allotment 分配；配股 ]5K+W
allotment notice 股份配售通知；配股通知 =A! r ZG
allotment of shares 股份分配 ]#Cc 7wa
allowable 可获宽免；免税的
Nm
! ~h|3
allowable business loss 可扣除的营业亏损 42~.N =2
allowable expenses 可扣税的支出 I_5/e> 9
allowance 免税额；津贴；备抵；准备金 oYdE s&qq
allowance for debts 债项的免税额 -)Bvx>8fq-
allowance for depreciation by wear and tear 耗损折旧免税额 NR
ny]!
allowance for funeral expenses 殡殓费的免税额 CuD}Uo+u
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3dSb!q0&N
allowance for repairs and outgoings 修葺及支出方面的免税额 dQ:F 5|p
allowance to debtor 给债务人的津贴 :hT
.L3n,
alteration of capital 资本更改 X;H\u6-|>6
alternate trustee 候补受托人 DF_wMv:>^
amalgamation 合并 F^$;hMh%
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Fgi`g{N
ambit of charges 征税范围；收费范围 _Dd>e=v
amended valuation 经修订的估值 U(0FL6sPC
American Commodities Exchange 美国商品交易所 $|xSM2
American Express Bank Limited 美国运通银行 y=c={Qz@vn
American Stock Exchange 美国证券交易所 x!fG%o~h
amortization 摊销 CIz0Gjtx6m
amount due from banks 存放银行同业的款项 J$sBfO D
amount due from banks abroad 存放海外银行同业的款项 ;p2b^q'
amount due from holding companies 控股公司欠款 #C PLvg#
amount due from local banks 存放本港银行同业的款项 >s 6ye
amount due to banks 银行同业的存款 &e6UEG
amount due to banks abroad 海外银行同业的存款 ^GAJ9AF@(
amount due to holding companies 控股公司存款 }NoP(&ebz*
amount due to local banks 本港银行同业的存款 `3 i<jZMG
amount due to outport banks 外埠银行同业的存款 %59uR}\
amount for note issue 发行纸币的款额 H0#=oJr$)W
amount of bond 担保契据的款额 T\n6^@.>
amount of consideration 代价款额 9@ YKx0
amount of contribution 供款数额 2cUT bRm
amount of indebtedness 负债款额 gs;^SRE I
amount of principal of the loan 贷款本金额
_XT'h;m
amount of rates chargeable 应征差饷数额 $&&E[JY
amount of share capital 股本额 ,%
Qh S5e
amount of sums assured 承保款额 t"Ci
1"U
amount of variation 变动幅度 Vi: ^bv
amount of vote 拨款数额 =qc+sMo
amount payable 应付款额 BO#tn{(#
amount receivable 应收款额 OtoM
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J C%&d1
analysis 分析 Fr1OzS^&(
ancillary risk 附属风险 NQ,2pM<*-
annual account 周年帐目；周年帐目报表；年度决算；年结 sLW e \o
annual accounting date 年结日期 EkEQFd 5g
annual allowance 每年免税额；年积金；年度津贴；年津 xDIl
annual balance 年度余额
Yw,LEXLY
annual disposable income 每年可动用收入 |],oc AN{
annual estimates 周年预算 e
I+p
annual fee 年费 v .Xmrry
annual general meeting 周年大会 5>&C.+A 9
annual growth rate 年增率；每年增长率 ig4mj47wJ
annual long-term supplement 长期个案每年补助金 i 8:^1rHp)
annual pensionable emolument 可供计算退休金的年薪 \0z<@)r+AJ
annual report 年报 n@9R|biO
Annual Report on the Consumer Price Index 《消费物价指数年报》 RNb" O{3
annual return 周年报表；周年申报表；每年报税表格 _tfi6UQ&lY
Annual Return Rules 《周年报表规则》 xcQ
:&q
annual review of consumer prices 每年消费物价回顾 TTz_w-68
annual roll-forward basis 逐年延展方式 XvkFP'%i/
annual salary 年薪 Sxc p
[g;
annual statement 年度报表；年度决算表 y@\J7 h:
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8C<%Y7) /
annuitant 年金受益人 "^5 % g%
annuity 年金 7z3YzQ=Kg
annuity contract 年金合约 Ui }%T]
annuity on human life 人寿年金 t#=FFQOt
antecedent debt 先前的债项 N|as r,
ante-dated cheque 倒填日期支票 %Sw hNn
anticipated expenditure 预期开支 wE#z)2?
`\
anticipated net profit 预期纯利 rF=\H3`p3
anticipated revenue 预期收入
9/6=[)
anti-inflation measure 反通货膨胀措施 }M~[8f
]
anti-inflationary stance 反通货膨胀立场 D@yu2}F{IY
apparent deficit 表面赤字 SHN'$f0Mb
apparent financial solvency 表面偿债能力 "SU
O2-Gj
apparent partner 表面合伙人
Kl w9
application for personal assessment 个人入息课税申请书 +D|E8sz8
application of fund 资金应用 pSS8 %r%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 io*iA<@Gx
appointed actuary 委任精算师 =yLJGNK[
appointed auditor 委任核数师；委任审计师 rY]QTS">o
appointed trustee 委任的受托人 X!f` !tZ:{
appointer 委任人 wQN/MYF[
apportioned pro rata 按比例分摊 '))=y@M
apportionment 分配；分摊 $WG<
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3Hkb )Wu
apportionment formula 分摊方程式 q 1+{MPJ
apportionment of estate duty 遗产税的分摊 \Wf1b8FW
appraisal 估价；评估 GqD_6cdh
appreciable growth 可观增长 Io7o*::6iw
appreciable impact 显着影响 +XL|bdK
appreciable increase 可观增长 WXCZ
}l
appreciation 增值；升值 VU \{<j{
appreciation against other currencies 相对其他货币升值 N6%M+R/Q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 td(4Fw||1y
appreciation tax 增值税 y!jq!faqt
appropriation 拨款；拨用；拨付 gt Rs||
appropriation account 拨款帐目 yIma 7H@=L
Appropriation Bill 拨款法案 vXeI)vFK
appropriation-in-aid system 补助拨款办法 nBGcf(BE.$
approved assets 核准资产 'Sjt*2blq
approved basket stock 认可一篮子证券 b1-' q^M
approved budget 核准预算 GJn ~x
approved charitable donation 认可慈善捐款 ?m dGMf)
approved charitable institution 认可慈善机构 3}2a3)
approved currency 核准货币；认可货币 CL<m+dW%*
approved estimates 核准预算 Hjc *W Tu
approved estimates of expenditure 核准开支预算 {Zr f >ST
approved overseas insurer 核准海外保险人 v_NL2eQ~
approved overseas trust company 核准海外信托公司 ) (l=_[1Z5
approved pooled investment fund 核准汇集投资基金 6
G]hs gro
approved provident fund scheme 认可公积金计划 tqicyNL
approved provision 核准拨款 v}BXH4 &Y
approved redeemable share 核准可赎回股份 fkJE lO-F
approved regional stock 认可地区性证券 <,I]=+A
approved retirement scheme 认可退休金计划 J|:Zs1.<d
approved subordinated loan 核准附属贷款 }<g- 0&GLm
arbitrage 套戥；套汇；套利 l$3YJ.n|s~
arbitrageur 套戥者；套汇者 $gysy!2}.
arbitrary amount 临时款项 .|<+-R
sj
arrangement 措施；安排；协定 zoHFTD4 g
arrears 欠款 6'qu[ ~ }Q
arrears of pay 欠付薪酬 4 -Cca
arrears of revenue 逾期未收税款；逾期未收的帐项 hO0g3^
articles of association 组织章程；组织细则；组织章程细则 Kzrt%DA
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 io Jr2wq6
ascertainment of profit 确定利润 DE" Y(;S
"Asia Clear" “亚洲结算系统”
