allotment 分配；配股 mU(v9Jpf7
allotment notice 股份配售通知；配股通知 C =CZtjUt
allotment of shares 股份分配 E2 FnC}#W
allowable 可获宽免；免税的 ju5o).!bg
allowable business loss 可扣除的营业亏损 =`*@OJHH
allowable expenses 可扣税的支出 Y4w]jIv
allowance 免税额；津贴；备抵；准备金 }Ml BmD
allowance for debts 债项的免税额 3-E-\5I
allowance for depreciation by wear and tear 耗损折旧免税额 =E$bZe8
allowance for funeral expenses 殡殓费的免税额 Qn|8Ic` *
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "uP*pR^
allowance for repairs and outgoings 修葺及支出方面的免税额 TV0sxod6
allowance to debtor 给债务人的津贴 RX%)@e/@
alteration of capital 资本更改 C:t?HLY)fG
alternate trustee 候补受托人 FA>.1EI
amalgamation 合并 g_n_Qlo
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2D:,(
ambit of charges 征税范围；收费范围 qO38vY){
amended valuation 经修订的估值 |Xm$O1Wa
American Commodities Exchange 美国商品交易所 Pr>05lg
American Express Bank Limited 美国运通银行 |Q F_E4ISD
American Stock Exchange 美国证券交易所 + *xc4
amortization 摊销 $a8,C\m e?
amount due from banks 存放银行同业的款项 YD@Z}NE
v"
amount due from banks abroad 存放海外银行同业的款项 ]'7Au]Us`
amount due from holding companies 控股公司欠款 =L@CZ
"
amount due from local banks 存放本港银行同业的款项 6`iYIXnz
amount due to banks 银行同业的存款 ~(^pGL3<
amount due to banks abroad 海外银行同业的存款 q.<)0nk
amount due to holding companies 控股公司存款 x_I*6?
amount due to local banks 本港银行同业的存款 (,t[`z
amount due to outport banks 外埠银行同业的存款 ]'?U e7
amount for note issue 发行纸币的款额
l*]hUP J
amount of bond 担保契据的款额 rW|%eT*/'A
amount of consideration 代价款额 n_rpT .[
amount of contribution 供款数额 7QnWw0
amount of indebtedness 负债款额 TDbSK&w :s
amount of principal of the loan 贷款本金额 '^C
*%"I]
amount of rates chargeable 应征差饷数额 qBcbMa9m
amount of share capital 股本额 \2=I//YF
amount of sums assured 承保款额 h)fsLzn]Tf
amount of variation 变动幅度 livKiX`
amount of vote 拨款数额 6 3%V_B|
amount payable 应付款额 *
U6+b
amount receivable 应收款额 I^ ( pZ9
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4X*U~}
analysis 分析 d(XOZF
ancillary risk 附属风险 (3$ DUvx7
annual account 周年帐目；周年帐目报表；年度决算；年结 yH]Q;X '
annual accounting date 年结日期 xo?'L& %
annual allowance 每年免税额；年积金；年度津贴；年津 ~4Gc~ "
annual balance 年度余额 SPRTJdaC9
annual disposable income 每年可动用收入 2 H SFMgy
annual estimates 周年预算 h,B4Tg'
annual fee 年费 [ `1` E1X
annual general meeting 周年大会 fMUh\u3
annual growth rate 年增率；每年增长率 S[q:b
.
annual long-term supplement 长期个案每年补助金 R&6@*Nn
annual pensionable emolument 可供计算退休金的年薪 < ` "
annual report 年报 u?fM.=/N
Annual Report on the Consumer Price Index 《消费物价指数年报》 =H8FV09x}
annual return 周年报表；周年申报表；每年报税表格 N%>h>HJ
Annual Return Rules 《周年报表规则》 aem gGw<
annual review of consumer prices 每年消费物价回顾 P
qC#[0Qy
annual roll-forward basis 逐年延展方式 /n(0w`
annual salary 年薪 2L;=wP2?{
annual statement 年度报表；年度决算表 1kpw*$P0
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 ZO/Jf Jn~
annuitant 年金受益人 nA_ 'j l
annuity 年金 n"aF#HR?0d
annuity contract 年金合约 X
EbVsw
annuity on human life 人寿年金 !4D?X\~"%
antecedent debt 先前的债项 T [xIn+w
ante-dated cheque 倒填日期支票 0>BI [x@
anticipated expenditure 预期开支 9XtO#!+48
anticipated net profit 预期纯利 W|Sab $h
anticipated revenue 预期收入 ilVi
anti-inflation measure 反通货膨胀措施 MZX)znO
anti-inflationary stance 反通货膨胀立场 spm)X-[1
apparent deficit 表面赤字 l1lYb;C
apparent financial solvency 表面偿债能力 YkMFU'?[
apparent partner 表面合伙人 +>1?ck
application for personal assessment 个人入息课税申请书 qD\9h`a
application of fund 资金应用 VpY D/Oj4;
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 GVA%iE.
appointed actuary 委任精算师 u&c%L0)E &
appointed auditor 委任核数师；委任审计师 :<B_V<
appointed trustee 委任的受托人
z8'zH>
appointer 委任人 4G' E< ab
apportioned pro rata 按比例分摊 fap]`P~#L
apportionment 分配；分摊 J
;z`bk^
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hKN ;tq,
apportionment formula 分摊方程式 bo90;7EK8
apportionment of estate duty 遗产税的分摊 G1e_pszD{o
appraisal 估价；评估 E9I08AODS
appreciable growth 可观增长 ,{S $&g*
appreciable impact 显着影响 `?R{sNr .
appreciable increase 可观增长 ,aUbB8
appreciation 增值；升值 <`=Kt[_BQ
appreciation against other currencies 相对其他货币升值 R_g(6l"3R^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N9#xT X
appreciation tax 增值税 RD)Vb$.B:
appropriation 拨款；拨用；拨付 &PL=nI\)
appropriation account 拨款帐目 &dWGa+e
Appropriation Bill 拨款法案 ^o _J0
]m
appropriation-in-aid system 补助拨款办法 L5zCL0j`
approved assets 核准资产 N0^SWA|S
approved basket stock 认可一篮子证券 o$;&q
*
approved budget 核准预算 a}f /<-L
approved charitable donation 认可慈善捐款 ,D }Ka?
approved charitable institution 认可慈善机构 #yR&|*@
approved currency 核准货币；认可货币 fU
;H
approved estimates 核准预算 i~v[3 e9y7
approved estimates of expenditure 核准开支预算 LXxQI(RO
approved overseas insurer 核准海外保险人 &xB9;v3
approved overseas trust company 核准海外信托公司 #[x*0K-h
approved pooled investment fund 核准汇集投资基金 /D;ugc*3
approved provident fund scheme 认可公积金计划 %5zIh[!1 $
approved provision 核准拨款 |O>e=HC#q8
approved redeemable share 核准可赎回股份 k*6"!J%A
approved regional stock 认可地区性证券 y7!&
approved retirement scheme 认可退休金计划 ?t6w ozib2
approved subordinated loan 核准附属贷款 }PBL
arbitrage 套戥；套汇；套利 ,4'y(X <R
arbitrageur 套戥者；套汇者 Rzs u 7w
arbitrary amount 临时款项 u&S0
arrangement 措施；安排；协定 |4pl}:g/Z
arrears 欠款 tw<Oy^ i
arrears of pay 欠付薪酬 z\UXn RL
arrears of revenue 逾期未收税款；逾期未收的帐项 _6c/,a8;*J
articles of association 组织章程；组织细则；组织章程细则 r0[<[jEh
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z?=o(hkd
ascertainment of profit 确定利润 fa/o4S<
"Asia Clear" “亚洲结算系统”
