allotment 分配；配股 o*t4zF&n
allotment notice 股份配售通知；配股通知 {V^|9j:\K
allotment of shares 股份分配 /ucS*m:<x
allowable 可获宽免；免税的 Oxp !G7qfo
allowable business loss 可扣除的营业亏损 cr`NHl/XF
allowable expenses 可扣税的支出 @ * <`*W
allowance 免税额；津贴；备抵；准备金 ]3\%i2NM
allowance for debts 债项的免税额 e Y V Jk7
allowance for depreciation by wear and tear 耗损折旧免税额 n~Yr`5+Z
allowance for funeral expenses 殡殓费的免税额 1a ]P+-@u[
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _2a)b(<tF
allowance for repairs and outgoings 修葺及支出方面的免税额 (&KBYiwr
allowance to debtor 给债务人的津贴 !{+a2wi
alteration of capital 资本更改 xxQgX~'x
alternate trustee 候补受托人 ] :SbvsPm
amalgamation 合并 R* `=Bk0+
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'U l^V
ambit of charges 征税范围；收费范围 *%ta5a
amended valuation 经修订的估值 }Pm; xHnf&
American Commodities Exchange 美国商品交易所 1wg#4h43l
American Express Bank Limited 美国运通银行 Vo;0i$
American Stock Exchange 美国证券交易所 R xA:>yOPn
amortization 摊销 RI3GAd
amount due from banks 存放银行同业的款项 3^,p$D<T:,
amount due from banks abroad 存放海外银行同业的款项 N[z R%(YS
amount due from holding companies 控股公司欠款 C klIrD{
amount due from local banks 存放本港银行同业的款项 [y&uc
amount due to banks 银行同业的存款 @b9qBJfQ
amount due to banks abroad 海外银行同业的存款 ]p@q.P
amount due to holding companies 控股公司存款 s}<i[hY>
amount due to local banks 本港银行同业的存款 ; w<r/dK
amount due to outport banks 外埠银行同业的存款 FmhT^
amount for note issue 发行纸币的款额 v hGX&
amount of bond 担保契据的款额 XE$;Z'Qhjm
amount of consideration 代价款额 m2\[L/W ]
amount of contribution 供款数额 {rzvZ0-j}
amount of indebtedness 负债款额 &U_T1-UR2
amount of principal of the loan 贷款本金额 yTR5*{?j
amount of rates chargeable 应征差饷数额 "
V4@nv
amount of share capital 股本额 8wLGmv^
amount of sums assured 承保款额 8xt8kf*k
amount of variation 变动幅度 &e3pmHp'
amount of vote 拨款数额 +,zV
[ \
amount payable 应付款额 Hbl&)!I
amount receivable 应收款额 d-jZ 5nl(
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j GUegeq
analysis 分析 8I7JsCj
ancillary risk 附属风险 20w4
'@sq
annual account 周年帐目；周年帐目报表；年度决算；年结 T[- %b9h>
annual accounting date 年结日期 T}jW,Ost
annual allowance 每年免税额；年积金；年度津贴；年津 q\ /xx`L
annual balance 年度余额 4xF}rm
annual disposable income 每年可动用收入 6~O;t'd
annual estimates 周年预算 ]zz%gZz
annual fee 年费 ~cf)wrP
annual general meeting 周年大会 JYnyo$m/
annual growth rate 年增率；每年增长率 ETm :KbS
annual long-term supplement 长期个案每年补助金 ao"Z%#Jb~
annual pensionable emolument 可供计算退休金的年薪 (@NW2
annual report 年报 t9r
R>Y9
Annual Report on the Consumer Price Index 《消费物价指数年报》 `-g$
0lm7
annual return 周年报表；周年申报表；每年报税表格 cv_
t2m
Annual Return Rules 《周年报表规则》 -Dwe,N"{2
annual review of consumer prices 每年消费物价回顾 E %?>
%h
annual roll-forward basis 逐年延展方式 ~m4 LL[
annual salary 年薪 }_D{|! !!T
annual statement 年度报表；年度决算表 8:U0M'}u>
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 XO5
E-Nh
annuitant 年金受益人 ` ( 'NH]^
annuity 年金 SC--jhDZ
annuity contract 年金合约 +hcJ!$J7
annuity on human life 人寿年金 ]/|DCxQ
antecedent debt 先前的债项 1U(!%},
ante-dated cheque 倒填日期支票 v}=pxWhm
anticipated expenditure 预期开支 %reW/;)l{
anticipated net profit 预期纯利 zVis"g`
anticipated revenue 预期收入 _ucixM #
anti-inflation measure 反通货膨胀措施 m4^VlE,`Dh
anti-inflationary stance 反通货膨胀立场 i "aQm
apparent deficit 表面赤字 H'I5LYsXO~
apparent financial solvency 表面偿债能力 f[q _ eY
apparent partner 表面合伙人 RN$q,f[#
application for personal assessment 个人入息课税申请书 r ;O?`~2'4
application of fund 资金应用 <9x|)2P
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 X7SSTcA
appointed actuary 委任精算师 knzQ)iv&&
appointed auditor 委任核数师；委任审计师 iZ0.rcQj'o
appointed trustee 委任的受托人 D=B :tP
appointer 委任人 fO83 7
apportioned pro rata 按比例分摊 u1|v3/Q-
apportionment 分配；分摊 ]j.!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +!t *LSF
apportionment formula 分摊方程式 !q8A!P4|'
apportionment of estate duty 遗产税的分摊 D"K! ELGW
appraisal 估价；评估 d;a"rq@a)
appreciable growth 可观增长 &VxK
AQMxN
appreciable impact 显着影响 bBQHxH}vi
appreciable increase 可观增长 ]0pI6"
appreciation 增值；升值 qz 29f
appreciation against other currencies 相对其他货币升值 hysxHOL
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Bb I),iP
appreciation tax 增值税 xRF_'|e
appropriation 拨款；拨用；拨付 R=W$3Ue~,
appropriation account 拨款帐目 0.#% KfQ
Appropriation Bill 拨款法案 Y3xEFqMU
appropriation-in-aid system 补助拨款办法 fVq, ?
approved assets 核准资产 Koz0Xy
approved basket stock 认可一篮子证券 SNV ;s,
approved budget 核准预算 .>'J ^^
approved charitable donation 认可慈善捐款 pe+m%;nzR
approved charitable institution 认可慈善机构 |\]pTA$2
approved currency 核准货币；认可货币 tOPk x(
approved estimates 核准预算 B,Jn.YX
approved estimates of expenditure 核准开支预算 )' 2vUt`_7
approved overseas insurer 核准海外保险人 mW)"~sA
approved overseas trust company 核准海外信托公司 ~'):1}KN]
approved pooled investment fund 核准汇集投资基金 7.C]ZcU
approved provident fund scheme 认可公积金计划 !Tu.A@
approved provision 核准拨款 .\)p3pC)
approved redeemable share 核准可赎回股份 1'5 !")r
approved regional stock 认可地区性证券 Z8pZm`g)T
approved retirement scheme 认可退休金计划
=Po Pp
approved subordinated loan 核准附属贷款 + >v{#A_u
arbitrage 套戥；套汇；套利 2 aQ}|
`
arbitrageur 套戥者；套汇者 dRTpGz
arbitrary amount 临时款项 b; I!Cy D
arrangement 措施；安排；协定 m >b
i$Y
arrears 欠款 ;"%luQA<w
arrears of pay 欠付薪酬 YGLR%PYv"
arrears of revenue 逾期未收税款；逾期未收的帐项 c:}K(yAdd
articles of association 组织章程；组织细则；组织章程细则 q 5w)i
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 td+[Na0d
ascertainment of profit 确定利润 hpticW |
"Asia Clear" “亚洲结算系统”
