allotment 分配；配股 }a;H2&bu
allotment notice 股份配售通知；配股通知 R@#xPv4o%
allotment of shares 股份分配 "ru YMSpU
allowable 可获宽免；免税的 _St ":9'uU
allowable business loss 可扣除的营业亏损 @?RaU4e
allowable expenses 可扣税的支出 G'`^U}9V\
allowance 免税额；津贴；备抵；准备金 7yjun|Lt}X
allowance for debts 债项的免税额 YP[8d,
allowance for depreciation by wear and tear 耗损折旧免税额 3Kc9*] D
allowance for funeral expenses 殡殓费的免税额 putRc??o;
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^Vi{
._r
allowance for repairs and outgoings 修葺及支出方面的免税额 %{rPA3Xoy
allowance to debtor 给债务人的津贴 hhz#I A6,
alteration of capital 资本更改 hAs ReZ ?
alternate trustee 候补受托人 L9oLdWa(C
amalgamation 合并 -q8l"i>h=
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lI~8[[$xd
ambit of charges 征税范围；收费范围 my/KsB
amended valuation 经修订的估值 @R< z=n"
American Commodities Exchange 美国商品交易所 X"9N < )C
American Express Bank Limited 美国运通银行 6"NtVfui
American Stock Exchange 美国证券交易所 +d?|R5{3
amortization 摊销 x!7r7|iV
amount due from banks 存放银行同业的款项 !p76I=H%
amount due from banks abroad 存放海外银行同业的款项 L)4~:f)B
amount due from holding companies 控股公司欠款 ~0[(-4MA
amount due from local banks 存放本港银行同业的款项 Yf/e(nV
amount due to banks 银行同业的存款 @n=&muC}
amount due to banks abroad 海外银行同业的存款 s}-j.jzB{
amount due to holding companies 控股公司存款 #;5Q d'
amount due to local banks 本港银行同业的存款 JLz32 %-M
amount due to outport banks 外埠银行同业的存款 YWJ$Pp
amount for note issue 发行纸币的款额 @^DVA}*b)
amount of bond 担保契据的款额 HAo=t
amount of consideration 代价款额 ]')y(_{
amount of contribution 供款数额 r)Vpt
fg;
amount of indebtedness 负债款额 vz|(KN[
amount of principal of the loan 贷款本金额 vxug>2
amount of rates chargeable 应征差饷数额 |ICn/r~
amount of share capital 股本额 Ya> AI.!K
amount of sums assured 承保款额 P#Whh
amount of variation 变动幅度 n).*= YLN
amount of vote 拨款数额 EZ zR"W/
amount payable 应付款额 _CTg")0o
amount receivable 应收款额 c`&g.s@N\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /n6ZN4
analysis 分析 H:OpS-b
ancillary risk 附属风险 aOd | ;Z
annual account 周年帐目；周年帐目报表；年度决算；年结 R*D5n>~
annual accounting date 年结日期 2( x|
%
annual allowance 每年免税额；年积金；年度津贴；年津 w{u,Y
M(Q
annual balance 年度余额 t)uxW
7
annual disposable income 每年可动用收入 q#I'@Jbj
annual estimates 周年预算 ;(jL`L F
annual fee 年费 F FcIOn
annual general meeting 周年大会 8)1=5 n
annual growth rate 年增率；每年增长率 _n !>*A!
annual long-term supplement 长期个案每年补助金 2b,edJVt?
annual pensionable emolument 可供计算退休金的年薪 d[5v A/8O
annual report 年报 uMpuS1
Annual Report on the Consumer Price Index 《消费物价指数年报》 Nr+~3:3
annual return 周年报表；周年申报表；每年报税表格 7&/1K%x9;
Annual Return Rules 《周年报表规则》 SAj#+_d b
annual review of consumer prices 每年消费物价回顾 wjZ Q.T!
annual roll-forward basis 逐年延展方式 j%D{z5,nKm
annual salary 年薪 Qa\,)<'D:
annual statement 年度报表；年度决算表 (:o:_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 e igVT4
annuitant 年金受益人 2+?W{yAEi
annuity 年金 nP<u. {q
L
annuity contract 年金合约
CE!cZZ
annuity on human life 人寿年金 `p1B58deC
antecedent debt 先前的债项 9W+ D W_M
ante-dated cheque 倒填日期支票 M X?UmQ'
anticipated expenditure 预期开支 b:r8r}49
anticipated net profit 预期纯利 YJ-<t6
anticipated revenue 预期收入 -QR]BD%J*[
anti-inflation measure 反通货膨胀措施 AWP grv /
anti-inflationary stance 反通货膨胀立场 'r ^ .Ao5
apparent deficit 表面赤字 Fw {68ggk
apparent financial solvency 表面偿债能力 9<i M2(IW{
apparent partner 表面合伙人 Q[aF"5h%
application for personal assessment 个人入息课税申请书 l_$>$d
application of fund 资金应用 "KS" [i!3j
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 mPqK k
appointed actuary 委任精算师 UZmUYSu;
appointed auditor 委任核数师；委任审计师 !syyOfu`}
appointed trustee 委任的受托人 tC oE4Ed
appointer 委任人 JiO8 EIM
apportioned pro rata 按比例分摊 );y ZyWDV
apportionment 分配；分摊 #H<}xC2
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n/ :#:
apportionment formula 分摊方程式 {Rb;1 eYj
apportionment of estate duty 遗产税的分摊 _?y3 &4N)
appraisal 估价；评估 \ykA7Y%
appreciable growth 可观增长 'p\&Mc_Gu
appreciable impact 显着影响 ZXkrFA |
appreciable increase 可观增长 =R 4]Kf
appreciation 增值；升值
zY@0R`{@p
appreciation against other currencies 相对其他货币升值 2 L[!~h2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &cT OrG
appreciation tax 增值税 =
qoOr~
appropriation 拨款；拨用；拨付 bA2[=6
appropriation account 拨款帐目 QVkji7)ZT
Appropriation Bill 拨款法案 ?b'(39fj
appropriation-in-aid system 补助拨款办法 /ueOc<[8"
approved assets 核准资产 %X^qWKix}m
approved basket stock 认可一篮子证券 ~%
t'}JDZ
approved budget 核准预算 Z]WX 7d
approved charitable donation 认可慈善捐款 =8TBkxG
approved charitable institution 认可慈善机构 k%\y,b*
approved currency 核准货币；认可货币 w-$iKtb.
approved estimates 核准预算 u|.|dv'mbp
approved estimates of expenditure 核准开支预算 (CH6Q]Wi_!
approved overseas insurer 核准海外保险人 fVa z'R
approved overseas trust company 核准海外信托公司 R]Z#VnL@qz
approved pooled investment fund 核准汇集投资基金 W"pHR sf
approved provident fund scheme 认可公积金计划 1{]S[\F]
approved provision 核准拨款 ~Ym*QSD
approved redeemable share 核准可赎回股份 &iq'V*+-\
approved regional stock 认可地区性证券 `F1Yfm
jZT
approved retirement scheme 认可退休金计划 8.^`~ta
approved subordinated loan 核准附属贷款 /. rj\,
arbitrage 套戥；套汇；套利 u r Q vJ
arbitrageur 套戥者；套汇者 C+ Y; D:
arbitrary amount 临时款项 v$x)$ /]n
arrangement 措施；安排；协定 ,' t&L]
arrears 欠款 ;;rx)|\<R
arrears of pay 欠付薪酬 {~R?f$}""j
arrears of revenue 逾期未收税款；逾期未收的帐项 uHbbPtk
articles of association 组织章程；组织细则；组织章程细则 zFipuG02
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I(3~BOUn_
ascertainment of profit 确定利润 N+5f.c+S-
"Asia Clear" “亚洲结算系统”
