allotment 分配；配股 =)}Yw)
allotment notice 股份配售通知；配股通知 #+H3b!8=
allotment of shares 股份分配 >} B53.;.k
allowable 可获宽免；免税的 jx'hxC'3
allowable business loss 可扣除的营业亏损 [HhaBy9
allowable expenses 可扣税的支出 %%9T-+T
allowance 免税额；津贴；备抵；准备金 9"?;H%.
allowance for debts 债项的免税额 >>c%I
c
allowance for depreciation by wear and tear 耗损折旧免税额 s<;{q+1#
allowance for funeral expenses 殡殓费的免税额 U 8{^-#(Uz
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hcpe~spz9|
allowance for repairs and outgoings 修葺及支出方面的免税额 tr58J% Mu
allowance to debtor 给债务人的津贴 7)RRCsn
alteration of capital 资本更改 ^fV-m&F)K*
alternate trustee 候补受托人 _FU}IfG>t
amalgamation 合并 kZ;Y/DH
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7pN&fAtj/
ambit of charges 征税范围；收费范围 8_Z"@
amended valuation 经修订的估值 0+K<;5"63d
American Commodities Exchange 美国商品交易所 ju!V1ky
American Express Bank Limited 美国运通银行 L#WGOl
American Stock Exchange 美国证券交易所 3lbGG42:
amortization 摊销 MAp#1+k
amount due from banks 存放银行同业的款项 Qb7&S5m
amount due from banks abroad 存放海外银行同业的款项 _C=01 %/
amount due from holding companies 控股公司欠款 ^x Z=";eq
amount due from local banks 存放本港银行同业的款项 G^Y^)pc]
amount due to banks 银行同业的存款 A @;{ #.O
amount due to banks abroad 海外银行同业的存款 *uSlp_;kB
amount due to holding companies 控股公司存款 `QZK W
amount due to local banks 本港银行同业的存款 (,tL(:c
amount due to outport banks 外埠银行同业的存款 /z(d!0_q|v
amount for note issue 发行纸币的款额 Y5y7ONcn
amount of bond 担保契据的款额 l
GJ N;G7
amount of consideration 代价款额 >`|Wg@_
amount of contribution 供款数额 t qUBl?i
amount of indebtedness 负债款额 G5lBCm
amount of principal of the loan 贷款本金额 |"[;0)dw^
amount of rates chargeable 应征差饷数额 ]
K+8f-
amount of share capital 股本额 nkz<t
amount of sums assured 承保款额 % .wx]:o
amount of variation 变动幅度 W )^%/lAh
amount of vote 拨款数额 );?tGX
amount payable 应付款额 ^)o]hE|
amount receivable 应收款额 A8k $ .E
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &XW ~l>!+
analysis 分析 t.
HwX9
ancillary risk 附属风险 \mZB*k)+
annual account 周年帐目；周年帐目报表；年度决算；年结 Nrq/Pkmy
annual accounting date 年结日期 JEK _W<BD
annual allowance 每年免税额；年积金；年度津贴；年津 v?}rA %so
annual balance 年度余额 [!Djs![O
annual disposable income 每年可动用收入 >;#rK@*&
annual estimates 周年预算 n<F3&2w
annual fee 年费 xiL+s-
annual general meeting 周年大会 n'?]_ z<
annual growth rate 年增率；每年增长率 {E}D 6`{
annual long-term supplement 长期个案每年补助金 VA`VDUG,
annual pensionable emolument 可供计算退休金的年薪 Pb1.X9*8c
annual report 年报 > jnx2$
Annual Report on the Consumer Price Index 《消费物价指数年报》 flz7{W
annual return 周年报表；周年申报表；每年报税表格 |,({$TrF
Annual Return Rules 《周年报表规则》 z@~mu
annual review of consumer prices 每年消费物价回顾 9
Z"WV5o
annual roll-forward basis 逐年延展方式 Q(R -8"
annual salary 年薪 ` +)Bl%*
annual statement 年度报表；年度决算表 ?
m9=Me
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 F&
Rr&m
annuitant 年金受益人 y-S23B(
annuity 年金 ~Q]/ =H
K
annuity contract 年金合约 FE:} D ;$
annuity on human life 人寿年金 tOZ-]>U
antecedent debt 先前的债项 B,` `2\B
ante-dated cheque 倒填日期支票 R8YU#D (Q
anticipated expenditure 预期开支 :f7:@8
anticipated net profit 预期纯利
Hn/V*RzQ
anticipated revenue 预期收入 jaIcIc=Pf
anti-inflation measure 反通货膨胀措施 c Y+n 6k5
anti-inflationary stance 反通货膨胀立场 `uqe[u;`6
apparent deficit 表面赤字 y 5 ?kv-"c
apparent financial solvency 表面偿债能力
Y=H_U$
apparent partner 表面合伙人 gc
b8eB ,
application for personal assessment 个人入息课税申请书 r1z +yx
application of fund 资金应用 9H53H"5q
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 Bsk` e
appointed actuary 委任精算师 UMMGT6s,E8
appointed auditor 委任核数师；委任审计师 7\H_9o0$
appointed trustee 委任的受托人 fP- =wd
appointer 委任人 #iRd2Qj%
apportioned pro rata 按比例分摊 F3 g$b,RMH
apportionment 分配；分摊 #MviO!@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ) %
gU
apportionment formula 分摊方程式 +:/.\
3v71
apportionment of estate duty 遗产税的分摊 + (`.pa z@
appraisal 估价；评估 @y 6 ^/'
appreciable growth 可观增长 MM&qLAa"f
appreciable impact 显着影响 Mp^G7JY,
appreciable increase 可观增长 .3 SP# mI
appreciation 增值；升值 mi@uX@ #
appreciation against other currencies 相对其他货币升值 i&<@}:,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *ozXilO
appreciation tax 增值税 rKTc 6h:)
appropriation 拨款；拨用；拨付 0 Ag2zx
appropriation account 拨款帐目 !, sQB_09C
Appropriation Bill 拨款法案 [(vV45(E
appropriation-in-aid system 补助拨款办法 &KV$x3
approved assets 核准资产 L"uidd0(g
approved basket stock 认可一篮子证券 D D 6K[\
approved budget 核准预算 -k%|sqDZj
approved charitable donation 认可慈善捐款 d6zq,x!cI
approved charitable institution 认可慈善机构 p77=~s
approved currency 核准货币；认可货币
# U vWS
approved estimates 核准预算 SP vKq=,
approved estimates of expenditure 核准开支预算 cet|k!
approved overseas insurer 核准海外保险人 7c<_j55(
approved overseas trust company 核准海外信托公司 {+gK\Nz
approved pooled investment fund 核准汇集投资基金 II\}84U2
.
approved provident fund scheme 认可公积金计划 -AQ
7Bd
approved provision 核准拨款 d
7Z$/ $
approved redeemable share 核准可赎回股份 !nQoz^_`P
approved regional stock 认可地区性证券 [ L
approved retirement scheme 认可退休金计划 MB6lKLy6~
approved subordinated loan 核准附属贷款 ,0?3 k
arbitrage 套戥；套汇；套利 mAe)Hy %
arbitrageur 套戥者；套汇者
:Z6l)R+V
arbitrary amount 临时款项 c
A{,2CYc
arrangement 措施；安排；协定 ApcE)mjpc
arrears 欠款 ;9)=~)
arrears of pay 欠付薪酬 ) X6I #q8
arrears of revenue 逾期未收税款；逾期未收的帐项 bV*q~ @xh
articles of association 组织章程；组织细则；组织章程细则 mE9ytFH\k
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oP:OurX8V
ascertainment of profit 确定利润 w3Dqpo8E
"Asia Clear" “亚洲结算系统”
