allotment 分配；配股 C6/, -?%)
allotment notice 股份配售通知；配股通知 .Q?AzU,2D
allotment of shares 股份分配 ]cA){^.Jz
allowable 可获宽免；免税的 sA`
bPh k
allowable business loss 可扣除的营业亏损 Y
q2 mVo
allowable expenses 可扣税的支出 \x |(`;{
allowance 免税额；津贴；备抵；准备金 778L[wYe
allowance for debts 债项的免税额 /,B"H@ J
allowance for depreciation by wear and tear 耗损折旧免税额 bu$5gGWVf
allowance for funeral expenses 殡殓费的免税额 uQ&xoDCB
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !E$S&zVMQ
allowance for repairs and outgoings 修葺及支出方面的免税额 -
+>~
allowance to debtor 给债务人的津贴 fEgZ /p!g
alteration of capital 资本更改 1`h`-dqr#
alternate trustee 候补受托人 X}? cAo2N
amalgamation 合并 xorFz{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 < xc"y|7X
ambit of charges 征税范围；收费范围 q Rt gk
amended valuation 经修订的估值 Nzr zLK
American Commodities Exchange 美国商品交易所 6}| /~n
American Express Bank Limited 美国运通银行 lffw7T~
American Stock Exchange 美国证券交易所 (j cLzq
amortization 摊销 B8;ZOLAU
amount due from banks 存放银行同业的款项 3K5 4:
amount due from banks abroad 存放海外银行同业的款项 ) d\S e9!
amount due from holding companies 控股公司欠款 l
"d&Sgnj
amount due from local banks 存放本港银行同业的款项 M g;;o
amount due to banks 银行同业的存款 )6!SFj>.O
amount due to banks abroad 海外银行同业的存款 N;s sO,
amount due to holding companies 控股公司存款 RtF_p
{s
amount due to local banks 本港银行同业的存款 f\|33)k
amount due to outport banks 外埠银行同业的存款 ch< zpo:
amount for note issue 发行纸币的款额 C \ }m_`MR
amount of bond 担保契据的款额 D0-C:gz
amount of consideration 代价款额 3xj<ATSe
amount of contribution 供款数额 op}x}Ioz
amount of indebtedness 负债款额 fV;&Ag*ZiV
amount of principal of the loan 贷款本金额 aY"qEH7]
amount of rates chargeable 应征差饷数额 JU"!qXQr
amount of share capital 股本额 M,mj{OY~x
amount of sums assured 承保款额 b z<wihZj
amount of variation 变动幅度 W_M]fjL.
amount of vote 拨款数额 k*^.-v
amount payable 应付款额 qWr
`cO~hc
amount receivable 应收款额
5oORwOP
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .8wR;^
analysis 分析 na/t=<{
ancillary risk 附属风险 d5bj$oH
annual account 周年帐目；周年帐目报表；年度决算；年结
hBN!!a|l
annual accounting date 年结日期 ) Oa"B;\j
annual allowance 每年免税额；年积金；年度津贴；年津 bt~ -=\
annual balance 年度余额 3>?ip;
annual disposable income 每年可动用收入 }3N8EmS
annual estimates 周年预算 &A%#LVjf
annual fee 年费 )u[ 2TI1
annual general meeting 周年大会 &_!BMzp
4
annual growth rate 年增率；每年增长率 ,`H=%#
annual long-term supplement 长期个案每年补助金 )zr/9aV
annual pensionable emolument 可供计算退休金的年薪 (
6r9y3'
annual report 年报 />+JK5
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z., Pl
annual return 周年报表；周年申报表；每年报税表格 `ORDN|s6
Annual Return Rules 《周年报表规则》 VsUEp _I
annual review of consumer prices 每年消费物价回顾 M@csB. '
annual roll-forward basis 逐年延展方式 !fz`O>-mZ
annual salary 年薪 (&X"~:nm2
annual statement 年度报表；年度决算表 /$ L;m
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 MA"iM+Ar
annuitant 年金受益人 v "oO
annuity 年金 a}e7Q<cGj
annuity contract 年金合约 \'1%"JWK
annuity on human life 人寿年金 .R:eN&Y 8y
antecedent debt 先前的债项 ,j2qY'wi
ante-dated cheque 倒填日期支票 O|a v( F9
anticipated expenditure 预期开支 5t0i/&zX
anticipated net profit 预期纯利 l65'EO|
anticipated revenue 预期收入 @Z.Ne:*J
anti-inflation measure 反通货膨胀措施 -6)ywq^{z
anti-inflationary stance 反通货膨胀立场 Ya=QN<
apparent deficit 表面赤字 Cr(pN[,
apparent financial solvency 表面偿债能力 OE:t!66
apparent partner 表面合伙人 zSkM 8 LM2
application for personal assessment 个人入息课税申请书 $aGK8%.O
application of fund 资金应用 |5g*pX u{
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 .,EZ-&6{
appointed actuary 委任精算师 4N#0w]_,>Y
appointed auditor 委任核数师；委任审计师 {4:En;
appointed trustee 委任的受托人 j*+r`CX
appointer 委任人 ydlH6 >
apportioned pro rata 按比例分摊 z<@$$Z=0UF
apportionment 分配；分摊 *TMg.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $ar:5kif
apportionment formula 分摊方程式
`cZG& R
apportionment of estate duty 遗产税的分摊 SxQ|1: i%
appraisal 估价；评估 : l]>nF4
appreciable growth 可观增长 ;z%& 3u/
appreciable impact 显着影响 0BE%~W
appreciable increase 可观增长 G+5G, |}
appreciation 增值；升值 Ke,-8e#Q
appreciation against other currencies 相对其他货币升值 "~FXmKcX
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oWJ}]ip
appreciation tax 增值税 w7%N=hL1
appropriation 拨款；拨用；拨付 .+B!mmp
appropriation account 拨款帐目 3b PVK sY
Appropriation Bill 拨款法案 ]enqkiS
appropriation-in-aid system 补助拨款办法 5B98}N
approved assets 核准资产 H ) (K
approved basket stock 认可一篮子证券 wmoOp;C
approved budget 核准预算 sIELkF?.
approved charitable donation 认可慈善捐款 E}a 3. 6)p
approved charitable institution 认可慈善机构
$_)f|\s
approved currency 核准货币；认可货币 A+[wH(
approved estimates 核准预算 FtF !Dtv
approved estimates of expenditure 核准开支预算 m"v` E7G
approved overseas insurer 核准海外保险人 Jg%sl& 65
approved overseas trust company 核准海外信托公司 OTV)#,occ
approved pooled investment fund 核准汇集投资基金 'TbA^U[
approved provident fund scheme 认可公积金计划 uCUBs(i D
approved provision 核准拨款 WUqA PN
approved redeemable share 核准可赎回股份 G\P*zz Sq
approved regional stock 认可地区性证券 1B WuFYB
approved retirement scheme 认可退休金计划 =%RDT9T.
approved subordinated loan 核准附属贷款 1pz6e8p:m
arbitrage 套戥；套汇；套利 O050Q5zy
arbitrageur 套戥者；套汇者 T;FzKfT|
arbitrary amount 临时款项 (/
hF~A
arrangement 措施；安排；协定 />n0&~k[h
arrears 欠款 DO %YOv
arrears of pay 欠付薪酬 4&&j7$ aV
arrears of revenue 逾期未收税款；逾期未收的帐项 1L$u8P^ <
articles of association 组织章程；组织细则；组织章程细则 ~" $9auQtC
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tv;3~Y0i
ascertainment of profit 确定利润 Mz"kaO
"Asia Clear" “亚洲结算系统”
