allotment 分配；配股 NMs 8^O|0
allotment notice 股份配售通知；配股通知 ;O `ZVB
allotment of shares 股份分配 TW?_fse*[
allowable 可获宽免；免税的 baQO RU= X
allowable business loss 可扣除的营业亏损 \+ M6R<Qw
allowable expenses 可扣税的支出 zEVQ[y6BcM
allowance 免税额；津贴；备抵；准备金
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allowance for debts 债项的免税额 _ sqj~|K
allowance for depreciation by wear and tear 耗损折旧免税额 ]J1oY]2~
allowance for funeral expenses 殡殓费的免税额 y`,;m#frT
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^%n]_[RUn4
allowance for repairs and outgoings 修葺及支出方面的免税额 y#T.w0*
allowance to debtor 给债务人的津贴 HVd y! J
alteration of capital 资本更改 l*>,K2F
alternate trustee 候补受托人 8KyRD1 (-R
amalgamation 合并 !n7'T M '
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 LwlO)|E
ambit of charges 征税范围；收费范围
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amended valuation 经修订的估值 HK L/
D
American Commodities Exchange 美国商品交易所 ;A6%YY
American Express Bank Limited 美国运通银行 'aWqj+Wbh
American Stock Exchange 美国证券交易所 dAWB.#
amortization 摊销 $PstEL
amount due from banks 存放银行同业的款项 a,|Hn
amount due from banks abroad 存放海外银行同业的款项 5rb<u>e{
amount due from holding companies 控股公司欠款 2U|" ]tpM&
amount due from local banks 存放本港银行同业的款项 u\{MQB{T
amount due to banks 银行同业的存款 r.q*S4IS.m
amount due to banks abroad 海外银行同业的存款 =,b6yV+$D
amount due to holding companies 控股公司存款 1oc@]0n
amount due to local banks 本港银行同业的存款 Z;O!KsJ
amount due to outport banks 外埠银行同业的存款 `# U<'$
amount for note issue 发行纸币的款额 b>-h4{B[
amount of bond 担保契据的款额 (#?O3z1@"
amount of consideration 代价款额 XJ!?>)N .
amount of contribution 供款数额 =2t=Zyp0Y
amount of indebtedness 负债款额 p* j>s \
amount of principal of the loan 贷款本金额 ' 7M z]@
amount of rates chargeable 应征差饷数额 .p =OAh<
amount of share capital 股本额 2`^6``
amount of sums assured 承保款额 bf=!\L$
amount of variation 变动幅度 c,^W/:CQAB
amount of vote 拨款数额 uO>x"D5tZ:
amount payable 应付款额 3$?nzKTW\
amount receivable 应收款额 -%Rw2@vU
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bY- koJo
analysis 分析 ~47 0LgpO1
ancillary risk 附属风险
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annual account 周年帐目；周年帐目报表；年度决算；年结 =xQPg0g
annual accounting date 年结日期 !1ZItJ74#
annual allowance 每年免税额；年积金；年度津贴；年津 / Xq |S O
annual balance 年度余额 w\mT ug
annual disposable income 每年可动用收入 e*}*3kw)T
annual estimates 周年预算 3@nIoN'z
annual fee 年费 MDQ:6Ri
annual general meeting 周年大会 4{Q$^wD+.
annual growth rate 年增率；每年增长率 w~_ycY.e
annual long-term supplement 长期个案每年补助金 >/Gw)K}#E
annual pensionable emolument 可供计算退休金的年薪 a@Vk(3Rx_
annual report 年报 k`#E#1niN
Annual Report on the Consumer Price Index 《消费物价指数年报》 ] x).C[^
annual return 周年报表；周年申报表；每年报税表格 .sc8 0i4
Annual Return Rules 《周年报表规则》 ^*YoNd_kpN
annual review of consumer prices 每年消费物价回顾 6 .9C 4
annual roll-forward basis 逐年延展方式 9@ 4]t6h[
annual salary 年薪 p$G3<Z&7
annual statement 年度报表；年度决算表 *
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Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 kh@O_Q`
j
annuitant 年金受益人 :_<&LO]Q
annuity 年金 q44v
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annuity contract 年金合约 H,W8JNPs
annuity on human life 人寿年金 pP#D*hiP-g
antecedent debt 先前的债项 ZeY|J H1
ante-dated cheque 倒填日期支票 ,na}' A@a`
anticipated expenditure 预期开支 5t-d+
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anticipated net profit 预期纯利 7O8 @T-f+2
anticipated revenue 预期收入 q{Gh5zg5O
anti-inflation measure 反通货膨胀措施
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anti-inflationary stance 反通货膨胀立场 _xH<R
apparent deficit 表面赤字 KwV!smi2
apparent financial solvency 表面偿债能力 JB%_&gX)v
apparent partner 表面合伙人 w2! :>8o:
application for personal assessment 个人入息课税申请书 ;jau gK f
application of fund 资金应用 e|W;(@$<
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 !VaC=I^{
appointed actuary 委任精算师 T{2)d]Y
appointed auditor 委任核数师；委任审计师 1;KJUf[N
appointed trustee 委任的受托人 }
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appointer 委任人 c#CV5J\Kk3
apportioned pro rata 按比例分摊 R| ^bZf^
apportionment 分配；分摊 }D+ b`,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \D k >dE&I
apportionment formula 分摊方程式 .N>*+U>>P
apportionment of estate duty 遗产税的分摊 ?(U;T!n
appraisal 估价；评估 5Ok3y| cEx
appreciable growth 可观增长 Z"'*A\r2
appreciable impact 显着影响
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appreciable increase 可观增长 Tt9 cX}&&
appreciation 增值；升值 K2e68GU
appreciation against other currencies 相对其他货币升值 [3sZ=)G
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6`iYIXnz
appreciation tax 增值税 :/%Y" 0
appropriation 拨款；拨用；拨付 `&.qHw)
appropriation account 拨款帐目 E S!e/l
Appropriation Bill 拨款法案 ]'?U e7
appropriation-in-aid system 补助拨款办法 r7].4 8D
approved assets 核准资产 gvc/Z <Y
approved basket stock 认可一篮子证券 d>mT+{3
approved budget 核准预算 oH&@F@r:+
approved charitable donation 认可慈善捐款 >itNa.K
approved charitable institution 认可慈善机构 $j(d`@.DN~
approved currency 核准货币；认可货币 [3qH? 2&
approved estimates 核准预算 `R
xCs`
approved estimates of expenditure 核准开支预算 !s^XWsb8
approved overseas insurer 核准海外保险人 pZK 1G
approved overseas trust company 核准海外信托公司 N
P+ vi@Ud
approved pooled investment fund 核准汇集投资基金 ,?Ie!r$6
approved provident fund scheme 认可公积金计划 bM5V=b_H
approved provision 核准拨款 k H<C9z2=
approved redeemable share 核准可赎回股份 SrB>_0**
approved regional stock 认可地区性证券 qy.$5-e:[9
approved retirement scheme 认可退休金计划 V=5S=7 Z:
approved subordinated loan 核准附属贷款 rM,f7hm[S*
arbitrage 套戥；套汇；套利 z; P#
arbitrageur 套戥者；套汇者 &]LpG l
arbitrary amount 临时款项 ZA. S X|m
arrangement 措施；安排；协定 RM,aG}6M)M
arrears 欠款 ;-JF b$m
arrears of pay 欠付薪酬 -BI!ZsC '
arrears of revenue 逾期未收税款；逾期未收的帐项 U?Dr0w D;[
articles of association 组织章程；组织细则；组织章程细则 < ` "
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YmFg# e S
ascertainment of profit 确定利润 =H8FV09x}
"Asia Clear" “亚洲结算系统”
