allotment 分配；配股 Y*hCMy;
allotment notice 股份配售通知；配股通知 s^SJ Y{
allotment of shares 股份分配 pot~<d`:K"
allowable 可获宽免；免税的 Mi
hg:
allowable business loss 可扣除的营业亏损 `X8F`5&U\f
allowable expenses 可扣税的支出 w
= KPT''!
allowance 免税额；津贴；备抵；准备金 K^[?O{x^B
allowance for debts 债项的免税额 adw2x pj
allowance for depreciation by wear and tear 耗损折旧免税额 05[SC}MCA
allowance for funeral expenses 殡殓费的免税额 11lsf/IP
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D h*n!7lD`
allowance for repairs and outgoings 修葺及支出方面的免税额 zreU')a
allowance to debtor 给债务人的津贴 T0
{L q:
alteration of capital 资本更改 +|rj4j)L&'
alternate trustee 候补受托人 @pxcpXC y
amalgamation 合并 gZ5 |UR<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hOeRd#AQK
ambit of charges 征税范围；收费范围 nDW9NQ
amended valuation 经修订的估值 Debv4Gr;^
American Commodities Exchange 美国商品交易所 f 1d?.)
American Express Bank Limited 美国运通银行 E_`=7 i
American Stock Exchange 美国证券交易所 +h$
9\
amortization 摊销 uq{ beC
amount due from banks 存放银行同业的款项 Wjc'*QCP l
amount due from banks abroad 存放海外银行同业的款项 nP$9CA
amount due from holding companies 控股公司欠款 d'2A,B~_*
amount due from local banks 存放本港银行同业的款项 ~5g ~;f[4
amount due to banks 银行同业的存款 %3 rP
`A
amount due to banks abroad 海外银行同业的存款 \Cj B1] I
amount due to holding companies 控股公司存款 /( LL3cZK
amount due to local banks 本港银行同业的存款 j<x_ &1
amount due to outport banks 外埠银行同业的存款 *h|U,T7ew
amount for note issue 发行纸币的款额 ;=N# `l
amount of bond 担保契据的款额 *`U~?q}
amount of consideration 代价款额 Z
{R>
amount of contribution 供款数额 o}!P Q #`M
amount of indebtedness 负债款额 ME d
WLFf
amount of principal of the loan 贷款本金额 S[N5 ikg
amount of rates chargeable 应征差饷数额 `2snz1>!j
amount of share capital 股本额 {8aT V}Ha2
amount of sums assured 承保款额 Q20 %"&Xp]
amount of variation 变动幅度 h\e.e3
/
amount of vote 拨款数额 $u.z*b_yy
amount payable 应付款额 M_8{]uo
amount receivable 应收款额 g5yJfRLxp
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fIF8%J ^3
analysis 分析 z:;CX@)*
ancillary risk 附属风险 v:U-6W_)|
annual account 周年帐目；周年帐目报表；年度决算；年结 ?8$Q-1 =
annual accounting date 年结日期 O84i;
S+-p
annual allowance 每年免税额；年积金；年度津贴；年津 nR~(0G,H
annual balance 年度余额 C]#,+q*
annual disposable income 每年可动用收入 3u;oQ5 <(v
annual estimates 周年预算 =fbWz
annual fee 年费 Uv.)?YeGh
annual general meeting 周年大会 pUT
r!fR
annual growth rate 年增率；每年增长率 " fI6Cpc
annual long-term supplement 长期个案每年补助金 vbNBLCwug
annual pensionable emolument 可供计算退休金的年薪 G?ZXWu.
annual report 年报 ;fJ.8C
Annual Report on the Consumer Price Index 《消费物价指数年报》 "8RSvT<W^5
annual return 周年报表；周年申报表；每年报税表格 OH88 n69
Annual Return Rules 《周年报表规则》 Qd-A.{[h
annual review of consumer prices 每年消费物价回顾
"#] $r
annual roll-forward basis 逐年延展方式
,'+kBZOv
annual salary 年薪 . ^u,.
annual statement 年度报表；年度决算表 <!+Az,-
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {FG j] *
annuitant 年金受益人 M{\I8oOg
annuity 年金 WM{ =CD
annuity contract 年金合约 H. c7Nle
annuity on human life 人寿年金 u"8yK5!
antecedent debt 先前的债项 '7/)Ot(
ante-dated cheque 倒填日期支票 w@ pPcZ>z/
anticipated expenditure 预期开支 `gJ( 0#ac
anticipated net profit 预期纯利 S:Hl/:iV
anticipated revenue 预期收入 \8
":]EU
anti-inflation measure 反通货膨胀措施 Kgv T"s.
anti-inflationary stance 反通货膨胀立场 <
[v[ci
apparent deficit 表面赤字 %RVZD#
zr
apparent financial solvency 表面偿债能力 :+Z%; Dc
apparent partner 表面合伙人 phK/
application for personal assessment 个人入息课税申请书 d1*<
Ll9K
application of fund 资金应用 TV:9bn?r)
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 GeqP
Rah
appointed actuary 委任精算师 .N3mb6#[R
appointed auditor 委任核数师；委任审计师 N;d] 14|
appointed trustee 委任的受托人 cR{#V1Z
appointer 委任人 =vPj%oLp'a
apportioned pro rata 按比例分摊 So ;<6~
apportionment 分配；分摊 *#2h/ Q.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Fs{*XKv&lH
apportionment formula 分摊方程式 Zc yc*{DS
apportionment of estate duty 遗产税的分摊 L-Lvp%%
appraisal 估价；评估 \!(zrfP{(
appreciable growth 可观增长 @L`jk+Y0vF
appreciable impact 显着影响 lMt=|
66
appreciable increase 可观增长 BWNi [^]
appreciation 增值；升值 i1085ztN
appreciation against other currencies 相对其他货币升值 5N]" ~w*
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jy lD6
IT
appreciation tax 增值税 <$YlH@;)`a
appropriation 拨款；拨用；拨付 vIvIfE
appropriation account 拨款帐目 k!^ {eOM
Appropriation Bill 拨款法案 =%7
-ZH9
appropriation-in-aid system 补助拨款办法 +mPx 8P&%
approved assets 核准资产 t7pFW^&
approved basket stock 认可一篮子证券
jo7\`#(Q
approved budget 核准预算 j CY %|
approved charitable donation 认可慈善捐款 z{543~Og59
approved charitable institution 认可慈善机构 ni<(K
0~
approved currency 核准货币；认可货币 <%^&2UMg
approved estimates 核准预算 'R)Tn!6
approved estimates of expenditure 核准开支预算 6b,V;#Anj
approved overseas insurer 核准海外保险人 7^Uv7< pw
approved overseas trust company 核准海外信托公司 3^ClAE"8
approved pooled investment fund 核准汇集投资基金 l}h!B_P'
approved provident fund scheme 认可公积金计划 N[hG8f
approved provision 核准拨款 [Pp'Ye~K@c
approved redeemable share 核准可赎回股份 ^Pf WG*
approved regional stock 认可地区性证券 MA\V[ 32H
approved retirement scheme 认可退休金计划 [UR-I0 s!/
approved subordinated loan 核准附属贷款 l] vm=7:
arbitrage 套戥；套汇；套利 +_!QSU,@
arbitrageur 套戥者；套汇者 ~Ei<Z`3}7"
arbitrary amount 临时款项 ^OdP4m(
>>
arrangement 措施；安排；协定 ("@!>|H
arrears 欠款 Y2Tt
Y ;
arrears of pay 欠付薪酬 :0/ 7, i
arrears of revenue 逾期未收税款；逾期未收的帐项 qK+5 NF|
articles of association 组织章程；组织细则；组织章程细则 }ZI
7J
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R_KH"`q
ascertainment of profit 确定利润 z} <^jgJ
"Asia Clear" “亚洲结算系统”
