allotment 分配；配股 7Jc<.Z"/Gd
allotment notice 股份配售通知；配股通知 3^H/LWx`{]
allotment of shares 股份分配 kt<@H11
allowable 可获宽免；免税的 7S2c|U4IM
allowable business loss 可扣除的营业亏损 +GPd
allowable expenses 可扣税的支出 nB}e1
/_y
allowance 免税额；津贴；备抵；准备金 SbJh(V-pr
allowance for debts 债项的免税额 14u^[M" U
allowance for depreciation by wear and tear 耗损折旧免税额
-$tCF >,
allowance for funeral expenses 殡殓费的免税额 ^=#!D[xj>
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #,Bj!'Q'-
allowance for repairs and outgoings 修葺及支出方面的免税额 3AP YO
allowance to debtor 给债务人的津贴 gDc]^K4>
alteration of capital 资本更改 #x|VfN5f
alternate trustee 候补受托人 jQIV2TY [
amalgamation 合并 {9:hg9;E*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A xR\ ned
ambit of charges 征税范围；收费范围 )Jz !U t
amended valuation 经修订的估值 eb7UoZw
American Commodities Exchange 美国商品交易所 _pW 'n=}R
American Express Bank Limited 美国运通银行 c8tP+O9
American Stock Exchange 美国证券交易所 T@ >6 3
amortization 摊销 5YLho2h38!
amount due from banks 存放银行同业的款项 +9}' s{
amount due from banks abroad 存放海外银行同业的款项 k^yy$^=<
amount due from holding companies 控股公司欠款 tQ6 | PV
amount due from local banks 存放本港银行同业的款项 k#-[ M.i
amount due to banks 银行同业的存款
X? _v+'G
amount due to banks abroad 海外银行同业的存款 gTyW#verh$
amount due to holding companies 控股公司存款 YL!oF ^XO
amount due to local banks 本港银行同业的存款 W -!dMa
amount due to outport banks 外埠银行同业的存款 t.u{.P\Md\
amount for note issue 发行纸币的款额 ?xf~!D
amount of bond 担保契据的款额 u4xA'X'~R
amount of consideration 代价款额 aEZJNWv
amount of contribution 供款数额 _BCT .ual
amount of indebtedness 负债款额 OT"lP(,
amount of principal of the loan 贷款本金额 X[Y #+z4
amount of rates chargeable 应征差饷数额 ;p .j
amount of share capital 股本额 I>8 Bc
amount of sums assured 承保款额 RDJ82{
amount of variation 变动幅度 _ q k 9o
amount of vote 拨款数额 ;?#i]Bh>S
amount payable 应付款额 ar=hx+
amount receivable 应收款额 gFgcxe6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 00R %
analysis 分析 q
w"e0q% )
ancillary risk 附属风险 " %Lmgy:~
annual account 周年帐目；周年帐目报表；年度决算；年结 2GU hV*TN
annual accounting date 年结日期 ~'|&{-<
annual allowance 每年免税额；年积金；年度津贴；年津 C= M?
annual balance 年度余额 %
{c2lyw
annual disposable income 每年可动用收入 H?ieNXP7{
annual estimates 周年预算 wN$uX#W|
annual fee 年费 o(BYT9|.kw
annual general meeting 周年大会 Y~ <rQ
annual growth rate 年增率；每年增长率 \y<+Fac1S
annual long-term supplement 长期个案每年补助金 yFa&GxSq
annual pensionable emolument 可供计算退休金的年薪 >E{#HPpBi
annual report 年报 mn,=V[f
Annual Report on the Consumer Price Index 《消费物价指数年报》 C[^a/ P`i
annual return 周年报表；周年申报表；每年报税表格 fdvi}SS8
Annual Return Rules 《周年报表规则》 L'zdsa}Et
annual review of consumer prices 每年消费物价回顾 \"{/yjO|4
annual roll-forward basis 逐年延展方式 !Q\X)C
annual salary 年薪 eDvXU_yA
annual statement 年度报表；年度决算表 \q|e8k4p
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _zAc 5rS
annuitant 年金受益人 CA'hvXb.
annuity 年金 Ebmqq#SHjX
annuity contract 年金合约 #{.pQi})
annuity on human life 人寿年金 O7E;W| ]
antecedent debt 先前的债项 \=TWYj_Ah
ante-dated cheque 倒填日期支票 eo-Xqi J,]
anticipated expenditure 预期开支 hnlU,p&y3
anticipated net profit 预期纯利 )yfOrs M
anticipated revenue 预期收入 `=WzG"
anti-inflation measure 反通货膨胀措施 c| 8KT
anti-inflationary stance 反通货膨胀立场 %@)U/G6s}
apparent deficit 表面赤字 }d$vcEI$3
apparent financial solvency 表面偿债能力 Y> c5:F;
apparent partner 表面合伙人 PLl x~A
application for personal assessment 个人入息课税申请书 KX&Od@cQ$
application of fund 资金应用 \["1N-q b
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 e / ppZ>
appointed actuary 委任精算师 >V77X+!
appointed auditor 委任核数师；委任审计师 $Y kp8u,(
appointed trustee 委任的受托人 #<^/yoH7C6
appointer 委任人 G
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^
apportioned pro rata 按比例分摊 4?* `:
apportionment 分配；分摊 9. ]Cy8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EC:x ,i
apportionment formula 分摊方程式 `3H?*\<(
apportionment of estate duty 遗产税的分摊 :zS>^RE
appraisal 估价；评估
yS(=eB_
appreciable growth 可观增长 H znI R
appreciable impact 显着影响 _r^G%Mvy|
appreciable increase 可观增长 Fb $5& ~d
appreciation 增值；升值 ueS[sN!
appreciation against other currencies 相对其他货币升值 w2RESpi
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =[43y%
appreciation tax 增值税 !~VR|n-
appropriation 拨款；拨用；拨付 ?`BED6$`G9
appropriation account 拨款帐目 '3 Y0D1`v
Appropriation Bill 拨款法案 5Od(J5`
appropriation-in-aid system 补助拨款办法 S(YHwH":
approved assets 核准资产 3L\s8O
approved basket stock 认可一篮子证券 ()rx>?x5
approved budget 核准预算 B_6v'=7]
approved charitable donation 认可慈善捐款 jn#N7% {Mk
approved charitable institution 认可慈善机构 p3'mJ3MA
approved currency 核准货币；认可货币 ,T1XX2? :
approved estimates 核准预算 }(hYG"5
approved estimates of expenditure 核准开支预算 Bwi[qw
approved overseas insurer 核准海外保险人 lFzQG:k @
approved overseas trust company 核准海外信托公司 lMI
ix0sSj
approved pooled investment fund 核准汇集投资基金 EIVQu~,H
approved provident fund scheme 认可公积金计划 -;DE&~p
approved provision 核准拨款 ML9T (th6v
approved redeemable share 核准可赎回股份 U_=w L
approved regional stock 认可地区性证券 _mq*j^u,j
approved retirement scheme 认可退休金计划 8u~\]1 (
approved subordinated loan 核准附属贷款 'KIi!pA.
arbitrage 套戥；套汇；套利 lpX p )r+
arbitrageur 套戥者；套汇者 vVvt
]h
arbitrary amount 临时款项 n?ZH2dI \0
arrangement 措施；安排；协定 4< K ,w{I
arrears 欠款 <8xP-( wk;
arrears of pay 欠付薪酬 uk>
/I l
arrears of revenue 逾期未收税款；逾期未收的帐项 S S<+fWXE
articles of association 组织章程；组织细则；组织章程细则
f%"_U'
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Wcay'#K,
ascertainment of profit 确定利润 O ( sFs1
"Asia Clear" “亚洲结算系统”
