allotment 分配；配股 5QL9 w3L
allotment notice 股份配售通知；配股通知 M|Dwk3#
allotment of shares 股份分配 ?9('o\N:
allowable 可获宽免；免税的 "f&i 25 1
allowable business loss 可扣除的营业亏损 ltr;pc*)
allowable expenses 可扣税的支出 :d%
-,v
allowance 免税额；津贴；备抵；准备金 Z
|Lh^G
allowance for debts 债项的免税额 c> U{,z
allowance for depreciation by wear and tear 耗损折旧免税额 ek{PA!9Sk
allowance for funeral expenses 殡殓费的免税额 :`>+f. )
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,$6MM6W;-F
allowance for repairs and outgoings 修葺及支出方面的免税额 *v :,rh
allowance to debtor 给债务人的津贴 ,a]~hNR
*X
alteration of capital 资本更改 G%p!os\>
alternate trustee 候补受托人 (;2J(GZ:$U
amalgamation 合并 kXZV%mnT7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 LHHDt<+B
ambit of charges 征税范围；收费范围 E? m#S
amended valuation 经修订的估值 1&@wb'MBs.
American Commodities Exchange 美国商品交易所 O 44IH`SI
American Express Bank Limited 美国运通银行 qs
c-e,rl
American Stock Exchange 美国证券交易所 q|
=q:4_L
amortization 摊销 $MJDB
amount due from banks 存放银行同业的款项 @Pb 1QLiz
amount due from banks abroad 存放海外银行同业的款项 mk`cyN>m
amount due from holding companies 控股公司欠款 bZOy~F|
amount due from local banks 存放本港银行同业的款项 yz2oS|0 '
amount due to banks 银行同业的存款 qT<qu(V:
amount due to banks abroad 海外银行同业的存款 2$i 0yPv
amount due to holding companies 控股公司存款 zIY r0k*%
amount due to local banks 本港银行同业的存款 ?;KJ
(@Va
amount due to outport banks 外埠银行同业的存款 ^0ZKHR(}e
amount for note issue 发行纸币的款额 K_lL\
amount of bond 担保契据的款额 B> " r -O
amount of consideration 代价款额 4|Gs(^nU
amount of contribution 供款数额 /"%Ih X-
amount of indebtedness 负债款额 ;DgX"Uzm
amount of principal of the loan 贷款本金额 U*R~w5W.[
amount of rates chargeable 应征差饷数额 fkv{\zN
amount of share capital 股本额 #PLB
$$
amount of sums assured 承保款额 l3 pW{p
amount of variation 变动幅度 XF f+efh
amount of vote 拨款数额 xZ'` _x9l
amount payable 应付款额 9uq+Ve>
amount receivable 应收款额 i;'X}KW
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @#--dOWYR
analysis 分析 w6In{uO-Z
ancillary risk 附属风险 zUUxxS_?
annual account 周年帐目；周年帐目报表；年度决算；年结 = 3v
1]7 X
annual accounting date 年结日期 hPXVPLm7I
annual allowance 每年免税额；年积金；年度津贴；年津 O->(9k
<
annual balance 年度余额 Z=t#*"J
annual disposable income 每年可动用收入 |3T|F3uEX
annual estimates 周年预算 )|^<w
oli,
annual fee 年费 %J (
}D7-,
annual general meeting 周年大会 X @jYQ.
annual growth rate 年增率；每年增长率 ! lN a`
annual long-term supplement 长期个案每年补助金 g d}TTe
annual pensionable emolument 可供计算退休金的年薪 9@z|2z2\G
annual report 年报 i!}nGJG
g
Annual Report on the Consumer Price Index 《消费物价指数年报》 :-W CW);N
annual return 周年报表；周年申报表；每年报税表格 vb ^!(
Annual Return Rules 《周年报表规则》 e}O -I
annual review of consumer prices 每年消费物价回顾 `J ,~hK
annual roll-forward basis 逐年延展方式 w4MMo
annual salary 年薪 10I` AjF0
annual statement 年度报表；年度决算表 ? eVuz x
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 ,;e-37^0l
annuitant 年金受益人 er7/BE &
annuity 年金 yJ`1},^
annuity contract 年金合约 4k2c mM$
annuity on human life 人寿年金 8 8 =c3^
antecedent debt 先前的债项 N9h@1'>
ante-dated cheque 倒填日期支票 6p]R)K>wS
anticipated expenditure 预期开支 @?cXa: tX
anticipated net profit 预期纯利 t5
v)6|
anticipated revenue 预期收入 )E~\H+FP6
anti-inflation measure 反通货膨胀措施 ?Nze P?g
anti-inflationary stance 反通货膨胀立场 W;g+ R-
apparent deficit 表面赤字 dVtLYx
apparent financial solvency 表面偿债能力 ^]!1 'xg
apparent partner 表面合伙人 C\ >Mt
application for personal assessment 个人入息课税申请书 sS2E8Z2
application of fund 资金应用 ecI
2]aKi
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 T0"0/{5-_
appointed actuary 委任精算师 I
3,e)Z
appointed auditor 委任核数师；委任审计师 i\4"FO?v
appointed trustee 委任的受托人 $AhX@|?z
appointer 委任人 8*~:gZ7:
apportioned pro rata 按比例分摊 k^\ &.63(
apportionment 分配；分摊 $M< 4B
qr
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \HEo8 ~TY
apportionment formula 分摊方程式 ^(JbJ@m/
apportionment of estate duty 遗产税的分摊 -2ij;pkIW$
appraisal 估价；评估 ~#km0<r?
appreciable growth 可观增长 i[^lJ)[>N
appreciable impact 显着影响 7b%Cl
appreciable increase 可观增长 LU7)F,ok
appreciation 增值；升值
RGuHXf
appreciation against other currencies 相对其他货币升值 [ .uaO
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j/mp.'P1k
appreciation tax 增值税 207oE O]
appropriation 拨款；拨用；拨付 YaT+BRh?
appropriation account 拨款帐目 q>4i0p8^
Appropriation Bill 拨款法案 |ylTy B
appropriation-in-aid system 补助拨款办法 +F&]BZ
approved assets 核准资产 %FFm[[nxI
approved basket stock 认可一篮子证券 gH55c aF<
approved budget 核准预算 v4~Xv5|w^F
approved charitable donation 认可慈善捐款 JJ=is}S|
approved charitable institution 认可慈善机构 zP'pfBgbJW
approved currency 核准货币；认可货币 LVl0:!>~
approved estimates 核准预算 )t|Q7$ v1
approved estimates of expenditure 核准开支预算 o YErG] ,
approved overseas insurer 核准海外保险人 f qs p1m$
approved overseas trust company 核准海外信托公司 Wc>)/y5$
approved pooled investment fund 核准汇集投资基金 >Io7h#[u
approved provident fund scheme 认可公积金计划 HMd )64(
approved provision 核准拨款 <7]
Y\{+
approved redeemable share 核准可赎回股份 $uB(@Ft.
approved regional stock 认可地区性证券 Ic!83-
approved retirement scheme 认可退休金计划 0BE^qe
approved subordinated loan 核准附属贷款 :I(gz~u6
arbitrage 套戥；套汇；套利 Nb^:_0&H@
arbitrageur 套戥者；套汇者 2e@\6l,!^
arbitrary amount 临时款项 tg3JU\
arrangement 措施；安排；协定 ^uEl QI
arrears 欠款 A"VXs1>_^
arrears of pay 欠付薪酬 J lGD.!`
arrears of revenue 逾期未收税款；逾期未收的帐项 V46[whL%r
articles of association 组织章程；组织细则；组织章程细则 lS-i9U/,>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |o)
_= Fx
ascertainment of profit 确定利润 R3 `W#`
"Asia Clear" “亚洲结算系统”
