allotment 分配；配股 *&NP ?-E
allotment notice 股份配售通知；配股通知 '#'noB ;,
allotment of shares 股份分配 }UhYwJf89
allowable 可获宽免；免税的 u:l-qD9=(
allowable business loss 可扣除的营业亏损 |./mPV r
allowable expenses 可扣税的支出 6zi>Q?] 1
allowance 免税额；津贴；备抵；准备金 "?8)}"/f
allowance for debts 债项的免税额 q)k:pQ
allowance for depreciation by wear and tear 耗损折旧免税额 ;+9OzF ;
allowance for funeral expenses 殡殓费的免税额 +hyOc |5
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m{ /7)2.
allowance for repairs and outgoings 修葺及支出方面的免税额 oW3"J6,S
allowance to debtor 给债务人的津贴 ax&
?Z5%a
alteration of capital 资本更改 b[74 $W{
alternate trustee 候补受托人 ` z&#|0O
amalgamation 合并 %O"8|ZG9{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 80=0S^gEZ
ambit of charges 征税范围；收费范围 Ir9GgB
amended valuation 经修订的估值 \ 2\{c1df
American Commodities Exchange 美国商品交易所 |to P8 6
American Express Bank Limited 美国运通银行 U2
*ORd
American Stock Exchange 美国证券交易所 0,%{r.\S
amortization 摊销 - -5F*a{R|
amount due from banks 存放银行同业的款项 Xh 9QfT ,
amount due from banks abroad 存放海外银行同业的款项 c[h~=0UtJ
amount due from holding companies 控股公司欠款 r_T)| ||v
amount due from local banks 存放本港银行同业的款项 \Vyys[MMY8
amount due to banks 银行同业的存款 x)PW4{3qR
amount due to banks abroad 海外银行同业的存款 +,76|oMsQ%
amount due to holding companies 控股公司存款 }%|ewy9|CW
amount due to local banks 本港银行同业的存款 XiW1X6
amount due to outport banks 外埠银行同业的存款 {&51@ UX
amount for note issue 发行纸币的款额 7~7L5PRW
amount of bond 担保契据的款额 YF5}~M ymF
amount of consideration 代价款额 i>m%hbAk
amount of contribution 供款数额 51|ky-
amount of indebtedness 负债款额 "aJH Ci~l
amount of principal of the loan 贷款本金额
Vj*-E
amount of rates chargeable 应征差饷数额 -#v~;Ci
amount of share capital 股本额 4 PK } lc
amount of sums assured 承保款额 zHJCXTM
amount of variation 变动幅度 )Qbd/zd\U
amount of vote 拨款数额 $dL..QH^K
amount payable 应付款额 '}. Y f_
amount receivable 应收款额 xcB\Y:
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4#$# x=:
analysis 分析 5 UEZpxnv
ancillary risk 附属风险 4EB\R"rWXf
annual account 周年帐目；周年帐目报表；年度决算；年结 Z
vysLHj
annual accounting date 年结日期 P'W} ]mCD
annual allowance 每年免税额；年积金；年度津贴；年津 ^6s im 2
annual balance 年度余额 B8@mL-Z-;
annual disposable income 每年可动用收入 &LLU@ |
annual estimates 周年预算 8w0~2-v.?V
annual fee 年费 IKD{3cVL
annual general meeting 周年大会 @Cj!MZ=T
annual growth rate 年增率；每年增长率 +,Eam6g{
annual long-term supplement 长期个案每年补助金 }icCp)b>v
annual pensionable emolument 可供计算退休金的年薪 mQ[$U
annual report 年报
{2\Y%Y'}*
Annual Report on the Consumer Price Index 《消费物价指数年报》 7({)ou x
annual return 周年报表；周年申报表；每年报税表格 >xFvfuyC
Annual Return Rules 《周年报表规则》 pjeNBSu6
annual review of consumer prices 每年消费物价回顾 q}{E![ZTu
annual roll-forward basis 逐年延展方式 IskL$Y ^
annual salary 年薪 )jM%bUk,!
annual statement 年度报表；年度决算表 c./\sN @
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 6h:QSVfx
annuitant 年金受益人 E]V,
@
annuity 年金 vW+6_41ZM
annuity contract 年金合约 +3v)@18B1
annuity on human life 人寿年金 `|t,Uc|7!
antecedent debt 先前的债项 8g#$Y2P
ante-dated cheque 倒填日期支票 P>/:dt'GJ}
anticipated expenditure 预期开支 '.A!IGsj
anticipated net profit 预期纯利 1By tu >2
anticipated revenue 预期收入 =KE7NXu]-
anti-inflation measure 反通货膨胀措施 v rs
anti-inflationary stance 反通货膨胀立场 !<[+ u
apparent deficit 表面赤字 5!c/J:z
apparent financial solvency 表面偿债能力 u64#,mC[*
apparent partner 表面合伙人 %|-N{> wKy
application for personal assessment 个人入息课税申请书 bvox7V>
application of fund 资金应用 I Xc `Ec
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 (NJ{> @&
appointed actuary 委任精算师 ]S2rqKB
appointed auditor 委任核数师；委任审计师 Ot=>~(u0
appointed trustee 委任的受托人 8v$q+Wic
appointer 委任人 wh:;G`6S
apportioned pro rata 按比例分摊 T.bFB+'E|
apportionment 分配；分摊 :5YIoC
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QoD_`d
apportionment formula 分摊方程式 u0C: q`;z
apportionment of estate duty 遗产税的分摊 d4Uw+3ikW
appraisal 估价；评估 ]*0zir /
appreciable growth 可观增长 N?\X 2J1
appreciable impact 显着影响 bt}8ymcG
appreciable increase 可观增长 }\a#e^-xQ+
appreciation 增值；升值 g"-j/ c
appreciation against other currencies 相对其他货币升值 Wf~^,]9N
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~ k*]Z8Z
appreciation tax 增值税 sW>%mnx
appropriation 拨款；拨用；拨付 l}nV WuD
appropriation account 拨款帐目 oW^b,{~V
Appropriation Bill 拨款法案 XC<fNK
appropriation-in-aid system 补助拨款办法 .$U,bE
approved assets 核准资产
$AK
^E 6
approved basket stock 认可一篮子证券 dX[I
:,z*
approved budget 核准预算 LjZlKB5C
approved charitable donation 认可慈善捐款
[gW eD
approved charitable institution 认可慈善机构 :V/".K-:J
approved currency 核准货币；认可货币 SmXoNiM"y
approved estimates 核准预算 FXCBX:LnvU
approved estimates of expenditure 核准开支预算 *|rdR 2R!
approved overseas insurer 核准海外保险人 \@Wv{0a(
approved overseas trust company 核准海外信托公司 ~Ztn(1N
approved pooled investment fund 核准汇集投资基金 6-U_TV
approved provident fund scheme 认可公积金计划 !BQt+4G7
approved provision 核准拨款 (KQLh,h7
approved redeemable share 核准可赎回股份 1?'4%>kp
approved regional stock 认可地区性证券 Tmg C {_
approved retirement scheme 认可退休金计划 e! u]l
approved subordinated loan 核准附属贷款 :6Ri%
Nb
arbitrage 套戥；套汇；套利 |rx5O5p
arbitrageur 套戥者；套汇者 {&1L &f<
arbitrary amount 临时款项 d`sZ" 8}j
arrangement 措施；安排；协定 {gD ED
arrears 欠款 kowS| c#
arrears of pay 欠付薪酬 U,rI/'
arrears of revenue 逾期未收税款；逾期未收的帐项 t{})6
articles of association 组织章程；组织细则；组织章程细则 w2B)$u
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N&8$tJ(hhx
ascertainment of profit 确定利润 196a YL E
"Asia Clear" “亚洲结算系统”
