allotment 分配；配股 +<#-52br\
allotment notice 股份配售通知；配股通知 iE{ SqX
allotment of shares 股份分配
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allowable 可获宽免；免税的 z(` k WF1<
allowable business loss 可扣除的营业亏损 ?/ g(Y
allowable expenses 可扣税的支出 B! lw>rUMQ
allowance 免税额；津贴；备抵；准备金 gNBI?xs`p
allowance for debts 债项的免税额 D=+s
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allowance for depreciation by wear and tear 耗损折旧免税额 8A qe'2IH=
allowance for funeral expenses 殡殓费的免税额 NIGFu{S
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )o CF|
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allowance for repairs and outgoings 修葺及支出方面的免税额 Z H*?~ #
allowance to debtor 给债务人的津贴 jk?(W2c#{
alteration of capital 资本更改 P#] jPW
alternate trustee 候补受托人 A
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amalgamation 合并 pgarGaeq
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^8*.r+7p
ambit of charges 征税范围；收费范围 :\ XD.n-n
amended valuation 经修订的估值 l K%Hb=
American Commodities Exchange 美国商品交易所 Sx7xb]3XI"
American Express Bank Limited 美国运通银行 #Ki @=*
American Stock Exchange 美国证券交易所 uW|y8 BP $
amortization 摊销 }r[BME
amount due from banks 存放银行同业的款项 ny0`~bl{p
amount due from banks abroad 存放海外银行同业的款项 a7R7Ks|q
amount due from holding companies 控股公司欠款 G%{jU'2
amount due from local banks 存放本港银行同业的款项 bjZ?WZr
amount due to banks 银行同业的存款 G#>nOB
amount due to banks abroad 海外银行同业的存款 UKdzJEhG
amount due to holding companies 控股公司存款 4H)a7 <,
amount due to local banks 本港银行同业的存款 0o`o'Z V=c
amount due to outport banks 外埠银行同业的存款 !cZIoz
amount for note issue 发行纸币的款额 *&km5@*
amount of bond 担保契据的款额 <U";V)
amount of consideration 代价款额 4i \n1RW
amount of contribution 供款数额 `K.yE0^i
amount of indebtedness 负债款额 Tbw8#[6AX
amount of principal of the loan 贷款本金额 v,! u{Q P
amount of rates chargeable 应征差饷数额 XooAL0w
amount of share capital 股本额 W3#L!&z_wK
amount of sums assured 承保款额 "
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amount of variation 变动幅度 Wh7nli7f_
amount of vote 拨款数额 m"5gzH
amount payable 应付款额 >jIc/yEYKI
amount receivable 应收款额 ">7 bnOJ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
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analysis 分析 C S
ancillary risk 附属风险 GOjri
annual account 周年帐目；周年帐目报表；年度决算；年结 pbNVj~
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annual accounting date 年结日期 u&:j Q:[
annual allowance 每年免税额；年积金；年度津贴；年津 YZd4% zF
annual balance 年度余额 2epL!j) Wh
annual disposable income 每年可动用收入 -yd T%x
annual estimates 周年预算
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annual fee 年费 ftbu:RtK^^
annual general meeting 周年大会 -3C~}~$>`
annual growth rate 年增率；每年增长率 -Cl0!}P4I
annual long-term supplement 长期个案每年补助金 !
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annual pensionable emolument 可供计算退休金的年薪 Ogb !YF#e
annual report 年报 V_:/#G]jeG
Annual Report on the Consumer Price Index 《消费物价指数年报》 U3>G9g>^B
annual return 周年报表；周年申报表；每年报税表格 wcO_;1_
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Annual Return Rules 《周年报表规则》 6K6ihR!d
annual review of consumer prices 每年消费物价回顾 ju
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annual roll-forward basis 逐年延展方式 6mZF sB
annual salary 年薪 UaB!,vs3st
annual statement 年度报表；年度决算表 U -(d~]$
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 59|Tmf(dS;
annuitant 年金受益人
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annuity 年金 X#fI$9a
annuity contract 年金合约 dCBJV
annuity on human life 人寿年金 z\a#"2(G.
antecedent debt 先前的债项 j`bOJ TBE
ante-dated cheque 倒填日期支票 FRr<K^M
anticipated expenditure 预期开支 1*s Lj#
anticipated net profit 预期纯利 uKplPze?
anticipated revenue 预期收入 K-/fq=z
anti-inflation measure 反通货膨胀措施 ?%?@?W>s@
anti-inflationary stance 反通货膨胀立场 D n^RZLRhy
apparent deficit 表面赤字 +'l@t
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apparent financial solvency 表面偿债能力 3>Yec6Hs
apparent partner 表面合伙人 )7f: hg
application for personal assessment 个人入息课税申请书 tkA '_dcIC
application of fund 资金应用 Q% 6*S!~
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 8ARpjYZP
appointed actuary 委任精算师 $?7}4u,
appointed auditor 委任核数师；委任审计师 (RQ kwu/
appointed trustee 委任的受托人 Vki3D'.7N
appointer 委任人 Xln'~5~)
apportioned pro rata 按比例分摊 3a =KgOvp
apportionment 分配；分摊 >qOhzbAH{<
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h4]yIM `8d
apportionment formula 分摊方程式 w%kx Y5q
apportionment of estate duty 遗产税的分摊 0h* At Zv_
appraisal 估价；评估 6g)21 Mh#
appreciable growth 可观增长 A l! P=h
appreciable impact 显着影响 t6j|q nfw
appreciable increase 可观增长 *9G;n!t
appreciation 增值；升值 /.vB /{2
appreciation against other currencies 相对其他货币升值 w zF"^CJ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Av{1~%hU
appreciation tax 增值税 ,+0_kndR
appropriation 拨款；拨用；拨付 1^vN?#K t
appropriation account 拨款帐目 `6'fX[j5
Appropriation Bill 拨款法案 }I !D65-#'
appropriation-in-aid system 补助拨款办法 V^" 5cW
approved assets 核准资产 7JjTm^bu
approved basket stock 认可一篮子证券 8uNq353
approved budget 核准预算 9
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approved charitable donation 认可慈善捐款 &R2 5J $
approved charitable institution 认可慈善机构 4]B(2FR [8
approved currency 核准货币；认可货币 'z@(,5
approved estimates 核准预算 mI-$4st]
approved estimates of expenditure 核准开支预算 ^+I{*0{/[
approved overseas insurer 核准海外保险人 kd2+k4 @#
approved overseas trust company 核准海外信托公司 0 }
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approved pooled investment fund 核准汇集投资基金 gW RSS=8%
approved provident fund scheme 认可公积金计划 XK>B mq/]
approved provision 核准拨款 \ 7jK6;R<
approved redeemable share 核准可赎回股份 A^xD Axk
approved regional stock 认可地区性证券 oQAD
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approved retirement scheme 认可退休金计划 kLK}N>v}X
approved subordinated loan 核准附属贷款 ftRf~5d2
arbitrage 套戥；套汇；套利 #Fq6-]y1")
arbitrageur 套戥者；套汇者 ?FJU>+{">
arbitrary amount 临时款项 jCkYzQUPz
arrangement 措施；安排；协定 Q! WXFS
arrears 欠款 U2seD5I
arrears of pay 欠付薪酬 4vF1
arrears of revenue 逾期未收税款；逾期未收的帐项 i.Yz)Bw
articles of association 组织章程；组织细则；组织章程细则 NLRgL'+F
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Bg {"{poy
ascertainment of profit 确定利润 O1V s!
"Asia Clear" “亚洲结算系统”
