allotment 分配；配股 ;a]Lxx;-
allotment notice 股份配售通知；配股通知 Q"2t :
allotment of shares 股份分配 G'*_7HD
allowable 可获宽免；免税的 mQVc ZV
allowable business loss 可扣除的营业亏损 W`$D*X0*o
allowable expenses 可扣税的支出 ! y1]S .;
allowance 免税额；津贴；备抵；准备金 ]{`
8C
allowance for debts 债项的免税额 8UA bTqB-
allowance for depreciation by wear and tear 耗损折旧免税额 %j
'_I\
allowance for funeral expenses 殡殓费的免税额 co
< ATx
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HLj XH#ry
allowance for repairs and outgoings 修葺及支出方面的免税额 [P'crV,m
allowance to debtor 给债务人的津贴 ~ S5wfx&
alteration of capital 资本更改 T2;%@Ghc
alternate trustee 候补受托人 s|/m}n
amalgamation 合并 8(.DI/
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >lD*:#o
ambit of charges 征税范围；收费范围 i0,'b61qE
amended valuation 经修订的估值 \t'v-x>2y5
American Commodities Exchange 美国商品交易所 qN hV z x
American Express Bank Limited 美国运通银行 jGM+
American Stock Exchange 美国证券交易所 jaf
IKSD]%
amortization 摊销 ||{V*"+\
amount due from banks 存放银行同业的款项 uVO*@Kj+
amount due from banks abroad 存放海外银行同业的款项 1x\Vz\
amount due from holding companies 控股公司欠款 =44hI86
amount due from local banks 存放本港银行同业的款项 FQV]/
amount due to banks 银行同业的存款 A578g
amount due to banks abroad 海外银行同业的存款 {l /]+8G^
amount due to holding companies 控股公司存款 M?61g(
amount due to local banks 本港银行同业的存款 q>$[<TsE&}
amount due to outport banks 外埠银行同业的存款 -jBk
amount for note issue 发行纸币的款额 R @h@@lSf
amount of bond 担保契据的款额 <"SDU_<xG
amount of consideration 代价款额 Z0f0tL& A<
amount of contribution 供款数额 &VY(W{\eY
amount of indebtedness 负债款额 "8p fLI
amount of principal of the loan 贷款本金额 *O`76+iZ|_
amount of rates chargeable 应征差饷数额 qr5ME/)z
amount of share capital 股本额 n+5X*~D
amount of sums assured 承保款额 k\:f2%!!
amount of variation 变动幅度 |]qwD,eiH,
amount of vote 拨款数额 Q?Au.q],
amount payable 应付款额 =xO q-M
amount receivable 应收款额 "IOu$?
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \ u|8M
EB
analysis 分析 fO!S^<9,-
ancillary risk 附属风险 ] Q} z-U
annual account 周年帐目；周年帐目报表；年度决算；年结 RETq
S
annual accounting date 年结日期 4r@dV%:%<
annual allowance 每年免税额；年积金；年度津贴；年津 Qlbh Qkn
annual balance 年度余额 !P Cw-&
annual disposable income 每年可动用收入 <lk_]+ XJ3
annual estimates 周年预算 tDuQ+|~M
annual fee 年费 .Yxx
annual general meeting 周年大会 s+"[S%
annual growth rate 年增率；每年增长率 !fFmQ\|)4S
annual long-term supplement 长期个案每年补助金 +6vm4(3?
annual pensionable emolument 可供计算退休金的年薪 jg
~ ;s
annual report 年报 R:*I>cRs
Annual Report on the Consumer Price Index 《消费物价指数年报》 V24 i8 Qx
annual return 周年报表；周年申报表；每年报税表格 L{>XT
Annual Return Rules 《周年报表规则》 )^&,[Q=i
annual review of consumer prices 每年消费物价回顾 b";w\H
annual roll-forward basis 逐年延展方式 Z%*_kk
annual salary 年薪 Fm\
h883\
annual statement 年度报表；年度决算表 GHQa{@m2V
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 kcH ?l
annuitant 年金受益人 Qp{rAAC:
annuity 年金 URW# nm?
annuity contract 年金合约 "Ru H"~o
annuity on human life 人寿年金 / jI>=:z
antecedent debt 先前的债项 e+"r L]
ante-dated cheque 倒填日期支票 s'LY)_n
anticipated expenditure 预期开支 MSPzOJQPy
anticipated net profit 预期纯利 YW@A d
anticipated revenue 预期收入 Sd]` I)
anti-inflation measure 反通货膨胀措施 )Cuc ]>SC
anti-inflationary stance 反通货膨胀立场 A[lkGQtS4
apparent deficit 表面赤字 e_6@oh2s-
apparent financial solvency 表面偿债能力
C\7q AR\
apparent partner 表面合伙人 KZn\ iwj
application for personal assessment 个人入息课税申请书 +
M2|-C
application of fund 资金应用 @DT$ {,.49
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 w <
p
appointed actuary 委任精算师 clz6; P
appointed auditor 委任核数师；委任审计师 imdfin?=
appointed trustee 委任的受托人 +{
Qy
B
appointer 委任人 &3VR)Bxn
apportioned pro rata 按比例分摊 6 2&E]>A(i
apportionment 分配；分摊 gIS<"smOo
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7O {c>@\
apportionment formula 分摊方程式 dBY,&=T4p
apportionment of estate duty 遗产税的分摊 y\Z7]LHCqw
appraisal 估价；评估 V7u; "vD
appreciable growth 可观增长 (3C6'Wt
appreciable impact 显着影响 8D
e Rs#
appreciable increase 可观增长 X:\ r )
appreciation 增值；升值 9;u$a^R.
appreciation against other currencies 相对其他货币升值 oB8u[ !
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #
SQao;>
appreciation tax 增值税 rmc0dm&l]
appropriation 拨款；拨用；拨付 .63:G<
appropriation account 拨款帐目 /N+*=LIK
I
Appropriation Bill 拨款法案 KFHn)+*"
appropriation-in-aid system 补助拨款办法 D0,U2d
approved assets 核准资产 xZt] s3?
approved basket stock 认可一篮子证券 y5>859"h
approved budget 核准预算 +DS_'Tmr
approved charitable donation 认可慈善捐款 m sS5"Qr
approved charitable institution 认可慈善机构 w> `3{MTQ
approved currency 核准货币；认可货币 zzi%r=%r&
approved estimates 核准预算 xq v4gN6
approved estimates of expenditure 核准开支预算
YuD 2Q{
approved overseas insurer 核准海外保险人 [;II2[5 ,
approved overseas trust company 核准海外信托公司 _*B]yz6z
approved pooled investment fund 核准汇集投资基金 fkWuSGi
approved provident fund scheme 认可公积金计划 ,E W -21
approved provision 核准拨款 S nVIV%
approved redeemable share 核准可赎回股份 u| i a
approved regional stock 认可地区性证券 b Mi,z3z
approved retirement scheme 认可退休金计划 p= jD "lq
approved subordinated loan 核准附属贷款 ]+Yd#<j(u
arbitrage 套戥；套汇；套利 "ZF:}y
arbitrageur 套戥者；套汇者 Iq.*2aff+
arbitrary amount 临时款项 ext`%$ U7
arrangement 措施；安排；协定 roY oxF;\
arrears 欠款 t8 g^ W K
arrears of pay 欠付薪酬 fb[f
> 1|
arrears of revenue 逾期未收税款；逾期未收的帐项 U'@eUY(Ov$
articles of association 组织章程；组织细则；组织章程细则 *A.E?9pL\
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q+gd|^Vc9
ascertainment of profit 确定利润 v
tG_ A{l
"Asia Clear" “亚洲结算系统”
