allotment 分配；配股 zD?oXs
allotment notice 股份配售通知；配股通知 $w"$r$K9K
allotment of shares 股份分配 9x,RvWTb
allowable 可获宽免；免税的 ^C2\`jLMY
allowable business loss 可扣除的营业亏损 [+O"<Ua
allowable expenses 可扣税的支出 5 ae2<Y=
allowance 免税额；津贴；备抵；准备金 p r%nbl
allowance for debts 债项的免税额 2]% h$f+
allowance for depreciation by wear and tear 耗损折旧免税额 XL7h}
allowance for funeral expenses 殡殓费的免税额 VfT*7_
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xf|mlHS+
allowance for repairs and outgoings 修葺及支出方面的免税额 [+qCs7'
allowance to debtor 给债务人的津贴 =8U&[F
alteration of capital 资本更改 H'Yh2a`!o
alternate trustee 候补受托人 <n3!{w3<
amalgamation 合并 3fN. bU9_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OY?y ^45 y
ambit of charges 征税范围；收费范围 $9?cP`hmi
amended valuation 经修订的估值 c- .t>r &
American Commodities Exchange 美国商品交易所 K~ ;4 5Z2
American Express Bank Limited 美国运通银行 /x3/Ubmz~x
American Stock Exchange 美国证券交易所 qJ0fQI\
amortization 摊销 5d Z |!
amount due from banks 存放银行同业的款项 6e7{Iy
amount due from banks abroad 存放海外银行同业的款项 N!*_La=TuH
amount due from holding companies 控股公司欠款 uZ;D!2Q a
amount due from local banks 存放本港银行同业的款项 &=4(l|wcg
amount due to banks 银行同业的存款 ~|<m,)!
amount due to banks abroad 海外银行同业的存款 Bn>8&
w /P
amount due to holding companies 控股公司存款 xe/(
amount due to local banks 本港银行同业的存款 *Q1~ S]g
amount due to outport banks 外埠银行同业的存款 [s<^&WM/
amount for note issue 发行纸币的款额 >}(CEzc8
amount of bond 担保契据的款额 ~a xjjv
amount of consideration 代价款额 p
mX#E
amount of contribution 供款数额 WJ*n29^N^h
amount of indebtedness 负债款额 1bGopi/
amount of principal of the loan 贷款本金额 4DTzSy:x
amount of rates chargeable 应征差饷数额 y-CX}B#j
amount of share capital 股本额 t(="h6i
amount of sums assured 承保款额 9{: O{nl
amount of variation 变动幅度 O:da-xWJ
amount of vote 拨款数额 id$Ul?z8
amount payable 应付款额 [TNj;o5J
amount receivable 应收款额 dx ;k`r$w
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vVL@K,q
analysis 分析 NKQOUw:qn
ancillary risk 附属风险 a')|1DnR
annual account 周年帐目；周年帐目报表；年度决算；年结 1
T:Y 0
annual accounting date 年结日期 3"rzb]=
R
annual allowance 每年免税额；年积金；年度津贴；年津 Mg^e3D1_
annual balance 年度余额 SXt{k<|
annual disposable income 每年可动用收入 Z {H5oUk
annual estimates 周年预算 '?({;/L
annual fee 年费 Q[#vTB$f
annual general meeting 周年大会 8/K!SpM*d
annual growth rate 年增率；每年增长率 x"~~l
annual long-term supplement 长期个案每年补助金 C)cwAU|h#
annual pensionable emolument 可供计算退休金的年薪 Yq/.-4 y
annual report 年报
^ :F.
Annual Report on the Consumer Price Index 《消费物价指数年报》 l&}y/t4%
annual return 周年报表；周年申报表；每年报税表格 DLCkM*'
Annual Return Rules 《周年报表规则》 j^`hzh3S
annual review of consumer prices 每年消费物价回顾 ncx(pp
annual roll-forward basis 逐年延展方式 vVE7fq3
annual salary 年薪 nVJPR
annual statement 年度报表；年度决算表 Z y _V9j[n
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 9aJ%`i
annuitant 年金受益人 ; *,f<
annuity 年金 mA{~Pp Sb
annuity contract 年金合约 .$#r
V?7
annuity on human life 人寿年金 pFJB '=c
antecedent debt 先前的债项 bBY^+c<
ante-dated cheque 倒填日期支票
GLGz 2 ,#
anticipated expenditure 预期开支 D0BI5q
anticipated net profit 预期纯利 2ZQ}7`Y
anticipated revenue 预期收入 +CI1V>6^
anti-inflation measure 反通货膨胀措施 ^gFqRbuS
anti-inflationary stance 反通货膨胀立场 $U/YR&vcw
apparent deficit 表面赤字 |`jjHuQ;
apparent financial solvency 表面偿债能力 r/*=%~*
apparent partner 表面合伙人 ){Ob,LEU&
application for personal assessment 个人入息课税申请书 1nu^F,
M
application of fund 资金应用 -J^(eog[6
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 *@TZ+{t
appointed actuary 委任精算师 f0T ,ul,
appointed auditor 委任核数师；委任审计师 n-TQ*&h]3S
appointed trustee 委任的受托人 |^9BA-nA
appointer 委任人
=V^.}WtO
apportioned pro rata 按比例分摊 BT@r!>Nl
apportionment 分配；分摊 &N i`e<mP
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X_v
[MW
apportionment formula 分摊方程式 5MSB dO
apportionment of estate duty 遗产税的分摊 } E_#k]#*
appraisal 估价；评估 \);4F=h}f
appreciable growth 可观增长 Y{*u&^0{
appreciable impact 显着影响 mZUfn%QXb(
appreciable increase 可观增长 o:6@ Kw^
appreciation 增值；升值 = LTmr1?
appreciation against other currencies 相对其他货币升值 _uJ"m 8Tl
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $TI5vhQ
appreciation tax 增值税 3 R&lqxhg
appropriation 拨款；拨用；拨付 wd/<
8>2X
appropriation account 拨款帐目 D13Rx 6b
Appropriation Bill 拨款法案 aTzjm`F0
appropriation-in-aid system 补助拨款办法 ".dZn6"mI
approved assets 核准资产 {3!E4"p
approved basket stock 认可一篮子证券 fQP {|+4
approved budget 核准预算 o!~Jzd.=h
approved charitable donation 认可慈善捐款 ~n/
$
approved charitable institution 认可慈善机构 h!m_PgRSs
approved currency 核准货币；认可货币 &gI ~LP
approved estimates 核准预算 M4 WiT<|]R
approved estimates of expenditure 核准开支预算 V#jWege
approved overseas insurer 核准海外保险人 {Ha8]y
approved overseas trust company 核准海外信托公司 ?2Kt'1s#
approved pooled investment fund 核准汇集投资基金 .6OgO{P:
approved provident fund scheme 认可公积金计划 TO-$B8*nq
approved provision 核准拨款 ^GB e)~MT
approved redeemable share 核准可赎回股份 K\)Td+~jc
approved regional stock 认可地区性证券 ^V|Oxp'7_
approved retirement scheme 认可退休金计划 3/#:~a9Q
approved subordinated loan 核准附属贷款 -n0C4 kZ2o
arbitrage 套戥；套汇；套利 z5bo_ Eq
arbitrageur 套戥者；套汇者 W(hMft%
arbitrary amount 临时款项 GQ_p-/p
R
arrangement 措施；安排；协定 F]m gmYD%
arrears 欠款 ?EX"k+G
arrears of pay 欠付薪酬 p!/[K6u
arrears of revenue 逾期未收税款；逾期未收的帐项 <A9y9|>o
articles of association 组织章程；组织细则；组织章程细则 Jl "mL
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *. & HD6Qr
ascertainment of profit 确定利润 * H[Iq !@
"Asia Clear" “亚洲结算系统”
