allotment 分配；配股 =NRiro
allotment notice 股份配售通知；配股通知 Z= pvo TY
allotment of shares 股份分配 A
o9|t;i
allowable 可获宽免；免税的 gX5.u9%
C\
allowable business loss 可扣除的营业亏损 K}LF ${bS
allowable expenses 可扣税的支出 7'{Y7]+z+
allowance 免税额；津贴；备抵；准备金 C*Y0GfW=
allowance for debts 债项的免税额 s*>B"#En
allowance for depreciation by wear and tear 耗损折旧免税额 $A: ?o?"7}
allowance for funeral expenses 殡殓费的免税额 }O gZZ8-_M
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B@vup {Kg
allowance for repairs and outgoings 修葺及支出方面的免税额 uKT\\1Jrq
allowance to debtor 给债务人的津贴 0gKSjTqo
alteration of capital 资本更改 ev yA#~o
alternate trustee 候补受托人 r?Pk}Q
amalgamation 合并 OZl0
I#@A
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W%#LHluP
ambit of charges 征税范围；收费范围 rAu@`H?
amended valuation 经修订的估值 6"bdbV=t
American Commodities Exchange 美国商品交易所 ?d)eri8,
American Express Bank Limited 美国运通银行 E{B40E~4
American Stock Exchange 美国证券交易所 fd1z
XK#Z2
amortization 摊销 73E[O5?b
amount due from banks 存放银行同业的款项 _^w^tfH]
amount due from banks abroad 存放海外银行同业的款项 j&,%v+x
amount due from holding companies 控股公司欠款 GYri\ <[
amount due from local banks 存放本港银行同业的款项 `]l[p+DO
amount due to banks 银行同业的存款 be&,V_F
amount due to banks abroad 海外银行同业的存款 1uc;:N G=
amount due to holding companies 控股公司存款 g6q67m<h
amount due to local banks 本港银行同业的存款 ` H|#l\
amount due to outport banks 外埠银行同业的存款 Ktf lbI!
amount for note issue 发行纸币的款额 Io)@u~y z
amount of bond 担保契据的款额 M7AUY#)
amount of consideration 代价款额 a#P{ [
amount of contribution 供款数额 fh}j)*K8
amount of indebtedness 负债款额 t=r*/DxX=
amount of principal of the loan 贷款本金额 h4? 'd+K
amount of rates chargeable 应征差饷数额 &28%~&L
amount of share capital 股本额 ljO t~@Ea
amount of sums assured 承保款额 PPj0LFA
amount of variation 变动幅度 kM @heFJb.
amount of vote 拨款数额 nOUF<DNQ
amount payable 应付款额 K2pW|@~U
amount receivable 应收款额 f!##R-A
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 " [ K>faV
analysis 分析 O8w|!$Q.
ancillary risk 附属风险 k /lDE
annual account 周年帐目；周年帐目报表；年度决算；年结 Z;GZ?NOlY
annual accounting date 年结日期 25jgM!QBXF
annual allowance 每年免税额；年积金；年度津贴；年津 VH$hQPP5d
annual balance 年度余额 |jyoT%SQ
annual disposable income 每年可动用收入 Q|:qs\6q5
annual estimates 周年预算 {vAv ; m
annual fee 年费 z]
teQaUZ
annual general meeting 周年大会 U_C 1GT-|
annual growth rate 年增率；每年增长率 xy1R_*.F^T
annual long-term supplement 长期个案每年补助金 6"Rw&3D?
annual pensionable emolument 可供计算退休金的年薪 Y**|e4
annual report 年报 \TXCq@
Annual Report on the Consumer Price Index 《消费物价指数年报》 ir3EA'_>N
annual return 周年报表；周年申报表；每年报税表格 5KDN8pJN
Annual Return Rules 《周年报表规则》 SpX6PwM
annual review of consumer prices 每年消费物价回顾 ygf
Uy
annual roll-forward basis 逐年延展方式 dn@_\5
annual salary 年薪 G^/8lIj
annual statement 年度报表；年度决算表 jr=erVHK
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4z> SI\Ss
annuitant 年金受益人 q`^ T7
annuity 年金 ; )J\k2
annuity contract 年金合约 /%w3(e
annuity on human life 人寿年金 Omy<Y@$
antecedent debt 先前的债项 ww$Ec
ante-dated cheque 倒填日期支票 2uM\
?*T@
anticipated expenditure 预期开支 a EmL f
anticipated net profit 预期纯利 `E 2HQA@
anticipated revenue 预期收入 /#I~iYPe
anti-inflation measure 反通货膨胀措施 ^2 6}j uQ
anti-inflationary stance 反通货膨胀立场 w [7vxQ!-
apparent deficit 表面赤字 "s5[ w+,R
apparent financial solvency 表面偿债能力 ae|j#!~oi
apparent partner 表面合伙人
x C+TO
application for personal assessment 个人入息课税申请书 r:Rk!z*
application of fund 资金应用 ~zT7 43
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 2h5L#\H"
appointed actuary 委任精算师 <m X EX`?
appointed auditor 委任核数师；委任审计师 IG=# 2 /$
appointed trustee 委任的受托人 tDIQ=
appointer 委任人 TdWa
tvY5p
apportioned pro rata 按比例分摊 xb~8uD5
apportionment 分配；分摊 QNe siV0MI
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6#DDMP8;I
apportionment formula 分摊方程式 9S]]KE Gn4
apportionment of estate duty 遗产税的分摊 s'Wu \r'
appraisal 估价；评估
$ I }k>F
appreciable growth 可观增长 @J UCXm
appreciable impact 显着影响 $;%k:&\f
appreciable increase 可观增长 x|lX1Mh$
appreciation 增值；升值 *'jI >^o
appreciation against other currencies 相对其他货币升值 K)[D A*W
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @ U Cr`>
appreciation tax 增值税 YecV+ K'p:
appropriation 拨款；拨用；拨付 w=feXA3-S
appropriation account 拨款帐目 Y~[k_!
Appropriation Bill 拨款法案 ni`uO<\U
appropriation-in-aid system 补助拨款办法 ap|$8 G
approved assets 核准资产 H^r;,Q$9
approved basket stock 认可一篮子证券 oZwu`~h Y
approved budget 核准预算 AD^Q`7K?uR
approved charitable donation 认可慈善捐款 ft><Ql3
approved charitable institution 认可慈善机构 KO3X)D<3
approved currency 核准货币；认可货币
zq
t{oN_
approved estimates 核准预算 SA[wF c
approved estimates of expenditure 核准开支预算 ?3=y]Vb+
approved overseas insurer 核准海外保险人 2U.'5uA"L
approved overseas trust company 核准海外信托公司 ykat0iqo
approved pooled investment fund 核准汇集投资基金 *9O@DF&*6
approved provident fund scheme 认可公积金计划 h 1REL^!c
approved provision 核准拨款 OD;F{Hc
approved redeemable share 核准可赎回股份 g`\ 5!R1
approved regional stock 认可地区性证券 ^LAnR>mz^r
approved retirement scheme 认可退休金计划 !\Vc#dslt
approved subordinated loan 核准附属贷款 5-?*Boi>i
arbitrage 套戥；套汇；套利 s@D/.X
arbitrageur 套戥者；套汇者 8$`$24Wx
arbitrary amount 临时款项 3}kG ]#
arrangement 措施；安排；协定 d`9ofw~3=
arrears 欠款 !j%MN{ #a
arrears of pay 欠付薪酬 h h7unHt-
arrears of revenue 逾期未收税款；逾期未收的帐项 IC6r?
articles of association 组织章程；组织细则；组织章程细则 oF L7dL
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8 @A}.:
ascertainment of profit 确定利润 =
M`Xu#eRk
"Asia Clear" “亚洲结算系统”
