allotment 分配；配股 Z+4J4Ka^!(
allotment notice 股份配售通知；配股通知 uKplPze?
allotment of shares 股份分配 8AK#bna~-
allowable 可获宽免；免税的 N9hBGa$
allowable business loss 可扣除的营业亏损 4GJsVA (d|
allowable expenses 可扣税的支出 Z^b1i`v
allowance 免税额；津贴；备抵；准备金 KQh '5o &
allowance for debts 债项的免税额 #u>JCPz
allowance for depreciation by wear and tear 耗损折旧免税额 e(b*T
allowance for funeral expenses 殡殓费的免税额 <7qM;) g
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 eD(#zfP/ +
allowance for repairs and outgoings 修葺及支出方面的免税额 {ES3nCL(8
allowance to debtor 给债务人的津贴 z5 ?xmffB
alteration of capital 资本更改 ,JR7N_"I
alternate trustee 候补受托人 v6FYlKU@ 8
amalgamation 合并 hTF]-&
hZ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 { Uh/ ~zu
ambit of charges 征税范围；收费范围 r__uPyIMG/
amended valuation 经修订的估值 tH$Z_( 5
American Commodities Exchange 美国商品交易所 %@LV oP!@!
American Express Bank Limited 美国运通银行 4:7 z9h]
American Stock Exchange 美国证券交易所 ,>) / y
amortization 摊销 >n#Pq{7aF
amount due from banks 存放银行同业的款项 &BP%~
amount due from banks abroad 存放海外银行同业的款项 y B&s2J
amount due from holding companies 控股公司欠款 C{4[ 7
amount due from local banks 存放本港银行同业的款项 3ILEc:<0J
amount due to banks 银行同业的存款 =O CHV+m
amount due to banks abroad 海外银行同业的存款 jZ)1]Q2
amount due to holding companies 控股公司存款 YS &3+Tp
amount due to local banks 本港银行同业的存款 mN, Od?q[
amount due to outport banks 外埠银行同业的存款 Q\ }5q3
amount for note issue 发行纸币的款额 [ H!V
amount of bond 担保契据的款额 "gYn$4|R7*
amount of consideration 代价款额 YOqBIbp~&)
amount of contribution 供款数额 4Xlq
Ym
amount of indebtedness 负债款额 (JOge~U
amount of principal of the loan 贷款本金额 ,?728 pfw
amount of rates chargeable 应征差饷数额 .(D-vkz'
amount of share capital 股本额 JPR l/P$
amount of sums assured 承保款额 /K1YDq <=
amount of variation 变动幅度 Y2 }\~I0
amount of vote 拨款数额 >< %z~ s
amount payable 应付款额 GC.
amount receivable 应收款额 x)s `j(pYC
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )D Y?Y-n
analysis 分析 yy@g=<okt\
ancillary risk 附属风险 X180_Kt2
annual account 周年帐目；周年帐目报表；年度决算；年结 b8(94t|;U
annual accounting date 年结日期 oJEind>8O
annual allowance 每年免税额；年积金；年度津贴；年津 "4C b dD//
annual balance 年度余额 *1|&uE&_R
annual disposable income 每年可动用收入 G 7 b>r
annual estimates 周年预算 S U04q+
annual fee 年费 }Til $TT%H
annual general meeting 周年大会 h?jKq2`
annual growth rate 年增率；每年增长率 id'E_]r
annual long-term supplement 长期个案每年补助金 NLRgL'+F
annual pensionable emolument 可供计算退休金的年薪 7xqTTN6h
annual report 年报 JHBX'1GQa
Annual Report on the Consumer Price Index 《消费物价指数年报》 qq
G24**9v
annual return 周年报表；周年申报表；每年报税表格 e2~&I`ct
Annual Return Rules 《周年报表规则》 "{Lp'+wNw
annual review of consumer prices 每年消费物价回顾 4vC
{ G.
annual roll-forward basis 逐年延展方式 bejvw?)S.
annual salary 年薪 &c% ;Lo
annual statement 年度报表；年度决算表 Xy0*1$IS]
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 p,0J $L
annuitant 年金受益人 [M?'N w/[S
annuity 年金 F|nJ3:v
annuity contract 年金合约 ?>
)(;Ir9
annuity on human life 人寿年金 @'P\c
antecedent debt 先前的债项 -y]e`\+[
ante-dated cheque 倒填日期支票 k bu.KU+
anticipated expenditure 预期开支 VEFUj&t;xW
anticipated net profit 预期纯利 iW
oe
anticipated revenue 预期收入 ;tg9$P<85
anti-inflation measure 反通货膨胀措施 X!6ovi T|m
anti-inflationary stance 反通货膨胀立场 w8~B@}%
apparent deficit 表面赤字
vf}.)
apparent financial solvency 表面偿债能力 4b5'nu
apparent partner 表面合伙人 Ts)ox}rYVm
application for personal assessment 个人入息课税申请书
q.I
application of fund 资金应用 [ 'aSPA
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 LlbRr.wL
appointed actuary 委任精算师 [ H|ifi
appointed auditor 委任核数师；委任审计师 : ZehBu
appointed trustee 委任的受托人 )a99@`L\P
appointer 委任人 d K.k,7 R
apportioned pro rata 按比例分摊 M4rI]^lJ
apportionment 分配；分摊 ZE393FnE
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QTe>EJ12
apportionment formula 分摊方程式 <gfk bD P2
apportionment of estate duty 遗产税的分摊 (58}G2}q
appraisal 估价；评估 ,;%F\<b
appreciable growth 可观增长 \A#YL1hh
appreciable impact 显着影响 4 rDa Jd>,
appreciable increase 可观增长 q/qJkr^2
appreciation 增值；升值 7: Cq[u fl
appreciation against other currencies 相对其他货币升值 v2K6y|6,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {PBm dX
appreciation tax 增值税 .0= VQU
appropriation 拨款；拨用；拨付 (?y (0%q
appropriation account 拨款帐目 `%@| sK2
Appropriation Bill 拨款法案 .^hk^r
appropriation-in-aid system 补助拨款办法 i`st'\I
approved assets 核准资产 BU;o$"L
approved basket stock 认可一篮子证券 HdR%n
approved budget 核准预算 K."%PdC
approved charitable donation 认可慈善捐款 E=3UaYr
approved charitable institution 认可慈善机构 ^ s.necg0
approved currency 核准货币；认可货币 LW X,u
approved estimates 核准预算 zb_nU7Eg
approved estimates of expenditure 核准开支预算 @a~GHG[x
approved overseas insurer 核准海外保险人 sR;^7(f!m
approved overseas trust company 核准海外信托公司 0c F +4,5
approved pooled investment fund 核准汇集投资基金 fY|P+{BO2
approved provident fund scheme 认可公积金计划 ) y#~eYn
approved provision 核准拨款 GI. =\s
approved redeemable share 核准可赎回股份 ,Y+J.8.H
approved regional stock 认可地区性证券 hAi`2GP.
approved retirement scheme 认可退休金计划
<h"07.y
approved subordinated loan 核准附属贷款 e^% >_U
arbitrage 套戥；套汇；套利 z\g6E/ %%
arbitrageur 套戥者；套汇者 }} s.0Q
arbitrary amount 临时款项 =wcqCW,]
arrangement 措施；安排；协定 oj$^87KX
arrears 欠款 \A%s" O/
arrears of pay 欠付薪酬 a@?2T,$
arrears of revenue 逾期未收税款；逾期未收的帐项 8n2MZ9p]
articles of association 组织章程；组织细则；组织章程细则 4). i4]%LH
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (U?*Z/
ascertainment of profit 确定利润 Geyd
VT-
"Asia Clear" “亚洲结算系统”
