allotment 分配；配股 P*9L3 R*=N
allotment notice 股份配售通知；配股通知 Y\
{&chuF
allotment of shares 股份分配 4Q^i"jT
allowable 可获宽免；免税的 +V/m V7FK
allowable business loss 可扣除的营业亏损 [ :cZDVaA|
allowable expenses 可扣税的支出 JbW!V Y
allowance 免税额；津贴；备抵；准备金 psB9~EU&Q
allowance for debts 债项的免税额 b"&1l2\ A
allowance for depreciation by wear and tear 耗损折旧免税额 $iOkn|~<@W
allowance for funeral expenses 殡殓费的免税额 07A2@dx
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 eLyaTOZadu
allowance for repairs and outgoings 修葺及支出方面的免税额 o Np4> 7Lk
allowance to debtor 给债务人的津贴 yNN_}9
alteration of capital 资本更改 PZSi}j/
alternate trustee 候补受托人 i `" L?3T
amalgamation 合并 N="H
06t
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $/;<~Pzi
ambit of charges 征税范围；收费范围
CO.e.:h
amended valuation 经修订的估值 q?Av5TFf
American Commodities Exchange 美国商品交易所 #{suH7
American Express Bank Limited 美国运通银行 d> L*2 g
American Stock Exchange 美国证券交易所 2 [yfo8H
amortization 摊销 ]|)M /U *
amount due from banks 存放银行同业的款项 P>;u S
amount due from banks abroad 存放海外银行同业的款项 5.FAuzz
amount due from holding companies 控股公司欠款 7g&<ZZo
amount due from local banks 存放本港银行同业的款项 j! hdi-aTU
amount due to banks 银行同业的存款 t7b\ #o
amount due to banks abroad 海外银行同业的存款 4@* `V
amount due to holding companies 控股公司存款
zqAp7:
amount due to local banks 本港银行同业的存款 6'QlC+E
amount due to outport banks 外埠银行同业的存款 @-5V~i tW
amount for note issue 发行纸币的款额 ^%2S,3*0
amount of bond 担保契据的款额 OQa;EBO
amount of consideration 代价款额 &Un^
_M
amount of contribution 供款数额 pPt w(5bH
amount of indebtedness 负债款额 -MT .qhx
amount of principal of the loan 贷款本金额 /d]{ #,k
amount of rates chargeable 应征差饷数额 \A/??8cgXs
amount of share capital 股本额 Z<n%~z^
amount of sums assured 承保款额 zHW}A
`Rz
amount of variation 变动幅度 L'$;;eM4
amount of vote 拨款数额
fDIKR[B
amount payable 应付款额 PvB-Cqc
amount receivable 应收款额 SoJ'y 6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )6,Pmq~)
analysis 分析 UA$Xa1
ancillary risk 附属风险 |_ `w
C
annual account 周年帐目；周年帐目报表；年度决算；年结 u!K5jqP
annual accounting date 年结日期 30nR2mB
Kt
annual allowance 每年免税额；年积金；年度津贴；年津 vq
nFyd
annual balance 年度余额 S#l6=zI7^R
annual disposable income 每年可动用收入 !' T,%8']
annual estimates 周年预算 - p2 =?a
annual fee 年费 ^Q""N<
annual general meeting 周年大会 ~q05xy8
annual growth rate 年增率；每年增长率 nPo YjQi
annual long-term supplement 长期个案每年补助金 W!
q-WU
annual pensionable emolument 可供计算退休金的年薪 1 !`B8y)
annual report 年报 @F,8M
Annual Report on the Consumer Price Index 《消费物价指数年报》 &[iunJv:eq
annual return 周年报表；周年申报表；每年报税表格 8 WvQ[cd
Annual Return Rules 《周年报表规则》 ]@bu%_s"
annual review of consumer prices 每年消费物价回顾 v$i[d ZSN[
annual roll-forward basis 逐年延展方式 3a\.s9A "
annual salary 年薪 HtbN7V/
annual statement 年度报表；年度决算表 _|%l) KO
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 N
J_#;t#j
annuitant 年金受益人 }m0h q+p^
annuity 年金 '}eA2Q>BV
annuity contract 年金合约 }|
!9aojr
annuity on human life 人寿年金 i!9|R)c
antecedent debt 先前的债项 ~*,e &I
ante-dated cheque 倒填日期支票 lf%Ju$H
anticipated expenditure 预期开支 |37y ="
anticipated net profit 预期纯利 ] iL>Zxe x
anticipated revenue 预期收入 Kx@;LRY#
anti-inflation measure 反通货膨胀措施 G'qGsKf\
anti-inflationary stance 反通货膨胀立场 JK@"
&
apparent deficit 表面赤字 BavGirCp
apparent financial solvency 表面偿债能力 K$(LiP
apparent partner 表面合伙人 #>/s tU-
application for personal assessment 个人入息课税申请书 dN)!B!*aI
application of fund 资金应用 a'm\6AW2)
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 ]t|-
appointed actuary 委任精算师 _wM YA 8n
appointed auditor 委任核数师；委任审计师 ~56F<=#,
appointed trustee 委任的受托人 3A5:D#
appointer 委任人 )]~;A c^x
apportioned pro rata 按比例分摊 &z" sT*3
apportionment 分配；分摊 5? rR'0
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r=o\!sh
[
apportionment formula 分摊方程式 ; YK{[$F
apportionment of estate duty 遗产税的分摊 s.oh6wz
appraisal 估价；评估 uk)6%
appreciable growth 可观增长 h-`*
S&mZ
appreciable impact 显着影响 -6./bB
g
appreciable increase 可观增长 :n t
\uwh
appreciation 增值；升值 A>dA&'~R
appreciation against other currencies 相对其他货币升值 uY~xHV_-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E:C-k^/[Y
appreciation tax 增值税 5QoU&Hv
appropriation 拨款；拨用；拨付 C@ 8WY
appropriation account 拨款帐目 JIobs*e0m
Appropriation Bill 拨款法案 V.k2t$@
appropriation-in-aid system 补助拨款办法 l~v
BA$,
approved assets 核准资产 xf?6_=
approved basket stock 认可一篮子证券 Q|`sYm'.
approved budget 核准预算 E5y\t_H
approved charitable donation 认可慈善捐款 ~
[4oA$[a|
approved charitable institution 认可慈善机构 :O(<3"P/
approved currency 核准货币；认可货币 Gap\~
Z@L
approved estimates 核准预算 Ea7LPHE#
approved estimates of expenditure 核准开支预算 kj4t![o+
approved overseas insurer 核准海外保险人 d^Jf(NE0Yo
approved overseas trust company 核准海外信托公司 u3>D vl@
approved pooled investment fund 核准汇集投资基金 kroO~(\
approved provident fund scheme 认可公积金计划 =p
lG9
approved provision 核准拨款
b&$sY!iU
approved redeemable share 核准可赎回股份 MSMgaw?
approved regional stock 认可地区性证券 e
e=d*)
approved retirement scheme 认可退休金计划 a &89K
approved subordinated loan 核准附属贷款 XtV=Gr8"
arbitrage 套戥；套汇；套利 l"-F<^
U
arbitrageur 套戥者；套汇者 #ir~v>J||
arbitrary amount 临时款项 9se ,c
arrangement 措施；安排；协定 =h{j F7
arrears 欠款 b2Jgg&?G
arrears of pay 欠付薪酬 dGr m1w
arrears of revenue 逾期未收税款；逾期未收的帐项 J:q:g*Wi
articles of association 组织章程；组织细则；组织章程细则 ?z2k 74&M^
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '#fwNbD
ascertainment of profit 确定利润 sBo|e ]m#
"Asia Clear" “亚洲结算系统”
