allotment 分配；配股 y}F;~H~P
allotment notice 股份配售通知；配股通知 Ao U Pq
allotment of shares 股份分配 :R{pV7<O
allowable 可获宽免；免税的 8.!+Hm4
allowable business loss 可扣除的营业亏损 \ xJ_ )r
allowable expenses 可扣税的支出 YMU2^ ,3
allowance 免税额；津贴；备抵；准备金 ]vflx^<?
allowance for debts 债项的免税额 *)(S}D\94
allowance for depreciation by wear and tear 耗损折旧免税额 j S4\;
allowance for funeral expenses 殡殓费的免税额 .6=;{h4cpB
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 IAHQT < ]
allowance for repairs and outgoings 修葺及支出方面的免税额 q$;j1X
^
allowance to debtor 给债务人的津贴 +8|9&v`
alteration of capital 资本更改 H
%b c.c
alternate trustee 候补受托人 f<{f/lU@
amalgamation 合并 :I{9k~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j "s 7P%
ambit of charges 征税范围；收费范围 [v+5|twxpU
amended valuation 经修订的估值
`-!kqJ
American Commodities Exchange 美国商品交易所 I/*^ s
American Express Bank Limited 美国运通银行 #`ZBA>FLaQ
American Stock Exchange 美国证券交易所 -q]5@s/
amortization 摊销 xHD $0eq
amount due from banks 存放银行同业的款项 G J{XlH
amount due from banks abroad 存放海外银行同业的款项 q@^^jlHP
amount due from holding companies 控股公司欠款 L)n_
Q
amount due from local banks 存放本港银行同业的款项 K(uz`(5
amount due to banks 银行同业的存款 % Z 3B9
amount due to banks abroad 海外银行同业的存款 TILH[r&Jg
amount due to holding companies 控股公司存款 y9N6!M|'y
amount due to local banks 本港银行同业的存款 #P1U] @
amount due to outport banks 外埠银行同业的存款 Zq~Rkx
amount for note issue 发行纸币的款额 S"t\LB*'Ls
amount of bond 担保契据的款额 'T|EwrS j
amount of consideration 代价款额 2 :4o`o
amount of contribution 供款数额 rb*0 YCi
amount of indebtedness 负债款额 %>y`VN
D
amount of principal of the loan 贷款本金额 nMJ ( tQ
amount of rates chargeable 应征差饷数额 g%V#Z`*|
amount of share capital 股本额 FHSFH >
amount of sums assured 承保款额 gZ| !'
amount of variation 变动幅度 r1Hh @sxn
amount of vote 拨款数额 RrT`]1".
amount payable 应付款额 Cw"[$E'J
amount receivable 应收款额 !' 0PM[
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sPM ICIv|
analysis 分析 o`Af6C;Q
ancillary risk 附属风险 1cc~U Q
annual account 周年帐目；周年帐目报表；年度决算；年结 WH"'Ju5}
annual accounting date 年结日期 {;|pcx\L6~
annual allowance 每年免税额；年积金；年度津贴；年津 %^d<go^
annual balance 年度余额 )vUS). ;S`
annual disposable income 每年可动用收入 jz~#K;3=,
annual estimates 周年预算 *8_Dn}u?Jx
annual fee 年费 w59q* 2
annual general meeting 周年大会 zBK" k]rz
annual growth rate 年增率；每年增长率 4TI`
annual long-term supplement 长期个案每年补助金 }d>Xh8:%)
annual pensionable emolument 可供计算退休金的年薪 A.mFa 1lH
annual report 年报 BNF*1JO
Annual Report on the Consumer Price Index 《消费物价指数年报》 PJ4 / E
annual return 周年报表；周年申报表；每年报税表格 >9mj/P D
Annual Return Rules 《周年报表规则》 g!.piG|
annual review of consumer prices 每年消费物价回顾 1KY0hAx
annual roll-forward basis 逐年延展方式 +_k A&Q(t
annual salary 年薪 lU%oU&P/"S
annual statement 年度报表；年度决算表 k ~Q
5Cs
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 E=CA Wj\
annuitant 年金受益人 lXF7)H&T
annuity 年金 Rc3!u^?u
annuity contract 年金合约 jo0XF]
annuity on human life 人寿年金 d#XgO5eyO
antecedent debt 先前的债项 f _$hK9I
ante-dated cheque 倒填日期支票 OSfT\8YA
anticipated expenditure 预期开支 5]up%.
anticipated net profit 预期纯利 ]l C2YD}
anticipated revenue 预期收入
xAl
8e
anti-inflation measure 反通货膨胀措施 R?;mu^B
anti-inflationary stance 反通货膨胀立场 QVJpX;u
apparent deficit 表面赤字 B'Jf&v
apparent financial solvency 表面偿债能力 /qJC p![X
apparent partner 表面合伙人 )HC/J-
application for personal assessment 个人入息课税申请书 xMNQT.A
application of fund 资金应用 2@lGY_O!m
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 \NMqlxp2
appointed actuary 委任精算师 =+UtA f< n
appointed auditor 委任核数师；委任审计师 O F={k[
appointed trustee 委任的受托人 ^ >&#F[aT
appointer 委任人 ,Jh#$mil
apportioned pro rata 按比例分摊 6Q\|8a
apportionment 分配；分摊 g Oe!GnO
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qu,R6G
apportionment formula 分摊方程式 a] 7g\rg)
apportionment of estate duty 遗产税的分摊 *r[V[9+y-D
appraisal 估价；评估 gKl9Nkd!R
appreciable growth 可观增长 : .-z!
appreciable impact 显着影响 ]{# =WTp]
appreciable increase 可观增长 vb?. `B_>&
appreciation 增值；升值 Ynvf;qs
appreciation against other currencies 相对其他货币升值 [* 5]NNB
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kS &>g
appreciation tax 增值税 EPH
n"YK
appropriation 拨款；拨用；拨付 NN2mOJ:-
appropriation account 拨款帐目 I hf)gfHj
Appropriation Bill 拨款法案 'tw
]jMD
appropriation-in-aid system 补助拨款办法 n42\ty9
approved assets 核准资产 {| hg3R~A
approved basket stock 认可一篮子证券 Axns
approved budget 核准预算 eUZ k|be
approved charitable donation 认可慈善捐款 J'sa{/
#
approved charitable institution 认可慈善机构 m7y[Y
approved currency 核准货币；认可货币 =]-z?O6^`
approved estimates 核准预算 7 I'C'.6iM
approved estimates of expenditure 核准开支预算 YC 8IwyL'
approved overseas insurer 核准海外保险人 jc )7FE
approved overseas trust company 核准海外信托公司 KUYwc@si\
approved pooled investment fund 核准汇集投资基金 pZlsDM/=
approved provident fund scheme 认可公积金计划 H7.l)'
approved provision 核准拨款 p&x!m}!
approved redeemable share 核准可赎回股份 I=#`8deH(
approved regional stock 认可地区性证券 d,^ ZH
approved retirement scheme 认可退休金计划 [.fh2XrVM
approved subordinated loan 核准附属贷款 x x>h J!
arbitrage 套戥；套汇；套利 ssx#|InY
arbitrageur 套戥者；套汇者 K$Vu[!l`
arbitrary amount 临时款项 GW'v\O
arrangement 措施；安排；协定 eK
l; T
arrears 欠款 Ad>81=Z
arrears of pay 欠付薪酬 `j@1]%&z
arrears of revenue 逾期未收税款；逾期未收的帐项 po*8WSl9c[
articles of association 组织章程；组织细则；组织章程细则 64mEZ_kG,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5 | , b
ascertainment of profit 确定利润 qE[YZ(/f0&
"Asia Clear" “亚洲结算系统”
