allotment 分配；配股 %+~\I\)1
allotment notice 股份配售通知；配股通知 Y*NzY*V\
allotment of shares 股份分配 .TGw+E1k
allowable 可获宽免；免税的 }^&S^N 7
allowable business loss 可扣除的营业亏损 $:~;U xh=
allowable expenses 可扣税的支出 Ixa0;nxj
allowance 免税额；津贴；备抵；准备金 ;QBS0x
\f@
allowance for debts 债项的免税额 :A
zT=^S
allowance for depreciation by wear and tear 耗损折旧免税额 Wlc&QOfF
allowance for funeral expenses 殡殓费的免税额 /.SG? 5t4
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 JIyS e:p3
allowance for repairs and outgoings 修葺及支出方面的免税额 36=aahXd\
allowance to debtor 给债务人的津贴 +x2JC' -H
alteration of capital 资本更改 I){4
MoH.
alternate trustee 候补受托人 @"7S$@cO
amalgamation 合并 < A,V/']
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hP"2X"kz&
ambit of charges 征税范围；收费范围 ~ XOmxz0
amended valuation 经修订的估值 K7RAmX
American Commodities Exchange 美国商品交易所 sT)>Vdwf_
American Express Bank Limited 美国运通银行 )]P(!hW.
American Stock Exchange 美国证券交易所 "`% ,l|D
amortization 摊销 XKWq{,Ks
amount due from banks 存放银行同业的款项 ,\M77V
amount due from banks abroad 存放海外银行同业的款项 <X)\P}"L4
amount due from holding companies 控股公司欠款 tl 0|.Q,
amount due from local banks 存放本港银行同业的款项 d>p' A_
amount due to banks 银行同业的存款 L8`v
amount due to banks abroad 海外银行同业的存款 0ID9=:J
amount due to holding companies 控股公司存款 :r*h Y$v
amount due to local banks 本港银行同业的存款 7a"06Et^
amount due to outport banks 外埠银行同业的存款 @lN\.O
amount for note issue 发行纸币的款额 hZJ~zx~
amount of bond 担保契据的款额 R l ]x:
amount of consideration 代价款额 wK (]E%\
amount of contribution 供款数额 Vm%G
q
amount of indebtedness 负债款额 P(shbi@
amount of principal of the loan 贷款本金额 w ,j*I7V
amount of rates chargeable 应征差饷数额 >$D!mraih
amount of share capital 股本额 eAlOMSL\
amount of sums assured 承保款额 l'"nU6B&
amount of variation 变动幅度 Pxr/*X
amount of vote 拨款数额 CTNL->
amount payable 应付款额 _LaG%* R6
amount receivable 应收款额 a}y b~:TC
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Tx .N#,T|
analysis 分析 &>\;4E.O5
ancillary risk 附属风险 pCE
GZV,d@
annual account 周年帐目；周年帐目报表；年度决算；年结 `58% &3lp
annual accounting date 年结日期 +?*;#=q
annual allowance 每年免税额；年积金；年度津贴；年津 W![K#r5T
annual balance 年度余额 a`' >VCg
annual disposable income 每年可动用收入 PBn7{( x
annual estimates 周年预算 n#">k%bD
annual fee 年费 HP8J\`
annual general meeting 周年大会 J+P<zC
annual growth rate 年增率；每年增长率 =o 9s?vOJ
annual long-term supplement 长期个案每年补助金 cr!8Tp;2A
annual pensionable emolument 可供计算退休金的年薪 QD @O!};
T
annual report 年报 &Gt{9#
Annual Report on the Consumer Price Index 《消费物价指数年报》 Qf~>5(,h
annual return 周年报表；周年申报表；每年报税表格 n[jXqFm!`
Annual Return Rules 《周年报表规则》 /WnCAdDgZ
annual review of consumer prices 每年消费物价回顾 :+"4_f 0
annual roll-forward basis 逐年延展方式 (%B{=w}8
annual salary 年薪 _pTcSp 3
annual statement 年度报表；年度决算表 Jw]!x1rF~
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 tc'iKJ5)
annuitant 年金受益人 .aN h>`OT'
annuity 年金 Fe !MA
annuity contract 年金合约 .
Vb|le(7
annuity on human life 人寿年金 __ g?xw
antecedent debt 先前的债项 nYx
/q
ante-dated cheque 倒填日期支票 $
\u\ 4 n
anticipated expenditure 预期开支 Ji
nh#iar
anticipated net profit 预期纯利 k?fz @H8D(
anticipated revenue 预期收入 .b";7}9{
anti-inflation measure 反通货膨胀措施 _m9k2[N!
anti-inflationary stance 反通货膨胀立场 D)-LZbPa
apparent deficit 表面赤字 jF?0,g
apparent financial solvency 表面偿债能力 4!/QB6
apparent partner 表面合伙人 1X)#
iY
application for personal assessment 个人入息课税申请书 !P{ /;Q
application of fund 资金应用 _x.2&S89
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 k{+cFG\C&
appointed actuary 委任精算师 )]fiyXA
appointed auditor 委任核数师；委任审计师 q1VKoKb6\:
appointed trustee 委任的受托人 }eLApFHEDg
appointer 委任人 $V87=_}
apportioned pro rata 按比例分摊 Xe);LhDC
apportionment 分配；分摊 8w:ay,=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LaJ
vPOQ
apportionment formula 分摊方程式 toY_1
apportionment of estate duty 遗产税的分摊 y[i}iT/~
appraisal 估价；评估 g@'XmT="_
appreciable growth 可观增长 .s<0}<Aq>
appreciable impact 显着影响 U;bx^2<m
appreciable increase 可观增长 p6j-8ggL
appreciation 增值；升值 ?6_]^:s
appreciation against other currencies 相对其他货币升值 i4
31mpMa
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3 P0z$jh"H
appreciation tax 增值税 fK7
?"^`/
appropriation 拨款；拨用；拨付 }n&nuaj
appropriation account 拨款帐目 r-T 1^u
Appropriation Bill 拨款法案 I%.nPOQ 8
appropriation-in-aid system 补助拨款办法 g"/n95k<
approved assets 核准资产 4pL'c@'
approved basket stock 认可一篮子证券 HAH\ #WE
approved budget 核准预算 |cC3L09
approved charitable donation 认可慈善捐款 X4o# kW
approved charitable institution 认可慈善机构 uf?;;wg
approved currency 核准货币；认可货币 w,IJ44f ^%
approved estimates 核准预算 nq_$!aB_K
approved estimates of expenditure 核准开支预算 HB )+.e
approved overseas insurer 核准海外保险人 {gzQ/|}#z-
approved overseas trust company 核准海外信托公司 X
uP%/\
approved pooled investment fund 核准汇集投资基金 z YaFbNi
approved provident fund scheme 认可公积金计划 CNRSc 4Le
approved provision 核准拨款 ?eTZ>o.p/
approved redeemable share 核准可赎回股份 0 gqV>:
approved regional stock 认可地区性证券 N #v[ YO`.
approved retirement scheme 认可退休金计划 yq.@-]ytZ
approved subordinated loan 核准附属贷款 "7sv@I_j
arbitrage 套戥；套汇；套利 9po=[{Bp
arbitrageur 套戥者；套汇者 8~T}BC
arbitrary amount 临时款项 wp~}1]g
arrangement 措施；安排；协定 4]1/{</B|
arrears 欠款 Ihf>FMl:
arrears of pay 欠付薪酬 J0 Yb _(w
arrears of revenue 逾期未收税款；逾期未收的帐项 \8#[AD*@s2
articles of association 组织章程；组织细则；组织章程细则 |4DN2P
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B6 F!"
ascertainment of profit 确定利润 -+){ ;,
"Asia Clear" “亚洲结算系统”
