allotment 分配；配股 }#HTO :r
allotment notice 股份配售通知；配股通知 h>Uid
&:?
allotment of shares 股份分配 =6Sj}/
allowable 可获宽免；免税的 v V6Lp
allowable business loss 可扣除的营业亏损 C7 ]DJn
allowable expenses 可扣税的支出 "4oz
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allowance 免税额；津贴；备抵；准备金 >[H&k8\7n
allowance for debts 债项的免税额 FL#g9U >
allowance for depreciation by wear and tear 耗损折旧免税额 iQ|,&K0 d]
allowance for funeral expenses 殡殓费的免税额 Ly)(_Tp@+
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *M&VqG4P9w
allowance for repairs and outgoings 修葺及支出方面的免税额 ,d>X/kd|o
allowance to debtor 给债务人的津贴 H/Ec^Lc+_
alteration of capital 资本更改 (!VMnLlXRK
alternate trustee 候补受托人 p 37zz4
amalgamation 合并 oa &z/`@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
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ambit of charges 征税范围；收费范围 v-;XyVx
amended valuation 经修订的估值 ?#*
American Commodities Exchange 美国商品交易所 UGmuX:@y76
American Express Bank Limited 美国运通银行 FS`vK`'
American Stock Exchange 美国证券交易所 r!
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amortization 摊销 UR Oj9CO v
amount due from banks 存放银行同业的款项 wAu[pWD'6;
amount due from banks abroad 存放海外银行同业的款项 g>!:U6K
amount due from holding companies 控股公司欠款 ' o/N}E!Pt
amount due from local banks 存放本港银行同业的款项 lbB.*oQ
amount due to banks 银行同业的存款 ;;YcuzQI3
amount due to banks abroad 海外银行同业的存款 b@ wBR9 s
amount due to holding companies 控股公司存款 aI= {,\
amount due to local banks 本港银行同业的存款 xz" Z3B
amount due to outport banks 外埠银行同业的存款 V/3 {^Fcr
amount for note issue 发行纸币的款额 h
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amount of bond 担保契据的款额 {}g %"mi#
amount of consideration 代价款额 bvip bf[m<
amount of contribution 供款数额 Z#4JA/c !
amount of indebtedness 负债款额 ~IlF*Zz#}6
amount of principal of the loan 贷款本金额
Hz]4A S
amount of rates chargeable 应征差饷数额 X`
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amount of share capital 股本额 'T )Or,d
amount of sums assured 承保款额 cXk6e. Uz
amount of variation 变动幅度 *|L bbRu
amount of vote 拨款数额 &0 +x2e)7g
amount payable 应付款额 6wb^*dD92
amount receivable 应收款额 Mhe |eD#)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k<YtoV
analysis 分析 ?{
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ancillary risk 附属风险
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annual account 周年帐目；周年帐目报表；年度决算；年结 a{]g+tGH
annual accounting date 年结日期 y Y>-MoF/t
annual allowance 每年免税额；年积金；年度津贴；年津 83KfM!w
annual balance 年度余额 v)@,:u )
annual disposable income 每年可动用收入 r"{Is?yKe
annual estimates 周年预算 Yz j%{fkh
annual fee 年费 /7k.r}6\R
annual general meeting 周年大会 1m
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annual growth rate 年增率；每年增长率 ~~C6)N~1
annual long-term supplement 长期个案每年补助金 T[0V%Br{d+
annual pensionable emolument 可供计算退休金的年薪 5N oe/6
annual report 年报 (TEo_BW|+
Annual Report on the Consumer Price Index 《消费物价指数年报》 F8{ldzh
annual return 周年报表；周年申报表；每年报税表格 @72x`&|I?u
Annual Return Rules 《周年报表规则》 xClRO,-
annual review of consumer prices 每年消费物价回顾 F2IC$: e
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annual roll-forward basis 逐年延展方式 Ro'jM0(KE
annual salary 年薪 CN.6E<9'kK
annual statement 年度报表；年度决算表 owE<7TGPI?
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 G*i.a*9<)
annuitant 年金受益人 RVc)")
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annuity 年金 } FPM-M3y
annuity contract 年金合约 b/}'Vf[
annuity on human life 人寿年金 sS,
z zx<
antecedent debt 先前的债项 {]
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ante-dated cheque 倒填日期支票 CE ~r4
anticipated expenditure 预期开支 IWAj Mwo
anticipated net profit 预期纯利 89zuL18V
anticipated revenue 预期收入 S?*^>Y-e;
anti-inflation measure 反通货膨胀措施 C/F@ ]_y
anti-inflationary stance 反通货膨胀立场 9c#lLKrzG
apparent deficit 表面赤字 A)8rk_92Q
apparent financial solvency 表面偿债能力 &&; ex9
apparent partner 表面合伙人 a*Rz<08
application for personal assessment 个人入息课税申请书 H}vn$$
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application of fund 资金应用 fC_zX}3
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 <u0*"
appointed actuary 委任精算师 K<c2PFo)Q
appointed auditor 委任核数师；委任审计师 ~6p5H}'H1
appointed trustee 委任的受托人 lZ}P{d'f.
appointer 委任人 KzV.+f
apportioned pro rata 按比例分摊 YM i/uy
apportionment 分配；分摊 mHKJ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wi>DZkR
apportionment formula 分摊方程式 Jf2e<?`
apportionment of estate duty 遗产税的分摊 4 GUA& qs
appraisal 估价；评估 xXO R IlD
appreciable growth 可观增长 Q-[3j
appreciable impact 显着影响 >yX/+p_
appreciable increase 可观增长 Tru c[A.2Z
appreciation 增值；升值 C?,*U
appreciation against other currencies 相对其他货币升值 iBucT"d]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >wA+[81[
appreciation tax 增值税
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appropriation 拨款；拨用；拨付
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appropriation account 拨款帐目 $Jc q7E~
Appropriation Bill 拨款法案 NN^QU B
appropriation-in-aid system 补助拨款办法 L/ ~D<V
approved assets 核准资产
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approved basket stock 认可一篮子证券 &1P(O\ d
approved budget 核准预算 8+ov(B;(
approved charitable donation 认可慈善捐款 }7%9}2}Iw
approved charitable institution 认可慈善机构 yx2 z%E
approved currency 核准货币；认可货币 DE%fF,Hk3
approved estimates 核准预算 6Z Xu,ks}
approved estimates of expenditure 核准开支预算 vTdUuj3N
approved overseas insurer 核准海外保险人 &I%IaNco
approved overseas trust company 核准海外信托公司 ?H`j>]%&
approved pooled investment fund 核准汇集投资基金 ) #a7'Ba
approved provident fund scheme 认可公积金计划 gSb,s [p&+
approved provision 核准拨款 !:3^ hb
approved redeemable share 核准可赎回股份 #G[t X6gU
approved regional stock 认可地区性证券 e^zHw^js
approved retirement scheme 认可退休金计划 RB [/q:
approved subordinated loan 核准附属贷款 Apmw6cc
arbitrage 套戥；套汇；套利 })P O7:
arbitrageur 套戥者；套汇者 iUTU*E l>
arbitrary amount 临时款项 9:Si]
Pp+S
arrangement 措施；安排；协定 z?4=h Sy
arrears 欠款 wqP2Gw7jh6
arrears of pay 欠付薪酬 zZ: xEc
arrears of revenue 逾期未收税款；逾期未收的帐项 zd.'*Dj
articles of association 组织章程；组织细则；组织章程细则 L!,d"wuD
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Hs$'0 :
ascertainment of profit 确定利润 D^|9/qm$
"Asia Clear" “亚洲结算系统”
