 lO uHVa*}
allowance 免税额；津贴；备抵；准备金 cDFO; Dr
allowance for debts 债项的免税额 B8V>NvE~o
allowance for depreciation by wear and tear 耗损折旧免税额 ?'@8k pb
allowance for funeral expenses 殡殓费的免税额 %|g>%D3Z?
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T>x&T9
allowance for repairs and outgoings 修葺及支出方面的免税额 aJ-K? xQ
allowance to debtor 给债务人的津贴 v/68*,z[
alteration of capital 资本更改 9F)
z4
alternate trustee 候补受托人 wsIW
|@
amalgamation 合并 {mZC$U'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0=* 8
ambit of charges 征税范围；收费范围 2jg-
amended valuation 经修订的估值 <a cUKfpY
American Commodities Exchange 美国商品交易所 fPn>v)lN{
American Express Bank Limited 美国运通银行 yp KUkH/
American Stock Exchange 美国证券交易所 w+#C-&z
amortization 摊销 ;V*R*R
amount due from banks 存放银行同业的款项 j9 ?}j #@
amount due from banks abroad 存放海外银行同业的款项 ]iN 'x?Fo
amount due from holding companies 控股公司欠款 )Dw,q~xgg0
amount due from local banks 存放本港银行同业的款项 .aAL]-Rj
amount due to banks 银行同业的存款 FbaEB RM
amount due to banks abroad 海外银行同业的存款 u37'~&o{U
amount due to holding companies 控股公司存款 )uj Ex7&c
amount due to local banks 本港银行同业的存款 /']. lp
amount due to outport banks 外埠银行同业的存款 M=F xB;v
amount for note issue 发行纸币的款额 q3.j"WaP
amount of bond 担保契据的款额 Ox&P}P0f
amount of consideration 代价款额 3D!5T8 @
amount of contribution 供款数额 M)' HCnvs'
amount of indebtedness 负债款额 Bg5Wba%NK
amount of principal of the loan 贷款本金额 ^?0DP >XA
amount of rates chargeable 应征差饷数额 l6YtEHNG
amount of share capital 股本额 e
+$p9k~
amount of sums assured 承保款额 k2c}3 MeP
amount of variation 变动幅度 k7?N ?7w
amount of vote 拨款数额 S M0~fAtE
amount payable 应付款额 h U` wVy
amount receivable 应收款额 k9 "[H'
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Qy^1*j<@&
analysis 分析 87<-kV
ancillary risk 附属风险 x(hE3S #+
annual account 周年帐目；周年帐目报表；年度决算；年结 e,F1Xi #d
annual accounting date 年结日期 Q1O}ly}JS
annual allowance 每年免税额；年积金；年度津贴；年津 6-yd]("
annual balance 年度余额 uw [<5
annual disposable income 每年可动用收入 iF-6Y0~8
annual estimates 周年预算 =yr0bGy`-
annual fee 年费 6+.uU[x@
annual general meeting 周年大会 A )^`?m3
annual growth rate 年增率；每年增长率 C\/xl#e<@
annual long-term supplement 长期个案每年补助金 ud xZ0
annual pensionable emolument 可供计算退休金的年薪 G;v8$) Zj
annual report 年报 %+8F'&X
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,TXTS*V?
annual return 周年报表；周年申报表；每年报税表格 eqP&8^HP
Annual Return Rules 《周年报表规则》 GNXH
M*~
annual review of consumer prices 每年消费物价回顾 Gb8D[1=u=
annual roll-forward basis 逐年延展方式 0Fk5kGD,&K
annual salary 年薪 1<BX]-/tP
annual statement 年度报表；年度决算表 jNL w=
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 NLUT#!Gr
annuitant 年金受益人 ]l1\? I
annuity 年金 LQtj~c>X-|
annuity contract 年金合约 v1BDP<qU2
annuity on human life 人寿年金 ap&?r`Tu
antecedent debt 先前的债项 0'V5/W
ante-dated cheque 倒填日期支票 RIb4!!',c
anticipated expenditure 预期开支 zo +nq%=
anticipated net profit 预期纯利 q
}~3C1
anticipated revenue 预期收入 JRSSn]
pw
anti-inflation measure 反通货膨胀措施 cxA ^:3
anti-inflationary stance 反通货膨胀立场 V.O(S\
apparent deficit 表面赤字 .q
`Hjmg<
apparent financial solvency 表面偿债能力 b4E:Wn9x
apparent partner 表面合伙人 3&u&x(
application for personal assessment 个人入息课税申请书 t E@;X=
application of fund 资金应用 zA$k0p
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 u+'tfFds&
appointed actuary 委任精算师 S {;sUGcu
appointed auditor 委任核数师；委任审计师 P%{^ i]
appointed trustee 委任的受托人 y.WEj?E L
appointer 委任人 NWM 8[ dI
apportioned pro rata 按比例分摊 k.uMp<)D
apportionment 分配；分摊 uT }' Y)m
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Po ZuMF
apportionment formula 分摊方程式 <F}_ /q1
apportionment of estate duty 遗产税的分摊 G]+&! 4
appraisal 估价；评估 Qa.<K{m#?
appreciable growth 可观增长 ^C_#<m_k
appreciable impact 显着影响 zUKmx y@
appreciable increase 可观增长 1+9W+$=h2
appreciation 增值；升值 i'9vL:3
appreciation against other currencies 相对其他货币升值 Q$H
G
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {B[=?6tQ
appreciation tax 增值税 >sWp ?
appropriation 拨款；拨用；拨付 &Q>k7L
!
appropriation account 拨款帐目
c|M6 <}
Appropriation Bill 拨款法案 Z?%zgqTXb
appropriation-in-aid system 补助拨款办法 D@
Vt^_
approved assets 核准资产 |2abmuR0
approved basket stock 认可一篮子证券 ^c&L,!_)H
approved budget 核准预算 N'g>MBdI
approved charitable donation 认可慈善捐款 oW<5|FaN
approved charitable institution 认可慈善机构 VO$
iNK
approved currency 核准货币；认可货币 x n5l0'2
approved estimates 核准预算 ^
q<v{_
approved estimates of expenditure 核准开支预算 @&1ZB6OCb:
approved overseas insurer 核准海外保险人 nHm}zOLc
approved overseas trust company 核准海外信托公司 w+yC)Rmz
approved pooled investment fund 核准汇集投资基金 4WJ.^ (
approved provident fund scheme 认可公积金计划 rd9e \%
A
approved provision 核准拨款 d5oIH
approved redeemable share 核准可赎回股份 *.!Np9l,V
approved regional stock 认可地区性证券 B5X (ykaX~
approved retirement scheme 认可退休金计划 E d_N[ I
approved subordinated loan 核准附属贷款 )rekY;
arbitrage 套戥；套汇；套利 r7b1-
arbitrageur 套戥者；套汇者 qWO Ds
arbitrary amount 临时款项 B)qWtMZx
arrangement 措施；安排；协定 !4^C #{$
arrears 欠款 MO
n
arrears of pay 欠付薪酬 !"\80LP
arrears of revenue 逾期未收税款；逾期未收的帐项 tD+9kf2
articles of association 组织章程；组织细则；组织章程细则 ] =>F.GE
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :E:38q,hG
ascertainment of profit 确定利润 i[?Vin
"Asia Clear" “亚洲结算系统”
