allotment 分配；配股 ~" 0@u
allotment notice 股份配售通知；配股通知 `<J#l;y
allotment of shares 股份分配 ahtYSz_FM
allowable 可获宽免；免税的 o} =.
allowable business loss 可扣除的营业亏损 +%wWSZ<#
allowable expenses 可扣税的支出 7"q+"0G
allowance 免税额；津贴；备抵；准备金 y-#
allowance for debts 债项的免税额 _D j<Eu_
allowance for depreciation by wear and tear 耗损折旧免税额 L"foL
allowance for funeral expenses 殡殓费的免税额 5_)@B]~nM
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A)z PaXZ
allowance for repairs and outgoings 修葺及支出方面的免税额
Znta#G0
allowance to debtor 给债务人的津贴 h `ME(U~<<
alteration of capital 资本更改 @ EmGexLPM
alternate trustee 候补受托人 }t|Plz
amalgamation 合并 C.>
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >{m2E8U0
ambit of charges 征税范围；收费范围 Cq
gk
amended valuation 经修订的估值 85D^ @{
American Commodities Exchange 美国商品交易所 @8nLQh^
American Express Bank Limited 美国运通银行 2L2 VVO
American Stock Exchange 美国证券交易所 W7L+ 8LU;
amortization 摊销 Xlv#=@;O]
amount due from banks 存放银行同业的款项 1OJ*wI*
amount due from banks abroad 存放海外银行同业的款项 ;cI#S%uvpn
amount due from holding companies 控股公司欠款 u xO J3
amount due from local banks 存放本港银行同业的款项 EqnpMHF
amount due to banks 银行同业的存款 YOV :
amount due to banks abroad 海外银行同业的存款 b,s Gq
amount due to holding companies 控股公司存款 'j,oIqx
amount due to local banks 本港银行同业的存款 l( %k6
amount due to outport banks 外埠银行同业的存款 [q -;/ed
amount for note issue 发行纸币的款额 94|yvh.B
amount of bond 担保契据的款额 xQJI M.
amount of consideration 代价款额 f xDj+Q1p
amount of contribution 供款数额 mX&xn2}qZ"
amount of indebtedness 负债款额 Y{Da+
amount of principal of the loan 贷款本金额 c^=R8y-N
amount of rates chargeable 应征差饷数额 [ $l"-*s4
amount of share capital 股本额 lq>pH5x
amount of sums assured 承保款额 wE$
s'e
amount of variation 变动幅度 zF5q=9 4$
amount of vote 拨款数额 hH%,!tSx
amount payable 应付款额 (kIz
amount receivable 应收款额 dEA
SvD'
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s`hav
analysis 分析 u7;`4P:o@
ancillary risk 附属风险 n%/i:Whs
annual account 周年帐目；周年帐目报表；年度决算；年结 bj @xqAGl
annual accounting date 年结日期 4xm&pQo{V6
annual allowance 每年免税额；年积金；年度津贴；年津 m0A# 6=<
annual balance 年度余额 [p ii
annual disposable income 每年可动用收入 jfUJ37zNZr
annual estimates 周年预算 =m}TU)4.
annual fee 年费 s^w\zz Yb
annual general meeting 周年大会 -bypuMQ-p
annual growth rate 年增率；每年增长率 ITyzs4"VV
annual long-term supplement 长期个案每年补助金 ; XG]Q<S\
annual pensionable emolument 可供计算退休金的年薪 ]
cIu|bRO
annual report 年报 P##Z[$IJ3
Annual Report on the Consumer Price Index 《消费物价指数年报》 2;G98H
annual return 周年报表；周年申报表；每年报税表格 mD7}t
Annual Return Rules 《周年报表规则》 .f>,6?
annual review of consumer prices 每年消费物价回顾 0G5'Y;8
annual roll-forward basis 逐年延展方式 {j?7d; 'j
annual salary 年薪 Ap%O~wA'
annual statement 年度报表；年度决算表 {Eu'v$c!
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 91u p^
annuitant 年金受益人 M% @
annuity 年金 1otspO
y
annuity contract 年金合约 2FGx _ Y
annuity on human life 人寿年金 nbGoJC:U
antecedent debt 先前的债项 2"@Ft()]
ante-dated cheque 倒填日期支票 /D[dO6.
anticipated expenditure 预期开支 uPkb, :6~Z
anticipated net profit 预期纯利 *>k!hq;j
anticipated revenue 预期收入 ibJl;sJ
anti-inflation measure 反通货膨胀措施 QY@u}&m%o
anti-inflationary stance 反通货膨胀立场 &<Mt=(qY1
apparent deficit 表面赤字 /xySwSmh3
apparent financial solvency 表面偿债能力 R :A'&;S
apparent partner 表面合伙人 J A`H@qE
application for personal assessment 个人入息课税申请书 KmQ^?Ad- C
application of fund 资金应用 O)uOUB
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 D`Gt
appointed actuary 委任精算师 EKuSnlTXba
appointed auditor 委任核数师；委任审计师 "cMNdR1^,y
appointed trustee 委任的受托人 |5,<jy
p
appointer 委任人 ?E<c[*F05
apportioned pro rata 按比例分摊
R:/ha(+
apportionment 分配；分摊 aG!
*WHt
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EMlIxpCn:
apportionment formula 分摊方程式 M)JADX
apportionment of estate duty 遗产税的分摊 d&jjWlHgEN
appraisal 估价；评估 rjUBLY1(
appreciable growth 可观增长 4T` &S l
appreciable impact 显着影响 o.Oq__ >$H
appreciable increase 可观增长 0|XKd24BN
appreciation 增值；升值 QHzgy?
appreciation against other currencies 相对其他货币升值 WPo: ^BD
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Uoj i@
appreciation tax 增值税 \"x>JW4w
appropriation 拨款；拨用；拨付 Ma6W@S
appropriation account 拨款帐目 kUa)smh
Appropriation Bill 拨款法案 MzzKJ;wbC6
appropriation-in-aid system 补助拨款办法 rbyY8
bX
approved assets 核准资产 /r^[a,Q#x
approved basket stock 认可一篮子证券 3qi_]*dD
approved budget 核准预算 J 02^i5l
approved charitable donation 认可慈善捐款 AW~"y I<
approved charitable institution 认可慈善机构 tnb$ sulc+
approved currency 核准货币；认可货币 \a) )
approved estimates 核准预算 J8<J8x4
approved estimates of expenditure 核准开支预算 {)@D`{
$
approved overseas insurer 核准海外保险人 gnLn7?
approved overseas trust company 核准海外信托公司 ?n]FNj
d
approved pooled investment fund 核准汇集投资基金 51 b y
approved provident fund scheme 认可公积金计划 l Y'N4x7n
approved provision 核准拨款 6~8F!b2
approved redeemable share 核准可赎回股份 NTmi 2c
approved regional stock 认可地区性证券 CzVmNy)kl
approved retirement scheme 认可退休金计划 cp6WMHLj
approved subordinated loan 核准附属贷款 #@qN8J}R
arbitrage 套戥；套汇；套利 h*w6/ZL1
arbitrageur 套戥者；套汇者 ;..o7I
arbitrary amount 临时款项 a1c1k}
arrangement 措施；安排；协定 ?j{C*|yHO
arrears 欠款 qX#MV>1
arrears of pay 欠付薪酬 _xrwu;o0}
arrears of revenue 逾期未收税款；逾期未收的帐项 Y3' ,"
articles of association 组织章程；组织细则；组织章程细则 A
:# k
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mfom=-q3k
ascertainment of profit 确定利润 :%X Ls ,
"Asia Clear" “亚洲结算系统”
