allotment 分配；配股 Z1q '4h=F.
allotment notice 股份配售通知；配股通知 u wf3
allotment of shares 股份分配 /i$&89yod
allowable 可获宽免；免税的 <Z#u_:5@
allowable business loss 可扣除的营业亏损 g ,Q! F
allowable expenses 可扣税的支出 |F6C&GNYT
allowance 免税额；津贴；备抵；准备金 s$`evX7D
allowance for debts 债项的免税额 yqCy`TK8
allowance for depreciation by wear and tear 耗损折旧免税额 uOZ+9x(
allowance for funeral expenses 殡殓费的免税额 M*0&3Y
Z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .F%!zaVIu
allowance for repairs and outgoings 修葺及支出方面的免税额 e6{/e
+/R
allowance to debtor 给债务人的津贴 >5]Xl*{H)
alteration of capital 资本更改 I ][8[UZ
alternate trustee 候补受托人 !fz`O>-mZ
amalgamation 合并 S:
/ShT
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZXr]V'Q?
ambit of charges 征税范围；收费范围 @NX^__ sa
amended valuation 经修订的估值 [[TB.'k
American Commodities Exchange 美国商品交易所 \Z57U NI
American Express Bank Limited 美国运通银行 a}e7Q<cGj
American Stock Exchange 美国证券交易所 \'1%"JWK
amortization 摊销 Nz$O D_]
amount due from banks 存放银行同业的款项 v*#Z{)r
amount due from banks abroad 存放海外银行同业的款项 !%5{jO1
amount due from holding companies 控股公司欠款 }V 9146
amount due from local banks 存放本港银行同业的款项 - FE)
amount due to banks 银行同业的存款 )w/f 'fq
amount due to banks abroad 海外银行同业的存款 d6(qc< /!r
amount due to holding companies 控股公司存款 ,[~Ydth
amount due to local banks 本港银行同业的存款 ZZlR:D
amount due to outport banks 外埠银行同业的存款 mflI> J=g
amount for note issue 发行纸币的款额 o@ ;w!'
amount of bond 担保契据的款额 hW /*]7AM^
amount of consideration 代价款额 G#l zB`i
amount of contribution 供款数额 a9 D 5qj
amount of indebtedness 负债款额 M: `FZ}&L
amount of principal of the loan 贷款本金额 B&L{/.v_z\
amount of rates chargeable 应征差饷数额 n>iPA D
amount of share capital 股本额 eIg2m <9u
amount of sums assured 承保款额 )?4m}
amount of variation 变动幅度 )P|Ql-rE4
amount of vote 拨款数额 z<@$$Z=0UF
amount payable 应付款额 *TMg.
amount receivable 应收款额 $H5PB ' b
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {d )Et;_
analysis 分析 mM}|x~\R
ancillary risk 附属风险 \ iP[iE=
annual account 周年帐目；周年帐目报表；年度决算；年结 RRq*CLj
annual accounting date 年结日期 E$Ge#
M@dM
annual allowance 每年免税额；年积金；年度津贴；年津 /=Xen
mmS
annual balance 年度余额 iUl{_vb
annual disposable income 每年可动用收入 -=g`7^qa>
annual estimates 周年预算 %DRDe
annual fee 年费 c&R .
annual general meeting 周年大会 GWP"i77y0s
annual growth rate 年增率；每年增长率 8vUP{f6 {
annual long-term supplement 长期个案每年补助金 Vy(l
yD<6
annual pensionable emolument 可供计算退休金的年薪 5B98}N
annual report 年报 rj{'X /
Annual Report on the Consumer Price Index 《消费物价指数年报》 d2(eX \56Z
annual return 周年报表；周年申报表；每年报税表格 #X mN&83_
Annual Return Rules 《周年报表规则》 J qU%$[w
annual review of consumer prices 每年消费物价回顾 2TAy'BB;)
annual roll-forward basis 逐年延展方式 6^
KDc
annual salary 年薪 :0srFg?X
annual statement 年度报表；年度决算表 [N$@nA-d
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 ,lN!XP{M6w
annuitant 年金受益人 8zpK; +
annuity 年金 j^64 :3
annuity contract 年金合约 M vRuW:
annuity on human life 人寿年金 t+h"Y iT
antecedent debt 先前的债项 G\P*zz Sq
ante-dated cheque 倒填日期支票 fA+M/}=
anticipated expenditure 预期开支 r2xlcSn%
anticipated net profit 预期纯利 r &TxRsg{
anticipated revenue 预期收入 otPEJ^W&
anti-inflation measure 反通货膨胀措施 4CN8>J'-
anti-inflationary stance 反通货膨胀立场 4wNxn
lP
apparent deficit 表面赤字 wvq<5gy}
apparent financial solvency 表面偿债能力 M)b`~ |Wt
apparent partner 表面合伙人 q].C>R*ux8
application for personal assessment 个人入息课税申请书 QZwRg&d<o
application of fund 资金应用 Th!S?{v
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 m:"2I&0)WM
appointed actuary 委任精算师 ,fYO>l';`f
appointed auditor 委任核数师；委任审计师 525xm"Bs
appointed trustee 委任的受托人 :ss9-
appointer 委任人 m\~[^H~g
apportioned pro rata 按比例分摊 4Uwt--KtFh
apportionment 分配；分摊 AV8TP-Ls +
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZW\ h, 8%
apportionment formula 分摊方程式 w=f8UtY9@A
apportionment of estate duty 遗产税的分摊 -R\}
Q"
appraisal 估价；评估 [ PQG]"
appreciable growth 可观增长 >#8`Zy:/Y
appreciable impact 显着影响 *tP,Ol
appreciable increase 可观增长 1 r.q]^Pq~
appreciation 增值；升值 7,O^c +
appreciation against other currencies 相对其他货币升值 ;M JM~\L0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;eA~z"g
appreciation tax 增值税 &7<~Q\XZbI
appropriation 拨款；拨用；拨付 XRNL;X%}7
appropriation account 拨款帐目 fc\hQXYv
Appropriation Bill 拨款法案 W``e6RX-
appropriation-in-aid system 补助拨款办法 A"P1 B ]
approved assets 核准资产 LpF6e9V\Wp
approved basket stock 认可一篮子证券 nl?|X2?C
approved budget 核准预算 {@3=vBl%O+
approved charitable donation 认可慈善捐款 (
NiuAy
approved charitable institution 认可慈善机构 9(
B)
approved currency 核准货币；认可货币 C3memimN
approved estimates 核准预算 lX7#3ti:
approved estimates of expenditure 核准开支预算 KztF#[64W^
approved overseas insurer 核准海外保险人 Y< M
}'t
approved overseas trust company 核准海外信托公司 Rdv"Aj:
approved pooled investment fund 核准汇集投资基金 ry
U0x
approved provident fund scheme 认可公积金计划 pYa<u,>pN
approved provision 核准拨款 ll5Kd=3
approved redeemable share 核准可赎回股份 dk3\~m%Pv
approved regional stock 认可地区性证券 xbmOch}j6
approved retirement scheme 认可退休金计划 <4>6k7 W
approved subordinated loan 核准附属贷款 N4D
_ 43jz
arbitrage 套戥；套汇；套利 =RV$8.Xp
arbitrageur 套戥者；套汇者 M.l;!U!}
arbitrary amount 临时款项 \ tQi7yj4
arrangement 措施；安排；协定 Lh. L~M1X
arrears 欠款 O0Z'vbFG
arrears of pay 欠付薪酬 'i@Y #F%D
arrears of revenue 逾期未收税款；逾期未收的帐项 w}2yi#E[
articles of association 组织章程；组织细则；组织章程细则 v =L^jw
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,Y&kW'2
ascertainment of profit 确定利润 ZERd#7@m+
"Asia Clear" “亚洲结算系统”
