allotment 分配；配股 !_]WUQvV?
allotment notice 股份配售通知；配股通知 -i58FJ`B
allotment of shares 股份分配 j tZ@`io
allowable 可获宽免；免税的 /_ LUys/0
allowable business loss 可扣除的营业亏损 t?/#:
J*_7
allowable expenses 可扣税的支出 %1#5
7-
allowance 免税额；津贴；备抵；准备金 Tj.;\a|d
allowance for debts 债项的免税额 r`"
? K]rI
allowance for depreciation by wear and tear 耗损折旧免税额 xbIxtZm
allowance for funeral expenses 殡殓费的免税额 GE" #. J4z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q
i?
allowance for repairs and outgoings 修葺及支出方面的免税额 Jx 'p\*
allowance to debtor 给债务人的津贴 bJ9>,,D
alteration of capital 资本更改 )9Jt550(
alternate trustee 候补受托人 (ttO
O45
amalgamation 合并 _$1W:!f4
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;'nu9FU*O
ambit of charges 征税范围；收费范围 G $?VYC8;
amended valuation 经修订的估值 N 4Dye c\
American Commodities Exchange 美国商品交易所 eX}u
ZR
American Express Bank Limited 美国运通银行 -PxA~((g5
American Stock Exchange 美国证券交易所 .>&kA f.
amortization 摊销 Ij#?r2Z%
amount due from banks 存放银行同业的款项 ?+5 1 B-
amount due from banks abroad 存放海外银行同业的款项 p#3P`I>ZrT
amount due from holding companies 控股公司欠款 &!~q#w1W-5
amount due from local banks 存放本港银行同业的款项 }4 +S_b
amount due to banks 银行同业的存款 #.) qQ8*(
amount due to banks abroad 海外银行同业的存款 7XdLZ4ub
amount due to holding companies 控股公司存款 5 J 0
amount due to local banks 本港银行同业的存款 W[+E5I
amount due to outport banks 外埠银行同业的存款 8on2 BC2
amount for note issue 发行纸币的款额 N>VA`+aFR
amount of bond 担保契据的款额 _pW\F(+8
amount of consideration 代价款额 r] 2}S=[
amount of contribution 供款数额 ! k&<
amount of indebtedness 负债款额 9!PJLI=D
amount of principal of the loan 贷款本金额 (/c9v8Pr(7
amount of rates chargeable 应征差饷数额 1C:lXx$|
amount of share capital 股本额 :eDwkzlHH
amount of sums assured 承保款额 M7En%sBp
amount of variation 变动幅度 -p9|l%W
amount of vote 拨款数额 j5tA!o
amount payable 应付款额 n;4` IK|
amount receivable 应收款额 5y@JMQSO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \U,.!'+
analysis 分析 Dk8"
H >*
ancillary risk 附属风险 )x#^fN~ 7`
annual account 周年帐目；周年帐目报表；年度决算；年结 '% kk&&3'
annual accounting date 年结日期 Haiuf)a
annual allowance 每年免税额；年积金；年度津贴；年津 '@rG X+"
annual balance 年度余额 AOhsat;O`
annual disposable income 每年可动用收入 'R? ;T[s%
annual estimates 周年预算 h@/c76}f6p
annual fee 年费 ] { Iy<
annual general meeting 周年大会 )mJl-u[0+
annual growth rate 年增率；每年增长率 "w=.2A:q
annual long-term supplement 长期个案每年补助金 k.?b2]@$
annual pensionable emolument 可供计算退休金的年薪 )9J&M 6LX
annual report 年报 a+IU<O-J?
Annual Report on the Consumer Price Index 《消费物价指数年报》 T[L
annual return 周年报表；周年申报表；每年报税表格 = p:D_b
Annual Return Rules 《周年报表规则》 umK ~K!i
annual review of consumer prices 每年消费物价回顾
\,lgv
annual roll-forward basis 逐年延展方式 KZJ; O7'`
annual salary 年薪 ]uj6-0q){W
annual statement 年度报表；年度决算表 S tA5h+[m
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 |h@'~ c
annuitant 年金受益人 X5'foFE'
annuity 年金 a";(C ,:0
annuity contract 年金合约 4)i/B9 9k
annuity on human life 人寿年金 } 5FdX3YR
antecedent debt 先前的债项 O$LvHv!
ante-dated cheque 倒填日期支票 I[G<aI!
anticipated expenditure 预期开支 o%5^dX&[
anticipated net profit 预期纯利 80LKxA;5N
anticipated revenue 预期收入 zuwCN.
anti-inflation measure 反通货膨胀措施 G)M9 to
anti-inflationary stance 反通货膨胀立场 _6(QbY'JV`
apparent deficit 表面赤字 v 4D F
#O
apparent financial solvency 表面偿债能力 S~/zBFo-
apparent partner 表面合伙人 +m]$P,yMt
application for personal assessment 个人入息课税申请书 D~G24k6b3
application of fund 资金应用 Zw` Xg@;xP
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 E_MGejm@
appointed actuary 委任精算师 2D,9$ 0k_]
appointed auditor 委任核数师；委任审计师 3u3(BY{"\F
appointed trustee 委任的受托人 hj 4Kv
appointer 委任人 wZ5 + H%x
apportioned pro rata 按比例分摊 $ohIdpZLH2
apportionment 分配；分摊 0Ou`& u
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z;x $tO
apportionment formula 分摊方程式 rB~x] 5TH
apportionment of estate duty 遗产税的分摊 g,@0 ;uVq
appraisal 估价；评估 7kp$C?7K
appreciable growth 可观增长 XL1v&'HLV
appreciable impact 显着影响 ]2+7?QL,
appreciable increase 可观增长 {Ug?k<h7|
appreciation 增值；升值 m\)z& hv<r
appreciation against other currencies 相对其他货币升值 .'saUcVg:
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5^~%10=
appreciation tax 增值税 }1f@>'o
appropriation 拨款；拨用；拨付 4#{i
appropriation account 拨款帐目 _p"
nR
Appropriation Bill 拨款法案 1D sgU6"
appropriation-in-aid system 补助拨款办法 M1^,g~e
approved assets 核准资产 GNlP]9wX
approved basket stock 认可一篮子证券 J] ^)vxm3
approved budget 核准预算 y'(l]F1]
approved charitable donation 认可慈善捐款 3M=ym.
approved charitable institution 认可慈善机构 DJ2EV^D+P
approved currency 核准货币；认可货币 K!VIY|U
approved estimates 核准预算 |[7xTD
approved estimates of expenditure 核准开支预算 * tC]Z&5
approved overseas insurer 核准海外保险人 :
n 4
?
approved overseas trust company 核准海外信托公司 &9g4/c-?$
approved pooled investment fund 核准汇集投资基金 Z?kLAhy!
approved provident fund scheme 认可公积金计划 3Sv<Viuo
approved provision 核准拨款 eQbDs_
approved redeemable share 核准可赎回股份 @kw#\%Uz
approved regional stock 认可地区性证券 I ww.Nd2
approved retirement scheme 认可退休金计划 /f@VRME
approved subordinated loan 核准附属贷款 "T|%F D&[
arbitrage 套戥；套汇；套利 u=JI 1
arbitrageur 套戥者；套汇者 z|; 7;TwA
arbitrary amount 临时款项 `j{q$Y=AG
arrangement 措施；安排；协定 k>I [U}h
arrears 欠款 {{7%z4l
arrears of pay 欠付薪酬 D<
B/oSy
arrears of revenue 逾期未收税款；逾期未收的帐项 U ?P5 cN
articles of association 组织章程；组织细则；组织章程细则 0wU8PZ Nj
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sDL@e33Yb
ascertainment of profit 确定利润 }J" }5O2,b
"Asia Clear" “亚洲结算系统”
