allotment 分配；配股 LEu _RU?
allotment notice 股份配售通知；配股通知 l} \q }7\)
allotment of shares 股份分配 qk Hdr2
allowable 可获宽免；免税的 > |[ l?`
allowable business loss 可扣除的营业亏损 %2)B.qTp&
allowable expenses 可扣税的支出 /XEt2,sI9
allowance 免税额；津贴；备抵；准备金 ?4QX;s7
allowance for debts 债项的免税额 R b!V{jQ
allowance for depreciation by wear and tear 耗损折旧免税额 S: b-+w|*
allowance for funeral expenses 殡殓费的免税额 aS2M x~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,dyCuH!B
allowance for repairs and outgoings 修葺及支出方面的免税额 z#DgoA
allowance to debtor 给债务人的津贴 /<"<N<X
alteration of capital 资本更改 bm` x;M^M
alternate trustee 候补受托人 f&5 '1tG
amalgamation 合并 Tw`n 3y?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e$
pXnMx7
ambit of charges 征税范围；收费范围 ]!%
p21e
amended valuation 经修订的估值 qpjG_G5/
American Commodities Exchange 美国商品交易所
R# 8.]
American Express Bank Limited 美国运通银行
}wY6^JF
American Stock Exchange 美国证券交易所 }fqz8'E 9
amortization 摊销 >v\t>
[9t
amount due from banks 存放银行同业的款项 uu
5L9.i9
amount due from banks abroad 存放海外银行同业的款项 Jw -?7 O
amount due from holding companies 控股公司欠款 VDnN2)Km*
amount due from local banks 存放本港银行同业的款项 -(ev68'}W
amount due to banks 银行同业的存款 CN(}0/
amount due to banks abroad 海外银行同业的存款 Uxll<z ,
amount due to holding companies 控股公司存款 G&7!3u
amount due to local banks 本港银行同业的存款 ?^f= 7e8]
amount due to outport banks 外埠银行同业的存款 0-VC$)S
amount for note issue 发行纸币的款额 6!& DH#M
amount of bond 担保契据的款额 V1h&{ D\"
amount of consideration 代价款额 8l< 4O goK
amount of contribution 供款数额 cUB+fH<B2
amount of indebtedness 负债款额 VyF|d
? b
amount of principal of the loan 贷款本金额 1ha
8)L
amount of rates chargeable 应征差饷数额
s2 8t'
amount of share capital 股本额
7~
f"8\
amount of sums assured 承保款额 $ 27QY
amount of variation 变动幅度 B)!ty "
amount of vote 拨款数额 [p:mja.6y
amount payable 应付款额 V{D~e0i/v
amount receivable 应收款额 IH2V .>h
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qcWY8sYf
analysis 分析 sFrerv&0
ancillary risk 附属风险 q $ZmR]p
annual account 周年帐目；周年帐目报表；年度决算；年结 XCAy _fL<B
annual accounting date 年结日期 }HLs.k4-;
annual allowance 每年免税额；年积金；年度津贴；年津 $F#eD 0|
annual balance 年度余额
QGq8r>
annual disposable income 每年可动用收入 <F%c"Rkh
annual estimates 周年预算 ^F="'/Pq[
annual fee 年费 9P 7^*f:E
annual general meeting 周年大会 OZ SM2 ~
annual growth rate 年增率；每年增长率 K
5"8zF)*
annual long-term supplement 长期个案每年补助金 !:^?GN #~x
annual pensionable emolument 可供计算退休金的年薪 rYn)E=FG/
annual report 年报 hKjG/g:#G
Annual Report on the Consumer Price Index 《消费物价指数年报》 2d60o~ E
annual return 周年报表；周年申报表；每年报税表格 Sy0-tK 4
Annual Return Rules 《周年报表规则》 U)sw
Iis E
annual review of consumer prices 每年消费物价回顾 azCod1aL{
annual roll-forward basis 逐年延展方式 ,qz:( Nr
annual salary 年薪 yV4rS6=
annual statement 年度报表；年度决算表 @
=XJ<
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Uv|?@zy#
annuitant 年金受益人 EvJ<X,B o
annuity 年金 #`5>XfbmQ(
annuity contract 年金合约 3!*qB-d
annuity on human life 人寿年金 iTu~Y<'m
antecedent debt 先前的债项 s~t ZN
ante-dated cheque 倒填日期支票 `P4 3O gA
anticipated expenditure 预期开支 *U}cj A:ZN
anticipated net profit 预期纯利 . l>.
anticipated revenue 预期收入
Pxy+W*t
anti-inflation measure 反通货膨胀措施 t3VZjO
anti-inflationary stance 反通货膨胀立场 04E
S>'@
apparent deficit 表面赤字 k >V~ iA
apparent financial solvency 表面偿债能力 Obz Fh?W
apparent partner 表面合伙人 .`TDpi9OB
application for personal assessment 个人入息课税申请书 VEG p!~
D
application of fund 资金应用 c`agrS:P
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Co^^rd@
appointed actuary 委任精算师 TOge!Q>a
appointed auditor 委任核数师；委任审计师 C(J +tbk
appointed trustee 委任的受托人 xW uvT, ^
appointer 委任人 k )=Gyv <
apportioned pro rata 按比例分摊 ] [ V@t^
apportionment 分配；分摊 /V" 6 Q'D
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (/^dyG|X'
apportionment formula 分摊方程式 @p 2XaqZ
apportionment of estate duty 遗产税的分摊 1Pp2wpD4iC
appraisal 估价；评估 87p tab@
appreciable growth 可观增长 y8O z4|
appreciable impact 显着影响 iQ8T3cC+
appreciable increase 可观增长 pm>$'z!.):
appreciation 增值；升值 `Re {j{~s
appreciation against other currencies 相对其他货币升值 x4Wu`-4^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KGP *G
BZr
appreciation tax 增值税 /DGEI&}&:u
appropriation 拨款；拨用；拨付 +z
I NnX
appropriation account 拨款帐目 "*HVL
Appropriation Bill 拨款法案 mFx \[S
appropriation-in-aid system 补助拨款办法 M=t; t0
approved assets 核准资产 CYn56eRK
approved basket stock 认可一篮子证券 }c@duf-l
approved budget 核准预算 8 \Uy
approved charitable donation 认可慈善捐款 mXK7y.9\
approved charitable institution 认可慈善机构 SFkB,)Z N
approved currency 核准货币；认可货币 ` s|^
approved estimates 核准预算 k* e $_
approved estimates of expenditure 核准开支预算 D0*+7n3
approved overseas insurer 核准海外保险人 ,: Z7P@
approved overseas trust company 核准海外信托公司 (4Ha 'uqz
approved pooled investment fund 核准汇集投资基金 J_}Rsp ED
approved provident fund scheme 认可公积金计划 R^Y>v5jAe
approved provision 核准拨款 Z1N=tL
approved redeemable share 核准可赎回股份 D^<5gRK?
approved regional stock 认可地区性证券 kR]AW60 OE
approved retirement scheme 认可退休金计划 V: P
approved subordinated loan 核准附属贷款 tBt mqxx
arbitrage 套戥；套汇；套利 6|B;C
arbitrageur 套戥者；套汇者 %j.
*YvveW
arbitrary amount 临时款项 fb_q2p}
G
arrangement 措施；安排；协定 ,wB)h p
arrears 欠款 YtFH@M
arrears of pay 欠付薪酬 -Zfq:Kr
arrears of revenue 逾期未收税款；逾期未收的帐项 rvG0aqO `
articles of association 组织章程；组织细则；组织章程细则 {Z_?7J&z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (3
]!ZV
ascertainment of profit 确定利润 (RafidiH
"Asia Clear" “亚洲结算系统”
