allotment 分配；配股 1SGLA"r
allotment notice 股份配售通知；配股通知 w( ^
allotment of shares 股份分配 IDIok~B=e
allowable 可获宽免；免税的 at-+%e
allowable business loss 可扣除的营业亏损 ` oq][|
allowable expenses 可扣税的支出 3pF7} P
allowance 免税额；津贴；备抵；准备金 J*} warf&
allowance for debts 债项的免税额 NP#:} )
allowance for depreciation by wear and tear 耗损折旧免税额 Q wSYjR:K
allowance for funeral expenses 殡殓费的免税额 BQ7p <{G
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uVn"'p-
allowance for repairs and outgoings 修葺及支出方面的免税额 Dxlpo!
? #
allowance to debtor 给债务人的津贴 g VPtd[r
alteration of capital 资本更改 iir]M`A.-
alternate trustee 候补受托人 dRD t.U!T
amalgamation 合并 -)p
S\$GC
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6S GV}d Ax
ambit of charges 征税范围；收费范围 DZ7<-SFU
amended valuation 经修订的估值 Ad
ma~]T9
American Commodities Exchange 美国商品交易所 (q]_&% yW
American Express Bank Limited 美国运通银行 F?B`rw@xr
American Stock Exchange 美国证券交易所 i=^ !?
i
amortization 摊销 zY=eeG+4s
amount due from banks 存放银行同业的款项 bk}'wcX<+]
amount due from banks abroad 存放海外银行同业的款项 G)G
257K"~
amount due from holding companies 控股公司欠款 ;qN ;o SK
amount due from local banks 存放本港银行同业的款项 +338z<'Z!
amount due to banks 银行同业的存款 %A^
V@0K3
amount due to banks abroad 海外银行同业的存款
e#t7
amount due to holding companies 控股公司存款
P<
5v\\
amount due to local banks 本港银行同业的存款 CVy\']
amount due to outport banks 外埠银行同业的存款 qLYz-P'ik
amount for note issue 发行纸币的款额 ;LXwW(_6d
amount of bond 担保契据的款额 :+q d>;yf#
amount of consideration 代价款额 NrK.DY 4
amount of contribution 供款数额 -/'_ XR@1
amount of indebtedness 负债款额 T{:~v+I=
amount of principal of the loan 贷款本金额 G8t9Lx
amount of rates chargeable 应征差饷数额 -+ha4JOB
amount of share capital 股本额 <1 %(%KdN[
amount of sums assured 承保款额 fR$_=WWN>h
amount of variation 变动幅度 ^kO+NH40
amount of vote 拨款数额
MOi a] 5
amount payable 应付款额 =} D9sT
amount receivable 应收款额 g]Jt (aYK
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9> 6DA^
analysis 分析 LpYG!K l
ancillary risk 附属风险 N|@jHx y
annual account 周年帐目；周年帐目报表；年度决算；年结 tg%#W `
annual accounting date 年结日期 2t,N9@u=UN
annual allowance 每年免税额；年积金；年度津贴；年津 Ht9QINo
annual balance 年度余额 }nUq=@ej
annual disposable income 每年可动用收入 JJZu%9~[
annual estimates 周年预算 >_J9D?3S
annual fee 年费
S
T1V
annual general meeting 周年大会 -Is;cbfLj/
annual growth rate 年增率；每年增长率 ZO#f )>s2
annual long-term supplement 长期个案每年补助金 /Bw
<?:
annual pensionable emolument 可供计算退休金的年薪 v6 C$Y+5~
annual report 年报 |ns
B'Q
Annual Report on the Consumer Price Index 《消费物价指数年报》 YT`,f*t
annual return 周年报表；周年申报表；每年报税表格 5(=5GkE)>
Annual Return Rules 《周年报表规则》 v8} vk]b
annual review of consumer prices 每年消费物价回顾 ~jR4%VF
annual roll-forward basis 逐年延展方式 0H/)wy2ym
annual salary 年薪 *671MJ 9
annual statement 年度报表；年度决算表 q
S qS@+p
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
g2;lEW
annuitant 年金受益人 dM=45$\q
annuity 年金 'L@kZ
annuity contract 年金合约 F Mi:2.E
annuity on human life 人寿年金
)! eJW(
antecedent debt 先前的债项 abD@0zr
ante-dated cheque 倒填日期支票 lz7?Z
anticipated expenditure 预期开支 IE|? &O
anticipated net profit 预期纯利 @ tvz9N
anticipated revenue 预期收入 (QTF+~)
anti-inflation measure 反通货膨胀措施 <I# nwoHN
anti-inflationary stance 反通货膨胀立场 z ub"Ap3
apparent deficit 表面赤字 yT~rql
apparent financial solvency 表面偿债能力 B[,AR"#b
apparent partner 表面合伙人 w *M&@+3I
application for personal assessment 个人入息课税申请书
=(]Z%Q-V
application of fund 资金应用 .He}f,!f<
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 QR2S67-
appointed actuary 委任精算师 '^.`mT'P
appointed auditor 委任核数师；委任审计师 3 ;R Q\{eM
appointed trustee 委任的受托人 J%u,qF}h
appointer 委任人 45?% D}
apportioned pro rata 按比例分摊 } J[Z)u
apportionment 分配；分摊 vSu
dT
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DL*vF>v
apportionment formula 分摊方程式
bp!J jct
apportionment of estate duty 遗产税的分摊 "Ccy
j /
appraisal 估价；评估 RH.qbPjx
appreciable growth 可观增长 h UC
157
appreciable impact 显着影响 N; '] & f
appreciable increase 可观增长 p|C[T]J\@
appreciation 增值；升值 bksv2@ar
appreciation against other currencies 相对其他货币升值 byFO^pce
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y4C<4L?
appreciation tax 增值税 o "6
2 ~
appropriation 拨款；拨用；拨付 _U_O0@xi
appropriation account 拨款帐目 vc :%
Appropriation Bill 拨款法案 {h=gnR-9
appropriation-in-aid system 补助拨款办法 uzI=.j
approved assets 核准资产 " Lh&s<[
approved basket stock 认可一篮子证券 : r(dMU3%
approved budget 核准预算 j4<K0-?
approved charitable donation 认可慈善捐款 1< Sg
@
approved charitable institution 认可慈善机构 cNbUr
approved currency 核准货币；认可货币 [#9i@40
approved estimates 核准预算 8t3m$<7
approved estimates of expenditure 核准开支预算 1uO2I&B
approved overseas insurer 核准海外保险人 6`@b@Kd
approved overseas trust company 核准海外信托公司 \Buy JskE
approved pooled investment fund 核准汇集投资基金 9 QaE)wt
approved provident fund scheme 认可公积金计划 0k#7LubWZl
approved provision 核准拨款 <PVwf`W.
approved redeemable share 核准可赎回股份 "M
, 1ElQ
approved regional stock 认可地区性证券 ~nTj't2R
approved retirement scheme 认可退休金计划 m8=n `XI
approved subordinated loan 核准附属贷款 m<49<O6o
arbitrage 套戥；套汇；套利 ?G5,}%
arbitrageur 套戥者；套汇者 {#:31)P
arbitrary amount 临时款项 'Oj 1@0*0
arrangement 措施；安排；协定 2E?!Q
I\O
arrears 欠款 PcBD;[cn
arrears of pay 欠付薪酬 [ /YuI@C,@
arrears of revenue 逾期未收税款；逾期未收的帐项 ^D N:.qQ
articles of association 组织章程；组织细则；组织章程细则 >{N}UNZ$}
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4EHrd;|
ascertainment of profit 确定利润 |mP};&b
"Asia Clear" “亚洲结算系统”
