allotment 分配；配股 4Yj1Etq.E
allotment notice 股份配售通知；配股通知 =)a24PDG
allotment of shares 股份分配 I652Fcj
allowable 可获宽免；免税的 F-_u/C]
allowable business loss 可扣除的营业亏损 SyWZOE%p
allowable expenses 可扣税的支出 3JnpI,By
allowance 免税额；津贴；备抵；准备金 ` 2lS@
allowance for debts 债项的免税额 L5&M@YTH
allowance for depreciation by wear and tear 耗损折旧免税额 G Ec6;uz<
allowance for funeral expenses 殡殓费的免税额 F-
&t SU,
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NkZG
allowance for repairs and outgoings 修葺及支出方面的免税额 2~4:rEPJ:
allowance to debtor 给债务人的津贴 ij" ~]I
alteration of capital 资本更改 ,;k+n )
alternate trustee 候补受托人 pv_o4qEN
amalgamation 合并 =rjU=3!&(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 | Y9>kXM l
ambit of charges 征税范围；收费范围 W }N UU
amended valuation 经修订的估值 .wfydu)3
American Commodities Exchange 美国商品交易所 $J[( 3
American Express Bank Limited 美国运通银行 0=Z[6Q@ :
American Stock Exchange 美国证券交易所 8q2a8I9g
amortization 摊销 }w0 pi
amount due from banks 存放银行同业的款项 &7L7|{18
amount due from banks abroad 存放海外银行同业的款项 *dl hRa
amount due from holding companies 控股公司欠款 >jm(2P(R
amount due from local banks 存放本港银行同业的款项 `m,4# P-kj
amount due to banks 银行同业的存款 ~ao:9 ynY
amount due to banks abroad 海外银行同业的存款 PL/g| ;
amount due to holding companies 控股公司存款 *1|7%*!8
amount due to local banks 本港银行同业的存款 Jw)JV~/0
amount due to outport banks 外埠银行同业的存款 )U/jD
amount for note issue 发行纸币的款额 BU`X_Z1)
amount of bond 担保契据的款额 !/FRL<mp
amount of consideration 代价款额 i8]EIXbMX
amount of contribution 供款数额 8Fn\ycX#"l
amount of indebtedness 负债款额 Ji4p6$ .j-
amount of principal of the loan 贷款本金额 n]%- 2`}(
amount of rates chargeable 应征差饷数额 f ,F X# _4
amount of share capital 股本额 Vk2$b{VdF
amount of sums assured 承保款额 je] DR~
amount of variation 变动幅度 Myq8`/_
amount of vote 拨款数额 RSX27fb4
amount payable 应付款额 9*q wXU_aV
amount receivable 应收款额 X\^ nV
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
RD$:.
analysis 分析 .#[ 9q-
ancillary risk 附属风险 HD j 6E"
annual account 周年帐目；周年帐目报表；年度决算；年结 xS*UY.>
annual accounting date 年结日期 #{i*9'
annual allowance 每年免税额；年积金；年度津贴；年津 f Y<#KM6X
annual balance 年度余额 K<S3gb?0
annual disposable income 每年可动用收入 l;-Ml{}|0
annual estimates 周年预算 lC<;Q*Y
annual fee 年费 CPz<iU
annual general meeting 周年大会 SUS=sR/N
annual growth rate 年增率；每年增长率 y|`-)fY
annual long-term supplement 长期个案每年补助金 zsL@0]e&
annual pensionable emolument 可供计算退休金的年薪 -/f$s1
annual report 年报 %rwvY`\
Annual Report on the Consumer Price Index 《消费物价指数年报》 vDjH $ U
annual return 周年报表；周年申报表；每年报税表格 ZW4f "
Annual Return Rules 《周年报表规则》 N>mW64_H)
annual review of consumer prices 每年消费物价回顾 [WwoGg*)mn
annual roll-forward basis 逐年延展方式 _w^, j"
annual salary 年薪 z^bS+0S5x!
annual statement 年度报表；年度决算表 4f LRl-)
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 EX,> V,.UV
annuitant 年金受益人 jn (x-fj6R
annuity 年金 vsGKCrLwh
annuity contract 年金合约 >pq~ &)^u
annuity on human life 人寿年金 : |'(T[~L
antecedent debt 先前的债项 `YhGd?uu$
ante-dated cheque 倒填日期支票 ) Sn0Y B
anticipated expenditure 预期开支 0 R6:3fV6R
anticipated net profit 预期纯利 t"=5MaQk-
anticipated revenue 预期收入 {
I #>6
anti-inflation measure 反通货膨胀措施 BP/nK.
anti-inflationary stance 反通货膨胀立场 R)NSJ-A!2
apparent deficit 表面赤字 #g{R +#fm
apparent financial solvency 表面偿债能力 t. P@Ba^
apparent partner 表面合伙人 =2\2S p
application for personal assessment 个人入息课税申请书 c^}y9% 4c
application of fund 资金应用 n !)$e;l
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ] !/
appointed actuary 委任精算师 #p
}G WS)
appointed auditor 委任核数师；委任审计师 eL3 _L z
appointed trustee 委任的受托人 Xa[k=qFo
appointer 委任人 kwjO5 OC8
apportioned pro rata 按比例分摊 g~hMOI?KK^
apportionment 分配；分摊 At Q.H-8r
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X^\D"fmE.
apportionment formula 分摊方程式 #&Hi0..y
apportionment of estate duty 遗产税的分摊 3^8Cc(bk
appraisal 估价；评估 ^Jp T8B}
appreciable growth 可观增长 JR!-1tn c
appreciable impact 显着影响 D<Wn PLA$g
appreciable increase 可观增长 gN/<g8
appreciation 增值；升值 Giyh( DL
appreciation against other currencies 相对其他货币升值 s6H.Q$3L
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Fp\ ;j\pfw
appreciation tax 增值税 wG
yVmC
appropriation 拨款；拨用；拨付 gk6f_0?X'
appropriation account 拨款帐目 s%)f<3=a
Appropriation Bill 拨款法案 ifD WN*k6
appropriation-in-aid system 补助拨款办法 *yBVZD|?H
approved assets 核准资产 VbX P7bZ
approved basket stock 认可一篮子证券 BH:A]#_{
approved budget 核准预算 ddQ +EY@!
approved charitable donation 认可慈善捐款 u)oAQ<
w
approved charitable institution 认可慈善机构 $d<NN2
approved currency 核准货币；认可货币 : >FN|fz
approved estimates 核准预算 X1# Ar)
approved estimates of expenditure 核准开支预算 V Z9 p "
approved overseas insurer 核准海外保险人 L}h_\1
approved overseas trust company 核准海外信托公司 +?J N_aR
approved pooled investment fund 核准汇集投资基金 PUR,r %K`
approved provident fund scheme 认可公积金计划 `~XksyT
approved provision 核准拨款 E'x"EN
approved redeemable share 核准可赎回股份 g+#<;Gbpe
approved regional stock 认可地区性证券 ZJDV'mC}
approved retirement scheme 认可退休金计划 Q y qOtRk
approved subordinated loan 核准附属贷款 Pe<VPf9+
arbitrage 套戥；套汇；套利 y3~`qq
arbitrageur 套戥者；套汇者 r8 9o
arbitrary amount 临时款项 Fm`*j/rq
arrangement 措施；安排；协定 P@v"aa\@2)
arrears 欠款 XvI~"}
arrears of pay 欠付薪酬 $1.-m{Bd
arrears of revenue 逾期未收税款；逾期未收的帐项 sxT&T=7
articles of association 组织章程；组织细则；组织章程细则 Bsa;,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lOm01&^"E
ascertainment of profit 确定利润 1KZigeHXI
"Asia Clear" “亚洲结算系统”
