allotment 分配；配股 ~|D Ut
allotment notice 股份配售通知；配股通知 kYP#SH/
allotment of shares 股份分配 <y('h I'
allowable 可获宽免；免税的 +6M}O[LP
allowable business loss 可扣除的营业亏损 "rALt~AX
allowable expenses 可扣税的支出 \_VA 5 0
allowance 免税额；津贴；备抵；准备金 PfAgM1
allowance for debts 债项的免税额 Zgp4`)}:
allowance for depreciation by wear and tear 耗损折旧免税额 hn 7#
L
allowance for funeral expenses 殡殓费的免税额 2. NN8PPD"
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1Z /(G1
allowance for repairs and outgoings 修葺及支出方面的免税额 I YE~t
allowance to debtor 给债务人的津贴 )Yh+c=6
?
alteration of capital 资本更改 gS!:+G%
alternate trustee 候补受托人 x$A+lj]x
amalgamation 合并 /Vx7mF:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q",t3i4
ambit of charges 征税范围；收费范围 ]N
QfX[
amended valuation 经修订的估值 X&.ArXn*
American Commodities Exchange 美国商品交易所 o=:9y-nH
American Express Bank Limited 美国运通银行 8rAg \H3E
American Stock Exchange 美国证券交易所 zJKv'>?
amortization 摊销 8? B! 2
amount due from banks 存放银行同业的款项 !]A
amount due from banks abroad 存放海外银行同业的款项 U|H=Y"pL
amount due from holding companies 控股公司欠款 b"<liGh"n-
amount due from local banks 存放本港银行同业的款项 + B,}Q r
amount due to banks 银行同业的存款 60^`JVGWH
amount due to banks abroad 海外银行同业的存款 T#T*Zw"+
amount due to holding companies 控股公司存款 [t m_Mg
amount due to local banks 本港银行同业的存款 M~Tuj1?
amount due to outport banks 外埠银行同业的存款 p}}R -D&K
amount for note issue 发行纸币的款额 )W,aN)1)
amount of bond 担保契据的款额 n K1Slg#U
amount of consideration 代价款额 w8")w*9Lmg
amount of contribution 供款数额 v ,i%Q$
amount of indebtedness 负债款额 wyH[x!QX
amount of principal of the loan 贷款本金额 r(>@qGN
amount of rates chargeable 应征差饷数额 gMi0FO '
amount of share capital 股本额 nI?[rCM
amount of sums assured 承保款额 W 8<&gh
+
amount of variation 变动幅度 t5^{D>S1
amount of vote 拨款数额 T=
8 0,
amount payable 应付款额 \i>?q
amount receivable 应收款额 CImWd.W9~
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ].avItg
analysis 分析 "@^k)d$
ancillary risk 附属风险 {r,.!;mHu
annual account 周年帐目；周年帐目报表；年度决算；年结 hE:9{;Gf
annual accounting date 年结日期 r5S[-`s;
annual allowance 每年免税额；年积金；年度津贴；年津 '&P%C" 5
annual balance 年度余额 g i3F`
m
annual disposable income 每年可动用收入 >F|>cc>_E
annual estimates 周年预算 aL\PGdgO
annual fee 年费 F>
A h0U0
annual general meeting 周年大会 ^ x ]r`b
annual growth rate 年增率；每年增长率 ( q/e1L-S
annual long-term supplement 长期个案每年补助金 h:))@@7MJ
annual pensionable emolument 可供计算退休金的年薪 EgEa1l!NSQ
annual report 年报 >%_ \;svZG
Annual Report on the Consumer Price Index 《消费物价指数年报》 A7 {\</Z
annual return 周年报表；周年申报表；每年报税表格 RT4x\ &q
Annual Return Rules 《周年报表规则》 Uk[b|<U-`d
annual review of consumer prices 每年消费物价回顾 S Bu"3ym
annual roll-forward basis 逐年延展方式 M/B_#yK
annual salary 年薪 -u+vJ6EY
annual statement 年度报表；年度决算表 djl*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 ^cC,.
Fdw
annuitant 年金受益人 {S]}.7`l9(
annuity 年金 .|KyNBn
annuity contract 年金合约 .D"m@~j7
annuity on human life 人寿年金 5+4IN5o]=
antecedent debt 先前的债项 @f>-^
ante-dated cheque 倒填日期支票 AG
nxYV"p
anticipated expenditure 预期开支 vQG5*pR*w
anticipated net profit 预期纯利 4d4ZT? V[
anticipated revenue 预期收入 d UE,U=
anti-inflation measure 反通货膨胀措施 b<[Or^X
]
anti-inflationary stance 反通货膨胀立场 88O8wJN
apparent deficit 表面赤字 Lz}OwK
l
apparent financial solvency 表面偿债能力 2 0h}
[Q(
apparent partner 表面合伙人 6?gW-1mY
application for personal assessment 个人入息课税申请书 gT{Q#C2Baw
application of fund 资金应用 oN~&_*FE
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 /|m2WxK)
appointed actuary 委任精算师 S&5 &];Ag
appointed auditor 委任核数师；委任审计师 HQ_Ok `
appointed trustee 委任的受托人 XAKs0*J>
appointer 委任人 JAnZdfRt
apportioned pro rata 按比例分摊 {GT*ZU*
apportionment 分配；分摊 Vi$~-6n&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bTNgjc
apportionment formula 分摊方程式 JPI3 [ .o
apportionment of estate duty 遗产税的分摊 |)DGkO td
appraisal 估价；评估 M mj;-u
appreciable growth 可观增长 G^|:N[>B
appreciable impact 显着影响 7vKK%H_P
appreciable increase 可观增长 se2!N:|R!G
appreciation 增值；升值 PcMD])Z{G
appreciation against other currencies 相对其他货币升值 r| wS<cA2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ij `w} V
appreciation tax 增值税 QD&`^(X1p
appropriation 拨款；拨用；拨付 wo{gG? B
appropriation account 拨款帐目 ?#G$=4;i
Appropriation Bill 拨款法案 LKB$,pR~1l
appropriation-in-aid system 补助拨款办法
nsC3
approved assets 核准资产 OX0%C.K)hZ
approved basket stock 认可一篮子证券 )T2Caqs 2
approved budget 核准预算 :gi bfk]C
approved charitable donation 认可慈善捐款 9!\B6=r y4
approved charitable institution 认可慈善机构 "Qc7dRmSxm
approved currency 核准货币；认可货币 yjX9oxhtL
approved estimates 核准预算 H yl%mJ
approved estimates of expenditure 核准开支预算 9d659i C
approved overseas insurer 核准海外保险人 ibk6|pp
approved overseas trust company 核准海外信托公司
wH&!W~M
approved pooled investment fund 核准汇集投资基金 O"9\5(w
approved provident fund scheme 认可公积金计划 DU'`ewLL7
approved provision 核准拨款 cd_yzpL@}J
approved redeemable share 核准可赎回股份 dt]-,Y
approved regional stock 认可地区性证券 ,/I.t DH
approved retirement scheme 认可退休金计划 %p=M;
approved subordinated loan 核准附属贷款 pofie $
arbitrage 套戥；套汇；套利 19)i*\ +
arbitrageur 套戥者；套汇者 hd<c&7|G'
arbitrary amount 临时款项 F^BS/Yag
arrangement 措施；安排；协定 :U%W%
arrears 欠款 x~~|.C ,
arrears of pay 欠付薪酬 7(8;t o6(
arrears of revenue 逾期未收税款；逾期未收的帐项 5c0 ZRV#
articles of association 组织章程；组织细则；组织章程细则 Om\vMd@!
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *Kg ks 4
ascertainment of profit 确定利润 t\,PB{P:J
"Asia Clear" “亚洲结算系统”
