allotment 分配；配股 #m<uG5l`
allotment notice 股份配售通知；配股通知 +'93%/:
allotment of shares 股份分配 cc`u{F9
allowable 可获宽免；免税的 c1FSQ
m81
allowable business loss 可扣除的营业亏损 yN `&o ya
allowable expenses 可扣税的支出 c C) < Y#1
allowance 免税额；津贴；备抵；准备金 n<FUaR>q}
allowance for debts 债项的免税额 Asuu
gcN*
allowance for depreciation by wear and tear 耗损折旧免税额 Zon7G6s9`
allowance for funeral expenses 殡殓费的免税额 @@\px 66
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u0k'Jh]K
allowance for repairs and outgoings 修葺及支出方面的免税额 -W@nc
QL}
allowance to debtor 给债务人的津贴 ~}ifwm'7 a
alteration of capital 资本更改 PcZ<JJ16F$
alternate trustee 候补受托人 3w p@OF_
amalgamation 合并 H $^9#{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]:2Ro:4Yv
ambit of charges 征税范围；收费范围 E'mT%@M OM
amended valuation 经修订的估值
IaRwPDj6
American Commodities Exchange 美国商品交易所 ~(tt.l#
American Express Bank Limited 美国运通银行 Y?K?*`Pkc1
American Stock Exchange 美国证券交易所 >f^kp8`3{Y
amortization 摊销 S[y_Ew zq
amount due from banks 存放银行同业的款项 v) |a}5={
amount due from banks abroad 存放海外银行同业的款项 | ~>7_:
amount due from holding companies 控股公司欠款 !U P B4I
amount due from local banks 存放本港银行同业的款项 #"TYk@whWf
amount due to banks 银行同业的存款 Y^d#8^cP
amount due to banks abroad 海外银行同业的存款 u-jc8W`Zd
amount due to holding companies 控股公司存款 N:p
P@o
amount due to local banks 本港银行同业的存款 GJE+sqMX1
amount due to outport banks 外埠银行同业的存款 M3!;u%~} s
amount for note issue 发行纸币的款额 M
e: l)8+
amount of bond 担保契据的款额 JS\]| ~Gd
amount of consideration 代价款额 ~Hg*vCd ?
amount of contribution 供款数额 =2rdbq6R
amount of indebtedness 负债款额 I(&N2L$-
amount of principal of the loan 贷款本金额 /GJL&R Mx
amount of rates chargeable 应征差饷数额 `< T4 En
amount of share capital 股本额 KdZ=g ZSH
amount of sums assured 承保款额 g%^/^<ei
amount of variation 变动幅度 8
ks\-38n1
amount of vote 拨款数额 yD!GgnW
amount payable 应付款额 /?Y4C)G
amount receivable 应收款额 -R];tpddR5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {`)o xzR
analysis 分析 ${ DSH
ancillary risk 附属风险 6 q0)/|,@
annual account 周年帐目；周年帐目报表；年度决算；年结 ei1;@k/
annual accounting date 年结日期 4~oRcO8!Y
annual allowance 每年免税额；年积金；年度津贴；年津 IvQuxs &a
annual balance 年度余额 l$HBYA\Qh
annual disposable income 每年可动用收入 q`z1 ht
nf
annual estimates 周年预算 ;F%
EW`7
annual fee 年费 '?NMQ
annual general meeting 周年大会 5__B
M5|
annual growth rate 年增率；每年增长率 Y! [ i=/
annual long-term supplement 长期个案每年补助金 "5N$u(: b
annual pensionable emolument 可供计算退休金的年薪 HKO SS-`5
annual report 年报 I'n}6D.M
Annual Report on the Consumer Price Index 《消费物价指数年报》 apM)$
annual return 周年报表；周年申报表；每年报税表格 :]8A;`G}
Annual Return Rules 《周年报表规则》 Y37qjV
annual review of consumer prices 每年消费物价回顾 9 MQwc
annual roll-forward basis 逐年延展方式 Dcs O~mg
annual salary 年薪 + yk 0ez
annual statement 年度报表；年度决算表 t v`c" Pb
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 "_BW UY
annuitant 年金受益人 ,PKUgL}w
annuity 年金 CSWA/#&8>
annuity contract 年金合约 QJx<1#
annuity on human life 人寿年金 ehe#"exCB
antecedent debt 先前的债项 /
a-s9<
ante-dated cheque 倒填日期支票 <5FGL 96
anticipated expenditure 预期开支 37tJ6R6[
anticipated net profit 预期纯利 y6G6wk;
anticipated revenue 预期收入 Gcxz$.(
anti-inflation measure 反通货膨胀措施 _]3#C[1L
anti-inflationary stance 反通货膨胀立场 4/S3hH
apparent deficit 表面赤字 D
I-CC[
apparent financial solvency 表面偿债能力 qI74a F
apparent partner 表面合伙人 |x _jpR
application for personal assessment 个人入息课税申请书 _Ix Ynm`pc
application of fund 资金应用 hHO x ]
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 pOl6x iMx
appointed actuary 委任精算师 v`7~#Avhz
appointed auditor 委任核数师；委任审计师 L1@<7?@X
appointed trustee 委任的受托人 G/( tgQ
appointer 委任人 "1DlusmCCB
apportioned pro rata 按比例分摊 4VsttT
apportionment 分配；分摊 brqmi<*9"[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Fs=E8' b
apportionment formula 分摊方程式 H:z<]R
c
apportionment of estate duty 遗产税的分摊 Z{ F^ qwne
appraisal 估价；评估 LiGECqWBa'
appreciable growth 可观增长 _4k z lD
appreciable impact 显着影响 zE}ry!{
appreciable increase 可观增长 {e[~ 1]j3
appreciation 增值；升值 !\Xrl) $j{
appreciation against other currencies 相对其他货币升值 a?W<<9]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +J42pSxzoo
appreciation tax 增值税 BGu<1$ G
appropriation 拨款；拨用；拨付 )g U#[}6H
appropriation account 拨款帐目
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Appropriation Bill 拨款法案 uXG$YDKqC
appropriation-in-aid system 补助拨款办法 zx?|5=+!
approved assets 核准资产 w(y
9y9r]
approved basket stock 认可一篮子证券 oHu 7<r
approved budget 核准预算 /}d)g4\j
approved charitable donation 认可慈善捐款 o7v9xm+
approved charitable institution 认可慈善机构 h}oV)z6
approved currency 核准货币；认可货币 iE
,"YCK
approved estimates 核准预算 9wC='
approved estimates of expenditure 核准开支预算 2jP(D%n
approved overseas insurer 核准海外保险人 z<cPy)F]"
approved overseas trust company 核准海外信托公司 R!x
/,6,_
approved pooled investment fund 核准汇集投资基金 Q$yQ ^ mG
approved provident fund scheme 认可公积金计划 >T\^dHtz
approved provision 核准拨款 GgvMd~
approved redeemable share 核准可赎回股份 2kFP;7FO
approved regional stock 认可地区性证券 1w 9zl}
approved retirement scheme 认可退休金计划 ;s$
P?('
approved subordinated loan 核准附属贷款 mw\Pv|
arbitrage 套戥；套汇；套利
5^2P\y(?
arbitrageur 套戥者；套汇者 Pi Nf;b^9
arbitrary amount 临时款项 ` TDS 4Y
arrangement 措施；安排；协定 4(8BWP~.y2
arrears 欠款 |1+ m Hp
arrears of pay 欠付薪酬 r!p:73L8
arrears of revenue 逾期未收税款；逾期未收的帐项 d}^hZ8k|
articles of association 组织章程；组织细则；组织章程细则 jh ka ;m
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YJZ`Clp?
ascertainment of profit 确定利润 _= I&zUF
"Asia Clear" “亚洲结算系统”
