allotment 分配；配股 lef,-{X-
allotment notice 股份配售通知；配股通知 Z4 +6'
allotment of shares 股份分配 A+&^As2
allowable 可获宽免；免税的 M_wj>NXZ
allowable business loss 可扣除的营业亏损 |99/?T-QW
allowable expenses 可扣税的支出 _Fz]QxO
allowance 免税额；津贴；备抵；准备金 Pn*+g!`
allowance for debts 债项的免税额
eiV[y^?
allowance for depreciation by wear and tear 耗损折旧免税额 OJGEX}3 '
allowance for funeral expenses 殡殓费的免税额 %9!, PeRe
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 , 33[/j
allowance for repairs and outgoings 修葺及支出方面的免税额 8AK=FX&@&
allowance to debtor 给债务人的津贴 ;ctJ9"_g
alteration of capital 资本更改 hv.$p5UY*
alternate trustee 候补受托人 b!7*bFTt
amalgamation 合并 '51 8S"T @
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a$* )d($
ambit of charges 征税范围；收费范围 TM 1isZ
amended valuation 经修订的估值 ,u1Yn}
American Commodities Exchange 美国商品交易所 < :mV^tK
American Express Bank Limited 美国运通银行 W'BB FG
American Stock Exchange 美国证券交易所 (|EnRk-E
amortization 摊销 em+dQ15
amount due from banks 存放银行同业的款项 s^{hdCCl67
amount due from banks abroad 存放海外银行同业的款项 1gwnG&
amount due from holding companies 控股公司欠款 I0
78[3b
amount due from local banks 存放本港银行同业的款项 #JFTD[ 1
amount due to banks 银行同业的存款 9Q <8DMX^
amount due to banks abroad 海外银行同业的存款 Ca& 5"aki
amount due to holding companies 控股公司存款 c&{1Z&Y
amount due to local banks 本港银行同业的存款 arR9uxP
amount due to outport banks 外埠银行同业的存款 Vy:I[@6@+
amount for note issue 发行纸币的款额 '
DZYN {}
amount of bond 担保契据的款额 &o$z[ b
amount of consideration 代价款额 *ydkx \pT
amount of contribution 供款数额 a5/6DK>
amount of indebtedness 负债款额 ETw7/S${
amount of principal of the loan 贷款本金额 p5C:MA~*
amount of rates chargeable 应征差饷数额 `u z R!^X
amount of share capital 股本额 F%t_9S,)O
amount of sums assured 承保款额 /A8ua=Kn
amount of variation 变动幅度 csceu+ IA
amount of vote 拨款数额 <QlpIgr
amount payable 应付款额 .$r=:k_d
amount receivable 应收款额 eD
h]uKg
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ho}"8YEXNV
analysis 分析 o=t@83Fh5
ancillary risk 附属风险 Fgf5OHX
annual account 周年帐目；周年帐目报表；年度决算；年结 TSGJ2u5ie%
annual accounting date 年结日期 E<j}" W$a
annual allowance 每年免税额；年积金；年度津贴；年津 s#%
$aQ|Fp
annual balance 年度余额 \{ Q d
annual disposable income 每年可动用收入 .^aakM
annual estimates 周年预算 WF)(Q~op0U
annual fee 年费 e7m>p\"
annual general meeting 周年大会 5r *5Co+
annual growth rate 年增率；每年增长率 $>PXX32
annual long-term supplement 长期个案每年补助金 1S&GhJ<wJ
annual pensionable emolument 可供计算退休金的年薪 F;4*,Ap
annual report 年报 k`l={f8C
Annual Report on the Consumer Price Index 《消费物价指数年报》 rd*`8B
annual return 周年报表；周年申报表；每年报税表格 Z*+0gJ <Y
Annual Return Rules 《周年报表规则》 !Ez5@
annual review of consumer prices 每年消费物价回顾 |[)k5nUQ|
annual roll-forward basis 逐年延展方式 S(B$[)(
annual salary 年薪 'jw?XtG
annual statement 年度报表；年度决算表 B6N/nCvHK
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 qO;
.{f
annuitant 年金受益人 S}O>@ %
annuity 年金 R&>G6jZ?8
annuity contract 年金合约 /6 =IL
annuity on human life 人寿年金 |K|[>[?Z/
antecedent debt 先前的债项 V`c"
q.8
ante-dated cheque 倒填日期支票 E,~|-\b}h
anticipated expenditure 预期开支 J`E,Xw>2
anticipated net profit 预期纯利 kLsp0% 2
anticipated revenue 预期收入 p?uk|C2
anti-inflation measure 反通货膨胀措施 m \4V;F
anti-inflationary stance 反通货膨胀立场 }V:B,:
apparent deficit 表面赤字 jGg,)~)Y
apparent financial solvency 表面偿债能力 }Y}f7 3-|
apparent partner 表面合伙人 ~[_u@8l!mN
application for personal assessment 个人入息课税申请书 a
ns(^Up$
application of fund 资金应用 XniPNU
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 $?_/`S1
3
appointed actuary 委任精算师 IhIz 7.|
appointed auditor 委任核数师；委任审计师 S:bYeD4
appointed trustee 委任的受托人 [@VM'@e7
appointer 委任人 ^(j}'p,
apportioned pro rata 按比例分摊 q,i&%
apportionment 分配；分摊 8 t1XZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HT`k-}ho,
apportionment formula 分摊方程式 i/ vo
apportionment of estate duty 遗产税的分摊 x0KW\< k
appraisal 估价；评估 ]u]BxMs
appreciable growth 可观增长 Dias!$g
appreciable impact 显着影响 m
4 k:uk7N
appreciable increase 可观增长 Fb!Ew`;QT
appreciation 增值；升值 e3 # 0 r
appreciation against other currencies 相对其他货币升值 o>6c?Xi&
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :F |ll?
appreciation tax 增值税 kxanzsSr9
appropriation 拨款；拨用；拨付 X[ 6#J
appropriation account 拨款帐目 ]<3n;*8k?
Appropriation Bill 拨款法案 tx*L8'j lN
appropriation-in-aid system 补助拨款办法 4'+g/i1S
F
approved assets 核准资产 7C&J88|\
approved basket stock 认可一篮子证券 r|_@S[hZg
approved budget 核准预算 &KYPi'C9!z
approved charitable donation 认可慈善捐款 %eE0a4^".
approved charitable institution 认可慈善机构 >\ 7M f@c
approved currency 核准货币；认可货币 22T \ -g{
approved estimates 核准预算 u |mTF>L
approved estimates of expenditure 核准开支预算 tEN8S]X
approved overseas insurer 核准海外保险人 [.(,v n?6
approved overseas trust company 核准海外信托公司 oH,{'S@q
approved pooled investment fund 核准汇集投资基金 [n2+`A
approved provident fund scheme 认可公积金计划 Ke;eI+P[
approved provision 核准拨款 f7SMO-3a
approved redeemable share 核准可赎回股份 BXb=N E
approved regional stock 认可地区性证券 o"V+W
approved retirement scheme 认可退休金计划 1K UM!DUD
approved subordinated loan 核准附属贷款 n)Z u >
arbitrage 套戥；套汇；套利 68U fuC
arbitrageur 套戥者；套汇者 `0_,>Z
arbitrary amount 临时款项 8345
H
arrangement 措施；安排；协定 Yyr
qO^9m
arrears 欠款 $ {h1(ec8
arrears of pay 欠付薪酬 `53S[8
arrears of revenue 逾期未收税款；逾期未收的帐项 O**~ Tj
articles of association 组织章程；组织细则；组织章程细则 Nz77"
kC
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (K LhF
ascertainment of profit 确定利润
5SMV3~*P
"Asia Clear" “亚洲结算系统”
