allotment 分配；配股
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allotment notice 股份配售通知；配股通知 -W9DH^EL<
allotment of shares 股份分配 {g.YGO
allowable 可获宽免；免税的 /F;2wT;
allowable business loss 可扣除的营业亏损 }>6e-]MHfR
allowable expenses 可扣税的支出 lMFo)4&P
allowance 免税额；津贴；备抵；准备金 x eFx!$3
allowance for debts 债项的免税额 \}Am]Y/ w
allowance for depreciation by wear and tear 耗损折旧免税额 ZR\N~.
allowance for funeral expenses 殡殓费的免税额 EsKgS\`RZ
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HXU #Ux
allowance for repairs and outgoings 修葺及支出方面的免税额 0;l~B
allowance to debtor 给债务人的津贴 ',R%Q0Q
alteration of capital 资本更改 &)OI!^ (
alternate trustee 候补受托人 C$[iduS
amalgamation 合并 $l*?Ce:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /ugWl99.W
ambit of charges 征税范围；收费范围 >UCg3uFj
amended valuation 经修订的估值 X:UlL"
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American Commodities Exchange 美国商品交易所 7dY_b
American Express Bank Limited 美国运通银行 w( V%EEk
American Stock Exchange 美国证券交易所 a(vt"MQ_
amortization 摊销 :f[ w
amount due from banks 存放银行同业的款项 \(pwHNSafk
amount due from banks abroad 存放海外银行同业的款项 -r U_bnm
amount due from holding companies 控股公司欠款 p? L %'
amount due from local banks 存放本港银行同业的款项 [e` | <
amount due to banks 银行同业的存款 t}k:wzZ@
amount due to banks abroad 海外银行同业的存款 B<I(t"s
amount due to holding companies 控股公司存款 d'96$e o~
amount due to local banks 本港银行同业的存款 Kzn1ct{65!
amount due to outport banks 外埠银行同业的存款 #A5X , -4G
amount for note issue 发行纸币的款额
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amount of bond 担保契据的款额 OM 1 Z}%J
amount of consideration 代价款额 G{[w+ObX
amount of contribution 供款数额 [p6 :uNo
amount of indebtedness 负债款额 %"v:x?d$$o
amount of principal of the loan 贷款本金额 lC#wh2B6
amount of rates chargeable 应征差饷数额 dXxf{|gk>
amount of share capital 股本额 8vuTF*{yZ
amount of sums assured 承保款额 O(I^:_eH
amount of variation 变动幅度 %w^*
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amount of vote 拨款数额 :O413#8
amount payable 应付款额 -u@ ^P7
amount receivable 应收款额 _]*YSeh=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +r!NR?^ m
analysis 分析 Cdz?+hb
ancillary risk 附属风险 n,F yK`x
annual account 周年帐目；周年帐目报表；年度决算；年结 e$s&B!qJ
annual accounting date 年结日期 3* I\#Z4p1
annual allowance 每年免税额；年积金；年度津贴；年津 tF),Sn|*
annual balance 年度余额 =J1V?x=l@
annual disposable income 每年可动用收入 z@VL?A(3
annual estimates 周年预算 {LjzkXs
annual fee 年费 fJ8>n Oh
annual general meeting 周年大会 ~T;:Tg*
annual growth rate 年增率；每年增长率 8 ?82
p
annual long-term supplement 长期个案每年补助金 n5C ,Z!)z
annual pensionable emolument 可供计算退休金的年薪 RVA k u
annual report 年报 +#,J`fV%
Annual Report on the Consumer Price Index 《消费物价指数年报》 @ K!JE w\
annual return 周年报表；周年申报表；每年报税表格 _p8u
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Annual Return Rules 《周年报表规则》 ,+df=>
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annual review of consumer prices 每年消费物价回顾 t)j$lmQ n
annual roll-forward basis 逐年延展方式 XB!qPh .
annual salary 年薪 FQ
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annual statement 年度报表；年度决算表 F
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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 G4c@v1#%.
annuitant 年金受益人 ]D;*2Lw4&
annuity 年金 5[)5K?%
annuity contract 年金合约 G%HG6
annuity on human life 人寿年金 8a* &,W
antecedent debt 先前的债项 2n3&uvf'TL
ante-dated cheque 倒填日期支票 0]5X Tc3r
anticipated expenditure 预期开支 w\i]z1
anticipated net profit 预期纯利 Tl yyJ{~
anticipated revenue 预期收入 8T pYt)]S
anti-inflation measure 反通货膨胀措施 xY]q[a?cy
anti-inflationary stance 反通货膨胀立场 Lx>[`QT
apparent deficit 表面赤字 FNUs
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apparent financial solvency 表面偿债能力 |9XoRGgXU
apparent partner 表面合伙人 >
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application for personal assessment 个人入息课税申请书 wL~A L
application of fund 资金应用 =7e!'cF[
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 9] +zZP_#
appointed actuary 委任精算师 <O =0 ^V
appointed auditor 委任核数师；委任审计师 :=*G7ZyW$
appointed trustee 委任的受托人 &S
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appointer 委任人 3ux7^ au
apportioned pro rata 按比例分摊 [_%u5sc-y
apportionment 分配；分摊 &iWTf K7
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gw"SKp!]
apportionment formula 分摊方程式 0?ab'vYcp
apportionment of estate duty 遗产税的分摊 Eb~vNdPo
appraisal 估价；评估 _w\i ~To!
appreciable growth 可观增长 Psf'^42(v
appreciable impact 显着影响 gpyio1V>
appreciable increase 可观增长 aPlEM_escS
appreciation 增值；升值 3PvxU|*F
appreciation against other currencies 相对其他货币升值 tXA?[ S
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .
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appreciation tax 增值税 m lc8q s
appropriation 拨款；拨用；拨付 (hOD
appropriation account 拨款帐目 -3yK>\y=|
Appropriation Bill 拨款法案 7*{l\^ism;
appropriation-in-aid system 补助拨款办法 3r#['UmT
approved assets 核准资产 t0fgG/f'
approved basket stock 认可一篮子证券 Q\s+w){f%
approved budget 核准预算 G9-ETj}
approved charitable donation 认可慈善捐款 ]v}W9{sY
approved charitable institution 认可慈善机构 r'nPP6`
approved currency 核准货币；认可货币 hN K wQ
approved estimates 核准预算 ##''d||u
approved estimates of expenditure 核准开支预算 P9m
approved overseas insurer 核准海外保险人 |BM#r fQ
approved overseas trust company 核准海外信托公司 ma-GvWD2
approved pooled investment fund 核准汇集投资基金 UH
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approved provident fund scheme 认可公积金计划 4u*n7di$9d
approved provision 核准拨款 } Ifa5Lq)
approved redeemable share 核准可赎回股份 wz3X;1l`c
approved regional stock 认可地区性证券 Uu8ayN j
approved retirement scheme 认可退休金计划 0`.&
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approved subordinated loan 核准附属贷款
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arbitrage 套戥；套汇；套利 [)}P{y
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arbitrageur 套戥者；套汇者 yw:%)b{
arbitrary amount 临时款项 $k )K}U
arrangement 措施；安排；协定 W=EcbH9/.)
arrears 欠款 ~D
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arrears of pay 欠付薪酬 e8f 7*S8
arrears of revenue 逾期未收税款；逾期未收的帐项 p= UW ^95
articles of association 组织章程；组织细则；组织章程细则 SVwxK/Fci
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZzBaYoNy[0
ascertainment of profit 确定利润 H (K!{k
"Asia Clear" “亚洲结算系统”
