allotment 分配；配股 B8P@D"u
allotment notice 股份配售通知；配股通知 @U7U?.p
allotment of shares 股份分配 mP`,I"u
allowable 可获宽免；免税的 D/ NIn=>j
allowable business loss 可扣除的营业亏损 L%=BCmMx
allowable expenses 可扣税的支出 IJL^dXCu
allowance 免税额；津贴；备抵；准备金 D*<8e?F
allowance for debts 债项的免税额 r zc 3 k~@
allowance for depreciation by wear and tear 耗损折旧免税额 2/a04qA#
allowance for funeral expenses 殡殓费的免税额 x< )!$cg
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o
=jX
allowance for repairs and outgoings 修葺及支出方面的免税额 lcuH] z
allowance to debtor 给债务人的津贴 ^@l5 u=
alteration of capital 资本更改 m -&a~l
alternate trustee 候补受托人 06j)P6Iju
amalgamation 合并 8.
~
Euz
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :Kt mSY
ambit of charges 征税范围；收费范围 }VJ hw*s
amended valuation 经修订的估值 =qVAvo '
American Commodities Exchange 美国商品交易所 t 's5~
American Express Bank Limited 美国运通银行 {#d`&]
American Stock Exchange 美国证券交易所 "1pZzad
amortization 摊销 Tk2&{S "
amount due from banks 存放银行同业的款项 '< U[;H9\
amount due from banks abroad 存放海外银行同业的款项
.*clY
amount due from holding companies 控股公司欠款 [j mAMF<F
amount due from local banks 存放本港银行同业的款项 [jG uO%
amount due to banks 银行同业的存款 ) G F
amount due to banks abroad 海外银行同业的存款 eQ4B5B%j/x
amount due to holding companies 控股公司存款 jw6 ng>9
amount due to local banks 本港银行同业的存款 TO;]9`~;Mu
amount due to outport banks 外埠银行同业的存款 OHXeqjhy
amount for note issue 发行纸币的款额 S d/d [
amount of bond 担保契据的款额 '~!l(&X
amount of consideration 代价款额 'j =PbA
amount of contribution 供款数额
_j?=&tc
amount of indebtedness 负债款额 ^AC+nko *
amount of principal of the loan 贷款本金额 vzgudxG'z
amount of rates chargeable 应征差饷数额 >goAf`sqo
amount of share capital 股本额 EJ[ iOYx
amount of sums assured 承保款额 u6CM RZ$
amount of variation 变动幅度
4pOc`
amount of vote 拨款数额 kA->xjk
amount payable 应付款额 e^ K=8IW
amount receivable 应收款额 P St|!GST
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +k"8e?/e.
analysis 分析 q'U-{~ q%
ancillary risk 附属风险 w2m lqy2L
annual account 周年帐目；周年帐目报表；年度决算；年结 N'W >pU
annual accounting date 年结日期 Ts ?>"@
annual allowance 每年免税额；年积金；年度津贴；年津 vU=k8
annual balance 年度余额 f+(w(~O
annual disposable income 每年可动用收入 <\#
annual estimates 周年预算 hgMn O J
annual fee 年费
IBs O
annual general meeting 周年大会 -2m Ogv
annual growth rate 年增率；每年增长率 P+ h<{%: *
annual long-term supplement 长期个案每年补助金 (\[ !,T"[
annual pensionable emolument 可供计算退休金的年薪 x[h<3V"
annual report 年报 5;uX"z G
Annual Report on the Consumer Price Index 《消费物价指数年报》 "NI>HO.U
annual return 周年报表；周年申报表；每年报税表格 mZ.6Njb
Annual Return Rules 《周年报表规则》 41_sSqq;^
annual review of consumer prices 每年消费物价回顾 d%|#m)
annual roll-forward basis 逐年延展方式 OA5md9P;d
annual salary 年薪 (/UMi,Ho
annual statement 年度报表；年度决算表 d~oWu [F*
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 rD)v%vvr&`
annuitant 年金受益人 lK
D<
annuity 年金 ry<}DK<u
annuity contract 年金合约 #esu@kMU`
annuity on human life 人寿年金 J
}` $WL:
antecedent debt 先前的债项 TuhL :
ante-dated cheque 倒填日期支票 C{Xk/Er5<
anticipated expenditure 预期开支 6P[
O8
anticipated net profit 预期纯利 h dW p
anticipated revenue 预期收入 V s t e$V
anti-inflation measure 反通货膨胀措施 %)@(T ye -
anti-inflationary stance 反通货膨胀立场
2ZFK jj
apparent deficit 表面赤字 Ih0> ]h-7
apparent financial solvency 表面偿债能力 5~TA(cb5
apparent partner 表面合伙人 rG'k< X~7
application for personal assessment 个人入息课税申请书 d}G."wnG9,
application of fund 资金应用 pzp"NKx i
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 HK4 `@jYQ
appointed actuary 委任精算师 C4K&flk]
appointed auditor 委任核数师；委任审计师 ?;kc% Rz
appointed trustee 委任的受托人 q|_ 5@Ly
appointer 委任人 Mrj B[3Td
apportioned pro rata 按比例分摊 mI*>7?
apportionment 分配；分摊 {xx;zjt%}}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9fLP&v
apportionment formula 分摊方程式 BY2txLLB
apportionment of estate duty 遗产税的分摊 $ }bC$ ?^
appraisal 估价；评估 OX`GN#yl
appreciable growth 可观增长 =1B&d
[3;
appreciable impact 显着影响 oN}j <6s
appreciable increase 可观增长
bI0+J )
appreciation 增值；升值 _ r)hr7
appreciation against other currencies 相对其他货币升值 5m;wMW <
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?26[%%
appreciation tax 增值税 l.'E\3Bo
appropriation 拨款；拨用；拨付 ' F<e )D?
appropriation account 拨款帐目 }U1{&4Ph
Appropriation Bill 拨款法案 v=^)`C6Ma
appropriation-in-aid system 补助拨款办法 ^ x#RUv
approved assets 核准资产 S6:gow(wU
approved basket stock 认可一篮子证券 DY27' `n6
approved budget 核准预算 :fQ*'m,
approved charitable donation 认可慈善捐款 #j5^ /*XW
approved charitable institution 认可慈善机构 @Bwl)G!|
approved currency 核准货币；认可货币 K&oO+ G^f
approved estimates 核准预算 {oC 69n:
approved estimates of expenditure 核准开支预算 5~6y.S
approved overseas insurer 核准海外保险人 Sk%|-T(d$
approved overseas trust company 核准海外信托公司 VL1z$<vVXt
approved pooled investment fund 核准汇集投资基金 @WE$% d r
approved provident fund scheme 认可公积金计划 jWCC`0
T
approved provision 核准拨款 *wx^mB9
approved redeemable share 核准可赎回股份 ,;& PKY
approved regional stock 认可地区性证券 , |B\[0p
approved retirement scheme 认可退休金计划 oW9rl]+
approved subordinated loan 核准附属贷款 7!r`DZ"yF
arbitrage 套戥；套汇；套利 4v JIO{m
arbitrageur 套戥者；套汇者 (G;*B<|A
arbitrary amount 临时款项 :Bc;.%
arrangement 措施；安排；协定 !ry+ r!"
arrears 欠款 `215Llzk;
arrears of pay 欠付薪酬 2UJ0%k
arrears of revenue 逾期未收税款；逾期未收的帐项 |pg5m*h
articles of association 组织章程；组织细则；组织章程细则 aDEP_b;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?' :'zT
ascertainment of profit 确定利润 :
s3Vl
"Asia Clear" “亚洲结算系统”
