allotment 分配；配股 l?q qqB
allotment notice 股份配售通知；配股通知 Kuw^qX"
allotment of shares 股份分配 !u|Tu4G
^
allowable 可获宽免；免税的 lFG9=Wf
allowable business loss 可扣除的营业亏损 /R8p]
allowable expenses 可扣税的支出 y-aRXF=W
allowance 免税额；津贴；备抵；准备金 ?A*Kg;IU
allowance for debts 债项的免税额 &)9{HRP
allowance for depreciation by wear and tear 耗损折旧免税额 %:9oD K
allowance for funeral expenses 殡殓费的免税额 )0 Z! n
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +OaUP*\Dd
allowance for repairs and outgoings 修葺及支出方面的免税额 5]Da{Wmgs
allowance to debtor 给债务人的津贴 -apXI.
alteration of capital 资本更改 $W
8Cf[a
alternate trustee 候补受托人 mLbN/M
amalgamation 合并 *|:Q%xr-
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~W#sTrK
ambit of charges 征税范围；收费范围 OYL]j {
amended valuation 经修订的估值 qa' gM@]
American Commodities Exchange 美国商品交易所 @4+#Xd7"
American Express Bank Limited 美国运通银行 m ?CZQq ,
American Stock Exchange 美国证券交易所 G-um`
/ <%
amortization 摊销 c/3$AUsuO
amount due from banks 存放银行同业的款项 S6 i@"h5
amount due from banks abroad 存放海外银行同业的款项 +b$S~0n
amount due from holding companies 控股公司欠款 D)b}f`
amount due from local banks 存放本港银行同业的款项 R[[ ,q:4
amount due to banks 银行同业的存款 -.I4-6 ~
amount due to banks abroad 海外银行同业的存款 R`'1t3p0i
amount due to holding companies 控股公司存款 %Q"(/jm?
amount due to local banks 本港银行同业的存款 A$/\1282
amount due to outport banks 外埠银行同业的存款 0JyVNuHn
amount for note issue 发行纸币的款额 w`HI]{hE~N
amount of bond 担保契据的款额 ub :l
y0;t
amount of consideration 代价款额 i\?*=\ a
amount of contribution 供款数额 j f~wBm d7
amount of indebtedness 负债款额 &p(0K 4:
amount of principal of the loan 贷款本金额 2B1xUj ]
amount of rates chargeable 应征差饷数额 a> mMvc"
amount of share capital 股本额 6cS>bl
amount of sums assured 承保款额 F3U` ueP
amount of variation 变动幅度 BzJ;%ywS
amount of vote 拨款数额 qi[Z,&
amount payable 应付款额 p]G3)s@>
amount receivable 应收款额 ]c)_&{:V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 77 r(*.O|
analysis 分析 c "= N
ancillary risk 附属风险 `8_z!)
annual account 周年帐目；周年帐目报表；年度决算；年结 afEF] i
annual accounting date 年结日期 NaU r!s
annual allowance 每年免税额；年积金；年度津贴；年津 63WS7s"
annual balance 年度余额 Of}|ib^t
annual disposable income 每年可动用收入 n| !@1sd
annual estimates 周年预算 /1w2ehE<
annual fee 年费 G%l u28}D
annual general meeting 周年大会 *Ust[u
annual growth rate 年增率；每年增长率 BHFY%6J!
annual long-term supplement 长期个案每年补助金 Cr ? 4Ng w
annual pensionable emolument 可供计算退休金的年薪 h11.'Eej`
annual report 年报 A
vJ,SQt
Annual Report on the Consumer Price Index 《消费物价指数年报》 k0z& v <
annual return 周年报表；周年申报表；每年报税表格 wNJzwC&iQ
Annual Return Rules 《周年报表规则》 !c#]?b%
annual review of consumer prices 每年消费物价回顾 zy'D!db`Z
annual roll-forward basis 逐年延展方式 q%YV$$c
annual salary 年薪 XL}"1lE
annual statement 年度报表；年度决算表 W;6vpPhg#!
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 C#pZw [
annuitant 年金受益人 LtgXS
hp_!
annuity 年金 _Xcn
N:Rt
annuity contract 年金合约 K*-@Q0"KM{
annuity on human life 人寿年金 7 Cqcb>\X
antecedent debt 先前的债项 o(kM9G|
ante-dated cheque 倒填日期支票 O\KQl0*l\\
anticipated expenditure 预期开支
&^&zR(o`
anticipated net profit 预期纯利 * *H&+T/B
anticipated revenue 预期收入 0IkM
anti-inflation measure 反通货膨胀措施 m ^~ S
anti-inflationary stance 反通货膨胀立场 6.1)IQkO
apparent deficit 表面赤字 ~X(UcZ
2
apparent financial solvency 表面偿债能力 sW #JjtK
apparent partner 表面合伙人 KW^<,qt5w
application for personal assessment 个人入息课税申请书 R<ND=[}s
application of fund 资金应用 3riw1r;Q
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 %^. %OCX:
appointed actuary 委任精算师 7 %?jL9Vw
appointed auditor 委任核数师；委任审计师 [4&#*@
appointed trustee 委任的受托人 "6ECgyD+E!
appointer 委任人 *u6Y8IL1
apportioned pro rata 按比例分摊 P,DC 7\
apportionment 分配；分摊 m #/_x
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `?(Bt|<>
apportionment formula 分摊方程式 2S3 lsp5!
apportionment of estate duty 遗产税的分摊 LjFqZrH
appraisal 估价；评估 hg@
}@Wq\)
appreciable growth 可观增长 \VMD$zZx
appreciable impact 显着影响 7}O.wUKw%
appreciable increase 可观增长 zh I#f
0c
appreciation 增值；升值 r,P1^ uHx
appreciation against other currencies 相对其他货币升值 -5l6&Y
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f$HH:^#
appreciation tax 增值税 3oZ=k]\
appropriation 拨款；拨用；拨付 qZEoiNH(Tj
appropriation account 拨款帐目 [k$*4 u >
Appropriation Bill 拨款法案 `fXyWrz-k
appropriation-in-aid system 补助拨款办法 b#)U UGmI
approved assets 核准资产 s?Uh| BfB
approved basket stock 认可一篮子证券 ?jQ](i&
approved budget 核准预算 ^i)hm
approved charitable donation 认可慈善捐款 i`(^[h
?;
approved charitable institution 认可慈善机构 gd/H``x|Y
approved currency 核准货币；认可货币 fQK " h
approved estimates 核准预算 DHC+C4
approved estimates of expenditure 核准开支预算 C`jM0Q
approved overseas insurer 核准海外保险人 5v\!]?(O ;
approved overseas trust company 核准海外信托公司 VQI(Vp|
approved pooled investment fund 核准汇集投资基金 s^OO^%b
approved provident fund scheme 认可公积金计划 hJz):d>Im
approved provision 核准拨款 2f`nMW
approved redeemable share 核准可赎回股份 )py{\r9X
approved regional stock 认可地区性证券 %%ae^*[!n
approved retirement scheme 认可退休金计划 4F3x@H'
approved subordinated loan 核准附属贷款 V
==z"
arbitrage 套戥；套汇；套利 sAJ7R(p
arbitrageur 套戥者；套汇者 bOp54WI-g
arbitrary amount 临时款项 dBV7Te4L
arrangement 措施；安排；协定 qH,l#I\
CG
arrears 欠款 BElJB&I
arrears of pay 欠付薪酬 g$:Xuw1
arrears of revenue 逾期未收税款；逾期未收的帐项 JPM))4YDR
articles of association 组织章程；组织细则；组织章程细则 H =g.34
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1=7jz ] t
ascertainment of profit 确定利润 e}VBRvr
"Asia Clear" “亚洲结算系统”
