allotment 分配；配股 {7 $c8 i
allotment notice 股份配售通知；配股通知 8S%52W|
allotment of shares 股份分配 F{EnOr`,m=
allowable 可获宽免；免税的 3|1i lP
allowable business loss 可扣除的营业亏损 SF&BbjBE0
allowable expenses 可扣税的支出 -sw
.
allowance 免税额；津贴；备抵；准备金 }RmU%IYc
allowance for debts 债项的免税额 :Qumb
allowance for depreciation by wear and tear 耗损折旧免税额 C!Rs^/
allowance for funeral expenses 殡殓费的免税额 }*lUah,@
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c.,2GwW
allowance for repairs and outgoings 修葺及支出方面的免税额 ?\$#L^;b}
allowance to debtor 给债务人的津贴 2C/$Ei^t
alteration of capital 资本更改 |55N? =8
alternate trustee 候补受托人 AI,(z;{P
amalgamation 合并 $/.zm; D
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Eve.QAl|
ambit of charges 征税范围；收费范围 Hz.(qW">5*
amended valuation 经修订的估值 Z7_m)@%;kk
American Commodities Exchange 美国商品交易所 *tgnYa[l
American Express Bank Limited 美国运通银行 u[ L`-zI
American Stock Exchange 美国证券交易所 3jlh}t> $l
amortization 摊销 !eEHmRgg4
amount due from banks 存放银行同业的款项 7 qj9&bEy
amount due from banks abroad 存放海外银行同业的款项 O+?<h{"
amount due from holding companies 控股公司欠款 F'B8v 3
amount due from local banks 存放本港银行同业的款项 2_zp:v
amount due to banks 银行同业的存款 dgA-MQ5{
amount due to banks abroad 海外银行同业的存款 EX ?MA6U
amount due to holding companies 控股公司存款 }z\_;\ 7
amount due to local banks 本港银行同业的存款 u oHNn 7 W
amount due to outport banks 外埠银行同业的存款 blTo5N LX
amount for note issue 发行纸币的款额 \RvvHty-V
amount of bond 担保契据的款额 J.ck~;3
amount of consideration 代价款额 t%'Z<DmG+
amount of contribution 供款数额 q~3,yyu
amount of indebtedness 负债款额 u>TZt]h8
amount of principal of the loan 贷款本金额 TiYnc3Bz}J
amount of rates chargeable 应征差饷数额 &4b&X0pU
amount of share capital 股本额 xKQ+{"?-^g
amount of sums assured 承保款额 ow_djv:,
amount of variation 变动幅度 wlEdt1G
amount of vote 拨款数额 dw TMq*e
amount payable 应付款额 7}vg.hmZ
amount receivable 应收款额 8HR mQ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NcP.;u;`
analysis 分析 v{ 9t]s>B
ancillary risk 附属风险 V^\8BVw
annual account 周年帐目；周年帐目报表；年度决算；年结 bks
/ `rIA
annual accounting date 年结日期 ~_s{0g]B
annual allowance 每年免税额；年积金；年度津贴；年津 5vw{b?
annual balance 年度余额 < 0S,Q+&
annual disposable income 每年可动用收入 MW PvR|Q
annual estimates 周年预算 &NSY9'N,
annual fee 年费 c wOJy >
annual general meeting 周年大会 jiYmb8Q4D
annual growth rate 年增率；每年增长率 bzvh%RsW
annual long-term supplement 长期个案每年补助金 z^GDJddG
annual pensionable emolument 可供计算退休金的年薪 ;q:jl~
annual report 年报 'w14sr%
Annual Report on the Consumer Price Index 《消费物价指数年报》 1c;6xc,ub
annual return 周年报表；周年申报表；每年报税表格 <}sq?Sfq!
Annual Return Rules 《周年报表规则》 <D::9c j
annual review of consumer prices 每年消费物价回顾 (
XXheC
annual roll-forward basis 逐年延展方式 HgBGV0
annual salary 年薪
wN2QK6Oc
annual statement 年度报表；年度决算表 gq" gUaz
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 -CRra EXf8
annuitant 年金受益人 "3<da* D1
annuity 年金 HU9Sl*/
annuity contract 年金合约 MNg^]tpf
annuity on human life 人寿年金 OQ,NOiNkap
antecedent debt 先前的债项 #Jna6
ante-dated cheque 倒填日期支票 {O+Kw<d
anticipated expenditure 预期开支 J7v|vj I
anticipated net profit 预期纯利 Q6XRs Fc
anticipated revenue 预期收入 hRq3C1 mR
anti-inflation measure 反通货膨胀措施 (%U@3. _
anti-inflationary stance 反通货膨胀立场 1 ]}#)-
apparent deficit 表面赤字 z
Nl ,
apparent financial solvency 表面偿债能力 z.CywME<)t
apparent partner 表面合伙人 cW{1
Pz^_
application for personal assessment 个人入息课税申请书 t w(J ZDc
application of fund 资金应用 sg8/#_S1i
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 B}eA\O4}I
appointed actuary 委任精算师 l$YC/ bP
appointed auditor 委任核数师；委任审计师 >/#KI~}'N
appointed trustee 委任的受托人 '*Almv {
appointer 委任人 /RyR>G!
apportioned pro rata 按比例分摊 <&!v1yR
apportionment 分配；分摊 OKHX)"j\\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t!2(7=P30(
apportionment formula 分摊方程式 W;1| +6x
apportionment of estate duty 遗产税的分摊 2 QNNp:`6
appraisal 估价；评估 M gC:b-&5_
appreciable growth 可观增长 c 5Q<$86
appreciable impact 显着影响 {VP$J"\e
appreciable increase 可观增长 .)+h H y
appreciation 增值；升值 dV Q- k
appreciation against other currencies 相对其他货币升值 XK "-'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8`b`QtGf
appreciation tax 增值税 :aG#~-Q
appropriation 拨款；拨用；拨付 z`Hy'{1
appropriation account 拨款帐目 }'OHE(s
Appropriation Bill 拨款法案 x)Uw V
appropriation-in-aid system 补助拨款办法 Nk[2nyeO>
approved assets 核准资产 \@>b;4Fb+N
approved basket stock 认可一篮子证券 zvvP81$W
approved budget 核准预算 J|3E- p\o
approved charitable donation 认可慈善捐款
5~.Zl Gd
approved charitable institution 认可慈善机构 ](B@5-^
approved currency 核准货币；认可货币 KK,Z"){
approved estimates 核准预算 |8bq >01~
approved estimates of expenditure 核准开支预算 $HG}[XD?
approved overseas insurer 核准海外保险人 ?go:e#
approved overseas trust company 核准海外信托公司 BI:k #jO!
approved pooled investment fund 核准汇集投资基金 "/]| Hhc{
approved provident fund scheme 认可公积金计划 QW_agm
approved provision 核准拨款 ~w</!s
approved redeemable share 核准可赎回股份 f,z P*
approved regional stock 认可地区性证券 P"lBB8\eku
approved retirement scheme 认可退休金计划 4 V1bLm
approved subordinated loan 核准附属贷款 KvQ,;A
arbitrage 套戥；套汇；套利 D{v8q)5r
arbitrageur 套戥者；套汇者 5/Q RL\
arbitrary amount 临时款项 9]'($:LF08
arrangement 措施；安排；协定 ^>?CMcN4*
arrears 欠款
1G7b%yPA
arrears of pay 欠付薪酬
Ke-)vPc
arrears of revenue 逾期未收税款；逾期未收的帐项 `mH %!{P
articles of association 组织章程；组织细则；组织章程细则 =&dW(uyzY
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [0OJdY4
ascertainment of profit 确定利润 81%8{yn!$"
"Asia Clear" “亚洲结算系统”
