allotment 分配；配股 =3'B$PY
allotment notice 股份配售通知；配股通知 0AWxU?$A4
allotment of shares 股份分配 ',[A KXJ
allowable 可获宽免；免税的 IxWi>8
allowable business loss 可扣除的营业亏损 tE-bHu370
allowable expenses 可扣税的支出 o<48' > [
allowance 免税额；津贴；备抵；准备金 .{t5_,P
allowance for debts 债项的免税额 nt>3 i! l
allowance for depreciation by wear and tear 耗损折旧免税额 dRzeHuF92
allowance for funeral expenses 殡殓费的免税额 X{cB%t
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allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8u)>o*
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allowance for repairs and outgoings 修葺及支出方面的免税额 !U4YA1>>
allowance to debtor 给债务人的津贴 6bj77CoB
alteration of capital 资本更改 NKFeN D
alternate trustee 候补受托人 8hww({S2
amalgamation 合并 3; z1Hp2X
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]Gm4gd`
ambit of charges 征税范围；收费范围 Z"Lr5'}
amended valuation 经修订的估值 Da[#X`Kp$
American Commodities Exchange 美国商品交易所 9wfE^E1
American Express Bank Limited 美国运通银行 )Az0.}
American Stock Exchange 美国证券交易所 )g8Kicox5
amortization 摊销 ZZkc) @
amount due from banks 存放银行同业的款项 J( ]b1e
amount due from banks abroad 存放海外银行同业的款项 GJU(1%-
amount due from holding companies 控股公司欠款 au=@]n#<(
amount due from local banks 存放本港银行同业的款项 Zp{K_ec{
amount due to banks 银行同业的存款 3dZ j<(.
amount due to banks abroad 海外银行同业的存款 3jfAv@I ~
amount due to holding companies 控股公司存款 e:MbMj6`
amount due to local banks 本港银行同业的存款 N?rE:0SJ
amount due to outport banks 外埠银行同业的存款 6:QlHuy0nH
amount for note issue 发行纸币的款额 mmjWLrhlu
amount of bond 担保契据的款额 &QQ6F>'T
amount of consideration 代价款额 UnVa`@P^:G
amount of contribution 供款数额 0r $ n
amount of indebtedness 负债款额 H0B=X l[
amount of principal of the loan 贷款本金额 Zr6.Nw
amount of rates chargeable 应征差饷数额 "-:g.x*d
amount of share capital 股本额 O`_, _
amount of sums assured 承保款额 MR4k#{:w
amount of variation 变动幅度 ^pY8'LF6
amount of vote 拨款数额 6,1oLv U
amount payable 应付款额 x3 ( _fS
amount receivable 应收款额 Jc]k\U
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Uv <nJM
analysis 分析 ^"iL|3d
ancillary risk 附属风险 *e:I*L
annual account 周年帐目；周年帐目报表；年度决算；年结 (u@X 5O(a
annual accounting date 年结日期 @+Nf@LJ
annual allowance 每年免税额；年积金；年度津贴；年津 "ig)7X+Wz|
annual balance 年度余额 !% (kMN
annual disposable income 每年可动用收入 X LYGhM
annual estimates 周年预算 /Trbr]lWy
annual fee 年费 Hv'
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annual general meeting 周年大会
i& \ >/ 1
annual growth rate 年增率；每年增长率 "85)2*+
annual long-term supplement 长期个案每年补助金 !H)!b#_
annual pensionable emolument 可供计算退休金的年薪 S
uI^8^f=
annual report 年报 f#I#24)RH
Annual Report on the Consumer Price Index 《消费物价指数年报》 `25<;@
annual return 周年报表；周年申报表；每年报税表格 ][//G|9
Annual Return Rules 《周年报表规则》 iM1E**WCtv
annual review of consumer prices 每年消费物价回顾 ^HuB40
annual roll-forward basis 逐年延展方式 L"c.15\
annual salary 年薪 E}0g
annual statement 年度报表；年度决算表 e=# D
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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 hhU\$'0B -
annuitant 年金受益人 !"hzGgOOX
annuity 年金 5TeGdfu @
annuity contract 年金合约 g#1 Y4
annuity on human life 人寿年金 <dXeP/1w`
antecedent debt 先前的债项 >@a7Zzl0H
ante-dated cheque 倒填日期支票 h^,L ) E
anticipated expenditure 预期开支 |RXXj [z
anticipated net profit 预期纯利 $Dv5TUKw
anticipated revenue 预期收入 T.%y eJiE
anti-inflation measure 反通货膨胀措施 H |`D3z.c
anti-inflationary stance 反通货膨胀立场 aeh B,l0
apparent deficit 表面赤字 K2v[_a~@
apparent financial solvency 表面偿债能力 F]<2nb7
apparent partner 表面合伙人 p7izy$Wc
application for personal assessment 个人入息课税申请书 /#t::b+>x
application of fund 资金应用 {C8I YBm
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 {od@S l
appointed actuary 委任精算师 ]j*uD317
appointed auditor 委任核数师；委任审计师 tU!Yg "4Q
appointed trustee 委任的受托人 !N][W#:
appointer 委任人 u2 fp~.'P
apportioned pro rata 按比例分摊 W|sU[dx Z
apportionment 分配；分摊 1BP/,d |+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q TN24 q4
apportionment formula 分摊方程式 ![I|hB
apportionment of estate duty 遗产税的分摊 2o1WXE %$
appraisal 估价；评估 VT
~%);.#
appreciable growth 可观增长 &U([Wd?E2
appreciable impact 显着影响 B
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appreciable increase 可观增长 CQ{{J{pU"
appreciation 增值；升值 yVK l%GO
appreciation against other currencies 相对其他货币升值 * c$UIg
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gg#lI|
appreciation tax 增值税 tt6GtYrC 1
appropriation 拨款；拨用；拨付 !4Sd ^"
appropriation account 拨款帐目 H,7!"!?@N
Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法
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approved assets 核准资产 +n% 8 *F&
approved basket stock 认可一篮子证券 /3sX>Rj
approved budget 核准预算 s%~Nx3,
approved charitable donation 认可慈善捐款 X Vo+ <&
approved charitable institution 认可慈善机构 Be^"sC
approved currency 核准货币；认可货币 !\Cu J5U
approved estimates 核准预算 z/p^C~|}
approved estimates of expenditure 核准开支预算 uc]5p(9Hb
approved overseas insurer 核准海外保险人 ?
s) 6 YF
approved overseas trust company 核准海外信托公司 v:9'k~4)
approved pooled investment fund 核准汇集投资基金 Y n?Xo_Y
approved provident fund scheme 认可公积金计划 ]ab q$Y'
approved provision 核准拨款 &5B/>ag1!
approved redeemable share 核准可赎回股份 qwn EVjf
approved regional stock 认可地区性证券 Dk2Z l
approved retirement scheme 认可退休金计划 7Xh @%[
approved subordinated loan 核准附属贷款 *M>~$h7
arbitrage 套戥；套汇；套利 tuY= )?
arbitrageur 套戥者；套汇者 bwszfPM
arbitrary amount 临时款项 W ?ghG
arrangement 措施；安排；协定 yOP$~L#TWs
arrears 欠款 (hK jr1s
arrears of pay 欠付薪酬 c] $$ap
arrears of revenue 逾期未收税款；逾期未收的帐项 9U )9u["DH
articles of association 组织章程；组织细则；组织章程细则 qa8?bNd'f
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &wu1Zz[qcz
ascertainment of profit 确定利润 ?zVE7;r4U
"Asia Clear" “亚洲结算系统”
