allotment 分配；配股 d H! *!r>
allotment notice 股份配售通知；配股通知 D~m*!w*
allotment of shares 股份分配 I,tud!p`
allowable 可获宽免；免税的 ^!d3=}:0
allowable business loss 可扣除的营业亏损 .nJz G
allowable expenses 可扣税的支出 Y4 -t7UlS;
allowance 免税额；津贴；备抵；准备金 *w&e\i|7
allowance for debts 债项的免税额 ,bi^P> X
allowance for depreciation by wear and tear 耗损折旧免税额 jd: 6:Fm
allowance for funeral expenses 殡殓费的免税额 zPO9! ?7|
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HN"Z]/ 5j
allowance for repairs and outgoings 修葺及支出方面的免税额 F5<H m_ \:
allowance to debtor 给债务人的津贴 N7"W{"3D
alteration of capital 资本更改 .Mbz3;i0
alternate trustee 候补受托人 ]M=&+c>H~
amalgamation 合并 1Mzmg[L8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7#XzrT]
ambit of charges 征税范围；收费范围 )`: UP~)H
amended valuation 经修订的估值 ? 9/G[[(
American Commodities Exchange 美国商品交易所 c{|p.hd
American Express Bank Limited 美国运通银行 %J(:ADu]
American Stock Exchange 美国证券交易所 e
,(mR+a8
amortization 摊销 _>+Ld6 .T6
amount due from banks 存放银行同业的款项 T)/eeZ$
amount due from banks abroad 存放海外银行同业的款项 -n
1 v3
amount due from holding companies 控股公司欠款 V
gWRW7Se
amount due from local banks 存放本港银行同业的款项 @"A4$`Xi3
amount due to banks 银行同业的存款 iS^QTuk3%
amount due to banks abroad 海外银行同业的存款 C dn J&N{
amount due to holding companies 控股公司存款 o!Zb0/AP)
amount due to local banks 本港银行同业的存款 )nkY_' BV
amount due to outport banks 外埠银行同业的存款 ^qs $v06
amount for note issue 发行纸币的款额 SUiOJ[5,
amount of bond 担保契据的款额 D*jM1w_`
amount of consideration 代价款额 )9g2D`a4
amount of contribution 供款数额 X ?O[r3<
amount of indebtedness 负债款额 .v
K-LHs
amount of principal of the loan 贷款本金额 /^ ts9:
amount of rates chargeable 应征差饷数额 I7onX,U +
amount of share capital 股本额 3] Ct6
amount of sums assured 承保款额 Txu/{ M,
amount of variation 变动幅度 j2k"cmsKh
amount of vote 拨款数额 ch]IzdD
amount payable 应付款额 kiEa<-]
amount receivable 应收款额 @ArS C
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x2xRBkRg=
analysis 分析 ES[G
ancillary risk 附属风险
V~GDPJ+
annual account 周年帐目；周年帐目报表；年度决算；年结 YK_ 7ip.a[
annual accounting date 年结日期 %{W6PrY{
annual allowance 每年免税额；年积金；年度津贴；年津 "oyo#-5z
annual balance 年度余额 5P2K5,o|n~
annual disposable income 每年可动用收入 6u
jW Nf
annual estimates 周年预算 vM={V$D&
annual fee 年费 pa+hL,w{6
annual general meeting 周年大会 2 ? C)&
annual growth rate 年增率；每年增长率 203 s^K 61
annual long-term supplement 长期个案每年补助金 0GwR~Z}Z
annual pensionable emolument 可供计算退休金的年薪 8*X4\3:*N
annual report 年报 KI .unP%
Annual Report on the Consumer Price Index 《消费物价指数年报》 0GL M(JmK
annual return 周年报表；周年申报表；每年报税表格 ".%k6W<n
Annual Return Rules 《周年报表规则》 WJi]t9 3
annual review of consumer prices 每年消费物价回顾 >P(.:_ ^p
annual roll-forward basis 逐年延展方式 HS$r8`S?)
annual salary 年薪 C!gZN9-
annual statement 年度报表；年度决算表 i8p6Xht
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 gXU8hTd8
annuitant 年金受益人 +`4A$# $+y
annuity 年金 (Ld i|jL
annuity contract 年金合约 ;uW FHc5@B
annuity on human life 人寿年金 gY j'(jB
antecedent debt 先前的债项 rv;3~'V
ante-dated cheque 倒填日期支票 S:}7q2:
anticipated expenditure 预期开支 4H/OBR
anticipated net profit 预期纯利 _1^'(5f$
anticipated revenue 预期收入 \8tsDG(1 '
anti-inflation measure 反通货膨胀措施 cQ|NJ_ F{1
anti-inflationary stance 反通货膨胀立场 !D6]JPX
apparent deficit 表面赤字 "@kaHIf[
apparent financial solvency 表面偿债能力 KvS G;
apparent partner 表面合伙人 4i bc
application for personal assessment 个人入息课税申请书 K3C <{ #r
application of fund 资金应用 ]9-\~Mwh
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 bt *k.=p
appointed actuary 委任精算师 N`i/mP
appointed auditor 委任核数师；委任审计师 nN;u,}e
appointed trustee 委任的受托人 reVgqYp{{-
appointer 委任人 )u">it+
apportioned pro rata 按比例分摊 *Ex|9FCt$
apportionment 分配；分摊 iso4]>LF
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Xj*Wu_
apportionment formula 分摊方程式 |Z Bw<f
apportionment of estate duty 遗产税的分摊 g0H[*"hj
appraisal 估价；评估 p_ =z#
appreciable growth 可观增长 G3]4A&h9v~
appreciable impact 显着影响 0(I j%Wi,
appreciable increase 可观增长 6@o*xK7L
appreciation 增值；升值 oU|c.mYe
appreciation against other currencies 相对其他货币升值
b6[j%(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V~bD)?M
appreciation tax 增值税 e!`i3KYn"
appropriation 拨款；拨用；拨付 |{;G2G1[
appropriation account 拨款帐目 )"LJ
hLg
Appropriation Bill 拨款法案
g}i61(
appropriation-in-aid system 补助拨款办法 N [@?gFtT
approved assets 核准资产 zi:BF60]=
approved basket stock 认可一篮子证券 Bx!-" e
approved budget 核准预算 "b[5]Y {
U
approved charitable donation 认可慈善捐款 0c &+|> !
approved charitable institution 认可慈善机构 )Z$!PqRw@u
approved currency 核准货币；认可货币 l0]
EX>"E
approved estimates 核准预算 BV
m0{*-[|
approved estimates of expenditure 核准开支预算 ' yth'[
approved overseas insurer 核准海外保险人 j|n R "!
approved overseas trust company 核准海外信托公司
hph4 `{T
approved pooled investment fund 核准汇集投资基金 \ jA~9
approved provident fund scheme 认可公积金计划 Bt#N4m[X*|
approved provision 核准拨款 ,[Fb[#Qqb
approved redeemable share 核准可赎回股份 *=n:-
approved regional stock 认可地区性证券 Qd6F H2Pl
approved retirement scheme 认可退休金计划 %S I'BJ
approved subordinated loan 核准附属贷款 hSMH, ^Io$
arbitrage 套戥；套汇；套利 zQA`/&=Y
arbitrageur 套戥者；套汇者
HDKbF/
arbitrary amount 临时款项 P4?glh q#
arrangement 措施；安排；协定 }Lv;!
arrears 欠款 23 ?rEhKe
arrears of pay 欠付薪酬 y]im Z4{/
arrears of revenue 逾期未收税款；逾期未收的帐项 OZT.=^:A
articles of association 组织章程；组织细则；组织章程细则 {!`4iiF
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G: JR7 N$
ascertainment of profit 确定利润 jal-9NV)!
"Asia Clear" “亚洲结算系统”
