allotment 分配；配股 \"J? @
allotment notice 股份配售通知；配股通知 Vl4Z_viNH
allotment of shares 股份分配 KZW'O
b>[
allowable 可获宽免；免税的 p su OJ-
allowable business loss 可扣除的营业亏损 6#O#T;f)
allowable expenses 可扣税的支出 !5
?
m
allowance 免税额；津贴；备抵；准备金 T0YDfo
allowance for debts 债项的免税额 64h_1, U
allowance for depreciation by wear and tear 耗损折旧免税额 5St`@
allowance for funeral expenses 殡殓费的免税额 =?HzNA$yh
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W _J&M4
allowance for repairs and outgoings 修葺及支出方面的免税额
C`3V=BB
allowance to debtor 给债务人的津贴 luibB&p1
alteration of capital 资本更改 zuk "
alternate trustee 候补受托人 6NzBpur 2H
amalgamation 合并 'YBi5_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GKiq0*/M
ambit of charges 征税范围；收费范围 Q
js2hj-$
amended valuation 经修订的估值 %
Oz$_Xe
American Commodities Exchange 美国商品交易所 tp%|AD"
American Express Bank Limited 美国运通银行 Q!YF!WoBX
American Stock Exchange 美国证券交易所 3mk=ZWwv
amortization 摊销 | xp$OL"a
amount due from banks 存放银行同业的款项 i3D<`\;r
amount due from banks abroad 存放海外银行同业的款项
d3Y(SPO
amount due from holding companies 控股公司欠款 sZ]'DH&_(
amount due from local banks 存放本港银行同业的款项 c6t2Q6zV
amount due to banks 银行同业的存款 s fyBw
amount due to banks abroad 海外银行同业的存款 3R'.}^RN
amount due to holding companies 控股公司存款 J `YnT
amount due to local banks 本港银行同业的存款 NvUu.
amount due to outport banks 外埠银行同业的存款 <nj I
Xa{
amount for note issue 发行纸币的款额 iD.0J/
amount of bond 担保契据的款额 r@olC7&
amount of consideration 代价款额 D!X>O}
amount of contribution 供款数额 :G^"e
amount of indebtedness 负债款额 o>0O@NE
amount of principal of the loan 贷款本金额 "!xvpsy
amount of rates chargeable 应征差饷数额 L^3~gM"!
amount of share capital 股本额 f( ]R/'o
amount of sums assured 承保款额 @55bE\E?@
amount of variation 变动幅度 $[j-C9W
amount of vote 拨款数额 "fRlEO[9
amount payable 应付款额 'CS^ 2Z
amount receivable 应收款额 g iaD9$C
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5woIGO3X
analysis 分析 03~+-h& n
ancillary risk 附属风险 r4 9 UJE
annual account 周年帐目；周年帐目报表；年度决算；年结 mgo'M
W\
annual accounting date 年结日期 v$[ @]`
annual allowance 每年免税额；年积金；年度津贴；年津 Jz=;mrW
annual balance 年度余额 ? UxG/]",
annual disposable income 每年可动用收入 |)28=Z|Z
annual estimates 周年预算 =]!8:I?C<
annual fee 年费 h~,x7]w6
annual general meeting 周年大会 `kqT{fs
annual growth rate 年增率；每年增长率 kSLSxfR
annual long-term supplement 长期个案每年补助金 J f\Qf
annual pensionable emolument 可供计算退休金的年薪 #x, ]D
annual report 年报 5OPS&:
Annual Report on the Consumer Price Index 《消费物价指数年报》 dK:l&R
annual return 周年报表；周年申报表；每年报税表格 & 6`
Annual Return Rules 《周年报表规则》 $/4Wod*l
annual review of consumer prices 每年消费物价回顾 U#8 \#jo
annual roll-forward basis 逐年延展方式 dD[v=Z_
annual salary 年薪 5JQd)[Im
annual statement 年度报表；年度决算表 )o05Vda
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 "g
x5XW&
annuitant 年金受益人 ;~}- AI-
annuity 年金 U,oD44
annuity contract 年金合约 |hu"5*
annuity on human life 人寿年金 X4Pm)N `
antecedent debt 先前的债项 {fAh@:{@
ante-dated cheque 倒填日期支票 O4 lxeiRgC
anticipated expenditure 预期开支 F6RyOUma
anticipated net profit 预期纯利 ~z\pI|DQ
anticipated revenue 预期收入 zb@L) %
anti-inflation measure 反通货膨胀措施 =@bXGMsV!
anti-inflationary stance 反通货膨胀立场 #B}BI8o (
apparent deficit 表面赤字 lH6Cd/a
apparent financial solvency 表面偿债能力 9`ri
J4zl
apparent partner 表面合伙人 =_#ye}E
application for personal assessment 个人入息课税申请书 R=2
gtW"r
application of fund 资金应用 vS~AxeW/7R
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 P Xyyyir{
appointed actuary 委任精算师 @/_XS4
appointed auditor 委任核数师；委任审计师 N Ui{!<
appointed trustee 委任的受托人 NTv#{7q
appointer 委任人 -=-x>(pRW7
apportioned pro rata 按比例分摊 t:?<0yfp&
apportionment 分配；分摊 9`LU=Xv/
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OhA^UP01-
apportionment formula 分摊方程式 27h/6i3
apportionment of estate duty 遗产税的分摊 yrxx+z|wR
appraisal 估价；评估 1G e)p4
appreciable growth 可观增长 pHI%jHHJ
appreciable impact 显着影响 - L^0-g
appreciable increase 可观增长 "wc`fg"3
appreciation 增值；升值 asm[-IB2u
appreciation against other currencies 相对其他货币升值 [8V(N2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `^s]?
appreciation tax 增值税 2:smt)f
appropriation 拨款；拨用；拨付 <a4 iL3
appropriation account 拨款帐目 :Olj
Appropriation Bill 拨款法案 S>/I ?
(J
appropriation-in-aid system 补助拨款办法 (P]^8q c
approved assets 核准资产 e3HF"v]2!
approved basket stock 认可一篮子证券 SdEb[
approved budget 核准预算 [ *m
Ca:^
approved charitable donation 认可慈善捐款 ` 4 "y #Z
approved charitable institution 认可慈善机构 D{&+7C:8.
approved currency 核准货币；认可货币 PuUon6bZ
approved estimates 核准预算 uK"$=v6|
approved estimates of expenditure 核准开支预算 1xFhhncf
approved overseas insurer 核准海外保险人 p ] $
approved overseas trust company 核准海外信托公司 b&|YQW} ~
approved pooled investment fund 核准汇集投资基金 rRA_'t;uK
approved provident fund scheme 认可公积金计划 e>)}_b
approved provision 核准拨款 R'1vjDuv
approved redeemable share 核准可赎回股份 h!JjN$
approved regional stock 认可地区性证券 CwCo"%E8}
approved retirement scheme 认可退休金计划 6):sO/es
approved subordinated loan 核准附属贷款 e \|E; l
arbitrage 套戥；套汇；套利 4`^TC[
arbitrageur 套戥者；套汇者 '3Lx!pMhN
arbitrary amount 临时款项 4 n.i<K8K[
arrangement 措施；安排；协定 ZT3j xwe
arrears 欠款 duiKFN YN
arrears of pay 欠付薪酬 OFPd6,(E
arrears of revenue 逾期未收税款；逾期未收的帐项 b`;b}ug
articles of association 组织章程；组织细则；组织章程细则 h} b^o*
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <R]Wy}2-
ascertainment of profit 确定利润 &bO odkOb
"Asia Clear" “亚洲结算系统”
