allotment 分配；配股 HM/ q B^
allotment notice 股份配售通知；配股通知 c}A^ 0,"z>
allotment of shares 股份分配 ]#`bYh^y
allowable 可获宽免；免税的 sMZ \6
allowable business loss 可扣除的营业亏损 < javZJ
allowable expenses 可扣税的支出 3XIxuQw f
allowance 免税额；津贴；备抵；准备金 (U)=t$= o
allowance for debts 债项的免税额 NJ.kT uk
allowance for depreciation by wear and tear 耗损折旧免税额 ?G@%haqn6
allowance for funeral expenses 殡殓费的免税额 a`}-^;}SW
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [yz;OoA:;
allowance for repairs and outgoings 修葺及支出方面的免税额 AK[c!mzx
allowance to debtor 给债务人的津贴 ;k >{I8L~
alteration of capital 资本更改 tZJKB1#WbP
alternate trustee 候补受托人 |$ Td-M^)
amalgamation 合并 yDPek*#^"q
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 46b. = }
ambit of charges 征税范围；收费范围 -szvO_UP
amended valuation 经修订的估值 uaiG (O
American Commodities Exchange 美国商品交易所 B$)KZR(u
American Express Bank Limited 美国运通银行 k,2% %m
American Stock Exchange 美国证券交易所 t^q/'9Ai&J
amortization 摊销 jsuQ R
amount due from banks 存放银行同业的款项 )[A}h'J)
amount due from banks abroad 存放海外银行同业的款项 aD.A +e s
amount due from holding companies 控股公司欠款 BzD S
amount due from local banks 存放本港银行同业的款项 >6Q-e$GS@
amount due to banks 银行同业的存款 A/9 w r
amount due to banks abroad 海外银行同业的存款
*Nv<,Br,F
amount due to holding companies 控股公司存款 17-K~ybc
amount due to local banks 本港银行同业的存款 f.!cR3XgV
amount due to outport banks 外埠银行同业的存款 k7j;'6
amount for note issue 发行纸币的款额 <3 i!{"}
amount of bond 担保契据的款额 )pg?Z M9
amount of consideration 代价款额 .69{GM?
amount of contribution 供款数额 @rE>D
amount of indebtedness 负债款额 {L# P
d j{
amount of principal of the loan 贷款本金额 'E9\V\bi
amount of rates chargeable 应征差饷数额 ]1X];x&e
amount of share capital 股本额 kc }e},k
amount of sums assured 承保款额 1&U U6| X
amount of variation 变动幅度 @ hk~8y]rz
amount of vote 拨款数额 )F:hv[iv
amount payable 应付款额 = h4XsV)rO
amount receivable 应收款额 j &~OR6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q?`bu:yS
analysis 分析 B7cXbUAQs
ancillary risk 附属风险 dH8H<K~
annual account 周年帐目；周年帐目报表；年度决算；年结 ondF
annual accounting date 年结日期 = V(I
annual allowance 每年免税额；年积金；年度津贴；年津 [-Dx)N
annual balance 年度余额 ]2?t $"G8
annual disposable income 每年可动用收入 hS<+=3
<M
annual estimates 周年预算 B&cC;Hw
annual fee 年费 lV3\5AEW
annual general meeting 周年大会 0C7x1 :
annual growth rate 年增率；每年增长率 fxjs "rD5
annual long-term supplement 长期个案每年补助金 [8<)^k
annual pensionable emolument 可供计算退休金的年薪 ^dQ#\uy
annual report 年报 {@k5e)
Q
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?,]25q
annual return 周年报表；周年申报表；每年报税表格 ;'*"(F=D6
Annual Return Rules 《周年报表规则》 c'[l%4U8[
annual review of consumer prices 每年消费物价回顾 >
-f`mT
annual roll-forward basis 逐年延展方式 Po% V%~
annual salary 年薪 "+p_{J/P
annual statement 年度报表；年度决算表 Mc9% s$MT
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 Ye T[KjX
annuitant 年金受益人 7&E3d P
annuity 年金 3s" Rv@
annuity contract 年金合约 LyH{{+V
annuity on human life 人寿年金 awGI|d
antecedent debt 先前的债项 o@vo,JU
ante-dated cheque 倒填日期支票 &;|/I`+
anticipated expenditure 预期开支 Eb[*nWF=
anticipated net profit 预期纯利 Y`w+?}(M
anticipated revenue 预期收入 USv: +
.
anti-inflation measure 反通货膨胀措施 kU0e;r1 N
anti-inflationary stance 反通货膨胀立场 I!~ 5.
apparent deficit 表面赤字 Ab/
gY$l
apparent financial solvency 表面偿债能力 CM_FF:<tn
apparent partner 表面合伙人 [?^,,.Dd
application for personal assessment 个人入息课税申请书 o/
ozX4C
application of fund 资金应用 b|P[
\9
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 -r7*C :E
appointed actuary 委任精算师 Z G3u
appointed auditor 委任核数师；委任审计师 Z+x,Aw q
appointed trustee 委任的受托人 h@&& .S`B
appointer 委任人 '(r/@%=U
apportioned pro rata 按比例分摊 wknX\,`Q
apportionment 分配；分摊 h,"K+$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $C#G8Ck,
apportionment formula 分摊方程式 4 cDjf~n
apportionment of estate duty 遗产税的分摊 N*y09?/h
appraisal 估价；评估 1^jGSB.% A
appreciable growth 可观增长 @lRT p
appreciable impact 显着影响 ?#da4W
appreciable increase 可观增长 a"@ k11
appreciation 增值；升值 hO G9
appreciation against other currencies 相对其他货币升值 iv*`.9TK-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rOHU)2
appreciation tax 增值税 4$ya$Y%s%
appropriation 拨款；拨用；拨付 B&3oo
appropriation account 拨款帐目 `7 [z% cuK
Appropriation Bill 拨款法案 tJ;< =.n
appropriation-in-aid system 补助拨款办法 %ukFn
&-2@
approved assets 核准资产 >)\x\e
approved basket stock 认可一篮子证券 MEf`&<t
approved budget 核准预算 )RG@D\t ,
approved charitable donation 认可慈善捐款 lV <2+Is
approved charitable institution 认可慈善机构
[uqe|< :
approved currency 核准货币；认可货币 S c#B -4m
approved estimates 核准预算 PT4W ox9U
approved estimates of expenditure 核准开支预算 l+`f\ },
approved overseas insurer 核准海外保险人 o."k7fLB
approved overseas trust company 核准海外信托公司 B >2" O
approved pooled investment fund 核准汇集投资基金 B)>r~v]
approved provident fund scheme 认可公积金计划 o}O"
approved provision 核准拨款 <+o* "z\mI
approved redeemable share 核准可赎回股份 YW9r'{(D(I
approved regional stock 认可地区性证券 q% *-4GP
approved retirement scheme 认可退休金计划 /Y| y0iK
approved subordinated loan 核准附属贷款 6:_@ ;/03%
arbitrage 套戥；套汇；套利 J8IdQ:4^l
arbitrageur 套戥者；套汇者 >v- -R8I *
arbitrary amount 临时款项 -hL 0}Wy$N
arrangement 措施；安排；协定 `Tw DR6&
arrears 欠款 ?'SHt9b3|
arrears of pay 欠付薪酬 b/;!yO F
arrears of revenue 逾期未收税款；逾期未收的帐项 ,6T F]6:
articles of association 组织章程；组织细则；组织章程细则 $$'a
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z 3((L
ascertainment of profit 确定利润 D#"BY;
J
"Asia Clear" “亚洲结算系统”
