allotment 分配；配股 l}(HE+ ?
allotment notice 股份配售通知；配股通知 V73/q
allotment of shares 股份分配
2<8l&2}7]
allowable 可获宽免；免税的 ^vSSG5 :
allowable business loss 可扣除的营业亏损 YGQ/zB^Pj
allowable expenses 可扣税的支出 IOxtuR
allowance 免税额；津贴；备抵；准备金 R%}<z*~NE@
allowance for debts 债项的免税额 0w TOdCvmb
allowance for depreciation by wear and tear 耗损折旧免税额 R%2.N!8 v
allowance for funeral expenses 殡殓费的免税额 f0^s<:*
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [ t8]'RI%
allowance for repairs and outgoings 修葺及支出方面的免税额 (
6zu*H)
allowance to debtor 给债务人的津贴 b5%<},ySq
alteration of capital 资本更改 G, <d;:
alternate trustee 候补受托人 R87@.
amalgamation 合并 #d[Nm+~ko
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =#Jx~d [C
ambit of charges 征税范围；收费范围 [8Z#Hj hQ
amended valuation 经修订的估值 SFwY%2np)!
American Commodities Exchange 美国商品交易所 9:xs)t- _
American Express Bank Limited 美国运通银行 lq3
D!+ m
American Stock Exchange 美国证券交易所 ~-H3]
amortization 摊销 uR2|>
m
amount due from banks 存放银行同业的款项 FaWc:GsfB
amount due from banks abroad 存放海外银行同业的款项 6)i>qz).
amount due from holding companies 控股公司欠款 o>+ mw| {
amount due from local banks 存放本港银行同业的款项 RRQv<x
amount due to banks 银行同业的存款 zNo"P[J8
amount due to banks abroad 海外银行同业的存款 *a8 <cf
amount due to holding companies 控股公司存款 RiQg]3o Y
amount due to local banks 本港银行同业的存款 nW\W<[O9
amount due to outport banks 外埠银行同业的存款 bxO/FrwTj{
amount for note issue 发行纸币的款额 $g VbeQ
amount of bond 担保契据的款额 dS Ty x#o
amount of consideration 代价款额 6
~{'\Z
amount of contribution 供款数额 `h :!^"G
amount of indebtedness 负债款额 )J+ OyR=
amount of principal of the loan 贷款本金额 2(\PsN w!
amount of rates chargeable 应征差饷数额 oy[ px9Wx
amount of share capital 股本额 :nl,A c
amount of sums assured 承保款额 G Zx*A S]+
amount of variation 变动幅度 Vz-q7*o $S
amount of vote 拨款数额 9 2D~trn
amount payable 应付款额 sL\ {.ad5
amount receivable 应收款额 |-*50j l
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vy= {zi J
analysis 分析 Jwj=a1I 53
ancillary risk 附属风险 < 0~1
annual account 周年帐目；周年帐目报表；年度决算；年结 ; [P>
annual accounting date 年结日期 y.8nzlkE{
annual allowance 每年免税额；年积金；年度津贴；年津 aYc<C$:NC"
annual balance 年度余额 U6H3T0#
annual disposable income 每年可动用收入 bJ6C7-w:wa
annual estimates 周年预算 R @ Gll 60
annual fee 年费 "dOQ)<;
annual general meeting 周年大会 Ie _{P& J
annual growth rate 年增率；每年增长率 p0CPeH
annual long-term supplement 长期个案每年补助金 #E\6 :U nT
annual pensionable emolument 可供计算退休金的年薪 w<]-~`
K
annual report 年报 #^aa&*<D_
Annual Report on the Consumer Price Index 《消费物价指数年报》 @6R6.i5d
annual return 周年报表；周年申报表；每年报税表格 Y1ca=ewFx
Annual Return Rules 《周年报表规则》 f Y78
annual review of consumer prices 每年消费物价回顾 : #n>Q1}x
annual roll-forward basis 逐年延展方式 0SIUp/.
annual salary 年薪 %yfl-c(u
annual statement 年度报表；年度决算表 {(Mmv[y
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 v,~f G>Y}
annuitant 年金受益人 \3K7)o^
annuity 年金 `]4(Z"R
annuity contract 年金合约 !5[SNr3^
annuity on human life 人寿年金 >X iT[Ru
antecedent debt 先前的债项 't*]6^
ante-dated cheque 倒填日期支票 jRDvVV/-wr
anticipated expenditure 预期开支 Bzt:9hr6BO
anticipated net profit 预期纯利 MwQt/Qv=
anticipated revenue 预期收入 '?_~{\9<
anti-inflation measure 反通货膨胀措施 ; 5[W*,7s
anti-inflationary stance 反通货膨胀立场 Q 9 f5}
apparent deficit 表面赤字 uz$p' Q
apparent financial solvency 表面偿债能力 >/}p{Tj
apparent partner 表面合伙人 w0H#M)c
application for personal assessment 个人入息课税申请书 ;GOu'34j
application of fund 资金应用 @;hdZLG]`&
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 l1L8a I,8
appointed actuary 委任精算师 fsnZHL}=n
appointed auditor 委任核数师；委任审计师 y[ AB,Dd
appointed trustee 委任的受托人 t7V7 TL!5'
appointer 委任人 B#5[PX
apportioned pro rata 按比例分摊 v*As:;D_
apportionment 分配；分摊 ug;\`.nT^
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bBo>Y7%
apportionment formula 分摊方程式 xA-?pLt "G
apportionment of estate duty 遗产税的分摊 4qsxlN>4O
appraisal 估价；评估 9O Y ao
appreciable growth 可观增长 b<"jmB{
appreciable impact 显着影响 ]Z85%q^`
appreciable increase 可观增长 ,j
w`9 a
appreciation 增值；升值 9pS:#hg
appreciation against other currencies 相对其他货币升值
yn<J>e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I=P<RG7j)
appreciation tax 增值税 `2x. -
appropriation 拨款；拨用；拨付 :mf &,?
appropriation account 拨款帐目 q.@% H}
Appropriation Bill 拨款法案 UH\{:@GjNO
appropriation-in-aid system 补助拨款办法 asmu<
approved assets 核准资产 4UzXTsjM7
approved basket stock 认可一篮子证券 \\ Q ){\S
approved budget 核准预算 cF9oo%3
approved charitable donation 认可慈善捐款 e0 Gs|c+6
approved charitable institution 认可慈善机构 !su773vo
approved currency 核准货币；认可货币 ^\J-LU|"B
approved estimates 核准预算 n^5Q
f\ o
approved estimates of expenditure 核准开支预算 V+l7 W
approved overseas insurer 核准海外保险人 OTJMS_IT
approved overseas trust company 核准海外信托公司 P7/Xh3
approved pooled investment fund 核准汇集投资基金 EQ :>]O
approved provident fund scheme 认可公积金计划 S0r+Y0J]<
approved provision 核准拨款 m^TN6/])
approved redeemable share 核准可赎回股份 oEFo7X`t
approved regional stock 认可地区性证券 2*Pk1 vrI
approved retirement scheme 认可退休金计划 v? Cakwu
approved subordinated loan 核准附属贷款 %Lh+W<;
arbitrage 套戥；套汇；套利 aU[!*n 4Ux
arbitrageur 套戥者；套汇者 '}b mDb*
arbitrary amount 临时款项 [*0M$4
arrangement 措施；安排；协定 IJDbm}:/e
arrears 欠款 Acd@B L*
arrears of pay 欠付薪酬 hH%fWB2(
arrears of revenue 逾期未收税款；逾期未收的帐项 5tLb
o
articles of association 组织章程；组织细则；组织章程细则 ,\# s_N 7
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W@'*G*f
ascertainment of profit 确定利润 8.I
3%u
"Asia Clear" “亚洲结算系统”
