allotment 分配；配股 #\ #3r
allotment notice 股份配售通知；配股通知 J633uH}}
allotment of shares 股份分配 PsbG| ~
allowable 可获宽免；免税的 k ZxW"2
allowable business loss 可扣除的营业亏损 uR_F,Mp?%u
allowable expenses 可扣税的支出 CGZ^hoh/
allowance 免税额；津贴；备抵；准备金 8TPN#"
allowance for debts 债项的免税额 >1ZJ{s e
allowance for depreciation by wear and tear 耗损折旧免税额 -DCa
allowance for funeral expenses 殡殓费的免税额 $ r79n-
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !d8 A
allowance for repairs and outgoings 修葺及支出方面的免税额 w z= z?AZW
allowance to debtor 给债务人的津贴 mCdgKr|n
alteration of capital 资本更改 " U8S81'
alternate trustee 候补受托人 ; )llt
G
amalgamation 合并 af'@h:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jg_n 7
ambit of charges 征税范围；收费范围 Uu'dv#4 Iw
amended valuation 经修订的估值 |=5/Rax ^
American Commodities Exchange 美国商品交易所 Z 0* %Rq
American Express Bank Limited 美国运通银行 >qh?L#Fk
American Stock Exchange 美国证券交易所 ; LMWNy4
amortization 摊销 2f,2rW^
i
amount due from banks 存放银行同业的款项 y LM"+.?pL
amount due from banks abroad 存放海外银行同业的款项 tsv$ r$Se
amount due from holding companies 控股公司欠款 x_!ZycEa
amount due from local banks 存放本港银行同业的款项 @cv{rr
amount due to banks 银行同业的存款 XUS vhr$|
amount due to banks abroad 海外银行同业的存款 h{_*oBa
amount due to holding companies 控股公司存款 CDdkoajBa
amount due to local banks 本港银行同业的存款 &HDP!SLS
amount due to outport banks 外埠银行同业的存款 4!%F\c46
amount for note issue 发行纸币的款额 s bS~N*{E
amount of bond 担保契据的款额 &leK}je [
amount of consideration 代价款额 $$1qF"G F
amount of contribution 供款数额 a$JLc a
amount of indebtedness 负债款额 8l>CR#%@C
amount of principal of the loan 贷款本金额 `.v( fC
amount of rates chargeable 应征差饷数额 Tlodn7%",
amount of share capital 股本额 JhX=l-?
amount of sums assured 承保款额 4c159wsnQ
amount of variation 变动幅度 , Z ~ ;U
amount of vote 拨款数额 Bs!4H2@{(]
amount payable 应付款额 1 RqgMMJL
amount receivable 应收款额 H%}IuHhN)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L
CSeOR
analysis 分析 `78V
%\
ancillary risk 附属风险 bx}fj#J]En
annual account 周年帐目；周年帐目报表；年度决算；年结 ~?U*6P)o
annual accounting date 年结日期 KnzsHli,~k
annual allowance 每年免税额；年积金；年度津贴；年津 Vrp[r *V@E
annual balance 年度余额 \ x+ 3f
annual disposable income 每年可动用收入 ~cqryr9
annual estimates 周年预算 @i%YNI5*
annual fee 年费 G>z,#Xt
annual general meeting 周年大会 R_kQPP
annual growth rate 年增率；每年增长率 ,1 UZv>}S
annual long-term supplement 长期个案每年补助金 io%')0p5q
annual pensionable emolument 可供计算退休金的年薪 m*e YC
annual report 年报 `<fh+*
Annual Report on the Consumer Price Index 《消费物价指数年报》 %y<]Yzv.
annual return 周年报表；周年申报表；每年报税表格 ..<3%fL3
Annual Return Rules 《周年报表规则》 :c] `D >
annual review of consumer prices 每年消费物价回顾 ,)fkr]`<
annual roll-forward basis 逐年延展方式 * fc-gAj
annual salary 年薪 RBGX_v?
annual statement 年度报表；年度决算表 !GK$[9
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 r\M9_s8
annuitant 年金受益人 L%cVykWY"
annuity 年金 uTvv (f
annuity contract 年金合约 -?a<qa?$
annuity on human life 人寿年金 p>*i$
antecedent debt 先前的债项 |qN'P}L
ante-dated cheque 倒填日期支票 =A!S/;z>
anticipated expenditure 预期开支 b ,^*mx=
anticipated net profit 预期纯利 x?yD=Mq_
anticipated revenue 预期收入 #kmh
:P
anti-inflation measure 反通货膨胀措施 :k,Q,B.I
anti-inflationary stance 反通货膨胀立场 KMK `F{
apparent deficit 表面赤字 #AVi
M_u
apparent financial solvency 表面偿债能力 lmCZ8 j(FF
apparent partner 表面合伙人 N Pjv)TN}3
application for personal assessment 个人入息课税申请书 t+TYb#Tc
application of fund 资金应用 =VP=|g
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 W WG /k17
appointed actuary 委任精算师 Mi7y&~,
appointed auditor 委任核数师；委任审计师 3f76kl(&
appointed trustee 委任的受托人 cO#oH2}
appointer 委任人 ^U q
apportioned pro rata 按比例分摊 Iy7pt~DJ,
apportionment 分配；分摊 y 'M#z_.z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^ 4hO8
apportionment formula 分摊方程式 p@Q5b}xCG_
apportionment of estate duty 遗产税的分摊 v3RcwySk
appraisal 估价；评估 % y`7);.q
appreciable growth 可观增长 nCxAQ|P?
appreciable impact 显着影响 -X1X)0v$
appreciable increase 可观增长 4? (W%?
appreciation 增值；升值 (9RslvK L
appreciation against other currencies 相对其他货币升值 FG-L0X
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KFWJ}pNq
appreciation tax 增值税 0@=MOGQb
appropriation 拨款；拨用；拨付 )j&" %[2F
appropriation account 拨款帐目 H{G{H=K _
Appropriation Bill 拨款法案 )Hw:E71h2
appropriation-in-aid system 补助拨款办法 x4K`]Fvhl
approved assets 核准资产 u5E]t9~Pq
approved basket stock 认可一篮子证券 o'V%EQ
approved budget 核准预算 QLq@u[A
approved charitable donation 认可慈善捐款 WE!v
S Z3R
approved charitable institution 认可慈善机构 w!3>N"em
approved currency 核准货币；认可货币 6XV<?
9q
approved estimates 核准预算 pBJAaCGm
approved estimates of expenditure 核准开支预算 =hH.zr I6e
approved overseas insurer 核准海外保险人 =tdSq"jh
approved overseas trust company 核准海外信托公司 odu DA:
approved pooled investment fund 核准汇集投资基金 P`SnavQBt
approved provident fund scheme 认可公积金计划 u\e\'\
approved provision 核准拨款 uOi&G: =
approved redeemable share 核准可赎回股份 3sm M,fi
approved regional stock 认可地区性证券 8g/F)~s^F
approved retirement scheme 认可退休金计划 +C {p%`<
approved subordinated loan 核准附属贷款 gUax'^w;V;
arbitrage 套戥；套汇；套利 DPHQ,dkp
arbitrageur 套戥者；套汇者 +V( 5w`qx
arbitrary amount 临时款项 pw020}`
arrangement 措施；安排；协定 M: SO2Czz
arrears 欠款 pK&I^r
arrears of pay 欠付薪酬 [J#1Ff;
arrears of revenue 逾期未收税款；逾期未收的帐项 (M-ZQ
-
articles of association 组织章程；组织细则；组织章程细则 %Z]'!X
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 12 `_;[37
ascertainment of profit 确定利润 O}ejWP8>
"Asia Clear" “亚洲结算系统”
