allotment 分配；配股 20}]b* C}
allotment notice 股份配售通知；配股通知 B<h4ZK%
allotment of shares 股份分配 ~k?t
allowable 可获宽免；免税的 G&MO(r}B
allowable business loss 可扣除的营业亏损 ,I+O;B:0
allowable expenses 可扣税的支出 T ny
LVIP
allowance 免税额；津贴；备抵；准备金 30(e6T;
allowance for debts 债项的免税额 3UZ_1nY
allowance for depreciation by wear and tear 耗损折旧免税额 f,LeJTX=
allowance for funeral expenses 殡殓费的免税额 V:+vB "
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RZSEcRlN
allowance for repairs and outgoings 修葺及支出方面的免税额 >yqEXx5{
allowance to debtor 给债务人的津贴 &hi] [Pt
alteration of capital 资本更改 ^L
Xr4
alternate trustee 候补受托人 6z/&j} (
amalgamation 合并 ^YfAsB s&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A)d0Z6G`
ambit of charges 征税范围；收费范围 glKPjL *
amended valuation 经修订的估值 N[O_ } _
American Commodities Exchange 美国商品交易所 @y0kX<M
American Express Bank Limited 美国运通银行 8JW0 ;H<
American Stock Exchange 美国证券交易所 RC8-6s& ln
amortization 摊销 #^ .G^d(=
amount due from banks 存放银行同业的款项 *tkf)
[(
amount due from banks abroad 存放海外银行同业的款项 Gz8JOl
amount due from holding companies 控股公司欠款 0TICv2l!
amount due from local banks 存放本港银行同业的款项 4"{g{8
amount due to banks 银行同业的存款 2"P1 I
amount due to banks abroad 海外银行同业的存款 36.mf_AM
amount due to holding companies 控股公司存款 _+}hI d
amount due to local banks 本港银行同业的存款 P>x88M
amount due to outport banks 外埠银行同业的存款 KK -+vq
amount for note issue 发行纸币的款额
60f%J1u
amount of bond 担保契据的款额 w> Ft5"z
amount of consideration 代价款额 o$*DFvk
amount of contribution 供款数额 *] k E3
amount of indebtedness 负债款额 Yx ;j
amount of principal of the loan 贷款本金额 mt e3k=17
amount of rates chargeable 应征差饷数额 OT)`)PZ"
amount of share capital 股本额 cRf;7G
amount of sums assured 承保款额 b
Hy<`p0
amount of variation 变动幅度 *S4&V<W>
amount of vote 拨款数额 v{\~>1J{
amount payable 应付款额 F[ .IF5_
amount receivable 应收款额 #SD2b,f
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QEx&AT
analysis 分析 0{?%"t\/f
ancillary risk 附属风险 .Dr7
YquW
annual account 周年帐目；周年帐目报表；年度决算；年结 W>P :EI1
annual accounting date 年结日期 D6e<1W
annual allowance 每年免税额；年积金；年度津贴；年津 {z'Gg
annual balance 年度余额 WFqOVI*l
annual disposable income 每年可动用收入 PM {L}tEQ
annual estimates 周年预算 qrt2uE{K
annual fee 年费 eMH\]A~v"
annual general meeting 周年大会 u9+)jN<Yh
annual growth rate 年增率；每年增长率 )
S_ %Ip
annual long-term supplement 长期个案每年补助金 "DJ% Yo
annual pensionable emolument 可供计算退休金的年薪 L;KLmxy#
annual report 年报 :+ " JPF4X
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ac[;S!R
annual return 周年报表；周年申报表；每年报税表格 ]7
h;MR
Annual Return Rules 《周年报表规则》 xlW>3'uHfa
annual review of consumer prices 每年消费物价回顾 6b!1j,\Vx
annual roll-forward basis 逐年延展方式 ;:Kc{B.s
annual salary 年薪 |:SXN4';?
annual statement 年度报表；年度决算表 mj y+_
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 M49Hm[0(
annuitant 年金受益人 i\MW'b
annuity 年金 +.hJ[|F1&
annuity contract 年金合约 b| `
annuity on human life 人寿年金 hrOp9|!m
antecedent debt 先前的债项 |C t Q
ante-dated cheque 倒填日期支票 23q2u6.F`
anticipated expenditure 预期开支
"M]`>eixL
anticipated net profit 预期纯利 e9B$"_ &2
anticipated revenue 预期收入 #m
O.[IuD
anti-inflation measure 反通货膨胀措施 } x'o`GuUf
anti-inflationary stance 反通货膨胀立场 m( WVxVB
apparent deficit 表面赤字 B#4 J![BX
apparent financial solvency 表面偿债能力
jg3['hTJT
apparent partner 表面合伙人 HMR!XF&JjC
application for personal assessment 个人入息课税申请书 GuJIN"P]
application of fund 资金应用 Fd9Z7C
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 +T7FG_
appointed actuary 委任精算师 ra\|c>[%
appointed auditor 委任核数师；委任审计师 6K9-n}z
appointed trustee 委任的受托人 UAdj [m61
appointer 委任人 +Nka, C^O"
apportioned pro rata 按比例分摊 0+S'i82=M
apportionment 分配；分摊 P`M1sON~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V0:d b
apportionment formula 分摊方程式 h6(L22Hn
apportionment of estate duty 遗产税的分摊 k${F7I(Tb
appraisal 估价；评估 f<3r;F7
appreciable growth 可观增长
(8j@+J
appreciable impact 显着影响 E`uK7 2j
appreciable increase 可观增长 Cd7d-'EQn
appreciation 增值；升值 :SpPT
appreciation against other currencies 相对其他货币升值 5wMEp" YHE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XpOQBXbt
appreciation tax 增值税 N;e*eMFE
appropriation 拨款；拨用；拨付 % ! )Dk<
appropriation account 拨款帐目 dtq]_HvTJ
Appropriation Bill 拨款法案 gH/k}M7tA#
appropriation-in-aid system 补助拨款办法 k+cHx799
approved assets 核准资产 <4Cy U
j
approved basket stock 认可一篮子证券 ^kj%Ekt7
approved budget 核准预算 cK+)MF Ou+
approved charitable donation 认可慈善捐款 .'N#qs_
approved charitable institution 认可慈善机构 ia /_61%
approved currency 核准货币；认可货币 .w]S !=h
approved estimates 核准预算 C/pu]%n@4
approved estimates of expenditure 核准开支预算 MT@Uu
approved overseas insurer 核准海外保险人 w+ tO@
approved overseas trust company 核准海外信托公司 HnfTj 5J@
approved pooled investment fund 核准汇集投资基金 Gp M_ Qp
approved provident fund scheme 认可公积金计划 #Y<b'7yJ
approved provision 核准拨款 [p_C?hHO
approved redeemable share 核准可赎回股份 jl4rEzV u
approved regional stock 认可地区性证券 aA.TlG@zP
approved retirement scheme 认可退休金计划 u@zBE?
g
approved subordinated loan 核准附属贷款 rW3fd.;kss
arbitrage 套戥；套汇；套利 doaqHri\,
arbitrageur 套戥者；套汇者 "A9 c]
arbitrary amount 临时款项 \7,'o] >M-
arrangement 措施；安排；协定 /-ky
'S9
arrears 欠款 Ss7XjWP.}
arrears of pay 欠付薪酬 wD&b[i
arrears of revenue 逾期未收税款；逾期未收的帐项 zHCz[jlrMq
articles of association 组织章程；组织细则；组织章程细则 -f:uNF]L s
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b}r3x&)
ascertainment of profit 确定利润 (wIpq<%
"Asia Clear" “亚洲结算系统”
