allotment 分配；配股 GY;q0oQ,
allotment notice 股份配售通知；配股通知 &? @5G
allotment of shares 股份分配 byUz
allowable 可获宽免；免税的 Jxy94y*
allowable business loss 可扣除的营业亏损 CW k65t cF
allowable expenses 可扣税的支出 3x{2Dh i
allowance 免税额；津贴；备抵；准备金 rt7]~W-
allowance for debts 债项的免税额 ,J0BG0jB^u
allowance for depreciation by wear and tear 耗损折旧免税额 >HH49 cCo
allowance for funeral expenses 殡殓费的免税额 V*U* _Y
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J}vxK
H#=
allowance for repairs and outgoings 修葺及支出方面的免税额 xjDV1Xf*
allowance to debtor 给债务人的津贴 umo@JWr
alteration of capital 资本更改 %95'oW)lo
alternate trustee 候补受托人 l[J'FR:
amalgamation 合并 4z##4^9g
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y HL5gz@k
ambit of charges 征税范围；收费范围 HRY?[+
amended valuation 经修订的估值 @]0;aZ{3
American Commodities Exchange 美国商品交易所 '!6P y1i
American Express Bank Limited 美国运通银行 l[EjtN
American Stock Exchange 美国证券交易所 *4tJ|m6"Y6
amortization 摊销 )KLsa`RV:
amount due from banks 存放银行同业的款项 Q/ ,j v5
amount due from banks abroad 存放海外银行同业的款项 Lz9t9AoB
amount due from holding companies 控股公司欠款
01nbR +e
amount due from local banks 存放本港银行同业的款项 h^ D]@H
amount due to banks 银行同业的存款 LJ|2=lI+jb
amount due to banks abroad 海外银行同业的存款 lbtVQW0V;o
amount due to holding companies 控股公司存款 8,,$C7"EP
amount due to local banks 本港银行同业的存款 d:"]*EZ [
amount due to outport banks 外埠银行同业的存款 -&ic%0|f
amount for note issue 发行纸币的款额 Hi 1@
amount of bond 担保契据的款额
Z E*m;
amount of consideration 代价款额
]O Zk+DU:
amount of contribution 供款数额 SOI$Mx
amount of indebtedness 负债款额 '> ] 9efJA
amount of principal of the loan 贷款本金额 uWYI p\NN
amount of rates chargeable 应征差饷数额 |Gv WHe`
amount of share capital 股本额 Kn C;j-j
amount of sums assured 承保款额 a JC ,
amount of variation 变动幅度 %Hk9.1hn5
amount of vote 拨款数额 bJo)rM :m
amount payable 应付款额 ORV~F0d<
amount receivable 应收款额 (1 pxQ%yEA
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Oe uM9c{
analysis 分析 G' ~Z'
ancillary risk 附属风险 hwaU;> F
annual account 周年帐目；周年帐目报表；年度决算；年结 DJ)z~W2I*
annual accounting date 年结日期 W(oJ{ R&m{
annual allowance 每年免税额；年积金；年度津贴；年津 V #0F2GV<,
annual balance 年度余额 D B'd9<
annual disposable income 每年可动用收入 G 1 r sd
annual estimates 周年预算 ,{HxX0
annual fee 年费 <#s=78
g.3
annual general meeting 周年大会 f;C*J1y
annual growth rate 年增率；每年增长率 S` Jo^!VJ4
annual long-term supplement 长期个案每年补助金 Vs-])Q?7J
annual pensionable emolument 可供计算退休金的年薪 GnlP#;
annual report 年报 H+`s#'(i_P
Annual Report on the Consumer Price Index 《消费物价指数年报》 *Op;].>E
annual return 周年报表；周年申报表；每年报税表格 v>FsP$p4yE
Annual Return Rules 《周年报表规则》 Ny@CP}
annual review of consumer prices 每年消费物价回顾 @hlT7C)xK
annual roll-forward basis 逐年延展方式 tSVN}~1\
annual salary 年薪 9y(75Bn9
annual statement 年度报表；年度决算表 iyF ~:[8
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 =kz(1Pb
annuitant 年金受益人 K85;7R5
annuity 年金 I cM99'P(
annuity contract 年金合约 ,Jy@n]x
annuity on human life 人寿年金 <n4T*
antecedent debt 先前的债项 2F0@ M|'
ante-dated cheque 倒填日期支票 QkXnXu
anticipated expenditure 预期开支 gBzg 'Z
anticipated net profit 预期纯利 @_Ko<fKSX
anticipated revenue 预期收入 d`he
Wv^/`
anti-inflation measure 反通货膨胀措施 B \U9F5
anti-inflationary stance 反通货膨胀立场 cnQ;6LtFTz
apparent deficit 表面赤字 u%J04
vG"D
apparent financial solvency 表面偿债能力 $niJw@zC
apparent partner 表面合伙人 }F d4;
]
application for personal assessment 个人入息课税申请书 Z*EK56.b
application of fund 资金应用 4+ BWHV
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 g\CRx^s
appointed actuary 委任精算师 B?
$9M 9
appointed auditor 委任核数师；委任审计师 )[d?&GK
appointed trustee 委任的受托人 l^ P [nQDH
appointer 委任人 =.=4P~
T&
apportioned pro rata 按比例分摊 .E'T fa
apportionment 分配；分摊 3;@/`Z_\lt
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !}Sf?n P#
apportionment formula 分摊方程式 %#xdD2oN
apportionment of estate duty 遗产税的分摊 (yjx+K_[
appraisal 估价；评估 R?)M#^"W
appreciable growth 可观增长 f}JiYZ
appreciable impact 显着影响 'Vwsbm
tY
appreciable increase 可观增长 dzIc X*"
appreciation 增值；升值 e6E{ l
appreciation against other currencies 相对其他货币升值
uh i(Gny.
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !^{0vFWE
appreciation tax 增值税 B?BB
appropriation 拨款；拨用；拨付
<L4.*
appropriation account 拨款帐目 Aofk< O!M
Appropriation Bill 拨款法案 j_::#?o!/
appropriation-in-aid system 补助拨款办法 ~*OQRl6F
approved assets 核准资产 d5zv8?|X+
approved basket stock 认可一篮子证券 +Bg$]~ T
approved budget 核准预算 : GVyY]qBU
approved charitable donation 认可慈善捐款 N/wU
P
approved charitable institution 认可慈善机构 )Gf"#TM[
approved currency 核准货币；认可货币 Y>Oh]?
approved estimates 核准预算 KIyhvY~
approved estimates of expenditure 核准开支预算 K(&I8vAp
approved overseas insurer 核准海外保险人 Y?ADM (j
approved overseas trust company 核准海外信托公司 Af~>}-`a
approved pooled investment fund 核准汇集投资基金 =L,s6J8_'
approved provident fund scheme 认可公积金计划 }V20~ hi
approved provision 核准拨款 }HO3D.HE^
approved redeemable share 核准可赎回股份 (x;Uy
approved regional stock 认可地区性证券 *
C/bf)w
approved retirement scheme 认可退休金计划 J7Z`wjX1
approved subordinated loan 核准附属贷款 EW$.,%b1
arbitrage 套戥；套汇；套利 <>=A6
arbitrageur 套戥者；套汇者 :c4iXK0_^?
arbitrary amount 临时款项 m<7Ax>
arrangement 措施；安排；协定 vD,ZEKAN
arrears 欠款 Ri[ v(Zf
arrears of pay 欠付薪酬 1r!o,0!d-'
arrears of revenue 逾期未收税款；逾期未收的帐项 $1aJd ZC7
articles of association 组织章程；组织细则；组织章程细则 %2H0JXKa,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0:NCIsIm<
ascertainment of profit 确定利润 :Ma=P\J
W
"Asia Clear" “亚洲结算系统”
