allotment 分配；配股 Pcw6!xH
allotment notice 股份配售通知；配股通知 TY Qwy*
allotment of shares 股份分配 [w -l?
allowable 可获宽免；免税的 t
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allowable business loss 可扣除的营业亏损 5:kH;/
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allowable expenses 可扣税的支出 ndeebXw*
allowance 免税额；津贴；备抵；准备金
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allowance for debts 债项的免税额 d20gf:@BM
allowance for depreciation by wear and tear 耗损折旧免税额 /FIE: Io
allowance for funeral expenses 殡殓费的免税额 W]nSR RWco
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J
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allowance for repairs and outgoings 修葺及支出方面的免税额 qs QNjt
allowance to debtor 给债务人的津贴 Yc'kvj)_M
alteration of capital 资本更改 0q'w8]m
alternate trustee 候补受托人 ObiT-D?)g
amalgamation 合并 a|?4 )
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h}xeChw]
ambit of charges 征税范围；收费范围 rp0ZvEX
amended valuation 经修订的估值 |gU(s
American Commodities Exchange 美国商品交易所 }6@pJ G
American Express Bank Limited 美国运通银行 u07pq4Ly
American Stock Exchange 美国证券交易所 et }T %~T
amortization 摊销 AU$Uxwz4
amount due from banks 存放银行同业的款项 p8]68!=W\F
amount due from banks abroad 存放海外银行同业的款项 /jRRf"B
amount due from holding companies 控股公司欠款 I hA* "
amount due from local banks 存放本港银行同业的款项 QPfc(Z
amount due to banks 银行同业的存款 +mp@b942*
amount due to banks abroad 海外银行同业的存款 VL*ovD%-
amount due to holding companies 控股公司存款 |P%D kM*X
amount due to local banks 本港银行同业的存款 3l#IPRn9AO
amount due to outport banks 外埠银行同业的存款 dS< C@(
amount for note issue 发行纸币的款额 uNHF'?X
amount of bond 担保契据的款额 >mjNmh7
amount of consideration 代价款额 _C`K*u
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amount of contribution 供款数额 kJ Mf
amount of indebtedness 负债款额 -]t,E,(!
amount of principal of the loan 贷款本金额
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amount of rates chargeable 应征差饷数额 -
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amount of share capital 股本额 (4Z ts0O\
amount of sums assured 承保款额 9t#S= DP
amount of variation 变动幅度 U~ck!\0&T
amount of vote 拨款数额 &Y^WP?HS
amount payable 应付款额 "1HRLci
amount receivable 应收款额 %,k] [V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zBe8,, e
analysis 分析 Q J7 L7S
ancillary risk 附属风险 PgRDKygE
annual account 周年帐目；周年帐目报表；年度决算；年结 ~R@Nd~L
annual accounting date 年结日期 [NTt
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annual allowance 每年免税额；年积金；年度津贴；年津 *7wAkljP
annual balance 年度余额
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annual disposable income 每年可动用收入
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annual estimates 周年预算 &[ ;HYgp
annual fee 年费 Ix (><#P
annual general meeting 周年大会 4M^G`WA}t9
annual growth rate 年增率；每年增长率 HVC >9_:]
annual long-term supplement 长期个案每年补助金
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annual pensionable emolument 可供计算退休金的年薪 W< E4
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annual report 年报 ) u qA(R>
Annual Report on the Consumer Price Index 《消费物价指数年报》 UF@XK">
annual return 周年报表；周年申报表；每年报税表格 h`H ,a7
Annual Return Rules 《周年报表规则》 }ga@ />Sl&
annual review of consumer prices 每年消费物价回顾 Y]3>7 q%
annual roll-forward basis 逐年延展方式 m ]cHF.: 5
annual salary 年薪 \l@,B +)
annual statement 年度报表；年度决算表 jvQ*t_L
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 | a# f\
annuitant 年金受益人 X B_ B4X1R
annuity 年金 {je -I9%OK
annuity contract 年金合约 w &%~3Cz.
annuity on human life 人寿年金 H
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antecedent debt 先前的债项 56Vb+0
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ante-dated cheque 倒填日期支票 [o<VVtB.Gk
anticipated expenditure 预期开支 @ S 7sr-
anticipated net profit 预期纯利 <dvy "Dx
anticipated revenue 预期收入 =lVK IW
anti-inflation measure 反通货膨胀措施 Rv/Bh< t
anti-inflationary stance 反通货膨胀立场 59Gk3frk(
apparent deficit 表面赤字 Q
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apparent financial solvency 表面偿债能力 s\P2Bp_{
apparent partner 表面合伙人 g c?#pP
application for personal assessment 个人入息课税申请书 (k|_ J42[
application of fund 资金应用 <En gi !
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 >N.]|\V
appointed actuary 委任精算师 Y!T
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appointed auditor 委任核数师；委任审计师 vC5n[0
appointed trustee 委任的受托人 z1Ov|Q`
appointer 委任人 51QRM32Y
apportioned pro rata 按比例分摊 E. U _W
apportionment 分配；分摊 +Lnsr\BA
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fhCc ! \
apportionment formula 分摊方程式 /AQMFx4-5
apportionment of estate duty 遗产税的分摊 V
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appraisal 估价；评估 e0$=!QlPr
appreciable growth 可观增长 :(H> 2xS,s
appreciable impact 显着影响 9Fr3pRIJ
appreciable increase 可观增长 A?@@*$&
appreciation 增值；升值 Ii:>xuF&
appreciation against other currencies 相对其他货币升值 D3x /OyG(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OGY"<YH6
appreciation tax 增值税 8dlw-Q'S
appropriation 拨款；拨用；拨付 XduV+$ 03
appropriation account 拨款帐目 y7|P-3[ 4w
Appropriation Bill 拨款法案 %G?;!Lz
appropriation-in-aid system 补助拨款办法 {Ions~ cO)
approved assets 核准资产 R9! Uo
approved basket stock 认可一篮子证券 ~M(5Ho
approved budget 核准预算 >pr=|$zk=
approved charitable donation 认可慈善捐款 bUY>st'
approved charitable institution 认可慈善机构 `~W -Xx
approved currency 核准货币；认可货币 r
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approved estimates 核准预算 -D^}S"'
approved estimates of expenditure 核准开支预算 ~I(Hc.Q
approved overseas insurer 核准海外保险人 M1%Dg'}G
approved overseas trust company 核准海外信托公司 ?}B:
approved pooled investment fund 核准汇集投资基金 RO3oP1@B
approved provident fund scheme 认可公积金计划 (4 %Y HS8
approved provision 核准拨款 -uH#VP{0M
approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券 g%k`
approved retirement scheme 认可退休金计划 \))=gu)I
approved subordinated loan 核准附属贷款 Ia'ZV7'
arbitrage 套戥；套汇；套利 y8\S}E 0
arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项 ov\HsTeZ
arrangement 措施；安排；协定 8#
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arrears 欠款 d;+[i
arrears of pay 欠付薪酬 Z,X'-7YkU
arrears of revenue 逾期未收税款；逾期未收的帐项
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articles of association 组织章程；组织细则；组织章程细则 &k8vWXMGk%
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3 or\:
ascertainment of profit 确定利润 .{S8f#p9T
"Asia Clear" “亚洲结算系统”
