allotment 分配；配股 \9*,[mvC
allotment notice 股份配售通知；配股通知 O~r.sJ}
allotment of shares 股份分配 O;N QJ$^bI
allowable 可获宽免；免税的 v$O%U[e<
allowable business loss 可扣除的营业亏损 6NO_S
allowable expenses 可扣税的支出 )1KlcF
allowance 免税额；津贴；备抵；准备金 BCE} Er&
allowance for debts 债项的免税额 S
z3@h"
allowance for depreciation by wear and tear 耗损折旧免税额 Hw1<! Dyv
allowance for funeral expenses 殡殓费的免税额 Ax=k0%M[&
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RtrESwtR
allowance for repairs and outgoings 修葺及支出方面的免税额 kp~@Ub
@O3
allowance to debtor 给债务人的津贴 B u ~N)^
alteration of capital 资本更改 7>g^OE f
alternate trustee 候补受托人 p
&nIUx"
amalgamation 合并 6$}hb|j
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d v+)U9at
ambit of charges 征税范围；收费范围 xZ*.@Pkr
amended valuation 经修订的估值 @
(UacFO
American Commodities Exchange 美国商品交易所 6#/Riu%
American Express Bank Limited 美国运通银行 AeqxH1 %
American Stock Exchange 美国证券交易所 *}Al0\q0M
amortization 摊销 MY z yg
amount due from banks 存放银行同业的款项 rUX1Iu7
amount due from banks abroad 存放海外银行同业的款项 hhTM-D1Ehs
amount due from holding companies 控股公司欠款 ZiBTe,;
amount due from local banks 存放本港银行同业的款项 3 [RbVT
amount due to banks 银行同业的存款 Wx ;`=9
amount due to banks abroad 海外银行同业的存款 F[Dhj,C"
amount due to holding companies 控股公司存款 t7
rz]EN
amount due to local banks 本港银行同业的存款 GW_@hYIqD
amount due to outport banks 外埠银行同业的存款 SBBDlr^P
amount for note issue 发行纸币的款额 -q9 `Btz
amount of bond 担保契据的款额 niZ/yW{w
amount of consideration 代价款额 /dU-$}>ZI
amount of contribution 供款数额 J?\z{ ;qa
amount of indebtedness 负债款额 E\5cb[Y
amount of principal of the loan 贷款本金额 \vBpH'hR,'
amount of rates chargeable 应征差饷数额 a'f0Wv0%"
amount of share capital 股本额 Hq.ys> _
amount of sums assured 承保款额 ORPQ1%tu
amount of variation 变动幅度 l65-8
amount of vote 拨款数额 {wWh
;
amount payable 应付款额 [vuq H:Ln
amount receivable 应收款额 V9:h4]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6e1/h@p\7
analysis 分析 c;w%R8z
ancillary risk 附属风险 lW! U:
annual account 周年帐目；周年帐目报表；年度决算；年结 CD\k.
annual accounting date 年结日期 JzA`*X[
annual allowance 每年免税额；年积金；年度津贴；年津 P Tfy#
annual balance 年度余额 t_@xzt10y
annual disposable income 每年可动用收入 -G<$wh9~3
annual estimates 周年预算 {/]Ks8`
Dm
annual fee 年费 s 2t'jIB
annual general meeting 周年大会 |U z?i7z
annual growth rate 年增率；每年增长率 *@J
annual long-term supplement 长期个案每年补助金 H\tz"<*``
annual pensionable emolument 可供计算退休金的年薪 rs$sAa*f
annual report 年报 #un#~s
7Q
Annual Report on the Consumer Price Index 《消费物价指数年报》 R v6 1*F4
annual return 周年报表；周年申报表；每年报税表格 6,j6,Q(67
Annual Return Rules 《周年报表规则》 |A_ yr/f
annual review of consumer prices 每年消费物价回顾 2| u 'J
annual roll-forward basis 逐年延展方式 @ \ip?=
annual salary 年薪 ;H5H7ezV
annual statement 年度报表；年度决算表 _ukKzY
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 [4:_6vd7X
annuitant 年金受益人 jHPJk8 @y
annuity 年金 o<f[K }t9
annuity contract 年金合约 HH[b1z2D
annuity on human life 人寿年金 C<CE!|sfr
antecedent debt 先前的债项 "R-1 G/
ante-dated cheque 倒填日期支票 Zfyr& ]"
anticipated expenditure 预期开支 X%7Y\|
anticipated net profit 预期纯利 xX l^\?HC
anticipated revenue 预期收入 DXj_\ R(}
anti-inflation measure 反通货膨胀措施 45l/)=@@B
anti-inflationary stance 反通货膨胀立场 5?),6o);
apparent deficit 表面赤字 )>q.!"B
apparent financial solvency 表面偿债能力 ^\kv>
WBE
apparent partner 表面合伙人 2F(zHa
application for personal assessment 个人入息课税申请书 WAlsh
application of fund 资金应用 "WOY`su>
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 N%{&%C 6{
appointed actuary 委任精算师 O@ jW&-;
appointed auditor 委任核数师；委任审计师 {.tUn`j6V
appointed trustee 委任的受托人 pX
]K-
appointer 委任人 ye1
kI~LO(
apportioned pro rata 按比例分摊 SS@F:5),
apportionment 分配；分摊 y?W8FL
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Hw8`/'M=%5
apportionment formula 分摊方程式 B g LK} p^
apportionment of estate duty 遗产税的分摊 HAB MFv
appraisal 估价；评估 k W Yjqv
appreciable growth 可观增长 %Rg CU$s[>
appreciable impact 显着影响 g :MpN^l
appreciable increase 可观增长 /X)fWO S6
appreciation 增值；升值 4J*% $Vxv
appreciation against other currencies 相对其他货币升值 Jq) !)={
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R?g
qPi-
appreciation tax 增值税 X_XeI!,b
appropriation 拨款；拨用；拨付 g9OO#C>
appropriation account 拨款帐目 "YD<pRVB
Appropriation Bill 拨款法案 hRZ9[F[[
appropriation-in-aid system 补助拨款办法 DzX5_ kA
approved assets 核准资产 @qH{;
approved basket stock 认可一篮子证券 ZK4/o
approved budget 核准预算 rJK3;d? E
approved charitable donation 认可慈善捐款 RS@*/.]o
approved charitable institution 认可慈善机构 dL5 u- <y&
approved currency 核准货币；认可货币 31-%IkX+k
approved estimates 核准预算 T%K"^4k
approved estimates of expenditure 核准开支预算 I0oM\~#
approved overseas insurer 核准海外保险人 >_h *N H
approved overseas trust company 核准海外信托公司 ;cIs$
approved pooled investment fund 核准汇集投资基金 RP&H9>
approved provident fund scheme 认可公积金计划 $d.UF!s
approved provision 核准拨款 1c WUPVQ
approved redeemable share 核准可赎回股份 _
v\=ag
approved regional stock 认可地区性证券 ?fcQd6-}
approved retirement scheme 认可退休金计划 0 }jB/Z_T
approved subordinated loan 核准附属贷款 ZZp6@@zyq'
arbitrage 套戥；套汇；套利 xS]=WO*
arbitrageur 套戥者；套汇者 RVtb0FL
arbitrary amount 临时款项 hb7H- Z2
arrangement 措施；安排；协定 O#fGHI<43[
arrears 欠款 "#^ 11 o8
arrears of pay 欠付薪酬 k_.%(ZE
arrears of revenue 逾期未收税款；逾期未收的帐项 GQO}E@W6C
articles of association 组织章程；组织细则；组织章程细则 +4EQ9 -
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S !cc%
ascertainment of profit 确定利润 ^0ZabR'
"Asia Clear" “亚洲结算系统”
