allotment 分配；配股 wY ea\^co
allotment notice 股份配售通知；配股通知 43c
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allotment of shares 股份分配 W9&=xs6
allowable 可获宽免；免税的 in L(X;@yo
allowable business loss 可扣除的营业亏损 ".%k6W<n
allowable expenses 可扣税的支出 iZmcI;?u
allowance 免税额；津贴；备抵；准备金 >P(.:_ ^p
allowance for debts 债项的免税额 HS$r8`S?)
allowance for depreciation by wear and tear 耗损折旧免税额 C!gZN9-
allowance for funeral expenses 殡殓费的免税额 i8p6Xht
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gXU8hTd8
allowance for repairs and outgoings 修葺及支出方面的免税额 +`4A$# $+y
allowance to debtor 给债务人的津贴 WH\d| 1)
alteration of capital 资本更改 +@ UV?"d
alternate trustee 候补受托人 @ Qe0! (_=
amalgamation 合并 }p
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hH.G#-JO
ambit of charges 征税范围；收费范围 x `s> *^
amended valuation 经修订的估值 }V>T M{
American Commodities Exchange 美国商品交易所 \V:^h [ad
American Express Bank Limited 美国运通银行 #yen8SskB
American Stock Exchange 美国证券交易所
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amortization 摊销 qs6 aB0ln
amount due from banks 存放银行同业的款项 *p d@.|^)m
amount due from banks abroad 存放海外银行同业的款项 ]:;&1h3'7
amount due from holding companies 控股公司欠款 xw%0>K[
amount due from local banks 存放本港银行同业的款项 kfNWI#'9
amount due to banks 银行同业的存款 al0L&z\
amount due to banks abroad 海外银行同业的存款 d9ihhqq3}
amount due to holding companies 控股公司存款 `oJ [u:b
amount due to local banks 本港银行同业的存款 z s;JJk^
amount due to outport banks 外埠银行同业的存款 PF2n Lb2-
amount for note issue 发行纸币的款额 *hrd5na
amount of bond 担保契据的款额 1 YA% -~
amount of consideration 代价款额 6@f-Glwg
amount of contribution 供款数额 *:1ey{w:
amount of indebtedness 负债款额 'qi }| I
amount of principal of the loan 贷款本金额 AW .F3hN)
amount of rates chargeable 应征差饷数额 6~{C.No }
amount of share capital 股本额 49P 4b<1
amount of sums assured 承保款额 QJNFA}*>
amount of variation 变动幅度 B!yr!DWv
amount of vote 拨款数额 N!3 2 wJ
amount payable 应付款额 ;<5q]/IHK
amount receivable 应收款额 <{pz<io)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SuznN
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analysis 分析 PH"%kCI:
ancillary risk 附属风险 zi:BF60]=
annual account 周年帐目；周年帐目报表；年度决算；年结 0V]s:S
annual accounting date 年结日期 "b[5]Y {
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annual allowance 每年免税额；年积金；年度津贴；年津 zT/\Cj68
annual balance 年度余额 wBzC5T%,
annual disposable income 每年可动用收入 ToQ"Iy?
annual estimates 周年预算 BV
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annual fee 年费 ' yth'[
annual general meeting 周年大会 j|n R "!
annual growth rate 年增率；每年增长率
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annual long-term supplement 长期个案每年补助金 \ jA~9
annual pensionable emolument 可供计算退休金的年薪 Bt#N4m[X*|
annual report 年报 ,[Fb[#Qqb
Annual Report on the Consumer Price Index 《消费物价指数年报》 (t.Nk[
annual return 周年报表；周年申报表；每年报税表格 |o @ %d H
Annual Return Rules 《周年报表规则》 %S I'BJ
annual review of consumer prices 每年消费物价回顾 hSMH, ^Io$
annual roll-forward basis 逐年延展方式 zQA`/&=Y
annual salary 年薪 Je @v8{][|
annual statement 年度报表；年度决算表 P4?glh q#
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
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annuitant 年金受益人 2tLJU Z1
annuity 年金 y]im Z4{/
annuity contract 年金合约 D0C
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annuity on human life 人寿年金 1}37Q&2
antecedent debt 先前的债项 G: JR7 N$
ante-dated cheque 倒填日期支票 r/sNrB1U"y
anticipated expenditure 预期开支 9kojLqCT
anticipated net profit 预期纯利 __@BUK{ q
anticipated revenue 预期收入 G`zm@QL
anti-inflation measure 反通货膨胀措施 zJXplvaL;
anti-inflationary stance 反通货膨胀立场 j9,P/K$:w
apparent deficit 表面赤字 !c-*O<Y
apparent financial solvency 表面偿债能力 *kVV+H<X|b
apparent partner 表面合伙人 X|[`P<'N<
application for personal assessment 个人入息课税申请书 8_tQa^.n\
application of fund 资金应用 S$k&vc(0
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 2(nlJ7R
appointed actuary 委任精算师 I |J/F}@p
appointed auditor 委任核数师；委任审计师 >MK98(F
appointed trustee 委任的受托人 8[>zG2
appointer 委任人 6Iw\c
apportioned pro rata 按比例分摊 .KC ++\{HE
apportionment 分配；分摊 ?8 {"x8W;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rbQR,Nf2x
apportionment formula 分摊方程式 bi:8(Q$w:`
apportionment of estate duty 遗产税的分摊 0ksa
appraisal 估价；评估 5?L<N:;J_
appreciable growth 可观增长 d"NLE'R
appreciable impact 显着影响 T Ge_G_'o
appreciable increase 可观增长 Z=
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appreciation 增值；升值 | %v^W 3
appreciation against other currencies 相对其他货币升值 p#[.{
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *j-aXN/ $
appreciation tax 增值税 /@Zrq#o
zx
appropriation 拨款；拨用；拨付 MPk5^ua:
appropriation account 拨款帐目 };g"GNy
Appropriation Bill 拨款法案 c)tfAD(N8x
appropriation-in-aid system 补助拨款办法 `"~%bS
approved assets 核准资产 n jw|JnDv
approved basket stock 认可一篮子证券 fAmz4
approved budget 核准预算 # [a*rD%m
approved charitable donation 认可慈善捐款 kW (Bkuc)
approved charitable institution 认可慈善机构 "\=U)C J
approved currency 核准货币；认可货币 d7i]FV
approved estimates 核准预算 E E'!|N3
approved estimates of expenditure 核准开支预算 4X$Qu6#i
approved overseas insurer 核准海外保险人 j=J/x:w_e
approved overseas trust company 核准海外信托公司
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approved pooled investment fund 核准汇集投资基金 ,(4K4pN
approved provident fund scheme 认可公积金计划 o]:9')5^
approved provision 核准拨款 v}x&?fU `
approved redeemable share 核准可赎回股份 '{`$# @a.
approved regional stock 认可地区性证券 |I|fMF2K
approved retirement scheme 认可退休金计划 :@)>r9N
approved subordinated loan 核准附属贷款 1QJL .
arbitrage 套戥；套汇；套利 r9lR|\Ax2U
arbitrageur 套戥者；套汇者 N? >vd*
arbitrary amount 临时款项 /=, nGk>
arrangement 措施；安排；协定 HK
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arrears 欠款 @R
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arrears of pay 欠付薪酬 Lxk[; j+
arrears of revenue 逾期未收税款；逾期未收的帐项 e$pV%5=
articles of association 组织章程；组织细则；组织章程细则 Yrn)VV[)h
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n LiY%x`S
ascertainment of profit 确定利润 Yuc> fFA
"Asia Clear" “亚洲结算系统”
