allotment 分配；配股 $fuFx8`2W
allotment notice 股份配售通知；配股通知 d<(1^Rt o
allotment of shares 股份分配 z15(8Y@2]
allowable 可获宽免；免税的 Hfm4
allowable business loss 可扣除的营业亏损 #qm< 4]9 1
allowable expenses 可扣税的支出 c d*y{Wt
allowance 免税额；津贴；备抵；准备金 Joq9.%7Q
allowance for debts 债项的免税额 W&BwBp ]K
allowance for depreciation by wear and tear 耗损折旧免税额 a%Cq?HZ7
allowance for funeral expenses 殡殓费的免税额 !);}zW!
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t*e+[
allowance for repairs and outgoings 修葺及支出方面的免税额 !
z58,hv
allowance to debtor 给债务人的津贴 tNmH*"wR<
alteration of capital 资本更改 m!N_TOl-^
alternate trustee 候补受托人 ./J.OU1
amalgamation 合并 ~}z p}Pt
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hH )jX`Ta
ambit of charges 征税范围；收费范围 peR =J7
amended valuation 经修订的估值 p^ 9QYR
American Commodities Exchange 美国商品交易所 J
Y %B:
American Express Bank Limited 美国运通银行 c<DsCzX
American Stock Exchange 美国证券交易所 =n9adq
amortization 摊销 a%*W^R9Ls
amount due from banks 存放银行同业的款项 Ai(M06P:h
amount due from banks abroad 存放海外银行同业的款项 /=,^fCCN
amount due from holding companies 控股公司欠款 #x)G2T'?
amount due from local banks 存放本港银行同业的款项 }_@cqx:n^
amount due to banks 银行同业的存款 w v9s{I{P
amount due to banks abroad 海外银行同业的存款 [$8*(d"F'
amount due to holding companies 控股公司存款 r7JILk
amount due to local banks 本港银行同业的存款 qSkt
}F%'
amount due to outport banks 外埠银行同业的存款 pc:K5 -Os
amount for note issue 发行纸币的款额 @bfaAh~
amount of bond 担保契据的款额 yY[[)
amount of consideration 代价款额 +CX2W('
amount of contribution 供款数额 SO]x^+
[
amount of indebtedness 负债款额 ( }gF{@sn
amount of principal of the loan 贷款本金额 j05ahquI
amount of rates chargeable 应征差饷数额 Z9~~vf#
amount of share capital 股本额 0pBlmPafY
amount of sums assured 承保款额 q,Q
MvUK:
amount of variation 变动幅度 r_FW)F u^
amount of vote 拨款数额 u hQ3
amount payable 应付款额 -58r* [=8
amount receivable 应收款额 aNv6 "
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j
7a;g7.
analysis 分析 q fadsVp
ancillary risk 附属风险 Fr/8q:m &
annual account 周年帐目；周年帐目报表；年度决算；年结 a!Z,~ V8
annual accounting date 年结日期 s@^GjA[6+
annual allowance 每年免税额；年积金；年度津贴；年津 \1aj
!)
annual balance 年度余额 E88_15'3 D
annual disposable income 每年可动用收入 {LR?#.
annual estimates 周年预算
.F'Fk=N
annual fee 年费 Ij@YOt
annual general meeting 周年大会 6H.D `"cj
annual growth rate 年增率；每年增长率 ToDNBt.u{+
annual long-term supplement 长期个案每年补助金 ]Ny. gu
annual pensionable emolument 可供计算退休金的年薪
p,]Hs{R
annual report 年报 2ai \("?
Annual Report on the Consumer Price Index 《消费物价指数年报》 x8b w#
annual return 周年报表；周年申报表；每年报税表格 <y-KW WE
Annual Return Rules 《周年报表规则》 }4A+J"M4y
annual review of consumer prices 每年消费物价回顾 M6pG f_qt
annual roll-forward basis 逐年延展方式 WvUe44&^$
annual salary 年薪 :E@"4O?<Y)
annual statement 年度报表；年度决算表 1 /7H` O?
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 ;gK+AU
annuitant 年金受益人 n CGLuZn
annuity 年金 &0Wv+2l @
annuity contract 年金合约 vT\`0di~
annuity on human life 人寿年金 B07(15y]
antecedent debt 先前的债项 i/-Xpj]Zf
ante-dated cheque 倒填日期支票 PZeVjL?E
anticipated expenditure 预期开支 N/qr}-
3z
anticipated net profit 预期纯利 ?9 :{p
anticipated revenue 预期收入 D!TS/J1S;u
anti-inflation measure 反通货膨胀措施 6$ 9n_A S
anti-inflationary stance 反通货膨胀立场 C;G~_if4PR
apparent deficit 表面赤字 0rsdDME[
apparent financial solvency 表面偿债能力 Q$iv27
apparent partner 表面合伙人 M-T&K% /lW
application for personal assessment 个人入息课税申请书 H2E!A2\m
application of fund 资金应用 j:O=9
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 !@W1d|{lu
appointed actuary 委任精算师 %fJ*Ql4M
appointed auditor 委任核数师；委任审计师 #- f 7 hg*
appointed trustee 委任的受托人 z )a8
^]`
appointer 委任人 >|XQfavE
apportioned pro rata 按比例分摊 e~i
?E
apportionment 分配；分摊 Ip4CC '
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )l\BZndf
apportionment formula 分摊方程式 w2@ `0
apportionment of estate duty 遗产税的分摊 US t Z3A'
appraisal 估价；评估 9fzbR ~s
appreciable growth 可观增长 x6.a n_W6
appreciable impact 显着影响 eH(8T
appreciable increase 可观增长 h<$V ry}
appreciation 增值；升值 b U-Cd
appreciation against other currencies 相对其他货币升值 Me`jh8(K\6
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z"Gk K T
appreciation tax 增值税 !FA^~
appropriation 拨款；拨用；拨付 =zK7`5
appropriation account 拨款帐目 j
_o6+R k
Appropriation Bill 拨款法案 '<^%> R2
appropriation-in-aid system 补助拨款办法 iKv{)5
approved assets 核准资产 <q~&g
&&+
approved basket stock 认可一篮子证券 Hh(_sewo
approved budget 核准预算 z X"@QB3E
approved charitable donation 认可慈善捐款 )^|zuYz N
approved charitable institution 认可慈善机构 0"ZB|^c=
approved currency 核准货币；认可货币 y LW iY~Fd
approved estimates 核准预算 \(cu<{=rU
approved estimates of expenditure 核准开支预算 ME > OTs
approved overseas insurer 核准海外保险人 F7E # x
approved overseas trust company 核准海外信托公司 7;dV]N
approved pooled investment fund 核准汇集投资基金 94 H\,}i 8
approved provident fund scheme 认可公积金计划 Ja4O*C<
approved provision 核准拨款 j I_TN5
approved redeemable share 核准可赎回股份 l-Xxur5M'
approved regional stock 认可地区性证券 CKNC"Y*X
approved retirement scheme 认可退休金计划 1,p7Sl^h
approved subordinated loan 核准附属贷款 ^+Ie
arbitrage 套戥；套汇；套利 d(jd{L4d
arbitrageur 套戥者；套汇者 a-MDZT<xA+
arbitrary amount 临时款项 razVO]]E
arrangement 措施；安排；协定 iN %kF'&9
arrears 欠款 @{+c 6.*}
arrears of pay 欠付薪酬 !_QE|tVeR
arrears of revenue 逾期未收税款；逾期未收的帐项 I8d#AVF2
articles of association 组织章程；组织细则；组织章程细则 ZxlQyr`~a(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OxqK} %=Bw
ascertainment of profit 确定利润 zF[kb %o
"Asia Clear" “亚洲结算系统”
