allotment 分配；配股 $C.a@gm
allotment notice 股份配售通知；配股通知 < rtKPlb//
allotment of shares 股份分配 /{f"0]-RA
allowable 可获宽免；免税的 ugN t7P,^
allowable business loss 可扣除的营业亏损 v^ "qr?3V
allowable expenses 可扣税的支出 )X-'Q -
allowance 免税额；津贴；备抵；准备金 b"WF]x|^
allowance for debts 债项的免税额 SV@ *[r
allowance for depreciation by wear and tear 耗损折旧免税额 Da615d
allowance for funeral expenses 殡殓费的免税额 u$ yXuFj/
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U$m DAi$
allowance for repairs and outgoings 修葺及支出方面的免税额 1aQm r=,
allowance to debtor 给债务人的津贴 D%~tU 70a
alteration of capital 资本更改 ,VS(4
alternate trustee 候补受托人 vn+XY =Qnr
amalgamation 合并 aX`uF<c9
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :`e#I/,
ambit of charges 征税范围；收费范围 +}O -WX?
amended valuation 经修订的估值 "]# Ij6ml
American Commodities Exchange 美国商品交易所 23P&n(.
American Express Bank Limited 美国运通银行 _tJt
eDRY
American Stock Exchange 美国证券交易所 9v_s_ QkL2
amortization 摊销 +@=V}IO
amount due from banks 存放银行同业的款项 L/ Q[N^ (^
amount due from banks abroad 存放海外银行同业的款项 K fD. J)
amount due from holding companies 控股公司欠款 )
w0x{_
amount due from local banks 存放本港银行同业的款项 k V+^1@"
amount due to banks 银行同业的存款 jB(+9?;1${
amount due to banks abroad 海外银行同业的存款 arDl2T,igF
amount due to holding companies 控股公司存款 '{cSWa|
#
amount due to local banks 本港银行同业的存款 +=j S!
amount due to outport banks 外埠银行同业的存款 YZ5,K6 u
amount for note issue 发行纸币的款额 #m,H1YH
M
amount of bond 担保契据的款额 o>_})WM1[
amount of consideration 代价款额 +9w[/n ^,G
amount of contribution 供款数额 (/uAn 2
amount of indebtedness 负债款额 0K[]UU= P=
amount of principal of the loan 贷款本金额 N2O *g`Y C
amount of rates chargeable 应征差饷数额 < mQX
S87
amount of share capital 股本额 db~^Gqv6k
amount of sums assured 承保款额 H0;Iv#S!
amount of variation 变动幅度 \r
F S^#
amount of vote 拨款数额 wkM1tKhy/
amount payable 应付款额 c`soVqT$?
amount receivable 应收款额 4~ ,Z ' k
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pASX-rb
analysis 分析 }:m /@LKB
ancillary risk 附属风险 X
>8,C^~$1
annual account 周年帐目；周年帐目报表；年度决算；年结 ^K ;k4oK
annual accounting date 年结日期 bZNqv-5 4h
annual allowance 每年免税额；年积金；年度津贴；年津 T9
/;$6s*
annual balance 年度余额 Ea&|kO|
annual disposable income 每年可动用收入 HohCb4d
o
annual estimates 周年预算 q7X#LY k
annual fee 年费 $DoR@2 ~y
annual general meeting 周年大会 [3jJQ3O,
annual growth rate 年增率；每年增长率 >\d&LLAe
annual long-term supplement 长期个案每年补助金 ,B[j{sE
annual pensionable emolument 可供计算退休金的年薪 /~Y\K OH|
annual report 年报 SLKpl LO
Annual Report on the Consumer Price Index 《消费物价指数年报》
!&{rnK
annual return 周年报表；周年申报表；每年报税表格 TI'v /=;)
Annual Return Rules 《周年报表规则》 '{"
Rjv7
annual review of consumer prices 每年消费物价回顾 dymq
Z<
annual roll-forward basis 逐年延展方式
itg_+%^R
annual salary 年薪 6nZ]y&$G-k
annual statement 年度报表；年度决算表 {Sf[<I
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
H)Btm
annuitant 年金受益人 f' ?/P~[
annuity 年金 {V6&((E8
annuity contract 年金合约 'OsZD?W{
annuity on human life 人寿年金 iApq!u,
antecedent debt 先前的债项 L}`/v]E"eU
ante-dated cheque 倒填日期支票 *4}_2"[
anticipated expenditure 预期开支 Nap[ =[rv
anticipated net profit 预期纯利 6Ijt2c'A}
anticipated revenue 预期收入 oX|T&"&
anti-inflation measure 反通货膨胀措施 J#I RbO)
anti-inflationary stance 反通货膨胀立场 wtw =RA
apparent deficit 表面赤字 XOvJlaY)'.
apparent financial solvency 表面偿债能力 0
0N[
: %
apparent partner 表面合伙人 \baY+,Dr+
application for personal assessment 个人入息课税申请书 ,U~A=bsa
application of fund 资金应用 ib=)N)l
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 ?{ N,&d
appointed actuary 委任精算师 $*ff]
>#
appointed auditor 委任核数师；委任审计师
N&HI)X2&
appointed trustee 委任的受托人 0$*7lQ<a#M
appointer 委任人 G ?s9c0f
apportioned pro rata 按比例分摊 z`zz8hK.
apportionment 分配；分摊 \N9=13W<lK
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1&| ]8=pG7
apportionment formula 分摊方程式 5( +9a
apportionment of estate duty 遗产税的分摊 gJQ#j~'
appraisal 估价；评估 /65YHXg,
appreciable growth 可观增长 l7 |z]v-
appreciable impact 显着影响 YvJFZ_faX
appreciable increase 可观增长 <Ht"t]u*Bn
appreciation 增值；升值 ,8e'<y
appreciation against other currencies 相对其他货币升值 A Nh qS
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ON,[! pc
appreciation tax 增值税 'Aq^ z%|
appropriation 拨款；拨用；拨付 d4| )=
appropriation account 拨款帐目 I L*B@E8
Appropriation Bill 拨款法案 NiZfa C6V
appropriation-in-aid system 补助拨款办法 ;z'&$#pA
approved assets 核准资产 D0Dz@25-
approved basket stock 认可一篮子证券 39v Bsc
approved budget 核准预算 ]3LLlXtK[
approved charitable donation 认可慈善捐款 $
VT)
approved charitable institution 认可慈善机构 *ERV\/
approved currency 核准货币；认可货币 N3%#JdzZ$
approved estimates 核准预算 CD&a_-'z$K
approved estimates of expenditure 核准开支预算
7kLu rv
approved overseas insurer 核准海外保险人 B4y _ {V
approved overseas trust company 核准海外信托公司 {KG}m'lx
approved pooled investment fund 核准汇集投资基金 U u_qy(4
approved provident fund scheme 认可公积金计划 ~<[+!&<U
approved provision 核准拨款 }j/\OY _&
approved redeemable share 核准可赎回股份 ^B<-.(F
approved regional stock 认可地区性证券
&qx/ZT
approved retirement scheme 认可退休金计划 JWNN5#=fQ
approved subordinated loan 核准附属贷款 QLJ \>
arbitrage 套戥；套汇；套利 4|?(LHBD)
arbitrageur 套戥者；套汇者 cfTT7O#Dc
arbitrary amount 临时款项 w){B$X
arrangement 措施；安排；协定 }b4 56J
arrears 欠款 2u]G]: ml
arrears of pay 欠付薪酬 pr<u
5
arrears of revenue 逾期未收税款；逾期未收的帐项 'gY?=,dF>
articles of association 组织章程；组织细则；组织章程细则 \@@ G\\)er
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o@)Fy51DD
ascertainment of profit 确定利润 ^T&{ORWz
"Asia Clear" “亚洲结算系统”
