allotment 分配；配股 DVJn;X^T:
allotment notice 股份配售通知；配股通知 tCar: p4$
allotment of shares 股份分配 ,H^! G\
allowable 可获宽免；免税的 A
r>B L2@
allowable business loss 可扣除的营业亏损 <iGW~C Od
allowable expenses 可扣税的支出 W cm8,?*
allowance 免税额；津贴；备抵；准备金 5K)_w:U
X
allowance for debts 债项的免税额 ou<,c?nNM
allowance for depreciation by wear and tear 耗损折旧免税额 )?c , &
allowance for funeral expenses 殡殓费的免税额 ;-;lM 6zP
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _+(@?
allowance for repairs and outgoings 修葺及支出方面的免税额 TU*EtE'g/
allowance to debtor 给债务人的津贴 _mwt{D2r}
alteration of capital 资本更改 ~!cxRd5;F
alternate trustee 候补受托人 -|>T?
t'K
amalgamation 合并 4"\cA:9a
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZmNNR 1%/
ambit of charges 征税范围；收费范围 *c&|2EsZ
amended valuation 经修订的估值 D!.1R!(Z
American Commodities Exchange 美国商品交易所 I3d}DpPx%
American Express Bank Limited 美国运通银行 qd#7A ksm
American Stock Exchange 美国证券交易所 V xARJ*4=Y
amortization 摊销 e?*Teb ?R
amount due from banks 存放银行同业的款项 HXztEEK6
amount due from banks abroad 存放海外银行同业的款项 Bx #=$ka
amount due from holding companies 控股公司欠款 DuZ Zu
amount due from local banks 存放本港银行同业的款项 UxzF5V5
amount due to banks 银行同业的存款 rjO{B`sV*
amount due to banks abroad 海外银行同业的存款 L$.3, ./
amount due to holding companies 控股公司存款 P)J-'2{
amount due to local banks 本港银行同业的存款 KAI2 [ gs
amount due to outport banks 外埠银行同业的存款 X0$q !
amount for note issue 发行纸币的款额 isQOt *
i
amount of bond 担保契据的款额 :zLf~ W
amount of consideration 代价款额 hh&$xlO)(v
amount of contribution 供款数额 TjYHoL5
amount of indebtedness 负债款额 GZNN2
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amount of principal of the loan 贷款本金额 }(|gC,
amount of rates chargeable 应征差饷数额 *kg->J
amount of share capital 股本额 PPIO<K 3`
amount of sums assured 承保款额 zyUS$g]&
amount of variation 变动幅度 !2l2;?jM
amount of vote 拨款数额 IDFzy g_
amount payable 应付款额 ,w H~.LHi
amount receivable 应收款额 Qz#By V:
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =DD KGy .g
analysis 分析 f:<BUq a
ancillary risk 附属风险 3 ?I!
annual account 周年帐目；周年帐目报表；年度决算；年结 qqf*g=f
annual accounting date 年结日期 *Q/^ib9=
annual allowance 每年免税额；年积金；年度津贴；年津 `Hlf.>b1
annual balance 年度余额 #S'uqP!
annual disposable income 每年可动用收入 Z?!AJY
annual estimates 周年预算 t^FE]$,
annual fee 年费 C49\'1\6
annual general meeting 周年大会 9F fam#
annual growth rate 年增率；每年增长率 iae NY;T
annual long-term supplement 长期个案每年补助金 10 *Tk 8
annual pensionable emolument 可供计算退休金的年薪 /pPH D]
annual report 年报 h\w;SDwOk
Annual Report on the Consumer Price Index 《消费物价指数年报》 jqc}mI\#
annual return 周年报表；周年申报表；每年报税表格 nW7: ]
Annual Return Rules 《周年报表规则》 aaT3-][
annual review of consumer prices 每年消费物价回顾 6AG]7d<
annual roll-forward basis 逐年延展方式 "8ellKh
annual salary 年薪 $DIy ?kZ
annual statement 年度报表；年度决算表 ]0ErT9
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Y6VJr+Ap(
annuitant 年金受益人 2a
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annuity 年金 p T wzVz~
annuity contract 年金合约 ^Z?m)qxvB
annuity on human life 人寿年金 >Rk aFcq
antecedent debt 先前的债项 [Tp?u8$p`
ante-dated cheque 倒填日期支票 qpYgTn8l7
anticipated expenditure 预期开支 tjb$MW$('
anticipated net profit 预期纯利 t:fz%IOe
anticipated revenue 预期收入 `hkvx t
anti-inflation measure 反通货膨胀措施 aq}hlA(w
anti-inflationary stance 反通货膨胀立场 gla'urb[i|
apparent deficit 表面赤字 ^>fr+3a"P
apparent financial solvency 表面偿债能力 tI.ho
apparent partner 表面合伙人 yZmeke)_
application for personal assessment 个人入息课税申请书 K 'K/}q<
application of fund 资金应用 O^3XhTW^\~
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 -_
Z
appointed actuary 委任精算师 h54\
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appointed auditor 委任核数师；委任审计师 9`&sZ|"3
appointed trustee 委任的受托人 z4]z3U<}3]
appointer 委任人 :prx:7
apportioned pro rata 按比例分摊 xaq/L:I<
apportionment 分配；分摊 bc& 5*?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0yb9R/3.
apportionment formula 分摊方程式 L 5wFbc"u
apportionment of estate duty 遗产税的分摊
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appraisal 估价；评估 NR^3
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appreciable growth 可观增长 ,OkI
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appreciable impact 显着影响 #=F{G4d)!=
appreciable increase 可观增长 Gy '/)}}Z
appreciation 增值；升值 c11;(
appreciation against other currencies 相对其他货币升值 vc P_gJz
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 btDTC 9O
appreciation tax 增值税 6>b#nFVJ
appropriation 拨款；拨用；拨付 vhU#<59a1
appropriation account 拨款帐目 [XP\WG>s
Appropriation Bill 拨款法案 ftV~!r
appropriation-in-aid system 补助拨款办法 zUWWXC%R
approved assets 核准资产 sv!6z Js
approved basket stock 认可一篮子证券 #)%X0%9.*<
approved budget 核准预算 :vFY
qoCn
approved charitable donation 认可慈善捐款 P (fWJVF7
approved charitable institution 认可慈善机构 &~=d;llkT
approved currency 核准货币；认可货币 =< P$mFP2*
approved estimates 核准预算 NMN&mJsmh
approved estimates of expenditure 核准开支预算 Pf3F)y [=
approved overseas insurer 核准海外保险人 pA\ "Xe&
approved overseas trust company 核准海外信托公司 HeHo?<>|d
approved pooled investment fund 核准汇集投资基金 $WQm"WAKe
approved provident fund scheme 认可公积金计划 !]8QOn7 =
approved provision 核准拨款 v\=k[oOu
approved redeemable share 核准可赎回股份 iW[%|ddk
approved regional stock 认可地区性证券 bhW&,"$Z
approved retirement scheme 认可退休金计划 >ATcc v
approved subordinated loan 核准附属贷款
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arbitrage 套戥；套汇；套利 l%
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arbitrageur 套戥者；套汇者 QghL=
arbitrary amount 临时款项 tR?)C=4,
arrangement 措施；安排；协定 ]C-a[
arrears 欠款 hdbm8C
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arrears of pay 欠付薪酬 | tFg9R
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arrears of revenue 逾期未收税款；逾期未收的帐项 Z3 dI
B`@
articles of association 组织章程；组织细则；组织章程细则 X09i +/ICK
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %(r.`I$
ascertainment of profit 确定利润 @M(+YCi:e@
"Asia Clear" “亚洲结算系统”
