allotment 分配；配股 (@=h(u .
allotment notice 股份配售通知；配股通知 qV-1aaA
allotment of shares 股份分配 gm1RQ^n,@.
allowable 可获宽免；免税的 T y*+?
#`
allowable business loss 可扣除的营业亏损 o ?aF
allowable expenses 可扣税的支出 ?Iag-g9#=m
allowance 免税额；津贴；备抵；准备金 8< J3Xe
allowance for debts 债项的免税额 $ -
Y8@bw
allowance for depreciation by wear and tear 耗损折旧免税额 gRZ !=z[&
allowance for funeral expenses 殡殓费的免税额 !P6?nS
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7_eV.'h
allowance for repairs and outgoings 修葺及支出方面的免税额 f*^bV_
allowance to debtor 给债务人的津贴 "5<YN#
alteration of capital 资本更改 !yz3:Yz
u
alternate trustee 候补受托人 $MM[`^~
amalgamation 合并 x6vkd%fCj
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EEvi_Z932
ambit of charges 征税范围；收费范围 51ILR9 Bc_
amended valuation 经修订的估值 uI3oPP> $
American Commodities Exchange 美国商品交易所 VS65SxHA
American Express Bank Limited 美国运通银行 N1U.1~U
American Stock Exchange 美国证券交易所 INR RA
amortization 摊销 $-(lp0\*
amount due from banks 存放银行同业的款项 BLm}mb#/{
amount due from banks abroad 存放海外银行同业的款项 oq (W|
amount due from holding companies 控股公司欠款 }$* z:E
amount due from local banks 存放本港银行同业的款项 9MbF:
amount due to banks 银行同业的存款 @}' ?o_/C
amount due to banks abroad 海外银行同业的存款 dE 3M
amount due to holding companies 控股公司存款 ZR8y
9mx2"
amount due to local banks 本港银行同业的存款 ]UZP dw1D
amount due to outport banks 外埠银行同业的存款 \#gguq?[
amount for note issue 发行纸币的款额 ft!D2M
amount of bond 担保契据的款额 s,M] f,T
amount of consideration 代价款额 +u
lxCm_lV
amount of contribution 供款数额 {RD9
j1
amount of indebtedness 负债款额 Wq<H sJd/
amount of principal of the loan 贷款本金额
af/0e}-
amount of rates chargeable 应征差饷数额 BM87f:d
amount of share capital 股本额 <W*6=HZ'
amount of sums assured 承保款额 m=w #l>!
amount of variation 变动幅度 V0_^==V s
amount of vote 拨款数额 n+ s=u$%qn
amount payable 应付款额 C]3^:b+
amount receivable 应收款额 p.,`3"C1
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X#X /P
analysis 分析 g$z6 *bL
ancillary risk 附属风险 >&T J
annual account 周年帐目；周年帐目报表；年度决算；年结 4OG 1_6K
annual accounting date 年结日期 S5cs(}Bq
annual allowance 每年免税额；年积金；年度津贴；年津 j3[kG#
annual balance 年度余额 rgEN~e'
annual disposable income 每年可动用收入 >=3oe.$)
annual estimates 周年预算 p1IN%*IV+o
annual fee 年费 &-Q_%e M^
annual general meeting 周年大会 R,-DP/ (im
annual growth rate 年增率；每年增长率 ^ JU#_
annual long-term supplement 长期个案每年补助金 $6d5W=u$H
annual pensionable emolument 可供计算退休金的年薪 xzf/W+.>.
annual report 年报 (
;KTV* 1
Annual Report on the Consumer Price Index 《消费物价指数年报》 # 5X+. !L
annual return 周年报表；周年申报表；每年报税表格 Yv[<c!\
Annual Return Rules 《周年报表规则》 S4!B;,?AxN
annual review of consumer prices 每年消费物价回顾 'Xa sd3*Py
annual roll-forward basis 逐年延展方式 .pb lI
annual salary 年薪
)t,efg
annual statement 年度报表；年度决算表 "~"=e
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 r6nWrO>y
annuitant 年金受益人 %htwq ]rZd
annuity 年金 m; vm7]5
annuity contract 年金合约 6-\M }xq?
annuity on human life 人寿年金 ^j1i CL!
antecedent debt 先前的债项 IY hn*
ante-dated cheque 倒填日期支票 I"D}amuv
anticipated expenditure 预期开支 !{A#\~,
anticipated net profit 预期纯利 T5_rPz
anticipated revenue 预期收入 \WZSY||C|_
anti-inflation measure 反通货膨胀措施 LXRIo2ynuw
anti-inflationary stance 反通货膨胀立场 [] R8VC>Ah
apparent deficit 表面赤字 uao#=]?)
apparent financial solvency 表面偿债能力 G6X 5`eLQ
apparent partner 表面合伙人 Bey9P)_O
f
application for personal assessment 个人入息课税申请书 [MeFj! (
application of fund 资金应用 5+/XO>P1m|
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 Qn@[{%),4
appointed actuary 委任精算师 L;
<Pod
appointed auditor 委任核数师；委任审计师 'Ojxzz*tT
appointed trustee 委任的受托人 QL-E4]
appointer 委任人 >{"E~U
apportioned pro rata 按比例分摊 &InFC5A
apportionment 分配；分摊 1:q`KkJx
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6<YA oo
apportionment formula 分摊方程式 , fh K
apportionment of estate duty 遗产税的分摊
nMBF/75
appraisal 估价；评估 t1!>EI`
appreciable growth 可观增长 -e_pw,5c '
appreciable impact 显着影响 uFfk!
appreciable increase 可观增长 id>2G
%Tx
appreciation 增值；升值 .F0Q< s9
appreciation against other currencies 相对其他货币升值 12}!oS~_
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "?'9\ <>
appreciation tax 增值税 -E.fo._L5
appropriation 拨款；拨用；拨付 BfD C[(n`
appropriation account 拨款帐目 8,)<,g-/=
Appropriation Bill 拨款法案 bDq<]h_7
appropriation-in-aid system 补助拨款办法 lXut Z<S[
approved assets 核准资产 ~b6c:db3
approved basket stock 认可一篮子证券 t* =i8` 8
approved budget 核准预算 |Pv)&'B"
approved charitable donation 认可慈善捐款 GFvLd:p` [
approved charitable institution 认可慈善机构 $,nidK!"
approved currency 核准货币；认可货币 r(g# 3i4Q
approved estimates 核准预算 9x#T j/5%
approved estimates of expenditure 核准开支预算 , Q )
approved overseas insurer 核准海外保险人 Axla @
approved overseas trust company 核准海外信托公司 JcC 2Zn6
approved pooled investment fund 核准汇集投资基金 6U1_Wk ?
approved provident fund scheme 认可公积金计划 ~pwk[Q!
approved provision 核准拨款 H@
sM$8
approved redeemable share 核准可赎回股份 ~ e686L0j
approved regional stock 认可地区性证券 sl)]yCD|5
approved retirement scheme 认可退休金计划 "!:)qVL^
approved subordinated loan 核准附属贷款 ?BU?c:"f
arbitrage 套戥；套汇；套利 U XOf
arbitrageur 套戥者；套汇者 hwSxdT6
arbitrary amount 临时款项 jPs{ Mr<
arrangement 措施；安排；协定 S) ` @)sr
arrears 欠款 .qCI! %fg
arrears of pay 欠付薪酬 USKC, &6&}
arrears of revenue 逾期未收税款；逾期未收的帐项 EnEaUb?P
articles of association 组织章程；组织细则；组织章程细则 )g ?'Nz
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WdbHT|.Aj
ascertainment of profit 确定利润 -`
1)yhS
"Asia Clear" “亚洲结算系统”
