allotment 分配；配股 H<dm
;cU
allotment notice 股份配售通知；配股通知 I x-FJF-
allotment of shares 股份分配 lLo FM
allowable 可获宽免；免税的 Eo)n(
Z 9
allowable business loss 可扣除的营业亏损 NcRY
Ch
allowable expenses 可扣税的支出 XA>@0E>1r
allowance 免税额；津贴；备抵；准备金 i7:j(W^I8
allowance for debts 债项的免税额 PJ9JRG7j
allowance for depreciation by wear and tear 耗损折旧免税额 \ /lH]u\x
allowance for funeral expenses 殡殓费的免税额 {
H"xC~.
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;w[|IRa
allowance for repairs and outgoings 修葺及支出方面的免税额 d(42ob.Tr
allowance to debtor 给债务人的津贴 Bglh}_X
alteration of capital 资本更改 q48V|6X'q
alternate trustee 候补受托人 5=5~GX-kr
amalgamation 合并 TE^BfAw@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <eb> / D
ambit of charges 征税范围；收费范围 @I #@%"AW
amended valuation 经修订的估值 W RL &tz
American Commodities Exchange 美国商品交易所 hZ5h(CQ?"#
American Express Bank Limited 美国运通银行 &\`=} hB
American Stock Exchange 美国证券交易所 (N0G[(>
amortization 摊销 `QAotSO+
amount due from banks 存放银行同业的款项 (Kv[~W7lb
amount due from banks abroad 存放海外银行同业的款项 ~{oM&I|d8
amount due from holding companies 控股公司欠款 p g fI1`h
amount due from local banks 存放本港银行同业的款项 [u =b [(
amount due to banks 银行同业的存款 og! Uq]U/y
amount due to banks abroad 海外银行同业的存款 {}{|trr-E
amount due to holding companies 控股公司存款 X{<j%PdC
amount due to local banks 本港银行同业的存款 Sh}AGNE'
amount due to outport banks 外埠银行同业的存款 T'0Ot3m`
amount for note issue 发行纸币的款额 s 3Y
\,9\
amount of bond 担保契据的款额 Z_ cTuu0'
amount of consideration 代价款额 [uW{Ap ~2
amount of contribution 供款数额 s0
qA8`Yu
amount of indebtedness 负债款额 r68'DJ&m3
amount of principal of the loan 贷款本金额 UACWs3`s+
amount of rates chargeable 应征差饷数额 dG
TAZ(1W
amount of share capital 股本额
WwPf z<I
amount of sums assured 承保款额 ; Rt?&&W
amount of variation 变动幅度 @ 4j#X
amount of vote 拨款数额 Z,_yE*q
amount payable 应付款额 +mYD
DlvI
amount receivable 应收款额 ,=R->~ J
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hA/K>Z
analysis 分析 ^+Ec}+ Q
ancillary risk 附属风险 gNo.&G
[
annual account 周年帐目；周年帐目报表；年度决算；年结 r[J gCj+$&
annual accounting date 年结日期 1j9 .Q;9
annual allowance 每年免税额；年积金；年度津贴；年津 v.c2(w/P
annual balance 年度余额 iw1 2x:
annual disposable income 每年可动用收入 % 7z
annual estimates 周年预算 t/#[At5p=
annual fee 年费 C$b$)uI;
annual general meeting 周年大会 xW#r)aN]p
annual growth rate 年增率；每年增长率 Cj31'
annual long-term supplement 长期个案每年补助金 zl=RK
annual pensionable emolument 可供计算退休金的年薪 [x' xbQLGd
annual report 年报 Ck/4 h Z
Annual Report on the Consumer Price Index 《消费物价指数年报》 U8\[8~Xftn
annual return 周年报表；周年申报表；每年报税表格 KaZ$ !JfT
Annual Return Rules 《周年报表规则》 BJ @tU n
annual review of consumer prices 每年消费物价回顾 :W? 7J"
annual roll-forward basis 逐年延展方式 ~NMal]Fwx
annual salary 年薪 qWfG@hn
annual statement 年度报表；年度决算表 ?s dVd
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 &w- QMj M>
annuitant 年金受益人 x{6/di
annuity 年金 x$cs_q]J
annuity contract 年金合约 >s1'I:8
annuity on human life 人寿年金 +q|2j>k@
antecedent debt 先前的债项 9pb4!=g*
ante-dated cheque 倒填日期支票 H"N
o{|^<
anticipated expenditure 预期开支 R]0awV1b
anticipated net profit 预期纯利 S=n,unn#t
anticipated revenue 预期收入 Y\Odj~Mj
anti-inflation measure 反通货膨胀措施 ?
!MDg_oHd
anti-inflationary stance 反通货膨胀立场 NgaX&m`
apparent deficit 表面赤字 _iO,GT=J-
apparent financial solvency 表面偿债能力 Bq#?g@V
apparent partner 表面合伙人 QyuSle
application for personal assessment 个人入息课税申请书 f.!)O@HzH
application of fund 资金应用 S2HGf~rE
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 AhZ8B'Ee
appointed actuary 委任精算师 D ?1$I0 =
appointed auditor 委任核数师；委任审计师 mA|! IhM
appointed trustee 委任的受托人 h1^q};3!W\
appointer 委任人 ?a+t L'D[
apportioned pro rata 按比例分摊 P%]li`56-c
apportionment 分配；分摊 Ec y|l ;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L
5J=+ k,
apportionment formula 分摊方程式 q.`+d[Q 2
apportionment of estate duty 遗产税的分摊 n\Uh5P1W"
appraisal 估价；评估 l 4
I@6@
appreciable growth 可观增长 BQ2EDy=}6
appreciable impact 显着影响 :<Yc V# !P
appreciable increase 可观增长 h u%UEB
appreciation 增值；升值 6 ] <~0{
appreciation against other currencies 相对其他货币升值 7?:7}xb-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /d ?)
appreciation tax 增值税 AkrUb$ }
appropriation 拨款；拨用；拨付 g>_l U
vSE
appropriation account 拨款帐目 6.kX~$ K
Appropriation Bill 拨款法案 9[N+x2q
appropriation-in-aid system 补助拨款办法 4&~ft
approved assets 核准资产 7hqa|
approved basket stock 认可一篮子证券 _%Sorr
approved budget 核准预算
1a;Le8
approved charitable donation 认可慈善捐款 T^x7w+
approved charitable institution 认可慈善机构 qsk8 #
approved currency 核准货币；认可货币 ( {ad s_l
approved estimates 核准预算 >:%i,K*AM
approved estimates of expenditure 核准开支预算 S 0eD
2
approved overseas insurer 核准海外保险人 Z"<aS&GH
approved overseas trust company 核准海外信托公司 h@7S hp
approved pooled investment fund 核准汇集投资基金 D^W6Cq5\
approved provident fund scheme 认可公积金计划 x]&V7Y
approved provision 核准拨款 (9]`3^_,J
approved redeemable share 核准可赎回股份 vE0Ty9OH"]
approved regional stock 认可地区性证券 @C{
IgV
approved retirement scheme 认可退休金计划
#"&h'V
approved subordinated loan 核准附属贷款 TBHIcX
arbitrage 套戥；套汇；套利 qcEi J}-
arbitrageur 套戥者；套汇者 al$G OMi
arbitrary amount 临时款项 POwJhT
arrangement 措施；安排；协定
uh*b[`e
arrears 欠款 F2W UG
arrears of pay 欠付薪酬 AmNmhcN
arrears of revenue 逾期未收税款；逾期未收的帐项 RbKAB8
articles of association 组织章程；组织细则；组织章程细则 `d2}>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KY9sa/x O
ascertainment of profit 确定利润 -Qgu 6Ty
"Asia Clear" “亚洲结算系统”
