allotment 分配；配股 o08g]a
allotment notice 股份配售通知；配股通知 |,,#DSe
allotment of shares 股份分配 t?>}0\1
allowable 可获宽免；免税的 `6VnL )
allowable business loss 可扣除的营业亏损 f`
Fj-<v
allowable expenses 可扣税的支出 Vbv^@Kp
allowance 免税额；津贴；备抵；准备金 B9NUafK=
allowance for debts 债项的免税额 g,\kLTg
allowance for depreciation by wear and tear 耗损折旧免税额 rtS cQ
allowance for funeral expenses 殡殓费的免税额 FXBmatBck
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z]N#.utQ
allowance for repairs and outgoings 修葺及支出方面的免税额 06&;GW!-
allowance to debtor 给债务人的津贴 <=n;5hv:
alteration of capital 资本更改 @
3=pFYW)
alternate trustee 候补受托人 .rk5 u4yK
amalgamation 合并 r[V %DU$dj
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f D
XK<v)
ambit of charges 征税范围；收费范围 v,}C~L3
amended valuation 经修订的估值 /FN:yCf
American Commodities Exchange 美国商品交易所 & pzL}/u
American Express Bank Limited 美国运通银行 SEI0G_wk$
American Stock Exchange 美国证券交易所 my A;Y
amortization 摊销 f)_<Ih\/7_
amount due from banks 存放银行同业的款项 v>LK+|U
amount due from banks abroad 存放海外银行同业的款项 r7W.}n *
amount due from holding companies 控股公司欠款 @;eH~3P
amount due from local banks 存放本港银行同业的款项 ?Vg~7Eu0
amount due to banks 银行同业的存款 dQIF '== 6
amount due to banks abroad 海外银行同业的存款 zY\u"
'4
amount due to holding companies 控股公司存款 :Ob4WU
amount due to local banks 本港银行同业的存款 6ZI Pe~`
amount due to outport banks 外埠银行同业的存款 Hj K8y@j
amount for note issue 发行纸币的款额 d\ #yWY
amount of bond 担保契据的款额 8) 8~c @
amount of consideration 代价款额 R_G2C@y*
amount of contribution 供款数额
{ 8 K
amount of indebtedness 负债款额 bj
i#ID2]%
amount of principal of the loan 贷款本金额 ^4`x:6m
amount of rates chargeable 应征差饷数额 TI3xt- /
amount of share capital 股本额 75;RAKGi
amount of sums assured 承保款额 lknj/i5L
amount of variation 变动幅度 tkV[^OeU>
amount of vote 拨款数额
= "]r{
amount payable 应付款额 B`QF;,3S
amount receivable 应收款额 S=P}Jpq?Y;
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y[L,rc/j
analysis 分析 PFpFqJ)Cs"
ancillary risk 附属风险 nq?+b >//
annual account 周年帐目；周年帐目报表；年度决算；年结 wm#(\dj
annual accounting date 年结日期 - I{op
wd
annual allowance 每年免税额；年积金；年度津贴；年津 )*}\fmOv{
annual balance 年度余额 EC$F|T0f
annual disposable income 每年可动用收入 &]a(5
annual estimates 周年预算 (QIU 3EN
annual fee 年费 fZf>>mu@r'
annual general meeting 周年大会 :a Cf@:']
annual growth rate 年增率；每年增长率 &c-V
QP (
annual long-term supplement 长期个案每年补助金 Po=:-Of:
annual pensionable emolument 可供计算退休金的年薪 {s@!N
annual report 年报 -}TP)/ !,*
Annual Report on the Consumer Price Index 《消费物价指数年报》 P4"BX*x
annual return 周年报表；周年申报表；每年报税表格 'KmM %tN
Annual Return Rules 《周年报表规则》 Lf x a^0
annual review of consumer prices 每年消费物价回顾 by9UwM =gp
annual roll-forward basis 逐年延展方式 O=U,x-Wl
annual salary 年薪 ]u|FcwWc3
annual statement 年度报表；年度决算表 sB: e:PK
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \68bXY.
annuitant 年金受益人 MMjewGxe
annuity 年金 NUiv"tAY
annuity contract 年金合约 2A
annuity on human life 人寿年金 ^4WZ%J#g
antecedent debt 先前的债项 Q-h< av9
ante-dated cheque 倒填日期支票 IrRy1][Qr
anticipated expenditure 预期开支 I SZE P8w
anticipated net profit 预期纯利 J" ,Cwk\
anticipated revenue 预期收入 ZWyf.VJ
anti-inflation measure 反通货膨胀措施 uq6>K/~D
anti-inflationary stance 反通货膨胀立场 MA tF,
apparent deficit 表面赤字 kxe{HxM$Z
apparent financial solvency 表面偿债能力 0KExB{ K
apparent partner 表面合伙人 :H itx
application for personal assessment 个人入息课税申请书 9r\p4_V
application of fund 资金应用 Wx/PD=Sf&
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 lz0dt<8eP
appointed actuary 委任精算师 te;bn4~
appointed auditor 委任核数师；委任审计师 -"Kjn `8
appointed trustee 委任的受托人 Ld:-S,2
appointer 委任人 &gV9h>Kc#
apportioned pro rata 按比例分摊 [EPRBK`=
apportionment 分配；分摊 q\P{h ij
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ow (YgM>t
apportionment formula 分摊方程式 rr1,Ijh{D
apportionment of estate duty 遗产税的分摊 %QDAog
appraisal 估价；评估 Y"5FK
appreciable growth 可观增长
'h&>K,U?5
appreciable impact 显着影响 w'i+WEU>l
appreciable increase 可观增长 C.=%8|Zy
appreciation 增值；升值 ,|+{C~Ojx
appreciation against other currencies 相对其他货币升值 sn[<Lq
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \RVfgfe
appreciation tax 增值税 3KD:JKn^
appropriation 拨款；拨用；拨付 r^s$U,e#~
appropriation account 拨款帐目 @(/$;I,
Appropriation Bill 拨款法案 G?s;L NR
appropriation-in-aid system 补助拨款办法 pTQ7woj}
approved assets 核准资产 !+
hw8@A
approved basket stock 认可一篮子证券 N
sy>qa7
approved budget 核准预算 29@m:=-}7
approved charitable donation 认可慈善捐款 L eUp!
approved charitable institution 认可慈善机构 0a?[@ -Sz
approved currency 核准货币；认可货币 AA|G &&1y
approved estimates 核准预算 K#v @bu:'
approved estimates of expenditure 核准开支预算 >r:z`^p
approved overseas insurer 核准海外保险人 xjDaA U,
approved overseas trust company 核准海外信托公司 L {f0r !d|
approved pooled investment fund 核准汇集投资基金 .Pe^u%J6F
approved provident fund scheme 认可公积金计划 (ia+N/$u
approved provision 核准拨款 -oju-gf K
approved redeemable share 核准可赎回股份 )1 0aDTlr
approved regional stock 认可地区性证券 yaC_r- %U&
approved retirement scheme 认可退休金计划 O St~P^1
approved subordinated loan 核准附属贷款
Hg]iZ,8?
arbitrage 套戥；套汇；套利 g
{?{N
arbitrageur 套戥者；套汇者 O,&p"K&Z
arbitrary amount 临时款项 L@ N\8mf
arrangement 措施；安排；协定 _A$V~Hp9q
arrears 欠款 Ip,0C8T`Q
arrears of pay 欠付薪酬 >y@3`u]
arrears of revenue 逾期未收税款；逾期未收的帐项 nzi)4"3O
articles of association 组织章程；组织细则；组织章程细则 AIQ]lQ(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yle~hL
ascertainment of profit 确定利润 "aGpC{
"Asia Clear" “亚洲结算系统”
