allotment 分配；配股 gs)%.k[BqG
allotment notice 股份配售通知；配股通知 Z\o AE<$
allotment of shares 股份分配 pU\xzL D
allowable 可获宽免；免税的 _dB0rsCnU%
allowable business loss 可扣除的营业亏损 0n =9TmE
allowable expenses 可扣税的支出 {jCu9 ]c!
allowance 免税额；津贴；备抵；准备金 MWp\D#H
allowance for debts 债项的免税额 cfQh
allowance for depreciation by wear and tear 耗损折旧免税额 z; Gbqr?{{
allowance for funeral expenses 殡殓费的免税额 x Jj8njuq4
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <y b=!
allowance for repairs and outgoings 修葺及支出方面的免税额 ~]D \&D9=?
allowance to debtor 给债务人的津贴 lFzQG:k @
alteration of capital 资本更改 9# .NPfMF
alternate trustee 候补受托人 e`gGzyM
amalgamation 合并 -;DE&~p
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ML9T (th6v
ambit of charges 征税范围；收费范围 1&>nL`E[3
amended valuation 经修订的估值 FcbA)7dD
American Commodities Exchange 美国商品交易所 d5Eee^Qu/
American Express Bank Limited 美国运通银行 -qnXa
American Stock Exchange 美国证券交易所 a)yNXn8E_
amortization 摊销 c G az$=/
amount due from banks 存放银行同业的款项 bx%hizb
amount due from banks abroad 存放海外银行同业的款项 J.+?*hcw
amount due from holding companies 控股公司欠款 "ZK5P&d
amount due from local banks 存放本港银行同业的款项 &t =>:C$1Y
amount due to banks 银行同业的存款 V.G9J!?<P
amount due to banks abroad 海外银行同业的存款 @a7(*<".
amount due to holding companies 控股公司存款 S S<+fWXE
amount due to local banks 本港银行同业的存款
f%"_U'
amount due to outport banks 外埠银行同业的存款 He$mu=$q{
amount for note issue 发行纸币的款额 n3@g{4~
amount of bond 担保契据的款额 NiQc2\4%
amount of consideration 代价款额 \]d*h]
Hms
amount of contribution 供款数额 t&?v9n"X
amount of indebtedness 负债款额 \t~u
: D
amount of principal of the loan 贷款本金额 t +TbCe
amount of rates chargeable 应征差饷数额 m6ZbYF-7W
amount of share capital 股本额 y^+[eT&
amount of sums assured 承保款额 ![MDmt5Ub^
amount of variation 变动幅度 L)//-
k9
amount of vote 拨款数额 }'M1(W
amount payable 应付款额 qytGs@p_
amount receivable 应收款额 ,LW%'tQ~"
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K Lv
analysis 分析 s }R:q
ancillary risk 附属风险 Xrzh *sp
annual account 周年帐目；周年帐目报表；年度决算；年结 {G*:N[pJp
annual accounting date 年结日期 1Mhc1MU
annual allowance 每年免税额；年积金；年度津贴；年津 h ?qY y$
annual balance 年度余额 ?jM7C}
annual disposable income 每年可动用收入 SO
jDtZ
annual estimates 周年预算 Zp(P)Obs#
annual fee 年费 pQ2)M8 gf
annual general meeting 周年大会 e hB1`%@
annual growth rate 年增率；每年增长率 TH}yc ue
annual long-term supplement 长期个案每年补助金 JSZ j0_ B
annual pensionable emolument 可供计算退休金的年薪 `"-!UkD+
annual report 年报 y:`` |*+
Annual Report on the Consumer Price Index 《消费物价指数年报》 UDi3dH=
annual return 周年报表；周年申报表；每年报税表格 fkUH]CdaB
Annual Return Rules 《周年报表规则》 &CP@]
pi9L
annual review of consumer prices 每年消费物价回顾 8`*9jr
annual roll-forward basis 逐年延展方式 m
?tnk?oX
annual salary 年薪 OL9C #er
annual statement 年度报表；年度决算表 ,,j=RG_
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 E @}j}/%'O
annuitant 年金受益人 q^+NhAMz
annuity 年金 }K
nq9cf
annuity contract 年金合约 6V?&hq&t
annuity on human life 人寿年金 )mO;l/,0
antecedent debt 先前的债项 |+=:x]#vV
ante-dated cheque 倒填日期支票 ifCGNvDR
anticipated expenditure 预期开支 5J#g JFA
anticipated net profit 预期纯利 GSb )|mj
anticipated revenue 预期收入 $0C/S5b
anti-inflation measure 反通货膨胀措施 *A9{H>Vq
anti-inflationary stance 反通货膨胀立场 9}Ave:X^
apparent deficit 表面赤字 M&T/vByTn_
apparent financial solvency 表面偿债能力 ok _{8z\#
apparent partner 表面合伙人 fQA)r
application for personal assessment 个人入息课税申请书 |g^W @.P
application of fund 资金应用 v})Ti190
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 =5_F9nk-
appointed actuary 委任精算师 E4@fP] R+
appointed auditor 委任核数师；委任审计师 MAo,PiYb
appointed trustee 委任的受托人 9i)mv/i
appointer 委任人 K KXb, /
apportioned pro rata 按比例分摊 snNg:rT L
apportionment 分配；分摊 Id
7
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C`<} nx1
apportionment formula 分摊方程式 ;
xH'%W9z
apportionment of estate duty 遗产税的分摊 aJ_Eh(cF
appraisal 估价；评估 r.5Js*VX!
appreciable growth 可观增长 3Qr!?=nf
appreciable impact 显着影响 tf7 9Gb>
appreciable increase 可观增长 nt`l6b
appreciation 增值；升值 Kqu7DZ+W
appreciation against other currencies 相对其他货币升值 s H[34gCh;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %,q#f#
appreciation tax 增值税 *
rANf&y
appropriation 拨款；拨用；拨付 LZ
]py oi
appropriation account 拨款帐目 BD+~8v
Appropriation Bill 拨款法案 %4 ^/. ) Q
appropriation-in-aid system 补助拨款办法 rAdcMFW
approved assets 核准资产 K'/x9.'%
approved basket stock 认可一篮子证券 _ [tBLGXD
approved budget 核准预算 Vta;ibdeqW
approved charitable donation 认可慈善捐款 p6\9H G
approved charitable institution 认可慈善机构 .Vjpkt:H
approved currency 核准货币；认可货币 HliY
approved estimates 核准预算 sB!A:
approved estimates of expenditure 核准开支预算 []^>QsS(X
approved overseas insurer 核准海外保险人 2*FZ@?X@r
approved overseas trust company 核准海外信托公司 50` r}s}
approved pooled investment fund 核准汇集投资基金 Q+N @j]'
approved provident fund scheme 认可公积金计划 |@|D''u>6
approved provision 核准拨款 qm_E/B
approved redeemable share 核准可赎回股份 (<-0UR]%q;
approved regional stock 认可地区性证券 g
E(03SX
approved retirement scheme 认可退休金计划 Rznr 9L
approved subordinated loan 核准附属贷款 z [{%.kA
arbitrage 套戥；套汇；套利 4B(qVf&M
arbitrageur 套戥者；套汇者 XA%?35v~
arbitrary amount 临时款项 zqn*DbT
arrangement 措施；安排；协定 }c:0cl
arrears 欠款 Wc[)mYOSuO
arrears of pay 欠付薪酬 Yuck]?#0
arrears of revenue 逾期未收税款；逾期未收的帐项 *i90[3l
articles of association 组织章程；组织细则；组织章程细则
<C(2( 3
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r|8..Ll
ascertainment of profit 确定利润 !;oBvE7Kh
"Asia Clear" “亚洲结算系统”
