allotment 分配；配股 a2un[$Jq`
allotment notice 股份配售通知；配股通知 pEE. %U
allotment of shares 股份分配 +lqX;*a=N
allowable 可获宽免；免税的 jz;"]k
allowable business loss 可扣除的营业亏损 R oWGQney
allowable expenses 可扣税的支出 7fJWb )z!k
allowance 免税额；津贴；备抵；准备金 3"hPplE
allowance for debts 债项的免税额 'e> 0*hF[
allowance for depreciation by wear and tear 耗损折旧免税额 oUBn:Ir@
allowance for funeral expenses 殡殓费的免税额 !8O*)=RA
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8FThu[
allowance for repairs and outgoings 修葺及支出方面的免税额 y\&`A:^[ A
allowance to debtor 给债务人的津贴 <OEu 4,~:
alteration of capital 资本更改 @
zE>n
alternate trustee 候补受托人 5l"v : Px
amalgamation 合并 1 yN/+Rq
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0Y9\,y_
ambit of charges 征税范围；收费范围 i7w>Nvj]
amended valuation 经修订的估值 LMrb
1lg$
American Commodities Exchange 美国商品交易所 Q_F8u!qrZ
American Express Bank Limited 美国运通银行 QuJ)Wa JkC
American Stock Exchange 美国证券交易所 *.J)7~(P
amortization 摊销 ]I#yS=;
amount due from banks 存放银行同业的款项 K Zw"?%H[
amount due from banks abroad 存放海外银行同业的款项 g G^K\+S
amount due from holding companies 控股公司欠款 'lym^^MjL+
amount due from local banks 存放本港银行同业的款项 @
4D$Xl
amount due to banks 银行同业的存款 O &?i8XsB
amount due to banks abroad 海外银行同业的存款 (P[:g
amount due to holding companies 控股公司存款 ~% QVjzMC
amount due to local banks 本港银行同业的存款 (JHL0Z/
amount due to outport banks 外埠银行同业的存款 q]Cmaf (
amount for note issue 发行纸币的款额 /b j
D*rj
amount of bond 担保契据的款额 Nj_h+=UE!
amount of consideration 代价款额 z1 7x%jXy
amount of contribution 供款数额 Uzb~L_\Rmt
amount of indebtedness 负债款额 $)M8@ d
amount of principal of the loan 贷款本金额 lmZ Ssx
amount of rates chargeable 应征差饷数额 @""aNKA^r>
amount of share capital 股本额 wTGH5}QZ+
amount of sums assured 承保款额 d 3AOuVUf
amount of variation 变动幅度 geL)v7t+#
amount of vote 拨款数额 k ckWBL
amount payable 应付款额 V&E)4KBOs
amount receivable 应收款额 PG8|w[V1 "
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2 Ke?*
analysis 分析 #]'# \d#i
ancillary risk 附属风险 Q&;dXE h
annual account 周年帐目；周年帐目报表；年度决算；年结 G _{x)@
annual accounting date 年结日期 MS-}IHO
annual allowance 每年免税额；年积金；年度津贴；年津 aCe<*;b@
annual balance 年度余额 F`;oe[wf
k
annual disposable income 每年可动用收入 T< "Hh.h
annual estimates 周年预算 Cyg\FHs
annual fee 年费 lz?F ,].
annual general meeting 周年大会 A=/|f$s +
annual growth rate 年增率；每年增长率 *4;MO2g
annual long-term supplement 长期个案每年补助金 q"@Y2lhD!
annual pensionable emolument 可供计算退休金的年薪 Re**)3#gn
annual report 年报 TpLlbsd
Annual Report on the Consumer Price Index 《消费物价指数年报》 UW*[)y w]
annual return 周年报表；周年申报表；每年报税表格 G%w hOIFRq
Annual Return Rules 《周年报表规则》 qr[H0f]
annual review of consumer prices 每年消费物价回顾 |T~C( $9
annual roll-forward basis 逐年延展方式 Iq`:h&'!L
annual salary 年薪 q[#2`
annual statement 年度报表；年度决算表 #8G (r9
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 g<VJ4T E6R
annuitant 年金受益人 }U K<t UO
annuity 年金 ,lLkAd?q
annuity contract 年金合约 x,a (O@
annuity on human life 人寿年金 ^~k2(DLk
antecedent debt 先前的债项 FOxMt;|M
ante-dated cheque 倒填日期支票 A\9Q
gM
anticipated expenditure 预期开支 z{w!yMp"
anticipated net profit 预期纯利 *P,dR]-m
anticipated revenue 预期收入 y| *X
anti-inflation measure 反通货膨胀措施 ?+)O4? #
anti-inflationary stance 反通货膨胀立场 h=uwOi6}
apparent deficit 表面赤字 mrR~[533j
apparent financial solvency 表面偿债能力 fGDR<t3yiQ
apparent partner 表面合伙人 g z-X4A"
application for personal assessment 个人入息课税申请书 KiU/N$ E
application of fund 资金应用 -NW7ncB|
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 5T)qn`%
appointed actuary 委任精算师 Zb<IZ)i# 1
appointed auditor 委任核数师；委任审计师 C=& 7V
appointed trustee 委任的受托人 kGsd3 t! '
appointer 委任人 j_\ns M7
apportioned pro rata 按比例分摊 $
gU6=vN1#
apportionment 分配；分摊 #;59THdtPk
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1@*qz\ YY
apportionment formula 分摊方程式 rcUXYJCh-
apportionment of estate duty 遗产税的分摊 y%A!| aBu
appraisal 估价；评估 M}|<#
i7u
appreciable growth 可观增长 ^sR]w]cz.
appreciable impact 显着影响 T2-n;8t
appreciable increase 可观增长 ], l
w
appreciation 增值；升值 WVUa:_5{
appreciation against other currencies 相对其他货币升值 Y;yt
m
#=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,2\?kP oc8
appreciation tax 增值税 t .*z)N
appropriation 拨款；拨用；拨付 +.gM "JV
appropriation account 拨款帐目 I^>m-M.
Appropriation Bill 拨款法案 ?-mDvW
appropriation-in-aid system 补助拨款办法 7p'L(dq
approved assets 核准资产 -F.A1{l[.
approved basket stock 认可一篮子证券 R4+Gmx
1
approved budget 核准预算 a g Za+a
approved charitable donation 认可慈善捐款 d7 )&Z:
approved charitable institution 认可慈善机构 %$K2 $dq5
approved currency 核准货币；认可货币 n\8;4]n
approved estimates 核准预算 ^V]DQ%v"I
approved estimates of expenditure 核准开支预算 7#K%Bo2pG
approved overseas insurer 核准海外保险人 i;4|UeUl
approved overseas trust company 核准海外信托公司 W`HO Q
approved pooled investment fund 核准汇集投资基金 fx &b*O C
approved provident fund scheme 认可公积金计划 z s! }P
approved provision 核准拨款 3n{'}SYyz
approved redeemable share 核准可赎回股份 H'N$Vv2q
approved regional stock 认可地区性证券 $2u^z=`b!%
approved retirement scheme 认可退休金计划 d~B ]s
approved subordinated loan 核准附属贷款 DA'A-C2
arbitrage 套戥；套汇；套利 Jj=0{(X
arbitrageur 套戥者；套汇者 &?\
'Z~B4
arbitrary amount 临时款项 KUs\7Sb
arrangement 措施；安排；协定 TEC'}%
arrears 欠款 nO{@p_3mi
arrears of pay 欠付薪酬 %n<u- {`
arrears of revenue 逾期未收税款；逾期未收的帐项 Q2[@yRY/z
articles of association 组织章程；组织细则；组织章程细则 bo^d!/ ;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6")co9
ascertainment of profit 确定利润 ;4DqtR"7Y
"Asia Clear" “亚洲结算系统”
