allotment 分配；配股 &&C70+_po
allotment notice 股份配售通知；配股通知 \a;xJzc9
allotment of shares 股份分配 >>KI_$V
allowable 可获宽免；免税的 hIqU idJod
allowable business loss 可扣除的营业亏损 \ [[xyd
allowable expenses 可扣税的支出
Aj cKz
allowance 免税额；津贴；备抵；准备金 =L#&`s@)_
allowance for debts 债项的免税额 `(?c4oq,c>
allowance for depreciation by wear and tear 耗损折旧免税额 $)ka1L" N
allowance for funeral expenses 殡殓费的免税额 M}11 tUl
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [nV BnB
allowance for repairs and outgoings 修葺及支出方面的免税额 Gy):hGgN
allowance to debtor 给债务人的津贴 fWEQ vQ
alteration of capital 资本更改 u=qK_$d4
alternate trustee 候补受托人 ^rq\kf*]
amalgamation 合并 4pT^ *
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Psx"[2iZm
ambit of charges 征税范围；收费范围 sNpA!!\PM
amended valuation 经修订的估值 ~3gaz
Te9
American Commodities Exchange 美国商品交易所 %p)& mYK{
American Express Bank Limited 美国运通银行 3^ wHL:u
American Stock Exchange 美国证券交易所 T_Tu>wQX
amortization 摊销 =Y|( }92
amount due from banks 存放银行同业的款项 (kY 0<
amount due from banks abroad 存放海外银行同业的款项 hL/u5h%$
amount due from holding companies 控股公司欠款 =6ru%.8U,
amount due from local banks 存放本港银行同业的款项 B$2GEg]Ri
amount due to banks 银行同业的存款 n^{h@u
amount due to banks abroad 海外银行同业的存款 +=9iq3<yfS
amount due to holding companies 控股公司存款 fNAW4I I}
amount due to local banks 本港银行同业的存款 J'ce?_\?PY
amount due to outport banks 外埠银行同业的存款 -DHzBq=H
amount for note issue 发行纸币的款额 6:%lx G
amount of bond 担保契据的款额 8 f~x \.
amount of consideration 代价款额 J2x}@p
amount of contribution 供款数额 r{r~!=u
amount of indebtedness 负债款额 D%3$"4M7!
amount of principal of the loan 贷款本金额 |k}L =oWE
amount of rates chargeable 应征差饷数额 Ua|iAD 1
amount of share capital 股本额 |Y}YhUI &
amount of sums assured 承保款额 SN{A@dyt
amount of variation 变动幅度 Fl($0}ER
amount of vote 拨款数额 1- ^D2B[-
amount payable 应付款额 .up[wt gN
amount receivable 应收款额 &Cj~D$kDEu
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @ :CM< +
analysis 分析 j$_?g!I=gK
ancillary risk 附属风险 .^=I&X/P
annual account 周年帐目；周年帐目报表；年度决算；年结 #'KM$l,P
annual accounting date 年结日期 @ntwdv;
annual allowance 每年免税额；年积金；年度津贴；年津 9[VYd '
annual balance 年度余额 RjviHd#DXn
annual disposable income 每年可动用收入 M/.M~/ ~
annual estimates 周年预算 lq53
xT
annual fee 年费 3YLfh`6
annual general meeting 周年大会 H?;+C/-K`_
annual growth rate 年增率；每年增长率 N`I
XSE
annual long-term supplement 长期个案每年补助金 ?K pDEH~\
annual pensionable emolument 可供计算退休金的年薪 {9Qc\Ij
annual report 年报 NvIg,@}
Annual Report on the Consumer Price Index 《消费物价指数年报》 ) q'D9x9
annual return 周年报表；周年申报表；每年报税表格 #FAW@ 6QG
Annual Return Rules 《周年报表规则》 (@*|[wN
annual review of consumer prices 每年消费物价回顾 %Bm{ctf#)
annual roll-forward basis 逐年延展方式 %K3U`6kHcd
annual salary 年薪 2"a%%fv
annual statement 年度报表；年度决算表 k u*k+4rz
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 eSObOG/
annuitant 年金受益人 m[y~-n
annuity 年金 dL4VcUS.
annuity contract 年金合约 0B9FPpx? :
annuity on human life 人寿年金 X:`=\D
antecedent debt 先前的债项 'qiAmaX
ante-dated cheque 倒填日期支票 rU9")4sQ
anticipated expenditure 预期开支 B=>Xr!pM!
anticipated net profit 预期纯利 <Tgubv+J
anticipated revenue 预期收入 DI;LhS*z
anti-inflation measure 反通货膨胀措施 Q?j '4
anti-inflationary stance 反通货膨胀立场 < HJ
Ls+C
apparent deficit 表面赤字 sx+k
V A
apparent financial solvency 表面偿债能力 R& t2
apparent partner 表面合伙人 R
h6CV
application for personal assessment 个人入息课税申请书 X$u l=iBs
application of fund 资金应用 J|U~W
kW
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 L T`T~|pz
appointed actuary 委任精算师 |b='DJz2
appointed auditor 委任核数师；委任审计师 a>4q"IT6
appointed trustee 委任的受托人 e^\(bp+83
appointer 委任人 2Q(ZW@0
apportioned pro rata 按比例分摊 R6 ej
apportionment 分配；分摊 Z-CA9&4Uh
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I&15[:b=-
apportionment formula 分摊方程式 /KnIU|;
apportionment of estate duty 遗产税的分摊 xG
ed Y*[`
appraisal 估价；评估 w_`;Mn%p
appreciable growth 可观增长 ]5*H/8Ke7
appreciable impact 显着影响 YSB> WBS-<
appreciable increase 可观增长 V+>RF
appreciation 增值；升值 0hkYexX73
appreciation against other currencies 相对其他货币升值 `xv Uq\
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;dZ ZOocV1
appreciation tax 增值税 F 3!6}u\F
appropriation 拨款；拨用；拨付 _]' kw [
appropriation account 拨款帐目 R=R]0
Appropriation Bill 拨款法案 *j,noHUT~>
appropriation-in-aid system 补助拨款办法 0 nI*9
approved assets 核准资产 ;A"i .:ZT
approved basket stock 认可一篮子证券 Z[z" v
approved budget 核准预算 G
DBV
approved charitable donation 认可慈善捐款 TGG =9a]m
approved charitable institution 认可慈善机构 K( MZ!>{
approved currency 核准货币；认可货币 ||cI~qg
approved estimates 核准预算 V0,5c`H c
approved estimates of expenditure 核准开支预算 E<B/ 5g!
approved overseas insurer 核准海外保险人 m>[G-~0?kI
approved overseas trust company 核准海外信托公司 T[[E )f1[
approved pooled investment fund 核准汇集投资基金 90J WU$K
approved provident fund scheme 认可公积金计划 4M>]0%3.D
approved provision 核准拨款 KTo}xLT
approved redeemable share 核准可赎回股份 0.!vp?
approved regional stock 认可地区性证券 AxJqLSfyb,
approved retirement scheme 认可退休金计划 OS
L~a_
approved subordinated loan 核准附属贷款 VW Xy N
arbitrage 套戥；套汇；套利 }|=Fnyj
arbitrageur 套戥者；套汇者 2 WKIO|'
arbitrary amount 临时款项 ^N ;TCn
arrangement 措施；安排；协定 a&mL Dh/
arrears 欠款 h>xB"E|.
arrears of pay 欠付薪酬 @Py'SH!-
arrears of revenue 逾期未收税款；逾期未收的帐项 `7`` 1TL
articles of association 组织章程；组织细则；组织章程细则 l'!_km0{d
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W>x.*K
ascertainment of profit 确定利润 vsA/iH.
"Asia Clear" “亚洲结算系统”
