allotment 分配；配股 1v inO!
allotment notice 股份配售通知；配股通知 lUIh0%O
allotment of shares 股份分配 >Z>s R0s7
allowable 可获宽免；免税的 /
^$n&gI
allowable business loss 可扣除的营业亏损 D<'G\#n3I=
allowable expenses 可扣税的支出 rN'8,CV
allowance 免税额；津贴；备抵；准备金 C9 j
{:&
allowance for debts 债项的免税额 gjzU%{ T ?
allowance for depreciation by wear and tear 耗损折旧免税额 Y-+JDrK
allowance for funeral expenses 殡殓费的免税额 *^:s! F
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0[p "8+ x
allowance for repairs and outgoings 修葺及支出方面的免税额 VV"w{#XK w
allowance to debtor 给债务人的津贴 DD}YbuO 7
alteration of capital 资本更改 Kf#
iF *
alternate trustee 候补受托人 gI00@p:m
amalgamation 合并 +z<GycIc?K
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d%:J-UtG"
ambit of charges 征税范围；收费范围 5DJ!:QY!
amended valuation 经修订的估值 5!BW!-q
American Commodities Exchange 美国商品交易所 M'J CT'(X
American Express Bank Limited 美国运通银行 q<[o 4qY
American Stock Exchange 美国证券交易所 oG\lejO
amortization 摊销 y1B' _s
amount due from banks 存放银行同业的款项 piFZu/~Gq\
amount due from banks abroad 存放海外银行同业的款项 ;
Irn{O
amount due from holding companies 控股公司欠款 q q"0X! w
amount due from local banks 存放本港银行同业的款项 qfqL"G
amount due to banks 银行同业的存款 0nZQ" {x
amount due to banks abroad 海外银行同业的存款 ,I
H~
amount due to holding companies 控股公司存款 k\Y*tY#2
amount due to local banks 本港银行同业的存款 #'y& M t
amount due to outport banks 外埠银行同业的存款 W4(GI]`_+
amount for note issue 发行纸币的款额 :Sn4Pg
`Q
amount of bond 担保契据的款额 9W& nA r
amount of consideration 代价款额 wQ8<%qi"L
amount of contribution 供款数额 ji<(}d~L*
amount of indebtedness 负债款额 _<'?s>(U '
amount of principal of the loan 贷款本金额 "JE->iD
amount of rates chargeable 应征差饷数额 3`;1;T2$B
amount of share capital 股本额 `3* QKi$
amount of sums assured 承保款额 F`1J&S;C
amount of variation 变动幅度 |uI~}pSG
amount of vote 拨款数额 :< HLw.4O
amount payable 应付款额 .)<l69ZD Z
amount receivable 应收款额 _ jH./ @G
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <sSH^J4QqX
analysis 分析 ^oR
q u
ancillary risk 附属风险 ez~u A4
annual account 周年帐目；周年帐目报表；年度决算；年结 mY]o_ \`
annual accounting date 年结日期 YF>1 5{H
annual allowance 每年免税额；年积金；年度津贴；年津 ibLx'<
annual balance 年度余额 pG 22N x
annual disposable income 每年可动用收入 sRZ?Ilua6
annual estimates 周年预算 ihekON":
annual fee 年费 n2|@Hz_
annual general meeting 周年大会 s>
%.bA xc
annual growth rate 年增率；每年增长率 *P|~v Cnr
annual long-term supplement 长期个案每年补助金 !?lvmq
annual pensionable emolument 可供计算退休金的年薪 ]x(6^:D5
annual report 年报 dH'02[;
Annual Report on the Consumer Price Index 《消费物价指数年报》 % bKy
annual return 周年报表；周年申报表；每年报税表格 Y#+ Ws0wN
Annual Return Rules 《周年报表规则》 WVz2 b zj
annual review of consumer prices 每年消费物价回顾 dnV& U%fO
annual roll-forward basis 逐年延展方式 }2S)CL=
annual salary 年薪 wc-v]$DW
annual statement 年度报表；年度决算表 s p+'c;a
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 WJ^]mpH9
annuitant 年金受益人 PPh<9$1\g
annuity 年金 U.h2 (-p
annuity contract 年金合约 g yegdky3
annuity on human life 人寿年金 9|Ylv: sR
antecedent debt 先前的债项 %gWQ}QF
ante-dated cheque 倒填日期支票 &[SFl{fx>-
anticipated expenditure 预期开支
?zfm"o
anticipated net profit 预期纯利 Pz\B
yD
anticipated revenue 预期收入 CH q5KB98+
anti-inflation measure 反通货膨胀措施 &%g$Bi,G
anti-inflationary stance 反通货膨胀立场 rITA -W O
apparent deficit 表面赤字 @pH6FXVGzt
apparent financial solvency 表面偿债能力 PHJHW#sv
apparent partner 表面合伙人 P1)87P
application for personal assessment 个人入息课税申请书
Frz
application of fund 资金应用 ia-ht>F*;
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 "zkQ u
appointed actuary 委任精算师 2R,8q0qR:
appointed auditor 委任核数师；委任审计师 #f%fY%5q
appointed trustee 委任的受托人 ;-BN~1 Jg
appointer 委任人 # ,97 ]
apportioned pro rata 按比例分摊 u,{R,hTDS
apportionment 分配；分摊 P 00%EB
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /t ! 5||G
apportionment formula 分摊方程式 q8n@ fi6
apportionment of estate duty 遗产税的分摊 Ep:hObWG)
appraisal 估价；评估 <4< y
appreciable growth 可观增长 Z>3m-:-e
appreciable impact 显着影响 <P/odpmc
appreciable increase 可观增长 ;?q}98-2
appreciation 增值；升值 C+"c^9[
appreciation against other currencies 相对其他货币升值 k_uI&,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LbYIRX
appreciation tax 增值税 % *o
appropriation 拨款；拨用；拨付 bC98<if
appropriation account 拨款帐目 s= 5 k7
Appropriation Bill 拨款法案 (h= ]
Ox
appropriation-in-aid system 补助拨款办法 gsUF\4A(J
approved assets 核准资产 !0P:G#o-$
approved basket stock 认可一篮子证券 m ) rVzL
approved budget 核准预算 G e5Yz.Q v
approved charitable donation 认可慈善捐款 -7'|&zP
approved charitable institution 认可慈善机构 !^s -~`'\~
approved currency 核准货币；认可货币 Ryh 0r
approved estimates 核准预算 )=`DEbT
approved estimates of expenditure 核准开支预算 X6_
RlV]Sk
approved overseas insurer 核准海外保险人 B}. :7,/0
approved overseas trust company 核准海外信托公司 BkPt 1i
approved pooled investment fund 核准汇集投资基金 7a^D[f0V
approved provident fund scheme 认可公积金计划 6 VuyKt
approved provision 核准拨款 Qe-Pg^PS]
approved redeemable share 核准可赎回股份 yla- X|>
approved regional stock 认可地区性证券 ;#S]mso1
approved retirement scheme 认可退休金计划 1P'A*`!K
approved subordinated loan 核准附属贷款 ,zr,>^ v
arbitrage 套戥；套汇；套利 $ZZ?*I
arbitrageur 套戥者；套汇者 wa{!%qu5.R
arbitrary amount 临时款项 nnvS.s`O
arrangement 措施；安排；协定 >)G [ww[
arrears 欠款 >d &0a:
arrears of pay 欠付薪酬 5S
_fvW;
arrears of revenue 逾期未收税款；逾期未收的帐项 S=.%aB
articles of association 组织章程；组织细则；组织章程细则 GB<.kOGQ[
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /U0Hk>$~(
ascertainment of profit 确定利润 fA]sPh4Uag
"Asia Clear" “亚洲结算系统”
