allotment 分配；配股 8~Rja
allotment notice 股份配售通知；配股通知 [ `yiD>
allotment of shares 股份分配 P QlG !
allowable 可获宽免；免税的 BAx)R6kS ;
allowable business loss 可扣除的营业亏损 $Vlfg51 ob
allowable expenses 可扣税的支出 <~u.:x@ R
allowance 免税额；津贴；备抵；准备金 |Gzd|$%Oq
allowance for debts 债项的免税额 P5%DvZB$w
allowance for depreciation by wear and tear 耗损折旧免税额 v'2EYTVNJD
allowance for funeral expenses 殡殓费的免税额 bv)E>%Yy
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I^ qk` 5w
allowance for repairs and outgoings 修葺及支出方面的免税额 k'xnl"q
allowance to debtor 给债务人的津贴 ~2S`y=* :
alteration of capital 资本更改 axxd W)+K
alternate trustee 候补受托人 ^{zwIH2I]
amalgamation 合并 ouPwhB,bg
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Gmc xN<
ambit of charges 征税范围；收费范围 lva]jh2
amended valuation 经修订的估值 gOx4qxy/m|
American Commodities Exchange 美国商品交易所 Z8}Zhe.
American Express Bank Limited 美国运通银行 9 %,_
G.
American Stock Exchange 美国证券交易所 +pnT6kU|
amortization 摊销 {o*z iZh
amount due from banks 存放银行同业的款项 Qo0okir
amount due from banks abroad 存放海外银行同业的款项 VX[{X8PkS
amount due from holding companies 控股公司欠款 H2zd@l:R
amount due from local banks 存放本港银行同业的款项 T=
ox;r
amount due to banks 银行同业的存款 |U 8;25Y
amount due to banks abroad 海外银行同业的存款 X6N^<Z$
amount due to holding companies 控股公司存款 6T;C
+Y$
amount due to local banks 本港银行同业的存款 q}M^i7IE
amount due to outport banks 外埠银行同业的存款 ST'L \yebc
amount for note issue 发行纸币的款额 ^8
AV #a
amount of bond 担保契据的款额 a`~$6
"v
amount of consideration 代价款额 #O Jsu
amount of contribution 供款数额 XaR( q2s
amount of indebtedness 负债款额 #:"\6s
amount of principal of the loan 贷款本金额 @:oMlIw;
amount of rates chargeable 应征差饷数额 #D
.H2'_}
amount of share capital 股本额 C.C\(2- Rr
amount of sums assured 承保款额 0d9rJv}~
amount of variation 变动幅度 +VAfT\G 2
amount of vote 拨款数额 F'C ]OMBE
amount payable 应付款额 &+J5GHt@
amount receivable 应收款额 H
\.E K Z
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jSa EwN
analysis 分析 U :J~O y_Z
ancillary risk 附属风险 YzhZ%:8
annual account 周年帐目；周年帐目报表；年度决算；年结 &jul
w;E
annual accounting date 年结日期 <*3wnpj_
annual allowance 每年免税额；年积金；年度津贴；年津 qu
sgX;)
annual balance 年度余额 }zlvs
a+
annual disposable income 每年可动用收入 5\S)8j `8
annual estimates 周年预算 {>5z~OV
annual fee 年费 "3Ag+>tuRW
annual general meeting 周年大会 wAVO%8u
annual growth rate 年增率；每年增长率 #v89
`$#`2
annual long-term supplement 长期个案每年补助金 s%H5Qa+Uh
annual pensionable emolument 可供计算退休金的年薪 ded a=%w0
annual report 年报 $ B2*
x$
Annual Report on the Consumer Price Index 《消费物价指数年报》 1k-^LdDj
annual return 周年报表；周年申报表；每年报税表格 3-h u'xSU
Annual Return Rules 《周年报表规则》 Gvt d )9^<
annual review of consumer prices 每年消费物价回顾 @H]g_yw [:
annual roll-forward basis 逐年延展方式 0 -=onX
annual salary 年薪 Lyt6 DvAp"
annual statement 年度报表；年度决算表 ! r.X. C
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 TJ?}5h5
annuitant 年金受益人 b1\z&IdC
annuity 年金 O)\xElu
annuity contract 年金合约 yXg783B|v
annuity on human life 人寿年金 ~ Y4H )r
antecedent debt 先前的债项 @wl80v
ante-dated cheque 倒填日期支票 3543[W#a
anticipated expenditure 预期开支 nD MNaMYb
anticipated net profit 预期纯利 wZE[we^Q"
anticipated revenue 预期收入 96}/;e]@
anti-inflation measure 反通货膨胀措施 P]yER9'
anti-inflationary stance 反通货膨胀立场 i._d^lR\t
apparent deficit 表面赤字 wrK$ZO]
apparent financial solvency 表面偿债能力 ~Xh(JK]
apparent partner 表面合伙人 6X7r =w
application for personal assessment 个人入息课税申请书 N95"d NZE
application of fund 资金应用 t=xO12Z
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 No =f&GVg
appointed actuary 委任精算师 c ?V,a`6
appointed auditor 委任核数师；委任审计师 }1:jM_H)k
appointed trustee 委任的受托人 :*0k:
h6g
appointer 委任人 e}(. u1
apportioned pro rata 按比例分摊 m-
, '
apportionment 分配；分摊 0=t_ a]+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :}+U?8/"7
apportionment formula 分摊方程式 >J.a, !
apportionment of estate duty 遗产税的分摊 y;;^o6Gnw
appraisal 估价；评估 *>$'aQ
appreciable growth 可观增长 q/m}+v]
appreciable impact 显着影响 BL]!j#''KE
appreciable increase 可观增长 vQc>jmS+n
appreciation 增值；升值 \ 8ulX>]
appreciation against other currencies 相对其他货币升值 yw#P<8{/[
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $`{}4,5M
appreciation tax 增值税 dWI/X
appropriation 拨款；拨用；拨付 ?9mWMf%t
appropriation account 拨款帐目 x0 3G Jy5
Appropriation Bill 拨款法案 ir \ d8.
appropriation-in-aid system 补助拨款办法 N^%[
B9D
approved assets 核准资产 |Ro\2uSr
approved basket stock 认可一篮子证券 g RSM~<
approved budget 核准预算 P:ys--$"
approved charitable donation 认可慈善捐款 q^"P_ pV\
approved charitable institution 认可慈善机构 =1VY/sv
approved currency 核准货币；认可货币 CSt6}_c!
approved estimates 核准预算 *`|
.:'
approved estimates of expenditure 核准开支预算 6&.[ :IHw
approved overseas insurer 核准海外保险人 @B7 ;
approved overseas trust company 核准海外信托公司 ~qFi0<-M
approved pooled investment fund 核准汇集投资基金 d!Y,i!l!
approved provident fund scheme 认可公积金计划 TD!
QqLW
approved provision 核准拨款 IL YS:c58=
approved redeemable share 核准可赎回股份 :L*CL 8m
approved regional stock 认可地区性证券 J\m7U
approved retirement scheme 认可退休金计划 H{p+gj^ J
approved subordinated loan 核准附属贷款 kIU"-;5tP
arbitrage 套戥；套汇；套利 hCW8(Z
t
arbitrageur 套戥者；套汇者 yK{ ;72
arbitrary amount 临时款项 `. L8< -]W
arrangement 措施；安排；协定 tnRq?
arrears 欠款 D2>=^WP6+
arrears of pay 欠付薪酬 $sGX%u
arrears of revenue 逾期未收税款；逾期未收的帐项 Z~T- *1V
articles of association 组织章程；组织细则；组织章程细则 &&_W,id`
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2s |[!:L5
ascertainment of profit 确定利润 "=P@x|I
"Asia Clear" “亚洲结算系统”
