allotment 分配；配股 @^? XaU
allotment notice 股份配售通知；配股通知 /s[DI;M$o
allotment of shares 股份分配 =.b Y#4
allowable 可获宽免；免税的 7lU.Ni t
allowable business loss 可扣除的营业亏损 KzVTkD n,
allowable expenses 可扣税的支出 #T \
allowance 免税额；津贴；备抵；准备金 8i: [:Z
allowance for debts 债项的免税额 @!\K>G >9[
allowance for depreciation by wear and tear 耗损折旧免税额 DB@EVH
allowance for funeral expenses 殡殓费的免税额 >}SRSqJu
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l h/&__
allowance for repairs and outgoings 修葺及支出方面的免税额 g j+3y9
allowance to debtor 给债务人的津贴 U)[ty@zyF
alteration of capital 资本更改
Oh`2t
c-
alternate trustee 候补受托人 mP-2s;q
amalgamation 合并 Zq*eX\# C
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J&6:d
ambit of charges 征税范围；收费范围 HC 7 JMj
amended valuation 经修订的估值 p4> ,Fwy2
American Commodities Exchange 美国商品交易所 & iSD/W
American Express Bank Limited 美国运通银行 (
v@jc8
y
American Stock Exchange 美国证券交易所 m;/i<:`
amortization 摊销 Vk7=7%xW
amount due from banks 存放银行同业的款项 U ix{"
amount due from banks abroad 存放海外银行同业的款项 Dg2uE8k
amount due from holding companies 控股公司欠款 {$fsS&aPg
amount due from local banks 存放本港银行同业的款项 T=
\!2gt
amount due to banks 银行同业的存款 SxMj,u%X/
amount due to banks abroad 海外银行同业的存款 &U &%ka<*
amount due to holding companies 控股公司存款 )}-$A-p#
amount due to local banks 本港银行同业的存款 >. LKct*5K
amount due to outport banks 外埠银行同业的存款 [ rdsv
amount for note issue 发行纸币的款额 D;js.ZF
amount of bond 担保契据的款额 ;[6&0! N\
amount of consideration 代价款额 vv/J 5#^,\
amount of contribution 供款数额
(ZPX dr
amount of indebtedness 负债款额 CV^c",b_
amount of principal of the loan 贷款本金额 n`L,]dco
amount of rates chargeable 应征差饷数额 i2`0|8mw'
amount of share capital 股本额 zk=\lp2
amount of sums assured 承保款额 J_xG}d
amount of variation 变动幅度 v8@eW.I1
amount of vote 拨款数额 _V@P-Ye
amount payable 应付款额 wUp)JI
amount receivable 应收款额 BUC,M: J+H
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D,rZ0?R
analysis 分析 V(
mn yI
ancillary risk 附属风险 X+ f9q0
annual account 周年帐目；周年帐目报表；年度决算；年结 .>]N+: O
annual accounting date 年结日期 c> G@+
annual allowance 每年免税额；年积金；年度津贴；年津 8$}OS-
annual balance 年度余额 )U(u>SV(\
annual disposable income 每年可动用收入
`ROEV~
annual estimates 周年预算 .JAcPyK^
annual fee 年费 O&$0&dhc
annual general meeting 周年大会 G) 7)]yBL
annual growth rate 年增率；每年增长率 =!<G! ^
annual long-term supplement 长期个案每年补助金 X?df cS*!n
annual pensionable emolument 可供计算退休金的年薪 3 "rkko?A
annual report 年报 ( (MLM3zJ
Annual Report on the Consumer Price Index 《消费物价指数年报》 xncwYOz
annual return 周年报表；周年申报表；每年报税表格 5$Kf]
ZP
Annual Return Rules 《周年报表规则》 e4.&aIC[
annual review of consumer prices 每年消费物价回顾 R&So4},B
annual roll-forward basis 逐年延展方式 +1@AGJU 3
annual salary 年薪 NWKi
()nA%
annual statement 年度报表；年度决算表 (9GbG"
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 K $-;;pUl
annuitant 年金受益人 |.w; r
annuity 年金 jXR1 6|
annuity contract 年金合约 Z?1OdoT-
annuity on human life 人寿年金 ?q X
s-
antecedent debt 先前的债项 Tf-CEHWD
ante-dated cheque 倒填日期支票
;CmOsA,1
anticipated expenditure 预期开支 5"=:#zN
anticipated net profit 预期纯利 E`)Qs[? Gk
anticipated revenue 预期收入 PDC]wZd/
anti-inflation measure 反通货膨胀措施 ,")F[%v
anti-inflationary stance 反通货膨胀立场 < t}? $1
apparent deficit 表面赤字 UqtHxEI%R~
apparent financial solvency 表面偿债能力 GqU SVQ
apparent partner 表面合伙人 4/MNqit+
application for personal assessment 个人入息课税申请书 #s+Q{2s
application of fund 资金应用 \A(5;ZnuD
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 7/>a:02
appointed actuary 委任精算师 )N)ljA3]
appointed auditor 委任核数师；委任审计师 GZ3/S|SMP
appointed trustee 委任的受托人 Q!$IQJ]|Y
appointer 委任人 2R`u[
apportioned pro rata 按比例分摊 se, Z#H
apportionment 分配；分摊 6%? A>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Kbas-</Si
apportionment formula 分摊方程式 j=j+Nf$
apportionment of estate duty 遗产税的分摊 J
Jy{@[m
appraisal 估价；评估 KO,_6>8]U
appreciable growth 可观增长 oVk r3K Z
appreciable impact 显着影响 e1P7
.n}
appreciable increase 可观增长 "{(
[!
appreciation 增值；升值 Gah lS*W
appreciation against other currencies 相对其他货币升值 o}~3JBn T
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \_ -DyD#3
appreciation tax 增值税
:]c=pH
appropriation 拨款；拨用；拨付 x/ I;nM Y
appropriation account 拨款帐目 ;0j*>fb\q7
Appropriation Bill 拨款法案 tpU
D0Z)
appropriation-in-aid system 补助拨款办法 xIgql}.
approved assets 核准资产 8^X]z|[d2
approved basket stock 认可一篮子证券 d@>\E/zA
approved budget 核准预算 T
% /
approved charitable donation 认可慈善捐款 ORH93
`
approved charitable institution 认可慈善机构 s.y}U5Ty?P
approved currency 核准货币；认可货币 Dl\d_:+
approved estimates 核准预算 7 bT
/KLU
approved estimates of expenditure 核准开支预算 h{/ve`F>@
approved overseas insurer 核准海外保险人 b1=p O]3u
approved overseas trust company 核准海外信托公司 BXA]9eK
approved pooled investment fund 核准汇集投资基金 EUZq$@uWL
approved provident fund scheme 认可公积金计划 -N z}DW>
approved provision 核准拨款 f)^t')
approved redeemable share 核准可赎回股份 evOb
approved regional stock 认可地区性证券 ,}<RrUfD
approved retirement scheme 认可退休金计划 T.@sq
approved subordinated loan 核准附属贷款 }vD;DSz:
arbitrage 套戥；套汇；套利 O+FBQiv
arbitrageur 套戥者；套汇者 (1 yGg==W.
arbitrary amount 临时款项 b42QBTeg
arrangement 措施；安排；协定 + *a7GttU
arrears 欠款 ]) n0MF)p
arrears of pay 欠付薪酬 oKiD8':
arrears of revenue 逾期未收税款；逾期未收的帐项 owM mC R
articles of association 组织章程；组织细则；组织章程细则 *w 21U!
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rIlBH*aT
ascertainment of profit 确定利润 D3.VXuKn6
"Asia Clear" “亚洲结算系统”
