allotment 分配；配股 nW GR5*e:
allotment notice 股份配售通知；配股通知 Vhv TBo<cw
allotment of shares 股份分配 H* /&A9("
allowable 可获宽免；免税的
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allowable business loss 可扣除的营业亏损 W`x)=y]Z
allowable expenses 可扣税的支出 uoCGSXsi
allowance 免税额；津贴；备抵；准备金 l1<?ONB.#
allowance for debts 债项的免税额 S$ O,] @)
allowance for depreciation by wear and tear 耗损折旧免税额 \hbi U ]
allowance for funeral expenses 殡殓费的免税额 _M5Xk? e=
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {?i) K X^
allowance for repairs and outgoings 修葺及支出方面的免税额
YqU/\f+
allowance to debtor 给债务人的津贴 f&yQhe6 q
alteration of capital 资本更改 2-v \3voN
alternate trustee 候补受托人 TpP8=8_Lh
amalgamation 合并 wL2XNdo}<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bk3Unreh
ambit of charges 征税范围；收费范围 ^,V[nfQR
amended valuation 经修订的估值 [ /ohk&
American Commodities Exchange 美国商品交易所 A]? ^ H<
American Express Bank Limited 美国运通银行 2OalAY6RS
American Stock Exchange 美国证券交易所 <*Y'lV
amortization 摊销 o:UXP Aj
amount due from banks 存放银行同业的款项 V`k8j-*s
amount due from banks abroad 存放海外银行同业的款项 @ Nb%L&=P8
amount due from holding companies 控股公司欠款 I KcKRw/O$
amount due from local banks 存放本港银行同业的款项 wPnybb{
amount due to banks 银行同业的存款 n93zD*;5
amount due to banks abroad 海外银行同业的存款 8#59iQl
amount due to holding companies 控股公司存款 (p |DcA]BX
amount due to local banks 本港银行同业的存款 %
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amount due to outport banks 外埠银行同业的存款 sKfXg`0
amount for note issue 发行纸币的款额 |(ocD
md
amount of bond 担保契据的款额 8R x c&`_X
amount of consideration 代价款额 iP "EA8
amount of contribution 供款数额 \+Y!ILOI
amount of indebtedness 负债款额 (~()RkT
amount of principal of the loan 贷款本金额 5 =Z!hQ}
amount of rates chargeable 应征差饷数额 B*@6xS[IL
amount of share capital 股本额 DJP 6TFT&G
amount of sums assured 承保款额 6f
wY$K\X
amount of variation 变动幅度 n}J^6:1
amount of vote 拨款数额 j|K.i/
amount payable 应付款额 %^.P~ s6
amount receivable 应收款额 cwynd =^nC
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q2 \
analysis 分析 ~L4 eZ
ancillary risk 附属风险 _ N '75
annual account 周年帐目；周年帐目报表；年度决算；年结 ar h@`'Q
annual accounting date 年结日期 k'+}92
o
annual allowance 每年免税额；年积金；年度津贴；年津 !k<:k
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annual balance 年度余额 8(xw?|D7
annual disposable income 每年可动用收入 ^?"^Pmw
annual estimates 周年预算 a$}mWPp+f
annual fee 年费 0*7*RX
annual general meeting 周年大会 n
q;#_Rkr
annual growth rate 年增率；每年增长率 QnKC#
annual long-term supplement 长期个案每年补助金 r t b* n~
annual pensionable emolument 可供计算退休金的年薪 T9)wj][ .
annual report 年报 *gu8-7'
Annual Report on the Consumer Price Index 《消费物价指数年报》 T[. [
g/`
annual return 周年报表；周年申报表；每年报税表格 LSkk;)'2K
Annual Return Rules 《周年报表规则》 SRz&Nb
annual review of consumer prices 每年消费物价回顾 R^P_{_I*"
annual roll-forward basis 逐年延展方式 ?~F. /
annual salary 年薪 PZM42"[&
annual statement 年度报表；年度决算表 7 g6RiH}
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 -`g J
annuitant 年金受益人 1Df, a#,y"
annuity 年金 IE}Sdeqi)
annuity contract 年金合约 tStJ2-5*t
annuity on human life 人寿年金 V4Qz*z%
antecedent debt 先前的债项 :U8k|,~f
ante-dated cheque 倒填日期支票 &rcdr+ '
anticipated expenditure 预期开支 |lY`9-M`I
anticipated net profit 预期纯利 $q^O%(
anticipated revenue 预期收入 ~Z7) x7
z
anti-inflation measure 反通货膨胀措施 y{?Kao7Ij
anti-inflationary stance 反通货膨胀立场 sc9]sIb
apparent deficit 表面赤字 *s~i 2}
apparent financial solvency 表面偿债能力 IE|, ~M2
apparent partner 表面合伙人 - G FwFkWm
application for personal assessment 个人入息课税申请书 ZDfS0]0F
application of fund 资金应用 K` 2i
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 3#B@83C0Z
appointed actuary 委任精算师 vWuy ft *
appointed auditor 委任核数师；委任审计师 GG*BN<( >!
appointed trustee 委任的受托人 fs7~NY
appointer 委任人 oH= 4m~'V
apportioned pro rata 按比例分摊 5R)[Ou.
apportionment 分配；分摊 y>4p~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式 @ }ZGY^
apportionment of estate duty 遗产税的分摊 [+_\z',u
appraisal 估价；评估 v [dAywW
appreciable growth 可观增长 Z`|> tbOfZ
appreciable impact 显着影响 N=.}h\{0
appreciable increase 可观增长 X,&`WPA:S
appreciation 增值；升值 . c#90RP
appreciation against other currencies 相对其他货币升值 f]hBPk Z6
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S3nB:$_-;
appreciation tax 增值税 p1C_`f N,
appropriation 拨款；拨用；拨付 ybC-f'0
appropriation account 拨款帐目 mSy|&(l
Appropriation Bill 拨款法案 )7tV*=?Ic8
appropriation-in-aid system 补助拨款办法 x, }ez
approved assets 核准资产 x-tm[x@;o
approved basket stock 认可一篮子证券 Sb^a dd0dT
approved budget 核准预算 }F~f&<GX6
approved charitable donation 认可慈善捐款 \m@] G3=]
approved charitable institution 认可慈善机构 /@6E3lh S
approved currency 核准货币；认可货币 Q=^ktKMeR
approved estimates 核准预算 C+DG+_%V*S
approved estimates of expenditure 核准开支预算 xP XoJN
approved overseas insurer 核准海外保险人 x8\E~6`,
approved overseas trust company 核准海外信托公司 Ry3+/]
approved pooled investment fund 核准汇集投资基金 }qG?Vmq*R[
approved provident fund scheme 认可公积金计划 le
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approved provision 核准拨款 EGp~Vo-
approved redeemable share 核准可赎回股份 yBpW#1=
approved regional stock 认可地区性证券 W@R$' r,@O
approved retirement scheme 认可退休金计划 jydp4ek_n
approved subordinated loan 核准附属贷款 U>e3_td3,
arbitrage 套戥；套汇；套利 23(B43zy
arbitrageur 套戥者；套汇者 <B|n<R<?
arbitrary amount 临时款项 2+c>O%L
arrangement 措施；安排；协定
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arrears 欠款 7j9D;_(.^$
arrears of pay 欠付薪酬 "Nk=g~|
arrears of revenue 逾期未收税款；逾期未收的帐项 .WN;TjEg!
articles of association 组织章程；组织细则；组织章程细则 L8,H9T #e
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X67C;H+
ascertainment of profit 确定利润 eXskwV+7
"Asia Clear" “亚洲结算系统”
