allotment 分配；配股 |VTWw<{LX
allotment notice 股份配售通知；配股通知 /
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allotment of shares 股份分配 mG>T`c|r3
allowable 可获宽免；免税的 ^?E^']H)5u
allowable business loss 可扣除的营业亏损 - zPm{a
allowable expenses 可扣税的支出 BXT 80a\
allowance 免税额；津贴；备抵；准备金 Y*`:M(
allowance for debts 债项的免税额 /uC+.B9k
allowance for depreciation by wear and tear 耗损折旧免税额 iSOD&J_
allowance for funeral expenses 殡殓费的免税额 : [A?A4 l
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
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allowance for repairs and outgoings 修葺及支出方面的免税额 J CM)N8~i
allowance to debtor 给债务人的津贴 !8wZw68"
alteration of capital 资本更改 2.^7?ok
alternate trustee 候补受托人 DfAiL(
amalgamation 合并 K{,
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
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ambit of charges 征税范围；收费范围 '
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amended valuation 经修订的估值 C HQ {+?#
American Commodities Exchange 美国商品交易所 A28ZSL
American Express Bank Limited 美国运通银行 # rh 0r`
American Stock Exchange 美国证券交易所 & z ./4X
amortization 摊销 j%6|:o3G(
amount due from banks 存放银行同业的款项 z zulVj*
amount due from banks abroad 存放海外银行同业的款项 V->.| [J
amount due from holding companies 控股公司欠款 fG u5%T,
amount due from local banks 存放本港银行同业的款项 38"8,k
amount due to banks 银行同业的存款 2A dX)iF@
amount due to banks abroad 海外银行同业的存款 ^?H\*N
4
amount due to holding companies 控股公司存款 F@> w&A ~K
amount due to local banks 本港银行同业的存款 I'KR'1z 9
amount due to outport banks 外埠银行同业的存款 ({*.!ty
amount for note issue 发行纸币的款额 9)G:::8u7
amount of bond 担保契据的款额 +9<,3I Je6
amount of consideration 代价款额 &>d:ewM\
amount of contribution 供款数额 k$9Gn9L%
amount of indebtedness 负债款额 2&^,IIp
amount of principal of the loan 贷款本金额 x(C]O,
amount of rates chargeable 应征差饷数额 /.pa
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amount of share capital 股本额 ~
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amount of sums assured 承保款额 -=-x>(pRW7
amount of variation 变动幅度 t:?<0yfp&
amount of vote 拨款数额 \_iH4<
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amount payable 应付款额 V/
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amount receivable 应收款额 ,g Ar|x7_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OlD7-c2L]
analysis 分析 0hH Iz4(
ancillary risk 附属风险 D6 C -x
annual account 周年帐目；周年帐目报表；年度决算；年结 "cnG/{($*
annual accounting date 年结日期 :vn0|7W4
annual allowance 每年免税额；年积金；年度津贴；年津 >i><s>=I`
annual balance 年度余额 !nP8ys
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annual disposable income 每年可动用收入 HB/
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annual estimates 周年预算 PO=ZxG
annual fee 年费 b?+ Yo>yF8
annual general meeting 周年大会 LM'*OtpDG
annual growth rate 年增率；每年增长率 9m<X-B&P
annual long-term supplement 长期个案每年补助金 ,g<>`={kK+
annual pensionable emolument 可供计算退休金的年薪 6E*Zj1KX
annual report 年报 1A,4 Aw<
Annual Report on the Consumer Price Index 《消费物价指数年报》 73!
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annual return 周年报表；周年申报表；每年报税表格 4YU 1Kr4
Annual Return Rules 《周年报表规则》 ZI#SYEF6
annual review of consumer prices 每年消费物价回顾 [)b/uR
annual roll-forward basis 逐年延展方式 a=}">=]7
annual salary 年薪 U 8q
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annual statement 年度报表；年度决算表 ?z4uze1
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 ByB0>G''.
annuitant 年金受益人 ;X9MA=b
annuity 年金 i TKG,$G
annuity contract 年金合约 .R<s <]
annuity on human life 人寿年金 Ggxrj'r
antecedent debt 先前的债项 S7\ |/h :4
ante-dated cheque 倒填日期支票 B?/12+sR
anticipated expenditure 预期开支 he#Tr'j
anticipated net profit 预期纯利 R'1vjDuv
anticipated revenue 预期收入 h!JjN$
anti-inflation measure 反通货膨胀措施 ^{6UAT~!R
anti-inflationary stance 反通货膨胀立场 T$>=+ U
apparent deficit 表面赤字 Eo25ir%
apparent financial solvency 表面偿债能力 n
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apparent partner 表面合伙人 %r}KvJgd
application for personal assessment 个人入息课税申请书 34O+#0<y~
application of fund 资金应用 0SGcz gg
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 $fU/9jTa
appointed actuary 委任精算师 5. +$v 4
appointed auditor 委任核数师；委任审计师 v J,xz*rc`
appointed trustee 委任的受托人 ZQ-z2s9U
appointer 委任人 a#^4xy :
apportioned pro rata 按比例分摊 .J7-4
apportionment 分配；分摊 {?h6*>-^Z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式 @Tj
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apportionment of estate duty 遗产税的分摊 cbg3b
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appraisal 估价；评估 (cqA^.Td
appreciable growth 可观增长 9g^./k\8%
appreciable impact 显着影响 DrVb x
appreciable increase 可观增长 `[W)6OUCx}
appreciation 增值；升值 &55uT;7] a
appreciation against other currencies 相对其他货币升值 *FG4!~<e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }@Ll!,
appreciation tax 增值税 BYA=M*f
appropriation 拨款；拨用；拨付 =tvm=
appropriation account 拨款帐目 2Dwt4V
Appropriation Bill 拨款法案 (WU~e !}
appropriation-in-aid system 补助拨款办法 D 4x'
approved assets 核准资产 k H( 3
approved basket stock 认可一篮子证券 d+$[EDix
approved budget 核准预算 6I6ZVSxb
approved charitable donation 认可慈善捐款 (x*2BE n|
approved charitable institution 认可慈善机构 s- YV_
approved currency 核准货币；认可货币 h 19.b:JT
approved estimates 核准预算 j
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approved estimates of expenditure 核准开支预算 K+ aJ`V
approved overseas insurer 核准海外保险人 5x L,~"
approved overseas trust company 核准海外信托公司 FL_ arhrqD
approved pooled investment fund 核准汇集投资基金 f@V{}&ZWp
approved provident fund scheme 认可公积金计划 *dn-,Q%`
approved provision 核准拨款 ) F9%^a(
approved redeemable share 核准可赎回股份 0%L$T J.''
approved regional stock 认可地区性证券 P^ {`d_[K%
approved retirement scheme 认可退休金计划 r q|cz Q
approved subordinated loan 核准附属贷款 t)kr/Z*p\
arbitrage 套戥；套汇；套利 OG<]`!"
arbitrageur 套戥者；套汇者 o@V/37!
arbitrary amount 临时款项 {1 0+(Vl
arrangement 措施；安排；协定 p44uozbK
arrears 欠款 I 7-PF?
arrears of pay 欠付薪酬 jzOMjz~
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arrears of revenue 逾期未收税款；逾期未收的帐项 qi5>GX^t]b
articles of association 组织章程；组织细则；组织章程细则 $EHn ;~w T
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L[9+xK^g
ascertainment of profit 确定利润 Sv] "Y/N
"Asia Clear" “亚洲结算系统”
