allotment 分配；配股 wbImE;-Z
allotment notice 股份配售通知；配股通知 Z2
3*`yR
allotment of shares 股份分配 qvH RP@
allowable 可获宽免；免税的 '.$va <
allowable business loss 可扣除的营业亏损 +!6dsnr8
allowable expenses 可扣税的支出 S!oG|%VuB#
allowance 免税额；津贴；备抵；准备金 ?7| 6jTIs
allowance for debts 债项的免税额 8n'"RaLQ8
allowance for depreciation by wear and tear 耗损折旧免税额 ;l$F<CzJay
allowance for funeral expenses 殡殓费的免税额 Ec4+wRWk85
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {];8jdg/?
allowance for repairs and outgoings 修葺及支出方面的免税额 =G<i6%(^g
allowance to debtor 给债务人的津贴 B&}, W* p
alteration of capital 资本更改 QA"mWw-Ds
alternate trustee 候补受托人 kD ?lMA__
amalgamation 合并 3v?R"2\qS
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Oye:V
ambit of charges 征税范围；收费范围 z4B-fS ]
amended valuation 经修订的估值 aM6qYO!jA
American Commodities Exchange 美国商品交易所 I[g;p8jr
American Express Bank Limited 美国运通银行 A8jj]J+
American Stock Exchange 美国证券交易所 jM 07&o]D
amortization 摊销 "tX=^4
amount due from banks 存放银行同业的款项 ~jOn)jBRZ
amount due from banks abroad 存放海外银行同业的款项 drkY~!a
amount due from holding companies 控股公司欠款 }@Dgr)*+
amount due from local banks 存放本港银行同业的款项 D *Hy 2eZ.
amount due to banks 银行同业的存款 _X/`7!f
amount due to banks abroad 海外银行同业的存款 ]38{du
amount due to holding companies 控股公司存款 -:]-g:;/
amount due to local banks 本港银行同业的存款 YEiQ`sYKG
amount due to outport banks 外埠银行同业的存款 d) i64"
amount for note issue 发行纸币的款额 +#@)C?G,TF
amount of bond 担保契据的款额 ?ypX``3#s7
amount of consideration 代价款额 {1VMwAN j
amount of contribution 供款数额 GUH-$rA
amount of indebtedness 负债款额 WJA0 `<~
amount of principal of the loan 贷款本金额 xZc].l6
amount of rates chargeable 应征差饷数额 sCrOdJ6|
amount of share capital 股本额 $! q(-+(
amount of sums assured 承保款额 knb 9s `wR
amount of variation 变动幅度 i"Z
amount of vote 拨款数额 l.3|0lopX)
amount payable 应付款额 ):5M +
amount receivable 应收款额 r&0IhE
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YQ
_]Jv k
analysis 分析 I|eY eJ3
ancillary risk 附属风险 XhEJF !
annual account 周年帐目；周年帐目报表；年度决算；年结
[!'fE #"a
annual accounting date 年结日期 Op>l~{{
{
annual allowance 每年免税额；年积金；年度津贴；年津 o1^Rx5
annual balance 年度余额 &4}Uaxt)
annual disposable income 每年可动用收入 /Y_)dz^ @
annual estimates 周年预算 u+_6V
annual fee 年费 xk\n F0z
annual general meeting 周年大会 Z^_-LX:%
annual growth rate 年增率；每年增长率 \YMe&[C:o
annual long-term supplement 长期个案每年补助金 d:&=|kKw
annual pensionable emolument 可供计算退休金的年薪 U5!~ @XjG>
annual report 年报 kh5VuXpe
Annual Report on the Consumer Price Index 《消费物价指数年报》 wRsh @I<
annual return 周年报表；周年申报表；每年报税表格 P7 D__hoE
Annual Return Rules 《周年报表规则》 L,7+26XV"B
annual review of consumer prices 每年消费物价回顾 2Q81#i'Cm
annual roll-forward basis 逐年延展方式 8{)j"rghah
annual salary 年薪 )z
Hib;O
annual statement 年度报表；年度决算表 zg+6<
.Sf
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ) z=L^ot
annuitant 年金受益人 0E^6"nt7N
annuity 年金 Nay&cOz
annuity contract 年金合约 s1kG:h2 |$
annuity on human life 人寿年金 HB :VpNFn
antecedent debt 先前的债项 "xx
t_
ante-dated cheque 倒填日期支票 ^= .QQo||B
anticipated expenditure 预期开支 HpGI\s
anticipated net profit 预期纯利 '5;
/V
anticipated revenue 预期收入 Wfp>BC
anti-inflation measure 反通货膨胀措施 ;'i>^zX`
anti-inflationary stance 反通货膨胀立场 <l!{j? Kx
apparent deficit 表面赤字 3 z~d7J
apparent financial solvency 表面偿债能力 sn-P&"q
apparent partner 表面合伙人 qS?uMms7w
application for personal assessment 个人入息课税申请书 b-Xc6f
application of fund 资金应用 6i7 +.#s
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"[Q=$2<<
appointed actuary 委任精算师 ,(y6XUV~
appointed auditor 委任核数师；委任审计师 u?%FD~l:uU
appointed trustee 委任的受托人 D@?Tq,=
[
appointer 委任人 @ CNe) &U
apportioned pro rata 按比例分摊 zbgH}6b
apportionment 分配；分摊 efX iZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sp8P[W1a
apportionment formula 分摊方程式 P,W(9&KM
apportionment of estate duty 遗产税的分摊 _/[}PQC6G
appraisal 估价；评估 ^+k~{ F,)
appreciable growth 可观增长 `J zP V/6
appreciable impact 显着影响 MiN|u
appreciable increase 可观增长 D&-cNxh
appreciation 增值；升值 :/XWk
%
appreciation against other currencies 相对其他货币升值 F \Q X=n
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Il fH
appreciation tax 增值税 h,@tfd U^
appropriation 拨款；拨用；拨付 n"g)hu^B
appropriation account 拨款帐目 wY xk[)&Y
Appropriation Bill 拨款法案 'izv[{!n{
appropriation-in-aid system 补助拨款办法 r(OH
approved assets 核准资产 ,vs# (d6 G
approved basket stock 认可一篮子证券 WWgJ !Uz
approved budget 核准预算 _h^er+d!_
approved charitable donation 认可慈善捐款 Nf!WqD* je
approved charitable institution 认可慈善机构 FT[of(g^
approved currency 核准货币；认可货币 \ IX|{]*D
approved estimates 核准预算 7
?"-:q
approved estimates of expenditure 核准开支预算 ?X^.2+]*&
approved overseas insurer 核准海外保险人 a%*W(
4=Y
approved overseas trust company 核准海外信托公司 hEMS
approved pooled investment fund 核准汇集投资基金 k, >*.Yoh
approved provident fund scheme 认可公积金计划 b"pN; v
approved provision 核准拨款 moCr4*jDX,
approved redeemable share 核准可赎回股份 %v)+]Ds{
approved regional stock 认可地区性证券 /K :H2?J
approved retirement scheme 认可退休金计划 D $&6 8
approved subordinated loan 核准附属贷款 g+%Pg@[
arbitrage 套戥；套汇；套利 +HkEbR'G0
arbitrageur 套戥者；套汇者 `dJ?j[
P,p
arbitrary amount 临时款项 V i<6i0
arrangement 措施；安排；协定 z `:tl 7
arrears 欠款 5gKXe4}\/|
arrears of pay 欠付薪酬 3DOc,}nI~@
arrears of revenue 逾期未收税款；逾期未收的帐项 7-("pp YX=
articles of association 组织章程；组织细则；组织章程细则 Ti>2N
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ->r udRQ
ascertainment of profit 确定利润 .1F41UyL
"Asia Clear" “亚洲结算系统”
