allotment 分配；配股 y7ZYo7avg
allotment notice 股份配售通知；配股通知 ;ipT0*Y
allotment of shares 股份分配 Re<@ .d
allowable 可获宽免；免税的 c. eUlr_ {
allowable business loss 可扣除的营业亏损 >At* jg48
allowable expenses 可扣税的支出 "2=v:\~=
allowance 免税额；津贴；备抵；准备金 @9e}kiW
allowance for debts 债项的免税额 Tv6HPD$[
allowance for depreciation by wear and tear 耗损折旧免税额 ?e#bq]
allowance for funeral expenses 殡殓费的免税额 \n<9R8g5
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F^Y%Q(Dd7w
allowance for repairs and outgoings 修葺及支出方面的免税额 0Lx,qZ'
allowance to debtor 给债务人的津贴 +/n<]?(T
alteration of capital 资本更改 )C>8B`^S
alternate trustee 候补受托人 A:4?Jd>
amalgamation 合并 L6 IIk
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;@FCa j&
ambit of charges 征税范围；收费范围
''?iJFR
amended valuation 经修订的估值 + usB$=kJ
American Commodities Exchange 美国商品交易所 M px98xcO
American Express Bank Limited 美国运通银行 Q.MbzSgXL
American Stock Exchange 美国证券交易所 C7=N`s}
amortization 摊销 ?ocBR
la
amount due from banks 存放银行同业的款项 E;rS"'D:
amount due from banks abroad 存放海外银行同业的款项 cw/E?0MWb
amount due from holding companies 控股公司欠款 jY k5]2#A
amount due from local banks 存放本港银行同业的款项 N#p%^GH
amount due to banks 银行同业的存款 re) 7h$f}
amount due to banks abroad 海外银行同业的存款 H{4_,2h =m
amount due to holding companies 控股公司存款 ;Xl {m`E+
amount due to local banks 本港银行同业的存款 :ggXVwpe
amount due to outport banks 外埠银行同业的存款 *_sSM+S
amount for note issue 发行纸币的款额 M)"'Q6ck=
amount of bond 担保契据的款额 ^jE8
"G*
amount of consideration 代价款额 hYb
aVE
amount of contribution 供款数额 2( 2UAB"u
amount of indebtedness 负债款额 ):] 5WHYg
amount of principal of the loan 贷款本金额 SajasjE!^1
amount of rates chargeable 应征差饷数额 a dWH';Q:
amount of share capital 股本额 GDQQ4-|O
amount of sums assured 承保款额 lFN|)(X
amount of variation 变动幅度 qH4+i STnV
amount of vote 拨款数额 *| as-!${k
amount payable 应付款额 Pm"n
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amount receivable 应收款额 KU^|T2s%
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vc C"
analysis 分析 DEW ;0ic
ancillary risk 附属风险
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annual account 周年帐目；周年帐目报表；年度决算；年结 D]twid~OS
annual accounting date 年结日期 1 T}jK^"
annual allowance 每年免税额；年积金；年度津贴；年津 > zfFvx_q
annual balance 年度余额 W1JvLU5L*r
annual disposable income 每年可动用收入 meYGIP:n
annual estimates 周年预算
H5(: 1
annual fee 年费 K SJ K o
annual general meeting 周年大会 + y^'\ KN
annual growth rate 年增率；每年增长率
73l, PJ
annual long-term supplement 长期个案每年补助金 a$3 ] `
annual pensionable emolument 可供计算退休金的年薪
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annual report 年报 7l4}b^>/`
Annual Report on the Consumer Price Index 《消费物价指数年报》 84 <zTmm
annual return 周年报表；周年申报表；每年报税表格 `LNKbTc[m
Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾 j dkqJ4&i
annual roll-forward basis 逐年延展方式 r72zWpF!Ss
annual salary 年薪 X]_9g[V
annual statement 年度报表；年度决算表 N%S|Ey@f
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 v0( _4U]/
annuitant 年金受益人 >*EJ6FPO
annuity 年金 Rh%A^j@
annuity contract 年金合约 40O@a:q*
annuity on human life 人寿年金 )"J1ET,z
antecedent debt 先前的债项 #~4;yY\$I
ante-dated cheque 倒填日期支票 kZ= 2# .
anticipated expenditure 预期开支 p]qz+Z/
anticipated net profit 预期纯利 XUA %3Xr
anticipated revenue 预期收入 1'H!S%f S
anti-inflation measure 反通货膨胀措施
aTk Mg
anti-inflationary stance 反通货膨胀立场 4
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apparent deficit 表面赤字 n72 kJ3u.
apparent financial solvency 表面偿债能力 ;B
!p4 hu
apparent partner 表面合伙人 <Y"HC a{
application for personal assessment 个人入息课税申请书 `7oYXk
application of fund 资金应用 U ]7;K>.T
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 "jf_xZ$H-
appointed actuary 委任精算师 y Z)-=H
appointed auditor 委任核数师；委任审计师 1.5R`vKn]
appointed trustee 委任的受托人 F_&H*kL L3
appointer 委任人 jW{bP_,"
apportioned pro rata 按比例分摊 ==S^IBG
apportionment 分配；分摊 L)
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8\G"I
apportionment formula 分摊方程式 lQv (5hIm
apportionment of estate duty 遗产税的分摊 S263 h(H
appraisal 估价；评估 y(O~=S+<
appreciable growth 可观增长 /4}y2JVv)
appreciable impact 显着影响 So=
B cX-
appreciable increase 可观增长 "-\8Y>E
appreciation 增值；升值 tF\_AvL_8
appreciation against other currencies 相对其他货币升值 R[rOzoNp0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >3}N ;
appreciation tax 增值税 & x$
ps
appropriation 拨款；拨用；拨付 .EC~o
appropriation account 拨款帐目 xEv?2n@A
Appropriation Bill 拨款法案 C=bQ2t=Z
appropriation-in-aid system 补助拨款办法 O)"Z% B
approved assets 核准资产 ) $K\:w>
approved basket stock 认可一篮子证券 Ya-GDB;L
approved budget 核准预算 CdM V(
approved charitable donation 认可慈善捐款 ^V7)V)Z;0
approved charitable institution 认可慈善机构 ND/oK M+?
approved currency 核准货币；认可货币 +|H,N 7a<
approved estimates 核准预算 \od ns
approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人 0H x'C^m72
approved overseas trust company 核准海外信托公司 ],{M``]q
approved pooled investment fund 核准汇集投资基金 ge 1U1o
approved provident fund scheme 认可公积金计划 :
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approved provision 核准拨款
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approved redeemable share 核准可赎回股份 %/BBl$~ji
approved regional stock 认可地区性证券 IJC]Al,df
approved retirement scheme 认可退休金计划 8 "A0@fNz
approved subordinated loan 核准附属贷款 5=Y(.}6
arbitrage 套戥；套汇；套利 [Fv_ ~F491
arbitrageur 套戥者；套汇者 Qwp2h"t`
arbitrary amount 临时款项
h>p,r\X
arrangement 措施；安排；协定 *?VB/yO=0
arrears 欠款 h,6> ^A
arrears of pay 欠付薪酬 c7R&/JV
arrears of revenue 逾期未收税款；逾期未收的帐项 j UDE)~h
articles of association 组织章程；组织细则；组织章程细则 `R!2 N4|;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sh
O4>Ha
ascertainment of profit 确定利润 ) |#ExyRO
"Asia Clear" “亚洲结算系统”
