allotment 分配；配股 JNgl
allotment notice 股份配售通知；配股通知 ;Quk%6;[N
allotment of shares 股份分配 3%SwCY d
allowable 可获宽免；免税的 # Q_
d
allowable business loss 可扣除的营业亏损 yBwCFn.uP-
allowable expenses 可扣税的支出 [n;GP@A ]R
allowance 免税额；津贴；备抵；准备金 i_qR&X
allowance for debts 债项的免税额 G~Mxh,aD$>
allowance for depreciation by wear and tear 耗损折旧免税额 N2S7= `5/T
allowance for funeral expenses 殡殓费的免税额 q6
R r?
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x 3?:"D2
allowance for repairs and outgoings 修葺及支出方面的免税额 6(.]T Eu0
allowance to debtor 给债务人的津贴 sa>}wz<o
alteration of capital 资本更改 lip1wR7
alternate trustee 候补受托人 /\1MG>#K
amalgamation 合并 WscNjWQ^TD
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Hb{G
RG70
ambit of charges 征税范围；收费范围 h$y0>eMWs
amended valuation 经修订的估值 YF<;s^&@u
American Commodities Exchange 美国商品交易所 d|(@#*{T]
American Express Bank Limited 美国运通银行 LZG ~1tf
American Stock Exchange 美国证券交易所 /6@Wm? `DB
amortization 摊销 _; ].
amount due from banks 存放银行同业的款项 8HymkL&F
amount due from banks abroad 存放海外银行同业的款项 an9k2 F.)
amount due from holding companies 控股公司欠款 Yhkn(k2
amount due from local banks 存放本港银行同业的款项 \+B+M 7
amount due to banks 银行同业的存款 B^u qu
amount due to banks abroad 海外银行同业的存款 %.*?i9}
amount due to holding companies 控股公司存款
XQ]5W(EP
amount due to local banks 本港银行同业的存款 !F&Ss|( }
amount due to outport banks 外埠银行同业的存款 AmmUoS\
amount for note issue 发行纸币的款额 }vLK-V v
amount of bond 担保契据的款额 "Gh?hU,WWZ
amount of consideration 代价款额 w$5#jJX\
amount of contribution 供款数额 [J.-gN$X@
amount of indebtedness 负债款额 $5)ZaYx<
amount of principal of the loan 贷款本金额 Z#lZn!EbK
amount of rates chargeable 应征差饷数额 zg=F;^oZ
<
amount of share capital 股本额 K 6Gri>Um
amount of sums assured 承保款额 E1e#E3Yq}s
amount of variation 变动幅度 !( EJ. |LH
amount of vote 拨款数额 f}1R,N_fC
amount payable 应付款额 iB,Nqs3 i*
amount receivable 应收款额 Gf{FF
Ie(
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Tv{X$`%
analysis 分析 KvrcO#-sL
ancillary risk 附属风险 ywRw i~
annual account 周年帐目；周年帐目报表；年度决算；年结 szy^kj^2
annual accounting date 年结日期 5-ju5z?=
annual allowance 每年免税额；年积金；年度津贴；年津 p kR+H|
annual balance 年度余额 *[e
h0$
annual disposable income 每年可动用收入 'h&"xXv4|
annual estimates 周年预算 MQv2C@K9F
annual fee 年费 SH/KC
annual general meeting 周年大会 .l- >O-=
annual growth rate 年增率；每年增长率 S>oQ m
annual long-term supplement 长期个案每年补助金 Ox` +Z0)a
annual pensionable emolument 可供计算退休金的年薪 0V&6"pF_Y'
annual report 年报 ~#b&UR
Annual Report on the Consumer Price Index 《消费物价指数年报》
KF"&9nB
annual return 周年报表；周年申报表；每年报税表格 p/a)vN+*x'
Annual Return Rules 《周年报表规则》 +h$) l/>:
annual review of consumer prices 每年消费物价回顾 A:3:Cr
annual roll-forward basis 逐年延展方式 Gn*vVZ@`x
annual salary 年薪 { T]^C
annual statement 年度报表；年度决算表 OBY
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 ;{e ;6Hq
annuitant 年金受益人 V.RG= TVS
annuity 年金 =2z9Aq{
annuity contract 年金合约 <XV\8Y+n
annuity on human life 人寿年金 XD 8MF)$9
antecedent debt 先前的债项 p -=+i
ante-dated cheque 倒填日期支票 _O-ZII~
anticipated expenditure 预期开支 W7a
aL
anticipated net profit 预期纯利 $~V,.RD
anticipated revenue 预期收入 gt9 {u"o
anti-inflation measure 反通货膨胀措施 S;vE %
anti-inflationary stance 反通货膨胀立场 ly<1] jK
apparent deficit 表面赤字 u*ZRU
4 U
apparent financial solvency 表面偿债能力 "]dNN{Wka
apparent partner 表面合伙人 75t\= 6#
application for personal assessment 个人入息课税申请书 j z aC
application of fund 资金应用 (bIg6_U7\
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 `2X#;{a:
appointed actuary 委任精算师 AiT&:'<UT
appointed auditor 委任核数师；委任审计师 pm-SDp> s
appointed trustee 委任的受托人 CV~\xYY
appointer 委任人 =U6%Wdth
apportioned pro rata 按比例分摊 wj f
k >
apportionment 分配；分摊 6O^'J~wiI
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \@6nRs8b|N
apportionment formula 分摊方程式 A d0dg2Gw
apportionment of estate duty 遗产税的分摊 L, &R0gxi
appraisal 估价；评估 LeA=*+zP[
appreciable growth 可观增长 yB &+2
appreciable impact 显着影响 ic}M)S FD;
appreciable increase 可观增长 HeagT(rN'
appreciation 增值；升值 XCNfogl
appreciation against other currencies 相对其他货币升值 Cz2OGM*mz?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u; xl}
appreciation tax 增值税 ,7m R
b-*p
appropriation 拨款；拨用；拨付 eGZX 6Q7m
appropriation account 拨款帐目 g7*ii
X
Appropriation Bill 拨款法案 km; M!}D
appropriation-in-aid system 补助拨款办法 v(v Lk\K7
approved assets 核准资产 /qW5M4.w
approved basket stock 认可一篮子证券 {
jnQoxN
approved budget 核准预算 }nDKSC/[V!
approved charitable donation 认可慈善捐款 N `tBDl"ld
approved charitable institution 认可慈善机构 0W|} 5(C
approved currency 核准货币；认可货币 L~yu
approved estimates 核准预算 }E 5oa\ 1u
approved estimates of expenditure 核准开支预算 sE4= 2 p`x
approved overseas insurer 核准海外保险人 A4,tv #z
approved overseas trust company 核准海外信托公司 x~Eg ax
approved pooled investment fund 核准汇集投资基金 }s_'q~R
approved provident fund scheme 认可公积金计划 EK^B=)q6:W
approved provision 核准拨款 a
D*
approved redeemable share 核准可赎回股份 U2*g9Es
approved regional stock 认可地区性证券 ffuV158a&
approved retirement scheme 认可退休金计划 WxE4 r
approved subordinated loan 核准附属贷款 (vCMff/ Y1
arbitrage 套戥；套汇；套利 oyG O!j
arbitrageur 套戥者；套汇者 pu(a&0
arbitrary amount 临时款项 ({#9gTP2b
arrangement 措施；安排；协定 ,?"cKdiZ
arrears 欠款 C3
n_'O
arrears of pay 欠付薪酬 8SvPDGu `]
arrears of revenue 逾期未收税款；逾期未收的帐项 6 &o9mc\I
articles of association 组织章程；组织细则；组织章程细则 m_Owe/BC#m
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ""[(e0oA
ascertainment of profit 确定利润 cTO\ Vhg
"Asia Clear" “亚洲结算系统”
