allotment 分配；配股 0!9?H1>
allotment notice 股份配售通知；配股通知 r]8wOu-'
allotment of shares 股份分配 <dju6k7uz
allowable 可获宽免；免税的 <_##YSGh,
allowable business loss 可扣除的营业亏损 AyQS4A.s[
allowable expenses 可扣税的支出 <'PR;g^#
allowance 免税额；津贴；备抵；准备金 !^c:'I>~
allowance for debts 债项的免税额 (|yR
o
allowance for depreciation by wear and tear 耗损折旧免税额 FK4nz2&4
allowance for funeral expenses 殡殓费的免税额 u=p ;A1oy
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @4 zi]
v
allowance for repairs and outgoings 修葺及支出方面的免税额 -X"5G
allowance to debtor 给债务人的津贴
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alteration of capital 资本更改 r1[E{Tpz
alternate trustee 候补受托人 ga4/,
amalgamation 合并 Jngl l
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cfv L)f
ambit of charges 征税范围；收费范围 h(C#\{V
amended valuation 经修订的估值 P!`Q_h6a
American Commodities Exchange 美国商品交易所 ,!o\),N
American Express Bank Limited 美国运通银行 (lyt"Ty
American Stock Exchange 美国证券交易所 mF6@Y[/B
amortization 摊销 .ujs`9d_-
amount due from banks 存放银行同业的款项 !Z<mrr;T@
amount due from banks abroad 存放海外银行同业的款项 \Dvl%:8
amount due from holding companies 控股公司欠款 bE7(L
$UF
amount due from local banks 存放本港银行同业的款项 N0y;PVAGu
amount due to banks 银行同业的存款 J~_L4* Jw
amount due to banks abroad 海外银行同业的存款 e3yorQ][
amount due to holding companies 控股公司存款 )@8'k]Glw.
amount due to local banks 本港银行同业的存款 M iP[UCh
amount due to outport banks 外埠银行同业的存款 {pc f;1^t
amount for note issue 发行纸币的款额 !SLP8|Cd
amount of bond 担保契据的款额 ]y1$F
Ir+
amount of consideration 代价款额 2ru*#Z#(
amount of contribution 供款数额 VfL]O 8P>
amount of indebtedness 负债款额
Q{J"`d2
amount of principal of the loan 贷款本金额 8]cv &d1f
amount of rates chargeable 应征差饷数额 2]of SdM
amount of share capital 股本额 EmtDrx4!(f
amount of sums assured 承保款额
" ?2
amount of variation 变动幅度 /t$+Af,}
amount of vote 拨款数额 R`Ys;g/!
amount payable 应付款额 >cwJl@wx-
amount receivable 应收款额 Mr5('9%
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I 2t-D1X
analysis 分析 Nt`F0
9S
ancillary risk 附属风险 @1pW!AdN
annual account 周年帐目；周年帐目报表；年度决算；年结 &X#x9|=&O
annual accounting date 年结日期 "k\Ff50
annual allowance 每年免税额；年积金；年度津贴；年津 *([0"
annual balance 年度余额 tMD^$E"C
annual disposable income 每年可动用收入 d vg;
annual estimates 周年预算 0UM@L
}L
annual fee 年费 x WenKY,
annual general meeting 周年大会 .XV]<)<K$
annual growth rate 年增率；每年增长率 ;X*
K*q
annual long-term supplement 长期个案每年补助金 b:}wR*Adc
annual pensionable emolument 可供计算退休金的年薪 |kBg8).B
annual report 年报 k=h/i8i2z
Annual Report on the Consumer Price Index 《消费物价指数年报》 7`
u A
annual return 周年报表；周年申报表；每年报税表格
m+7
2C]9
Annual Return Rules 《周年报表规则》 Hob Gl0<y
annual review of consumer prices 每年消费物价回顾 uZqu xu.
annual roll-forward basis 逐年延展方式 O" X!S_ R
annual salary 年薪 \28b_,i+
annual statement 年度报表；年度决算表 Y5h)l<P>B
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
b.mjQ
annuitant 年金受益人 q_9N+-?{7
annuity 年金 FT3, k&i
annuity contract 年金合约 fw(j6:p
annuity on human life 人寿年金 W G3mQ\k
antecedent debt 先前的债项 {Gk} 3 u/
ante-dated cheque 倒填日期支票 | *]X\UE
anticipated expenditure 预期开支 O)$ N}V0
anticipated net profit 预期纯利 =\ Tud-1Z
anticipated revenue 预期收入 t K s4}vW
anti-inflation measure 反通货膨胀措施 eu}:Wg2
anti-inflationary stance 反通货膨胀立场 ?j&~vy= T
apparent deficit 表面赤字 2#$}yP~
apparent financial solvency 表面偿债能力 bOd sMlJkN
apparent partner 表面合伙人 ev ndw>
application for personal assessment 个人入息课税申请书 &geO
Fe}R
application of fund 资金应用 oSu|Y n
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 .swgXiRvs
appointed actuary 委任精算师 a!^ -~pH:
appointed auditor 委任核数师；委任审计师 :uT
fhr
appointed trustee 委任的受托人 ' F 6au[
appointer 委任人 \0* yxSg,^
apportioned pro rata 按比例分摊 4Rrw8Bw
apportionment 分配；分摊 %CsTB0Y7n,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8CnvvMf
apportionment formula 分摊方程式 Vne. HFXA
apportionment of estate duty 遗产税的分摊 K;ry4/Vap
appraisal 估价；评估 $E4O^0%/p
appreciable growth 可观增长 psy
H?&T
appreciable impact 显着影响 wEo-a< (
appreciable increase 可观增长 8ZNd|\
appreciation 增值；升值 d9[6kQ]
appreciation against other currencies 相对其他货币升值 of[|b{Ze4~
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g k_X u
appreciation tax 增值税 0o"<^]
_|
appropriation 拨款；拨用；拨付 ^Lg{2hjj
appropriation account 拨款帐目 V"2AN3~&
Appropriation Bill 拨款法案 4Ow
Vt&
appropriation-in-aid system 补助拨款办法 0\_R|i_`>
approved assets 核准资产 e~2*> 5\:
approved basket stock 认可一篮子证券 qRP8dH
approved budget 核准预算 !+*?pq
approved charitable donation 认可慈善捐款 {C0Or O2:
approved charitable institution 认可慈善机构 q I V`zZc
approved currency 核准货币；认可货币 d~z<,_ r5c
approved estimates 核准预算 `X.=uG+m
approved estimates of expenditure 核准开支预算 *> &N
t
approved overseas insurer 核准海外保险人 9^Vx*KVrU
approved overseas trust company 核准海外信托公司 {L2Gb(YLW
approved pooled investment fund 核准汇集投资基金 i_ ODgc`H
approved provident fund scheme 认可公积金计划
~RR_[t2Z
approved provision 核准拨款 +D V6oh
approved redeemable share 核准可赎回股份 .}hZ7>4 -
approved regional stock 认可地区性证券 uy*x ~v*I]
approved retirement scheme 认可退休金计划 -) v p& -
approved subordinated loan 核准附属贷款 }Bod#|`
arbitrage 套戥；套汇；套利 ^)0{42!]
arbitrageur 套戥者；套汇者 7q{v9xKy
arbitrary amount 临时款项 K7&8 ;So
arrangement 措施；安排；协定 &_% +r5
arrears 欠款 PEQvE ruZ}
arrears of pay 欠付薪酬 nO.+&
kA
arrears of revenue 逾期未收税款；逾期未收的帐项 Ci#5@Q9#w
articles of association 组织章程；组织细则；组织章程细则 W ! Ct[t
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9jzLXym
ascertainment of profit 确定利润 '`goy%Wd
"Asia Clear" “亚洲结算系统”
