allotment 分配；配股 3 M#x)cW
allotment notice 股份配售通知；配股通知 fh#:j[R4e
allotment of shares 股份分配 a1,)1 y~
allowable 可获宽免；免税的 ZayJllaq^
allowable business loss 可扣除的营业亏损 .ATpwFal
allowable expenses 可扣税的支出 Z~:)hwF
allowance 免税额；津贴；备抵；准备金 lDS y$
allowance for debts 债项的免税额 2Z; !N37U
allowance for depreciation by wear and tear 耗损折旧免税额 enk`I$Xx
allowance for funeral expenses 殡殓费的免税额 =svFw &q"
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Wvb ~ j
allowance for repairs and outgoings 修葺及支出方面的免税额 g?
vz\_
allowance to debtor 给债务人的津贴 %YVPm*J ~
alteration of capital 资本更改 :k9T `Aa]
alternate trustee 候补受托人 "8Dm7)nB
amalgamation 合并 1 |z4]R,<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m mF0RNE
ambit of charges 征税范围；收费范围 R3g)LnN
amended valuation 经修订的估值 BOpZ8p'eH1
American Commodities Exchange 美国商品交易所 A 6z2KVk
American Express Bank Limited 美国运通银行 E8 C8kH]
American Stock Exchange 美国证券交易所 mJ%^`mrI
amortization 摊销 P`rfDQoZ
amount due from banks 存放银行同业的款项 .1(_7!m@
amount due from banks abroad 存放海外银行同业的款项 VjM/'V5
amount due from holding companies 控股公司欠款 !\ b-Ot(
amount due from local banks 存放本港银行同业的款项 \7\sx:!$
amount due to banks 银行同业的存款 CG uuadNI
amount due to banks abroad 海外银行同业的存款 Boj R"
amount due to holding companies 控股公司存款 :@(1~Hm
amount due to local banks 本港银行同业的存款 %=z>kU1|
amount due to outport banks 外埠银行同业的存款 q:_:E*o
amount for note issue 发行纸币的款额 ,RV>F_
amount of bond 担保契据的款额 !S~)U{SSK
amount of consideration 代价款额 7,)E1dx -V
amount of contribution 供款数额 0}GO
$%l
amount of indebtedness 负债款额 +< $(ez
amount of principal of the loan 贷款本金额 N_G&n w
amount of rates chargeable 应征差饷数额 "= 2\kZ
amount of share capital 股本额 x~k3kj
amount of sums assured 承保款额 >QDyG8*
amount of variation 变动幅度 Cuylozj$&
amount of vote 拨款数额 X$<pt,}%
amount payable 应付款额 t!4 (a0\$F
amount receivable 应收款额 !I |_vJ@<
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ; &rxwL
analysis 分析 +:Xg7H*
ancillary risk 附属风险 O:v#M]
annual account 周年帐目；周年帐目报表；年度决算；年结 ' !$ QI@@
annual accounting date 年结日期 |keU+De
annual allowance 每年免税额；年积金；年度津贴；年津 5NkF_&S_1
annual balance 年度余额 !" FEp
annual disposable income 每年可动用收入 _)@G,E33f@
annual estimates 周年预算 0~<?*{~
annual fee 年费 Z/W f
annual general meeting 周年大会 e O~p"d-|
annual growth rate 年增率；每年增长率 <e&v[
annual long-term supplement 长期个案每年补助金 _W@sFv%sj
annual pensionable emolument 可供计算退休金的年薪 shGUG;
annual report 年报 5%wA"_
Annual Report on the Consumer Price Index 《消费物价指数年报》 UV|{za$&/
annual return 周年报表；周年申报表；每年报税表格 NXLb'mH~
Annual Return Rules 《周年报表规则》 xqdkc ^b
annual review of consumer prices 每年消费物价回顾 FoE}j
annual roll-forward basis 逐年延展方式 S#CaJ} M
annual salary 年薪 Q?hf
2iw
annual statement 年度报表；年度决算表 #++:`Z
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 wo62 R&ac
annuitant 年金受益人 LQqba4$
annuity 年金 37n 2 #E
annuity contract 年金合约 F.(W`H*1+
annuity on human life 人寿年金
H.h Kh
antecedent debt 先前的债项 3]i w3M
ante-dated cheque 倒填日期支票 ^0"fP G`
anticipated expenditure 预期开支 Ww~C[8q
anticipated net profit 预期纯利 W rT_7
anticipated revenue 预期收入 Nnn~7
anti-inflation measure 反通货膨胀措施 5~>j98K
anti-inflationary stance 反通货膨胀立场 Na]IT CVR
apparent deficit 表面赤字 Y 8}y0]V
apparent financial solvency 表面偿债能力 R,7.o4Wt
apparent partner 表面合伙人 %/)z!}{
application for personal assessment 个人入息课税申请书 EWl9rF@I
application of fund 资金应用 ;Ym6ey0t
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 +
S5uxO
appointed actuary 委任精算师 ao7M([ff
appointed auditor 委任核数师；委任审计师 Lcg1X3$G
appointed trustee 委任的受托人 I+Y Z+
appointer 委任人 )-XD=
]
apportioned pro rata 按比例分摊 2/
)~$0
apportionment 分配；分摊 o8g] ho
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gj iS+N[
apportionment formula 分摊方程式 Z3<lJk\Y
apportionment of estate duty 遗产税的分摊 3Zz_wr6
appraisal 估价；评估 lib^JJF
appreciable growth 可观增长 R0w~ Z
appreciable impact 显着影响 <}mA>c'k
appreciable increase 可观增长 A\"4[PXpQ
appreciation 增值；升值 79Aa~ +i'_
appreciation against other currencies 相对其他货币升值 e2xKo1?I
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SA"4|#3>7
appreciation tax 增值税 D41. $t[
appropriation 拨款；拨用；拨付 V1i^# ;
appropriation account 拨款帐目 ?!t O'}?
Appropriation Bill 拨款法案 _4{3^QZq5
appropriation-in-aid system 补助拨款办法 ?iaO+G &|
approved assets 核准资产 17 :7w
approved basket stock 认可一篮子证券 ee<'j~{A
approved budget 核准预算 EE9eG31|r
approved charitable donation 认可慈善捐款 t }K8{
V
approved charitable institution 认可慈善机构 rWL&-AZQl
approved currency 核准货币；认可货币 AgDXpa
q
approved estimates 核准预算 mmC MsBfL
approved estimates of expenditure 核准开支预算 FIJ]`
approved overseas insurer 核准海外保险人 RR`\q >|
approved overseas trust company 核准海外信托公司 %Zeb#//Jz
approved pooled investment fund 核准汇集投资基金 ju.`c->k"
approved provident fund scheme 认可公积金计划 U~|)=+%O
approved provision 核准拨款 n>o= RQ2
approved redeemable share 核准可赎回股份 f'j<v
approved regional stock 认可地区性证券 HS. eK#:N
approved retirement scheme 认可退休金计划 + >tSO!}[
approved subordinated loan 核准附属贷款
* P12d
arbitrage 套戥；套汇；套利 S>[&]
arbitrageur 套戥者；套汇者 >'3n sR
arbitrary amount 临时款项 \ 6Y%z
arrangement 措施；安排；协定 }y|_v^
arrears 欠款 
