allotment 分配；配股 ^kg[n908Nw
allotment notice 股份配售通知；配股通知 {Rc!S? 8
allotment of shares 股份分配 A hjK*nJF
allowable 可获宽免；免税的 ) b<-=VR
allowable business loss 可扣除的营业亏损
?xTM mm
allowable expenses 可扣税的支出 =HJ)
!(
allowance 免税额；津贴；备抵；准备金 t
;wfp>El
allowance for debts 债项的免税额 SplE
Y!.k
allowance for depreciation by wear and tear 耗损折旧免税额 p3?!}VM!y
allowance for funeral expenses 殡殓费的免税额 r!/=Iy@
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #$!(8>YJ
allowance for repairs and outgoings 修葺及支出方面的免税额 B8 Ob~?
allowance to debtor 给债务人的津贴 ]Z/<H P$#
alteration of capital 资本更改 Mm7l!
alternate trustee 候补受托人 C$MaJHkiF
amalgamation 合并 4 ;G:.k!K
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u\~dsD2)q
ambit of charges 征税范围；收费范围 XXbA n-J
amended valuation 经修订的估值 PnB%vS
American Commodities Exchange 美国商品交易所 'FB?#C %U
American Express Bank Limited 美国运通银行 <b 0;Nf
American Stock Exchange 美国证券交易所 p-]v f$u
amortization 摊销 S}=d74(/n
amount due from banks 存放银行同业的款项 =-#>NlB$w
amount due from banks abroad 存放海外银行同业的款项 h rfu\ cI
amount due from holding companies 控股公司欠款 ') pXQ
amount due from local banks 存放本港银行同业的款项 WfbG } %&J
amount due to banks 银行同业的存款 <
C5
4cO
amount due to banks abroad 海外银行同业的存款 @ 2r9JqR[=
amount due to holding companies 控股公司存款 X+l &MD
amount due to local banks 本港银行同业的存款 1r6>.&p
amount due to outport banks 外埠银行同业的存款 lR5<
G
amount for note issue 发行纸币的款额 oj.f
uJD
amount of bond 担保契据的款额 H,r> @Y
amount of consideration 代价款额 YGp8./ma<I
amount of contribution 供款数额 YE<_a;yh1
amount of indebtedness 负债款额 Xg>nb1e
amount of principal of the loan 贷款本金额 KPGo*m Y
amount of rates chargeable 应征差饷数额 2
1Z}Zj
amount of share capital 股本额 sSVgDQ~q
amount of sums assured 承保款额 3QL I|VpO
amount of variation 变动幅度 )6?(K"T
amount of vote 拨款数额 Jv
amount payable 应付款额 U=_O*n?N-d
amount receivable 应收款额 g'G"`)~ 2
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9IFK 4>&O6
analysis 分析 $$E! u}
ancillary risk 附属风险 7P}&<;5zD
annual account 周年帐目；周年帐目报表；年度决算；年结 B+:'Ld](
annual accounting date 年结日期 i7h!,vaK
annual allowance 每年免税额；年积金；年度津贴；年津 F?b5 !<5
annual balance 年度余额 N (<4nAE
annual disposable income 每年可动用收入 /15e-(Zz/
annual estimates 周年预算 g ~FA:R
annual fee 年费 hL:n9G
annual general meeting 周年大会 8BUPvaP<[
annual growth rate 年增率；每年增长率 )bc0 t]Fs
annual long-term supplement 长期个案每年补助金 8 VMe#41
annual pensionable emolument 可供计算退休金的年薪 K07b#`NF6
annual report 年报 Fl,(KST z
Annual Report on the Consumer Price Index 《消费物价指数年报》 +bwSu)k
annual return 周年报表；周年申报表；每年报税表格 <"I#lib
Annual Return Rules 《周年报表规则》 V:?exJg9
annual review of consumer prices 每年消费物价回顾 Sp+ zP-3
annual roll-forward basis 逐年延展方式 YEG RM$'`
annual salary 年薪 2/.E uf
annual statement 年度报表；年度决算表 L\L/+yNv:G
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0eQwi l@
annuitant 年金受益人 Wi3:;`>G<p
annuity 年金 BbA7X
annuity contract 年金合约 %";bgU2Q
annuity on human life 人寿年金 CR$\$-
antecedent debt 先前的债项 s{v!jZ
ante-dated cheque 倒填日期支票 I_ "1.
anticipated expenditure 预期开支 JTuU}nm+
anticipated net profit 预期纯利 #Z8=
z*4
anticipated revenue 预期收入 H+&c=~D\_
anti-inflation measure 反通货膨胀措施 hr9[$4'H
anti-inflationary stance 反通货膨胀立场 ;0lHi4 c0
apparent deficit 表面赤字 8c-r;DE
apparent financial solvency 表面偿债能力 D+Osz
apparent partner 表面合伙人 \W5fcxf
application for personal assessment 个人入息课税申请书 :f?};t+
application of fund 资金应用 uveby:d h
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 Ew>E]Ys
appointed actuary 委任精算师 }^).Y7{g[
appointed auditor 委任核数师；委任审计师 g9 .b6}w!
appointed trustee 委任的受托人 XW]'by
appointer 委任人 qx3@]9
apportioned pro rata 按比例分摊 if6/ +7
apportionment 分配；分摊 _U%a`%tU.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =b{wzx} e
apportionment formula 分摊方程式 zTODV<-`
apportionment of estate duty 遗产税的分摊 \{W}
appraisal 估价；评估 E/MD ]ox
appreciable growth 可观增长 ?kfLOJQ:I
appreciable impact 显着影响 wO6
D\#
appreciable increase 可观增长 d>j`|(\
appreciation 增值；升值 4+fWIY1
"
appreciation against other currencies 相对其他货币升值 n&V \s0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %3B0s?,I
appreciation tax 增值税 pSM\( kVKa
appropriation 拨款；拨用；拨付 y7ng/vqM7
appropriation account 拨款帐目 'C iV=&3/
Appropriation Bill 拨款法案 Bf37/kkf(
appropriation-in-aid system 补助拨款办法 ^m ^4LDt
approved assets 核准资产 ~gz_4gzb
approved basket stock 认可一篮子证券 |X :"AH"S
approved budget 核准预算 R-Y07A
approved charitable donation 认可慈善捐款 S >
AM?
approved charitable institution 认可慈善机构 I" TFj$Pg
approved currency 核准货币；认可货币 JHN{vB
approved estimates 核准预算 O,m0Xb2s]~
approved estimates of expenditure 核准开支预算 ~ ;CnwG
approved overseas insurer 核准海外保险人 WCc7 MK
approved overseas trust company 核准海外信托公司 .wj?}Fr?97
approved pooled investment fund 核准汇集投资基金 JDi\?m d.
approved provident fund scheme 认可公积金计划 )$[.XKoT
approved provision 核准拨款 x< _uwL2a
approved redeemable share 核准可赎回股份
9" T&P_
approved regional stock 认可地区性证券 Bf
{h\
>q
approved retirement scheme 认可退休金计划 m Q# 0c_
approved subordinated loan 核准附属贷款 _ISIq3A?
arbitrage 套戥；套汇；套利 :m~R<BQ"
arbitrageur 套戥者；套汇者 v<+5B5"1
arbitrary amount 临时款项 Npq_1L
arrangement 措施；安排；协定 3i KBVN
arrears 欠款 /_yJ;l /K
arrears of pay 欠付薪酬 K"lZwU\:On
arrears of revenue 逾期未收税款；逾期未收的帐项 NGsG4y^g?z
articles of association 组织章程；组织细则；组织章程细则 7OF6;@<
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ces|HPBa&6
ascertainment of profit 确定利润 lOk'stLNa&
"Asia Clear" “亚洲结算系统”
