allotment 分配；配股 e~9O#rQI
allotment notice 股份配售通知；配股通知 hTr5Q33y>
allotment of shares 股份分配 T)rE#"_]{
allowable 可获宽免；免税的 .$%p0Yx+
allowable business loss 可扣除的营业亏损 IW 3k{z
allowable expenses 可扣税的支出 ]
3"t]U'f
allowance 免税额；津贴；备抵；准备金 HYmC3
allowance for debts 债项的免税额 W]9*dabem
allowance for depreciation by wear and tear 耗损折旧免税额 ?;XEb\Kf
allowance for funeral expenses 殡殓费的免税额 2Wz8E2.
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d,V#5l-6
allowance for repairs and outgoings 修葺及支出方面的免税额 //q(v,D%Q
allowance to debtor 给债务人的津贴 EiL#D wx
alteration of capital 资本更改 6Dlm. ~ G
alternate trustee 候补受托人 <Kd(fFe
amalgamation 合并 ~&i4 FuK
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `6D? te
ambit of charges 征税范围；收费范围 h:YD $X E
amended valuation 经修订的估值 %l F *g
American Commodities Exchange 美国商品交易所 Tlsh[@Q
American Express Bank Limited 美国运通银行
l _vGp
American Stock Exchange 美国证券交易所 _FY&XL=
amortization 摊销 ^Xk! wJ
amount due from banks 存放银行同业的款项 ~~tTr $
amount due from banks abroad 存放海外银行同业的款项 ,,'jyqD
amount due from holding companies 控股公司欠款 <v_=k],W
amount due from local banks 存放本港银行同业的款项 a1U|eLmUb
amount due to banks 银行同业的存款 >cu%C s=m
amount due to banks abroad 海外银行同业的存款 Z! 1 D4`w
amount due to holding companies 控股公司存款 1 em,/> "
amount due to local banks 本港银行同业的存款 ]gk1q{Ql<
amount due to outport banks 外埠银行同业的存款 `8:)? 0Ez
amount for note issue 发行纸币的款额 :Ha/^cC/3
amount of bond 担保契据的款额 L"bOc'GfQ
amount of consideration 代价款额 v= 5 5{
amount of contribution 供款数额 ^SdF\uk{?6
amount of indebtedness 负债款额 (#Y~z ',I
amount of principal of the loan 贷款本金额 d7OygDb <
amount of rates chargeable 应征差饷数额 25Dl4<-Z
amount of share capital 股本额 F "@% 7xy
amount of sums assured 承保款额
4xy\
amount of variation 变动幅度 RZOK+!H:
amount of vote 拨款数额 e7vm3<m4
amount payable 应付款额 )pB#7aEw
amount receivable 应收款额 diq}\'f
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 51#*8u+L
analysis 分析 ~ZHjP_5Q
ancillary risk 附属风险 z:Ml;y
annual account 周年帐目；周年帐目报表；年度决算；年结 1 ^~&"s U
annual accounting date 年结日期 0
67c/ c
annual allowance 每年免税额；年积金；年度津贴；年津 l& :EKh
annual balance 年度余额 .Ro /ioq
annual disposable income 每年可动用收入 (m ~>W"x/
annual estimates 周年预算 88g3<&
annual fee 年费 XHr*Rs.[=
annual general meeting 周年大会 JzyCeM =
annual growth rate 年增率；每年增长率 uZqL'l+/y
annual long-term supplement 长期个案每年补助金 LU1I
`E
annual pensionable emolument 可供计算退休金的年薪 U(
YAI%O
annual report 年报 pu-HEv}]a|
Annual Report on the Consumer Price Index 《消费物价指数年报》 j6
wFks
annual return 周年报表；周年申报表；每年报税表格 -;" "l{
Annual Return Rules 《周年报表规则》 Kkvc Zs'4m
annual review of consumer prices 每年消费物价回顾 Ss3p6%V/
annual roll-forward basis 逐年延展方式 A2_ut6&eb
annual salary 年薪 O[@!1SKT0
annual statement 年度报表；年度决算表 9:j?Jvw$
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 8fC4
j`!
annuitant 年金受益人 VUb>{ &F[
annuity 年金
~?ab_CY
annuity contract 年金合约 xL}i9ozZ
annuity on human life 人寿年金 %xt9k9=vZ
antecedent debt 先前的债项 MK&,2>m,A
ante-dated cheque 倒填日期支票 ] l,BUf-O
anticipated expenditure 预期开支 S SK}'LQ
anticipated net profit 预期纯利 d?,'$$ aB
anticipated revenue 预期收入 m%'nk"p9
anti-inflation measure 反通货膨胀措施
#M,&g{
anti-inflationary stance 反通货膨胀立场 ~q$]iwwqT
apparent deficit 表面赤字 HJL! ;i
apparent financial solvency 表面偿债能力 *ap ,r&]#F
apparent partner 表面合伙人 -Q
WvB
application for personal assessment 个人入息课税申请书 z.vQ
1~s
application of fund 资金应用 Z
3BwbH
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 @rl5k(
appointed actuary 委任精算师 B8& q$QV
appointed auditor 委任核数师；委任审计师 (gt\R}
appointed trustee 委任的受托人 coP->&(@U#
appointer 委任人 mF4 W4~"
apportioned pro rata 按比例分摊 GQ2GcX(E(
apportionment 分配；分摊 $?= $F
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Tz
@<hE
apportionment formula 分摊方程式 RS5<] dy
apportionment of estate duty 遗产税的分摊 oD)x\ )t8
appraisal 估价；评估 ~7m` p3W@
appreciable growth 可观增长 M/ 3;-g
appreciable impact 显着影响 m\:^9A4HCg
appreciable increase 可观增长 \CB^9-V3
appreciation 增值；升值 l6M? [
appreciation against other currencies 相对其他货币升值 uGU 2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bz*@[NQ
appreciation tax 增值税 K #3^GB3P
appropriation 拨款；拨用；拨付 _c5@)I~
appropriation account 拨款帐目 2/-m-5A
Appropriation Bill 拨款法案 x Idb9hm<
appropriation-in-aid system 补助拨款办法 ]_KWN$pd
approved assets 核准资产 Nr|Gw
@+
approved basket stock 认可一篮子证券 9 2TuuN#{
approved budget 核准预算 wL;OQhI
approved charitable donation 认可慈善捐款 /b+~BvTh
approved charitable institution 认可慈善机构 ,Ag {-&
approved currency 核准货币；认可货币 GM|& ,}
approved estimates 核准预算 FZ*"^=)`G
approved estimates of expenditure 核准开支预算 dc$ zW^i
approved overseas insurer 核准海外保险人 ?1Nz
,Lc$
approved overseas trust company 核准海外信托公司 >+O0W)g{o
approved pooled investment fund 核准汇集投资基金 ~WrpJjI[
approved provident fund scheme 认可公积金计划 +17! v_4^
approved provision 核准拨款 6
AO(A
*
approved redeemable share 核准可赎回股份 Th_@'UDa
approved regional stock 认可地区性证券 2> a&m>
approved retirement scheme 认可退休金计划 g * 5_m(H
approved subordinated loan 核准附属贷款 <IrhR,@M,L
arbitrage 套戥；套汇；套利 %1&X+s3
arbitrageur 套戥者；套汇者 _L,~WYRo
arbitrary amount 临时款项 kNuvJ/St
arrangement 措施；安排；协定 8\J$\Edv
arrears 欠款 w1Bkz\95
arrears of pay 欠付薪酬 &r,vD,
arrears of revenue 逾期未收税款；逾期未收的帐项 >~g-
articles of association 组织章程；组织细则；组织章程细则 r ] /Ej!|
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O%t? -h
ascertainment of profit 确定利润 enk`I$Xx
"Asia Clear" “亚洲结算系统”
