allotment 分配；配股 c] 0
allotment notice 股份配售通知；配股通知 fJ lN'F7
allotment of shares 股份分配 H+&w 7ER
allowable 可获宽免；免税的 ( _5+`YsV
allowable business loss 可扣除的营业亏损 m@2 xC,@
allowable expenses 可扣税的支出 M !XFb
allowance 免税额；津贴；备抵；准备金 U)1qsUDF
allowance for debts 债项的免税额 zLK
~i>aW
allowance for depreciation by wear and tear 耗损折旧免税额 ;
xH'%W9z
allowance for funeral expenses 殡殓费的免税额 pXlBKJmW
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
n#'',4f
allowance for repairs and outgoings 修葺及支出方面的免税额 3Qr!?=nf
allowance to debtor 给债务人的津贴 tf7 9Gb>
alteration of capital 资本更改 :DpK{$eCb
alternate trustee 候补受托人 s;f u
amalgamation 合并 ~{!!= @6
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C x'=2Y 7
ambit of charges 征税范围；收费范围 &-Y:4.BX Z
amended valuation 经修订的估值 Sf: lN4
American Commodities Exchange 美国商品交易所 gUtbCqDS
American Express Bank Limited 美国运通银行 >
V}NG
American Stock Exchange 美国证券交易所
HON[{Oq
amortization 摊销 SLB
iQd.
amount due from banks 存放银行同业的款项 :L zj'Ij
amount due from banks abroad 存放海外银行同业的款项 W >IKy#
amount due from holding companies 控股公司欠款 H UI!IOh
amount due from local banks 存放本港银行同业的款项 HliY
amount due to banks 银行同业的存款 vt=S0X^$yc
amount due to banks abroad 海外银行同业的存款 LKY
Q?
amount due to holding companies 控股公司存款 &4iIzw`
amount due to local banks 本港银行同业的存款 6FFv+{ 2^@
amount due to outport banks 外埠银行同业的存款 mW9b~G3k
amount for note issue 发行纸币的款额 ]F-6K
eBc
amount of bond 担保契据的款额 x T>V ;aa\
amount of consideration 代价款额 \R
t
amount of contribution 供款数额 UzwI V{
amount of indebtedness 负债款额 dju{&wo~ 4
amount of principal of the loan 贷款本金额 qz2d'OhmtH
amount of rates chargeable 应征差饷数额 (_<n 0
amount of share capital 股本额 $&C%C\(>D
amount of sums assured 承保款额 ?`}U|]c
amount of variation 变动幅度 lv
&w p@
amount of vote 拨款数额 >R-$JrU.=
amount payable 应付款额 1S#bV} !
amount receivable 应收款额 u8=|{)yL
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 86Vu PV-
analysis 分析 H9[.#+ln
ancillary risk 附属风险 +y #979A,
annual account 周年帐目；周年帐目报表；年度决算；年结 * ~X\c Z
annual accounting date 年结日期 8Qy |;T}
annual allowance 每年免税额；年积金；年度津贴；年津 ~epkRO="
annual balance 年度余额 @L7rE)AU.
annual disposable income 每年可动用收入 g
E(03SX
annual estimates 周年预算 h UDEjW@S
annual fee 年费 P xY"{-iAM
annual general meeting 周年大会 3Mt6iZW
annual growth rate 年增率；每年增长率 @#">~P|Hp
annual long-term supplement 长期个案每年补助金 =T6\kz9)`
annual pensionable emolument 可供计算退休金的年薪 ]7@Dqd-/S
annual report 年报 D=]P9XDvb.
Annual Report on the Consumer Price Index 《消费物价指数年报》 >cLZP#^\2E
annual return 周年报表；周年申报表；每年报税表格 p]HtJt|]
Annual Return Rules 《周年报表规则》 $]86w8?-N
annual review of consumer prices 每年消费物价回顾 VgL<ux q
annual roll-forward basis 逐年延展方式 n$iz
annual salary 年薪 sS|5x
annual statement 年度报表；年度决算表 Hqv(X=6
E0
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 }wKU=Vm
annuitant 年金受益人 35et+9
annuity 年金 0' t)fnI#
annuity contract 年金合约 iLei-\w6y
annuity on human life 人寿年金 LdV_7)
antecedent debt 先前的债项 u]-$]zIH
ante-dated cheque 倒填日期支票 :PJjy6,1
anticipated expenditure 预期开支 ZN/" )
anticipated net profit 预期纯利 V#Eq74ic
anticipated revenue 预期收入 NU"X*g- x^
anti-inflation measure 反通货膨胀措施 .v'8G)6g
anti-inflationary stance 反通货膨胀立场 *2Kt e'+q
apparent deficit 表面赤字 n"vI> _|G
apparent financial solvency 表面偿债能力 0'",4=c#V
apparent partner 表面合伙人 >FO=ioNY
application for personal assessment 个人入息课税申请书 uv4jbg}Z+3
application of fund 资金应用 _Yv9 u'q"
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 j\<S 6%p#R
appointed actuary 委任精算师 pK%' S
appointed auditor 委任核数师；委任审计师 8[ V!e[
appointed trustee 委任的受托人 420K fVA
appointer 委任人 es{
9[RHK
apportioned pro rata 按比例分摊 >"b" K{ t
apportionment 分配；分摊 p*G_$"KpP
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TDFv\y}yc
apportionment formula 分摊方程式 _GS2&|7`
apportionment of estate duty 遗产税的分摊 |tkmO:
appraisal 估价；评估 $U1'n@/J
appreciable growth 可观增长
E2l.
appreciable impact 显着影响 OXo-( HLE
appreciable increase 可观增长 O`4X[r1LD
appreciation 增值；升值 u Wtp2]A
appreciation against other currencies 相对其他货币升值 a&JAF?k
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X9>ujgK
appreciation tax 增值税 OpfFF;"A'
appropriation 拨款；拨用；拨付 (s~hh
appropriation account 拨款帐目 e3.TGv7=
Appropriation Bill 拨款法案 f/xBR"'
appropriation-in-aid system 补助拨款办法 j5
6Y,Tm
approved assets 核准资产
mDhU wZH
approved basket stock 认可一篮子证券 1=>$c
approved budget 核准预算 vv3?ewr
y
approved charitable donation 认可慈善捐款 `|4{|X*U.
approved charitable institution 认可慈善机构 UqH7e c
approved currency 核准货币；认可货币 *Z(qk`e.b
approved estimates 核准预算 ;:OJQFu%4
approved estimates of expenditure 核准开支预算 am=56J$ig
approved overseas insurer 核准海外保险人 R_ csKj
approved overseas trust company 核准海外信托公司 5|Uub ,
approved pooled investment fund 核准汇集投资基金 W c nYD)
approved provident fund scheme 认可公积金计划 ,b/0_ Q
approved provision 核准拨款 6%? NNEM
approved redeemable share 核准可赎回股份 g`6S*&8I
approved regional stock 认可地区性证券 rW6LMkt72
approved retirement scheme 认可退休金计划 GIp?}tM
approved subordinated loan 核准附属贷款 hd900LA}
arbitrage 套戥；套汇；套利 #RcmO **
arbitrageur 套戥者；套汇者 '(P
bz
arbitrary amount 临时款项 m{X;|-DK[
arrangement 措施；安排；协定 D:f#
arrears 欠款 }r N" H4)
arrears of pay 欠付薪酬 7}x
KiHh:
arrears of revenue 逾期未收税款；逾期未收的帐项 >Kx l+F
articles of association 组织章程；组织细则；组织章程细则 UV=TU=A\o
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p47~vgJN
ascertainment of profit 确定利润 j \SDw
"Asia Clear" “亚洲结算系统”
