allotment 分配；配股 Z
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allotment notice 股份配售通知；配股通知 uE|[7,D7;u
allotment of shares 股份分配 t/D
Q<B_
allowable 可获宽免；免税的 &Egn` QU
allowable business loss 可扣除的营业亏损 J-ZM1HoB
allowable expenses 可扣税的支出 =dw1Q
allowance 免税额；津贴；备抵；准备金 @} Z/{Z[@
allowance for debts 债项的免税额 w:LCm `d
allowance for depreciation by wear and tear 耗损折旧免税额 .5yc O
allowance for funeral expenses 殡殓费的免税额 w${=dW@K
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bYgYP|@
allowance for repairs and outgoings 修葺及支出方面的免税额 @/u`7FO$&
allowance to debtor 给债务人的津贴 '_<`dzz
alteration of capital 资本更改 U`Ag|
R
alternate trustee 候补受托人 ^U?(g0<"
amalgamation 合并 bOdv]nQ1
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )/AvWDK vO
ambit of charges 征税范围；收费范围 Jqj6L993e
amended valuation 经修订的估值 yy74>K
American Commodities Exchange 美国商品交易所 iQIw]*h^
American Express Bank Limited 美国运通银行 iHn]yv3
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American Stock Exchange 美国证券交易所 I7_D $a=
amortization 摊销 [-gKkOT8E
amount due from banks 存放银行同业的款项 16Y ~5JAc
amount due from banks abroad 存放海外银行同业的款项 q{ 1U
amount due from holding companies 控股公司欠款 >PVi 3S
amount due from local banks 存放本港银行同业的款项 #dt2'V- ,
amount due to banks 银行同业的存款 |K-lg rA
amount due to banks abroad 海外银行同业的存款 {4 d$]o0V
amount due to holding companies 控股公司存款 C941 @I
amount due to local banks 本港银行同业的存款 "poTM[]tZ7
amount due to outport banks 外埠银行同业的存款 m wCnP8:K
amount for note issue 发行纸币的款额 QX=;,tr
amount of bond 担保契据的款额 l1qwT0*6>
amount of consideration 代价款额 L
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amount of contribution 供款数额 NGs9Jke2
amount of indebtedness 负债款额 &s;^q
amount of principal of the loan 贷款本金额 x=#5\t9
amount of rates chargeable 应征差饷数额 z n!
amount of share capital 股本额 kAliCD)
amount of sums assured 承保款额 F.5b| &@
amount of variation 变动幅度 ` W>B8
amount of vote 拨款数额 I yN9
+
amount payable 应付款额 ({VBp[Mh
amount receivable 应收款额 an`(?6d
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tuU XW5!/
analysis 分析 hF7mJ\
ancillary risk 附属风险 * _l o;
annual account 周年帐目；周年帐目报表；年度决算；年结 wT= hO +
annual accounting date 年结日期 JW [\"`x!
annual allowance 每年免税额；年积金；年度津贴；年津 f4T0Y["QA
annual balance 年度余额 `UK+[`E
annual disposable income 每年可动用收入 f {c[_OR
annual estimates 周年预算 r (T/^<
annual fee 年费 ZC*d^n]x.
annual general meeting 周年大会
73 ljW
annual growth rate 年增率；每年增长率 AJd.K'=8
annual long-term supplement 长期个案每年补助金 'm5(MC,
annual pensionable emolument 可供计算退休金的年薪 <&%1pZ/6.
annual report 年报 786_QV
Annual Report on the Consumer Price Index 《消费物价指数年报》 Pq>[q?>?
annual return 周年报表；周年申报表；每年报税表格 +%\j$ Pv
Annual Return Rules 《周年报表规则》 k1U8wdoT
annual review of consumer prices 每年消费物价回顾 ,HkhK bQ
annual roll-forward basis 逐年延展方式 @h$0S+?:
annual salary 年薪 z\8yB`8b^
annual statement 年度报表；年度决算表 ^p zxwt
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 ?67I|@^
annuitant 年金受益人 O)JUY *&I5
annuity 年金 H8]^f=
annuity contract 年金合约 {
DQ E7kI
annuity on human life 人寿年金 L{A-0Ffh
antecedent debt 先前的债项 nSQ}yqM)
ante-dated cheque 倒填日期支票 tZCe?n ]
anticipated expenditure 预期开支 hYXZ21(K#
anticipated net profit 预期纯利 xyjV dD\
anticipated revenue 预期收入 LA`
V qJ
anti-inflation measure 反通货膨胀措施 akW3\( W}
anti-inflationary stance 反通货膨胀立场 qZsddll
apparent deficit 表面赤字 UZ\*]mxT
apparent financial solvency 表面偿债能力 ;Fem<p)V
apparent partner 表面合伙人 q[OTaSQ~u^
application for personal assessment 个人入息课税申请书 ]z=Vc#+!
application of fund 资金应用 !GGGh0Bj
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 UnWGMo?JEi
appointed actuary 委任精算师 <I%9O:R
appointed auditor 委任核数师；委任审计师 k\#-
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appointed trustee 委任的受托人 _=*tD a
appointer 委任人 _|
apportioned pro rata 按比例分摊 ,;iBeqr5
apportionment 分配；分摊 soq".+Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OW^2S_H5
apportionment formula 分摊方程式 !ObE{2Enf
apportionment of estate duty 遗产税的分摊 ]AA%
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appraisal 估价；评估 3[=`uO0\7
appreciable growth 可观增长 yD"0=\
appreciable impact 显着影响 R,+ /A8[j
appreciable increase 可观增长 ?5yH'9zE
appreciation 增值；升值 Sn0g
TsZ
appreciation against other currencies 相对其他货币升值 l/ rZcf8z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F%#*U82
appreciation tax 增值税 ^5 ^}MB %
appropriation 拨款；拨用；拨付 5M Wvu,'%8
appropriation account 拨款帐目 hyOm9WU
Appropriation Bill 拨款法案 ;sChxQ=.^
appropriation-in-aid system 补助拨款办法 WR
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approved assets 核准资产 {x|kg ;
approved basket stock 认可一篮子证券 '>e79f-O)
approved budget 核准预算 zvGK6qCk
approved charitable donation 认可慈善捐款 < 4Q1 2:
approved charitable institution 认可慈善机构 m(Y.X=EZr
approved currency 核准货币；认可货币
TmYP_5g:
approved estimates 核准预算 {M@@)27gW
approved estimates of expenditure 核准开支预算 =a9etF%B
approved overseas insurer 核准海外保险人 g %\$ !b
approved overseas trust company 核准海外信托公司 |0L=8~M(j
approved pooled investment fund 核准汇集投资基金 |}M0,AS
approved provident fund scheme 认可公积金计划 jJUGZVM6)
approved provision 核准拨款 -MrtliepW*
approved redeemable share 核准可赎回股份 7?MB8tJ5r4
approved regional stock 认可地区性证券 {Vxc6,=
approved retirement scheme 认可退休金计划 -SvTg{Q{la
approved subordinated loan 核准附属贷款 g8 I!E$
arbitrage 套戥；套汇；套利 ?Q96,T-)
c
arbitrageur 套戥者；套汇者 Uvh~ B^6
arbitrary amount 临时款项 +5HnZ?E\
arrangement 措施；安排；协定 n5v '
arrears 欠款 zj > aaY
arrears of pay 欠付薪酬 *#1y6^
arrears of revenue 逾期未收税款；逾期未收的帐项 [7gYd+s
articles of association 组织章程；组织细则；组织章程细则 hj&fQ} X
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2~!R*i
ascertainment of profit 确定利润 FjZc#\^9
"Asia Clear" “亚洲结算系统”
