allotment 分配；配股 Ky r3)1#J
allotment notice 股份配售通知；配股通知 s(0S)l<
allotment of shares 股份分配 NcuZ w?
allowable 可获宽免；免税的 ZaN ZUVBh
allowable business loss 可扣除的营业亏损 )335X wA+
allowable expenses 可扣税的支出 0
P+B-K>n
allowance 免税额；津贴；备抵；准备金 5qe6/E@
allowance for debts 债项的免税额 (TX\vI&
allowance for depreciation by wear and tear 耗损折旧免税额 4s: S_Dw
allowance for funeral expenses 殡殓费的免税额 WR;)
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Iu)76Y@=5=
allowance for repairs and outgoings 修葺及支出方面的免税额 2 cB){.E
allowance to debtor 给债务人的津贴 Ar;uq7c,G
alteration of capital 资本更改 rfz\DvV d
alternate trustee 候补受托人 Pse1NMK9 [
amalgamation 合并 Yn ~N;VUA
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Lddk:u&J
ambit of charges 征税范围；收费范围 bG|aQ2HW
amended valuation 经修订的估值 ~x p(k
American Commodities Exchange 美国商品交易所 G*`H2-,
American Express Bank Limited 美国运通银行 TJ5g? #Wul
American Stock Exchange 美国证券交易所 K1_]ne)
amortization 摊销 #W]4aZ 1
amount due from banks 存放银行同业的款项 8V08>M
amount due from banks abroad 存放海外银行同业的款项 ytDp
4x<W)
amount due from holding companies 控股公司欠款 9B&fEmgEc?
amount due from local banks 存放本港银行同业的款项 ZCcK Y6b
amount due to banks 银行同业的存款 0afDqv rC6
amount due to banks abroad 海外银行同业的存款
=JR6-A1>
amount due to holding companies 控股公司存款 Ir,3' G
amount due to local banks 本港银行同业的存款 (C&Lpt_
amount due to outport banks 外埠银行同业的存款 ^&Exa6=*FT
amount for note issue 发行纸币的款额 4Y>J,c
amount of bond 担保契据的款额 D)_67w|u|
amount of consideration 代价款额 AB:JXMyK
amount of contribution 供款数额 AeZ__ X
amount of indebtedness 负债款额 Cj +{%^#
amount of principal of the loan 贷款本金额 /A4^l]H;+3
amount of rates chargeable 应征差饷数额 (v@)nv]U
amount of share capital 股本额 3=
q,k<=L
amount of sums assured 承保款额 zxo"
+j4Ym
amount of variation 变动幅度 FG6bKvEQm^
amount of vote 拨款数额 2VZ dtz
amount payable 应付款额 {\
P`-'C
amount receivable 应收款额 SKUri
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j-CSf(qIj
analysis 分析 Uc[ @]
ancillary risk 附属风险 L 3@up b
annual account 周年帐目；周年帐目报表；年度决算；年结 -aV!ZODt
annual accounting date 年结日期 {!/h a$(
annual allowance 每年免税额；年积金；年度津贴；年津
W> H GB
annual balance 年度余额 4H]
~ ]?F&
annual disposable income 每年可动用收入 c9 7?+Y^
annual estimates 周年预算 h,palP6^
annual fee 年费 j MAZ4M
annual general meeting 周年大会 p_g#iH!*
annual growth rate 年增率；每年增长率 )o;oOPT!
annual long-term supplement 长期个案每年补助金 P L}c1Ud
annual pensionable emolument 可供计算退休金的年薪 C@n
s`Eh8w
annual report 年报 O sk'zFiL<
Annual Report on the Consumer Price Index 《消费物价指数年报》 `p'(:W3a
annual return 周年报表；周年申报表；每年报税表格 "{@Q..hxC
Annual Return Rules 《周年报表规则》 *?o`90HHP[
annual review of consumer prices 每年消费物价回顾 aQTISX;
annual roll-forward basis 逐年延展方式 ' ~F
annual salary 年薪 :, f~cdq=
annual statement 年度报表；年度决算表 2K~<_. S
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 )UoF
*vC(
annuitant 年金受益人 -"9&YkN
annuity 年金 kgZiyPcw
annuity contract 年金合约 $-Yq? :
annuity on human life 人寿年金 Bokpvd-c7
antecedent debt 先前的债项 cN& ]JS,
ante-dated cheque 倒填日期支票 hh1 ?/
anticipated expenditure 预期开支 %p(!7FDE2n
anticipated net profit 预期纯利 h@H8oZ[
anticipated revenue 预期收入 <8 ,,pOb
anti-inflation measure 反通货膨胀措施 $.0l% $ 7
anti-inflationary stance 反通货膨胀立场 | 3:e$
apparent deficit 表面赤字 e%w zcn
apparent financial solvency 表面偿债能力 ToXgl4:kd
apparent partner 表面合伙人 O'L9 s>B
application for personal assessment 个人入息课税申请书 5X1z^(
application of fund 资金应用 _=Eb
:n+X
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 )/{zTg8$?/
appointed actuary 委任精算师 K
K _
appointed auditor 委任核数师；委任审计师 iKVJ
c=C
appointed trustee 委任的受托人
GLpl
appointer 委任人 m,X8Cy|vQ
apportioned pro rata 按比例分摊 *)| EWT?,
apportionment 分配；分摊 _ mJP=+i
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G< _<j}=
apportionment formula 分摊方程式 = 9K5f# ;e
apportionment of estate duty 遗产税的分摊 =uil3:,[S
appraisal 估价；评估 4b/>ZHFOF;
appreciable growth 可观增长 vWh]1G#'p[
appreciable impact 显着影响 qH9bo-6
appreciable increase 可观增长 E8LZ%
N#
appreciation 增值；升值 d H ;
appreciation against other currencies 相对其他货币升值 ,Qb(uirl]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PZ[hH(EX
appreciation tax 增值税 921 m'WE
appropriation 拨款；拨用；拨付 ;+3XDz
v
appropriation account 拨款帐目 T4fVZd)x
Appropriation Bill 拨款法案 U-6pia /o
appropriation-in-aid system 补助拨款办法 < u
Kd)l
approved assets 核准资产 wnr<# =,I'
approved basket stock 认可一篮子证券 w40 -K5wt>
approved budget 核准预算 Wq"5-U;:w
approved charitable donation 认可慈善捐款 NSV;R~"
approved charitable institution 认可慈善机构 5BAGIO<w
approved currency 核准货币；认可货币 Tfow_t}\
approved estimates 核准预算 7Z R0cJw;
approved estimates of expenditure 核准开支预算 {Yc #XP
approved overseas insurer 核准海外保险人 bSvr8FY3d
approved overseas trust company 核准海外信托公司 r
Y#^C
approved pooled investment fund 核准汇集投资基金 l6 ~wm1vO
approved provident fund scheme 认可公积金计划 6 >)oG6
approved provision 核准拨款 Zjq( ]y
approved redeemable share 核准可赎回股份 ??
2x* l1
approved regional stock 认可地区性证券 h( V:-D
approved retirement scheme 认可退休金计划 -`s_md0BM
approved subordinated loan 核准附属贷款 p *5QV
arbitrage 套戥；套汇；套利 /<e<-C*d&<
arbitrageur 套戥者；套汇者 >X58 zlxk
arbitrary amount 临时款项 3vC"Q!J&
arrangement 措施；安排；协定 y{k65dk -
arrears 欠款 p
W,)yo4
arrears of pay 欠付薪酬 LLD#)Jl{?
arrears of revenue 逾期未收税款；逾期未收的帐项 jnzOTS
articles of association 组织章程；组织细则；组织章程细则 EpUBO}
q]
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Bbj%RF2,
ascertainment of profit 确定利润 *$ kpS ph
"Asia Clear" “亚洲结算系统”
