allotment 分配；配股 uk>
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allotment notice 股份配售通知；配股通知 }Rf :DmPE
allotment of shares 股份分配
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allowable 可获宽免；免税的
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allowable business loss 可扣除的营业亏损 IbNTdg]/F`
allowable expenses 可扣税的支出
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allowance 免税额；津贴；备抵；准备金 Rc m(Y7
allowance for debts 债项的免税额 =-B3vd:LF
allowance for depreciation by wear and tear 耗损折旧免税额 \gk3w,B?E
allowance for funeral expenses 殡殓费的免税额 IUBps0.T\
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7 +W?Qo
allowance for repairs and outgoings 修葺及支出方面的免税额 h" Yqm"U/
allowance to debtor 给债务人的津贴 >+c`GpZH
alteration of capital 资本更改 [HZCnO|N
alternate trustee 候补受托人 yK2*~T,6@
amalgamation 合并 K5c7>I%k
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "1j\ZCXK_Z
ambit of charges 征税范围；收费范围 VRN9 yn2
amended valuation 经修订的估值 U"R.!=v
American Commodities Exchange 美国商品交易所 S:GUR6g8D
American Express Bank Limited 美国运通银行 {II7%\ya
American Stock Exchange 美国证券交易所 .f!eRV.&
amortization 摊销 t>=y7n&q
amount due from banks 存放银行同业的款项 ~uD;_Y=u)r
amount due from banks abroad 存放海外银行同业的款项 R`3>0LrC8
amount due from holding companies 控股公司欠款 )PZ}^Fa
amount due from local banks 存放本港银行同业的款项 `8 b 6
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amount due to banks 银行同业的存款 n N]vu
amount due to banks abroad 海外银行同业的存款 K]]r OF
amount due to holding companies 控股公司存款 Q24:G
amount due to local banks 本港银行同业的存款 |&pz ,"(
amount due to outport banks 外埠银行同业的存款 \?ws0Ax
amount for note issue 发行纸币的款额 igbb=@QBJ
amount of bond 担保契据的款额 !J Q~r@j
amount of consideration 代价款额 ,/?V+3l
amount of contribution 供款数额 }oxaB9r
amount of indebtedness 负债款额 {q>4:lsS
amount of principal of the loan 贷款本金额 _q 9lr8hx
amount of rates chargeable 应征差饷数额 <{).x 6
amount of share capital 股本额 zinl.8Uk
amount of sums assured 承保款额 m_U6"\n 5
amount of variation 变动幅度 EqDYQ
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amount of vote 拨款数额 u~T$F/]k>
amount payable 应付款额 L$kAe1 V^m
amount receivable 应收款额 v{*X@)$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )mO;l/,0
analysis 分析 |+=:x]#vV
ancillary risk 附属风险 e /#&5ISk
annual account 周年帐目；周年帐目报表；年度决算；年结 5J#g JFA
annual accounting date 年结日期 GSb )|mj
annual allowance 每年免税额；年积金；年度津贴；年津 $0C/S5b
annual balance 年度余额 *A9{H>Vq
annual disposable income 每年可动用收入 3#ZKuGg=
annual estimates 周年预算 *
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annual fee 年费 ZV^J5wYE
annual general meeting 周年大会 3
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annual growth rate 年增率；每年增长率 oK1[_ko|
annual long-term supplement 长期个案每年补助金 C>;8`6_!gU
annual pensionable emolument 可供计算退休金的年薪 iiDk k
annual report 年报 fJ lN'F7
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;p"XCLHl
annual return 周年报表；周年申报表；每年报税表格 |.8= gS5
Annual Return Rules 《周年报表规则》 !3v"7l{LF
annual review of consumer prices 每年消费物价回顾
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annual roll-forward basis 逐年延展方式 @"7dk.|
annual salary 年薪 @Lv_\^2/}
annual statement 年度报表；年度决算表 +VCo=oA
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 TUn@b11
annuitant 年金受益人 !! #ale&
annuity 年金 "J :NW_U
annuity contract 年金合约 )Nd: PnA
annuity on human life 人寿年金 &Gwh<%=U
antecedent debt 先前的债项 D
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ante-dated cheque 倒填日期支票 H 6<@
anticipated expenditure 预期开支 WbzL!zLd!
anticipated net profit 预期纯利 ,#;ahwU~s
anticipated revenue 预期收入 S^n4aBm\+
anti-inflation measure 反通货膨胀措施 &WU*cfJn)A
anti-inflationary stance 反通货膨胀立场 b UB6B
apparent deficit 表面赤字 x= +I8Q4:
apparent financial solvency 表面偿债能力
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apparent partner 表面合伙人 hs uJ;4}$q
application for personal assessment 个人入息课税申请书 VQ 3&
application of fund 资金应用 ` 7n, (
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 >c>ar>4xF
appointed actuary 委任精算师 U VU*5U~
appointed auditor 委任核数师；委任审计师 1T ?%i
appointed trustee 委任的受托人
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appointer 委任人 Rp9iX
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apportioned pro rata 按比例分摊 x G"p .
apportionment 分配；分摊 P.J}\;S T
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3yX^R^`
apportionment formula 分摊方程式 l7um9@[4
apportionment of estate duty 遗产税的分摊 '
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appraisal 估价；评估 Z|wDM^Lf
appreciable growth 可观增长 = #fvdj
appreciable impact 显着影响 Om{ML,d
appreciable increase 可观增长 n_2 LkW<?
appreciation 增值；升值 ? D'-{/ <4
appreciation against other currencies 相对其他货币升值 0zNS;wvv&
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z<=t3dj
appreciation tax 增值税 o>%W7@Pr
appropriation 拨款；拨用；拨付 ;< rJ,X#
appropriation account 拨款帐目 NtL?cWct
Appropriation Bill 拨款法案 |(g2fByDf
appropriation-in-aid system 补助拨款办法 zwHsdB=v
approved assets 核准资产 C@W0fz
approved basket stock 认可一篮子证券 j*
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approved budget 核准预算 xGPv3TLH^
approved charitable donation 认可慈善捐款 }N!8i'suz9
approved charitable institution 认可慈善机构 <#` L&w.
approved currency 核准货币；认可货币 KWMH|sxO=
approved estimates 核准预算 akwVU\RP
approved estimates of expenditure 核准开支预算 r?
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approved overseas insurer 核准海外保险人
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approved overseas trust company 核准海外信托公司 z05pVe/5
approved pooled investment fund 核准汇集投资基金 i:To8kdO
approved provident fund scheme 认可公积金计划 $5O&[/L
approved provision 核准拨款 |Dli6KN
approved redeemable share 核准可赎回股份 H^0KNMf(
approved regional stock 认可地区性证券 Ce em
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approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款 =p:6u_@XWj
arbitrage 套戥；套汇；套利 ``D-pnKK
arbitrageur 套戥者；套汇者 7 c7SU^h D
arbitrary amount 临时款项 07&S^ X^/
arrangement 措施；安排；协定 $dVjxo
arrears 欠款 cl5 :|)
arrears of pay 欠付薪酬 wDzS <mm
arrears of revenue 逾期未收税款；逾期未收的帐项 0KE l +
articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >ZWm0nTr
ascertainment of profit 确定利润 y 6\#{
"Asia Clear" “亚洲结算系统”
