allotment 分配；配股 TJ?g%
allotment notice 股份配售通知；配股通知 T5wjU*=IL
allotment of shares 股份分配 4 !`bZ`_Bw
allowable 可获宽免；免税的 ()PKw,pD
allowable business loss 可扣除的营业亏损 +@X5!S6
allowable expenses 可扣税的支出 G; gJNK"e
allowance 免税额；津贴；备抵；准备金 /R
X1UQ.s
allowance for debts 债项的免税额 r%Rs0)$yj
allowance for depreciation by wear and tear 耗损折旧免税额 {|9}+
@5Q1
allowance for funeral expenses 殡殓费的免税额 ujW1+Oj=~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4([.x T
allowance for repairs and outgoings 修葺及支出方面的免税额 Oc9#e+_&
allowance to debtor 给债务人的津贴 ! BU)K'mj
alteration of capital 资本更改 dsK&U\ej}
alternate trustee 候补受托人 KsAH]2 Q%
amalgamation 合并 33:DH}
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F{k+7Ft c
ambit of charges 征税范围；收费范围 %Qn(rA@9
amended valuation 经修订的估值 m9M
FwfZ
American Commodities Exchange 美国商品交易所 G@S&1=nj3
American Express Bank Limited 美国运通银行 WUAJjds
American Stock Exchange 美国证券交易所 us? &:L|!=
amortization 摊销 $#o1MX
amount due from banks 存放银行同业的款项 tXF]t
amount due from banks abroad 存放海外银行同业的款项 e X&Gw{U-f
amount due from holding companies 控股公司欠款 4dH}g~[P9
amount due from local banks 存放本港银行同业的款项 G,&%VQ3P>
amount due to banks 银行同业的存款 b|^I<7
amount due to banks abroad 海外银行同业的存款 \d.F82
amount due to holding companies 控股公司存款 yI:#
|w|
amount due to local banks 本港银行同业的存款 ? y},,
amount due to outport banks 外埠银行同业的存款 B%<e FFV\
amount for note issue 发行纸币的款额 ~#M d"3
amount of bond 担保契据的款额 gL$&
@NY
amount of consideration 代价款额 5,+\`!g
amount of contribution 供款数额 hJ%1
amount of indebtedness 负债款额 tP
~zKU
amount of principal of the loan 贷款本金额 9 -h.|T2il
amount of rates chargeable 应征差饷数额 OQ_stE2i
amount of share capital 股本额 bv?0.{Z
amount of sums assured 承保款额 PW}OU9i s
amount of variation 变动幅度 k D~uGA
amount of vote 拨款数额 Ru%|}sfd
amount payable 应付款额 O^{1RV3:,T
amount receivable 应收款额 r $)$n&j
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Uv?'m&_
analysis 分析 y93k_iq$S
ancillary risk 附属风险 cErI%v}v0
annual account 周年帐目；周年帐目报表；年度决算；年结 5$l9@0D.\
annual accounting date 年结日期 kL{;.WsB
annual allowance 每年免税额；年积金；年度津贴；年津 NlR "$
annual balance 年度余额 (4~WWU (iT
annual disposable income 每年可动用收入 h sce:T B
annual estimates 周年预算 kv| ,b
annual fee 年费 :jNYP{Br
annual general meeting 周年大会 $&-5;4R'0
annual growth rate 年增率；每年增长率 _&{%Wc5W~F
annual long-term supplement 长期个案每年补助金 gqiXmMm:9
annual pensionable emolument 可供计算退休金的年薪 wuK=6RL
annual report 年报 ) @QJ
Annual Report on the Consumer Price Index 《消费物价指数年报》 ='Oj4T
annual return 周年报表；周年申报表；每年报税表格 euRss#;
Annual Return Rules 《周年报表规则》 \4~AI=aw,T
annual review of consumer prices 每年消费物价回顾 i1*C{Lf;%)
annual roll-forward basis 逐年延展方式 \&|CM8A
annual salary 年薪 "h $R ]~eG
annual statement 年度报表；年度决算表 3_ 2hC!u!K
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7 s>a2
annuitant 年金受益人 \d68-JS@~
annuity 年金 P;foK)AM
annuity contract 年金合约 2YQ #-M
annuity on human life 人寿年金 T nxKR$Hoh
antecedent debt 先前的债项 6TFo|z!C
ante-dated cheque 倒填日期支票 w$Ux?y- L
anticipated expenditure 预期开支 XSD%t8<LO
anticipated net profit 预期纯利 > S&U.
anticipated revenue 预期收入 ;x[ pM_
anti-inflation measure 反通货膨胀措施 )q+4k m6
anti-inflationary stance 反通货膨胀立场 1t~({Pl<>
apparent deficit 表面赤字 tW6 #e(^l6
apparent financial solvency 表面偿债能力 ~@M 7 &%]
apparent partner 表面合伙人 *re 44
application for personal assessment 个人入息课税申请书 +t\^ (SJ 6
application of fund 资金应用 >[K?fJ$+
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 9`X&,S~e
appointed actuary 委任精算师 g{ (@uzqG
appointed auditor 委任核数师；委任审计师 d.}}s$ Q
appointed trustee 委任的受托人 mUwUs~PjA
appointer 委任人 XL"=vbD
apportioned pro rata 按比例分摊 CyTF
b$Z
apportionment 分配；分摊 WM< \e
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ' C]jwxy
apportionment formula 分摊方程式 qzdaN5
apportionment of estate duty 遗产税的分摊 LD.Ck6@
appraisal 估价；评估 ze
Ob Aw1O
appreciable growth 可观增长 26nBBS,;
appreciable impact 显着影响 sco
uO$K
appreciable increase 可观增长 b.Su@ay@(^
appreciation 增值；升值
Baq ~}B<
appreciation against other currencies 相对其他货币升值
E Vz9WY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f)gGH 'yOQ
appreciation tax 增值税 wXCyj+XB*
appropriation 拨款；拨用；拨付 q6)N*?
appropriation account 拨款帐目 el Kx]%k*)
Appropriation Bill 拨款法案 @
R'E?|
appropriation-in-aid system 补助拨款办法 pI^=B- 7
approved assets 核准资产 F ?mA1T>x
approved basket stock 认可一篮子证券 hmzair3X
approved budget 核准预算
&wGg6$
approved charitable donation 认可慈善捐款 m.1 46
approved charitable institution 认可慈善机构 a-Y6w5
approved currency 核准货币；认可货币 !$E~\uT
approved estimates 核准预算 NKh,z&
_5-
approved estimates of expenditure 核准开支预算 )<'yQW=6
approved overseas insurer 核准海外保险人 R K3.-
approved overseas trust company 核准海外信托公司 .HD ebi
approved pooled investment fund 核准汇集投资基金 _h~p:=
approved provident fund scheme 认可公积金计划 <j"O%y.
approved provision 核准拨款 MgP{W=h2
approved redeemable share 核准可赎回股份 TAAR'Jz S
approved regional stock 认可地区性证券 ,lP7 ri
approved retirement scheme 认可退休金计划 y y))Z0E5
approved subordinated loan 核准附属贷款 Nh :JU?h
arbitrage 套戥；套汇；套利 +9~ZA3DiP
arbitrageur 套戥者；套汇者 `vH&K{
arbitrary amount 临时款项 !G>(j
arrangement 措施；安排；协定 }wG|%Y#+r
arrears 欠款 wLSjXpP 8
arrears of pay 欠付薪酬 ,*w> z
arrears of revenue 逾期未收税款；逾期未收的帐项 #m TMt;x
articles of association 组织章程；组织细则；组织章程细则 r&/D~g\"|[
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |w,^"j2R
ascertainment of profit 确定利润 j, ZW[*M
"Asia Clear" “亚洲结算系统”
