allotment 分配；配股 zH'!fhcy
allotment notice 股份配售通知；配股通知 myffYK,
allotment of shares 股份分配 UzN8G$92qF
allowable 可获宽免；免税的 =^ gvZ| ]
allowable business loss 可扣除的营业亏损 J;7s/YH^
allowable expenses 可扣税的支出 mn Qal>0~
allowance 免税额；津贴；备抵；准备金
l`oT:
allowance for debts 债项的免税额 CARq^xI-
allowance for depreciation by wear and tear 耗损折旧免税额 ,%.:g65%
allowance for funeral expenses 殡殓费的免税额 ./
2Z?,
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s%hU*^ 8
allowance for repairs and outgoings 修葺及支出方面的免税额 7- (>"75Q|
allowance to debtor 给债务人的津贴 c;nx59w ]q
alteration of capital 资本更改 n J W_a&'
alternate trustee 候补受托人 v5P*<U Ax
amalgamation 合并 u;QH8 LK
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 55(J&q
ambit of charges 征税范围；收费范围 tc!!W9{69
amended valuation 经修订的估值 ipgN<|`?@
American Commodities Exchange 美国商品交易所 PV?1g|tYv
American Express Bank Limited 美国运通银行 aGdpec v
American Stock Exchange 美国证券交易所 WFQ*s4 R(
amortization 摊销 Q>##hG:m
amount due from banks 存放银行同业的款项 qAnA=/k`
amount due from banks abroad 存放海外银行同业的款项 Cca~Cq[%*(
amount due from holding companies 控股公司欠款 $(Z]TS$M&
amount due from local banks 存放本港银行同业的款项 5~v(AB(x
amount due to banks 银行同业的存款 rDK;6H:u{
amount due to banks abroad 海外银行同业的存款 Qd 9-u)L<
amount due to holding companies 控股公司存款 O-y6!u$6&
amount due to local banks 本港银行同业的存款 ce 7Yr*ZB
amount due to outport banks 外埠银行同业的存款 |Gf1^8:C9
amount for note issue 发行纸币的款额 &?}kL=
h
amount of bond 担保契据的款额 Fc34Y0_A
amount of consideration 代价款额 />2A<{6\=P
amount of contribution 供款数额 CM+F7#T?n
amount of indebtedness 负债款额 VyB\]EBu
amount of principal of the loan 贷款本金额 cfrvy^>,
amount of rates chargeable 应征差饷数额 byEvc[/>Ys
amount of share capital 股本额 a
3b2nAI l
amount of sums assured 承保款额 %A
zPAWcN
amount of variation 变动幅度 )< &B &Hp
amount of vote 拨款数额 Z[DetRc-
amount payable 应付款额 m~Kch~~]
amount receivable 应收款额 !N@S^JD6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]}UeuF\
analysis 分析 CwTS / G
ancillary risk 附属风险 #i}# jMT
annual account 周年帐目；周年帐目报表；年度决算；年结 6\NX
5Gh
annual accounting date 年结日期 7.w *+Z>z
annual allowance 每年免税额；年积金；年度津贴；年津 `@ VM<
av
annual balance 年度余额 (= S"Kvb~#
annual disposable income 每年可动用收入 zgEr , nF
annual estimates 周年预算 Nb|3? c_
annual fee 年费 bIvJs9L
annual general meeting 周年大会 t~+{Hr) #y
annual growth rate 年增率；每年增长率 /Bg6z m
annual long-term supplement 长期个案每年补助金 ~u O:tL
annual pensionable emolument 可供计算退休金的年薪 U.zRIhA ]
annual report 年报 `'A(`. CL
Annual Report on the Consumer Price Index 《消费物价指数年报》 q\
\8b{~
annual return 周年报表；周年申报表；每年报税表格 sw 3:HNG=
Annual Return Rules 《周年报表规则》 GFASF,+
annual review of consumer prices 每年消费物价回顾 =8$(i[;6w
annual roll-forward basis 逐年延展方式 WI*^+E&=*
annual salary 年薪
glOqft&>`
annual statement 年度报表；年度决算表 35]j;8N:
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 Ak %no3:9
annuitant 年金受益人 JxMyeo%gv
annuity 年金 60U{ e}Mkb
annuity contract 年金合约 k"3Z@Px
:
annuity on human life 人寿年金 UY }9
antecedent debt 先前的债项 1)P<cNj
ante-dated cheque 倒填日期支票 kz$6}&uk
anticipated expenditure 预期开支 SG(%d^x`R
anticipated net profit 预期纯利 Qw p\)jVi
anticipated revenue 预期收入 >Rl0%!
anti-inflation measure 反通货膨胀措施
%~ ~z9 6(
anti-inflationary stance 反通货膨胀立场 !9e\O5PmO
apparent deficit 表面赤字 P!)7\.7
apparent financial solvency 表面偿债能力 {|7Oms lC@
apparent partner 表面合伙人 ,N) )=/
application for personal assessment 个人入息课税申请书 <ZHY3
application of fund 资金应用 z1{E:~f
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 BM=V,BZy
appointed actuary 委任精算师 #G[
*2h~99
appointed auditor 委任核数师；委任审计师 4acP*LkkQ
appointed trustee 委任的受托人 B4\:2hBq
appointer 委任人 >tXufzW
apportioned pro rata 按比例分摊 I;Z`!u:+
apportionment 分配；分摊 #um1?V
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;QvvU[eb
apportionment formula 分摊方程式 #LrCx"_&
apportionment of estate duty 遗产税的分摊 BW;=i.
appraisal 估价；评估 i SAidK,
appreciable growth 可观增长 Hd=D#u=A4{
appreciable impact 显着影响 @]y{M;
appreciable increase 可观增长 R.T?ZF
appreciation 增值；升值 :)
Fp
B"
appreciation against other currencies 相对其他货币升值 v4,syd*3|V
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oC@"^>4
appreciation tax 增值税 ,,wyydG
appropriation 拨款；拨用；拨付 bz}AO))Hk
appropriation account 拨款帐目 ^%4(
%68
Appropriation Bill 拨款法案 Rrs`h `'-
appropriation-in-aid system 补助拨款办法
'^.=gTk
approved assets 核准资产 0N3tsIm>
approved basket stock 认可一篮子证券 [6/%V>EM
approved budget 核准预算 &ls!IN
approved charitable donation 认可慈善捐款 X"qbB4 (I
approved charitable institution 认可慈善机构 KH@) +Rj
approved currency 核准货币；认可货币 yoA*\V
approved estimates 核准预算 qhn&;{{
approved estimates of expenditure 核准开支预算 go%X%Os]
approved overseas insurer 核准海外保险人 q*<J $PI
approved overseas trust company 核准海外信托公司 W O \lny!
approved pooled investment fund 核准汇集投资基金 u%gm+NneK
approved provident fund scheme 认可公积金计划 *`pec3"
approved provision 核准拨款 e G*s1uQl
approved redeemable share 核准可赎回股份 %unK8z
approved regional stock 认可地区性证券 0t :|l@zB
approved retirement scheme 认可退休金计划 gS(: c .
approved subordinated loan 核准附属贷款 OL mBh3&
arbitrage 套戥；套汇；套利 Lct+cK KU
arbitrageur 套戥者；套汇者 fXXm@tMx>
arbitrary amount 临时款项 1!v
>I"]
arrangement 措施；安排；协定 ]B[/sqf
arrears 欠款 |qudJucV
arrears of pay 欠付薪酬 aD2CDu
arrears of revenue 逾期未收税款；逾期未收的帐项 %.atWX`b
articles of association 组织章程；组织细则；组织章程细则 )l!&i?h%
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xUYN\Pc-
ascertainment of profit 确定利润 JY050FL
"Asia Clear" “亚洲结算系统”
