allotment 分配；配股 (n cm]W
allotment notice 股份配售通知；配股通知 tVUC@M>'
allotment of shares 股份分配 /Jc fAY
allowable 可获宽免；免税的 \ `kH 2`
allowable business loss 可扣除的营业亏损 {zck Y
allowable expenses 可扣税的支出 H$@5\pP>
allowance 免税额；津贴；备抵；准备金 7%MD0qm-
allowance for debts 债项的免税额 ^X?D4a|;#g
allowance for depreciation by wear and tear 耗损折旧免税额 cr wui 8
allowance for funeral expenses 殡殓费的免税额 rd
)_*{
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]3 KMFV}
allowance for repairs and outgoings 修葺及支出方面的免税额 LMGo8%2I
allowance to debtor 给债务人的津贴 r
9~Wh
$
alteration of capital 资本更改 t^k^e{,q#
alternate trustee 候补受托人 l-v(~u7
amalgamation 合并 $`a>y jma
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eb#yCDIC
ambit of charges 征税范围；收费范围 ;q"Yz-3
amended valuation 经修订的估值 9Z[EzKd<~'
American Commodities Exchange 美国商品交易所 n% R l$
American Express Bank Limited 美国运通银行 /# FU"
American Stock Exchange 美国证券交易所 `GpOS_;
amortization 摊销 Xn%t y@8
amount due from banks 存放银行同业的款项 uY_vX\;67z
amount due from banks abroad 存放海外银行同业的款项 B=< Z@u
amount due from holding companies 控股公司欠款 )0 1,3J>#
amount due from local banks 存放本港银行同业的款项 7u =R 5
amount due to banks 银行同业的存款 %"jp':
amount due to banks abroad 海外银行同业的存款 2 -C*RHRx
amount due to holding companies 控股公司存款 v1j&oA}$.
amount due to local banks 本港银行同业的存款 }Sx+: N*
amount due to outport banks 外埠银行同业的存款 %U
uV D
amount for note issue 发行纸币的款额 G~+BO'U9'G
amount of bond 担保契据的款额 v'e5 j``=
amount of consideration 代价款额 \/8oua_)
amount of contribution 供款数额 pYBY "r
amount of indebtedness 负债款额 Cu $mb}@
amount of principal of the loan 贷款本金额 fep8hf B;
amount of rates chargeable 应征差饷数额 yQ03&{#
amount of share capital 股本额 E9bc pup
amount of sums assured 承保款额 x| =]Xxco
amount of variation 变动幅度 h>: eu#
amount of vote 拨款数额 svWQk9d
amount payable 应付款额 Chs#}=gzi
amount receivable 应收款额 \i.Yhl:O
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H[DBL
analysis 分析 'V`Hp$r
ancillary risk 附属风险 }o d5kK;
annual account 周年帐目；周年帐目报表；年度决算；年结 oro^'# ki
annual accounting date 年结日期 ! uc"|S?
annual allowance 每年免税额；年积金；年度津贴；年津 |Bhj L,
annual balance 年度余额 GF/!@N
annual disposable income 每年可动用收入 +M{A4nYY|1
annual estimates 周年预算 P$H 9
annual fee 年费 W1\F-:4L@
annual general meeting 周年大会 1"fbQ^4`
annual growth rate 年增率；每年增长率 \1MMz Z4rf
annual long-term supplement 长期个案每年补助金 Pw|J([
annual pensionable emolument 可供计算退休金的年薪 &a9Y4~e::
annual report 年报 "Nh} _j O
Annual Report on the Consumer Price Index 《消费物价指数年报》 LD gGVl
annual return 周年报表；周年申报表；每年报税表格 Q~- M B]'
Annual Return Rules 《周年报表规则》 r^ Mu`*x*
annual review of consumer prices 每年消费物价回顾 JW2~
G!@
annual roll-forward basis 逐年延展方式 2'-!9!C
annual salary 年薪 5<77o|
annual statement 年度报表；年度决算表 + d 289"
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
_0Z8V[
annuitant 年金受益人 ]m=2 $mK
annuity 年金 2_C&p6VGj
annuity contract 年金合约 7H$wpn
Zln
annuity on human life 人寿年金 cK e{ ]a
antecedent debt 先前的债项 %4I13|<A`
ante-dated cheque 倒填日期支票 :(TOtrK@
anticipated expenditure 预期开支 pR c<U^Z.h
anticipated net profit 预期纯利 zy\R>4i'#Q
anticipated revenue 预期收入 D=_FrEM_IA
anti-inflation measure 反通货膨胀措施 7\<}378/^
anti-inflationary stance 反通货膨胀立场 P^-daRb
apparent deficit 表面赤字 d#cEAy
apparent financial solvency 表面偿债能力 @E
!`:/k
apparent partner 表面合伙人 aTi,gJ;*
application for personal assessment 个人入息课税申请书 /s[D[:P_
application of fund 资金应用 1<E:`,Mn?
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 (! :+q$#BK
appointed actuary 委任精算师 aQ#6PO7.Z
appointed auditor 委任核数师；委任审计师 =g^k$ Rc
appointed trustee 委任的受托人 .[:2M9Rx
appointer 委任人 @q++eGm\Q
apportioned pro rata 按比例分摊 RA
ER\9i
apportionment 分配；分摊 9
lH00n+'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }~+_|
apportionment formula 分摊方程式 h/xV;
oj
apportionment of estate duty 遗产税的分摊 BWev(SF{Ny
appraisal 估价；评估 Kq&JvY^
appreciable growth 可观增长 t_NnQ4)=
appreciable impact 显着影响 "]kq,j^]
appreciable increase 可观增长 m-AW}1:\f
appreciation 增值；升值 ?3; 0 SAh
appreciation against other currencies 相对其他货币升值 0`~#H1TK
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /=+Bc=<lZ
appreciation tax 增值税 K
lSg0s
appropriation 拨款；拨用；拨付 lCxPR'C|
appropriation account 拨款帐目 IRY/0v
Appropriation Bill 拨款法案 Tq,xW
appropriation-in-aid system 补助拨款办法 x2$Y"b?vz
approved assets 核准资产 $e/[!3CASP
approved basket stock 认可一篮子证券 h$_5)d~
approved budget 核准预算 nmy!.0SQ-
approved charitable donation 认可慈善捐款 ]]!&>tOlI
approved charitable institution 认可慈善机构 jrL V \(p
approved currency 核准货币；认可货币
v7#`b}'W
approved estimates 核准预算 |N+uEiJ
approved estimates of expenditure 核准开支预算 p)YI8nW
approved overseas insurer 核准海外保险人 tXW7G@
approved overseas trust company 核准海外信托公司 `#y?:s ]e
approved pooled investment fund 核准汇集投资基金 [e?vqm .
approved provident fund scheme 认可公积金计划 *]+5T-R% $
approved provision 核准拨款 _ eg& j
approved redeemable share 核准可赎回股份 dW} m44X
approved regional stock 认可地区性证券 h:~
8WV|
approved retirement scheme 认可退休金计划 Mx_O'D
approved subordinated loan 核准附属贷款 %?i~`0-:n%
arbitrage 套戥；套汇；套利
c FV3
arbitrageur 套戥者；套汇者 K/IG6s;Xj
arbitrary amount 临时款项 {/Qg4pc!
arrangement 措施；安排；协定 Cy2 )M(RW
arrears 欠款 p{W'[A{J .
arrears of pay 欠付薪酬 6sz:rv}
arrears of revenue 逾期未收税款；逾期未收的帐项 D?`| `Mu
articles of association 组织章程；组织细则；组织章程细则 /4 %ycr6
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6<
@F
ascertainment of profit 确定利润 bd[% =5
"Asia Clear" “亚洲结算系统”
