allotment 分配；配股 c5u?\
allotment notice 股份配售通知；配股通知 ``D-pnKK
allotment of shares 股份分配 7 c7SU^h D
allowable 可获宽免；免税的 y.OUn'^d4
allowable business loss 可扣除的营业亏损 d4tVK0
~
allowable expenses 可扣税的支出 !).d c.P
allowance 免税额；津贴；备抵；准备金 #,C{?0!
allowance for debts 债项的免税额 @ZZ Lh=
allowance for depreciation by wear and tear 耗损折旧免税额 W X9BS$}0
allowance for funeral expenses 殡殓费的免税额 "
8v
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wvY$ s
;
allowance for repairs and outgoings 修葺及支出方面的免税额 |ES e=G
allowance to debtor 给债务人的津贴 7 ="V7
alteration of capital 资本更改 :} cAq/
alternate trustee 候补受托人 xNU}uW>>T
amalgamation 合并 >d |W>|8e
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DoA f,9|_
ambit of charges 征税范围；收费范围 0'",4=c#V
amended valuation 经修订的估值 >FO=ioNY
American Commodities Exchange 美国商品交易所 :mL.Y em*'
American Express Bank Limited 美国运通银行 j\<S 6%p#R
American Stock Exchange 美国证券交易所 -i4gzak
amortization 摊销 Gl(,%~F9i
amount due from banks 存放银行同业的款项 n a>B{6
amount due from banks abroad 存放海外银行同业的款项 B _ >|Mo/
amount due from holding companies 控股公司欠款 [;}c@
amount due from local banks 存放本港银行同业的款项 [ q}WS5Cp
amount due to banks 银行同业的存款 Z]dc%>
amount due to banks abroad 海外银行同业的存款 oUH\SW8?
amount due to holding companies 控股公司存款 ;#*m B`
amount due to local banks 本港银行同业的存款 a+d|9y/k
amount due to outport banks 外埠银行同业的存款 G1BVI:A&S
amount for note issue 发行纸币的款额 ]T1"3
[si
amount of bond 担保契据的款额 W\/0&H\i
amount of consideration 代价款额 !G37K8 &&*
amount of contribution 供款数额 n=~?BxB
amount of indebtedness 负债款额 ) PtaX|U
amount of principal of the loan 贷款本金额 BehV
:M
amount of rates chargeable 应征差饷数额 t+
@F"[j
amount of share capital 股本额 49yN|h;c!
amount of sums assured 承保款额 -M:.D3,L
amount of variation 变动幅度 WO^h\#^n
amount of vote 拨款数额 #HML=qK~
amount payable 应付款额 .(krB% N
amount receivable 应收款额 pa7fTd
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 - >2ej4C
analysis 分析 dbR4%;<
ancillary risk 附属风险 tpS F[ W
annual account 周年帐目；周年帐目报表；年度决算；年结 s<{c?4 T
annual accounting date 年结日期 *| 'k
annual allowance 每年免税额；年积金；年度津贴；年津 =e63>*M|
annual balance 年度余额
GY>0v
annual disposable income 每年可动用收入 15B$Sp!/`e
annual estimates 周年预算 B{Rig5Sc
annual fee 年费 Zn/1uWO
annual general meeting 周年大会 a
v/=x
annual growth rate 年增率；每年增长率 Adh CC13B
annual long-term supplement 长期个案每年补助金 m&2m' =(
annual pensionable emolument 可供计算退休金的年薪 * i|hcD k
annual report 年报 $O[ut.
Annual Report on the Consumer Price Index 《消费物价指数年报》 }k%>%xQ.
annual return 周年报表；周年申报表；每年报税表格 r&#q=R},p
Annual Return Rules 《周年报表规则》 ZyTah\yPM
annual review of consumer prices 每年消费物价回顾
K_ xn>
annual roll-forward basis 逐年延展方式 7Sokn?~i
annual salary 年薪 {\ k9%2V*+
annual statement 年度报表；年度决算表 kG{ (Qi
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ' Mg%G(3
annuitant 年金受益人 |KA8qQI]%
annuity 年金 6 ;VlX,,j
annuity contract 年金合约
*J6qL! ["
annuity on human life 人寿年金 {^~{X$YI
antecedent debt 先前的债项 H_ x35|"
ante-dated cheque 倒填日期支票 L\"$R":3{d
anticipated expenditure 预期开支 HtMlSgx,8>
anticipated net profit 预期纯利 i"r=b%;;
anticipated revenue 预期收入 {KR/ TQ?A
anti-inflation measure 反通货膨胀措施 ,5q^/h
anti-inflationary stance 反通货膨胀立场 $
.`(2
apparent deficit 表面赤字 0FXM4YcrJO
apparent financial solvency 表面偿债能力 b{(:' .
apparent partner 表面合伙人 371E S4
application for personal assessment 个人入息课税申请书 a-7nA
application of fund 资金应用 i
cZQv]
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 y};qo'dlt
appointed actuary 委任精算师 b*,R9
appointed auditor 委任核数师；委任审计师 %o~zsIl
appointed trustee 委任的受托人 X,~8 ) W
appointer 委任人 luV%_[F
apportioned pro rata 按比例分摊
-"<eq0
apportionment 分配；分摊 p_qH7W
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7"M7N^
apportionment formula 分摊方程式 i ud%X51
apportionment of estate duty 遗产税的分摊 A:N!H_x
appraisal 估价；评估 ]RxNSr0e
appreciable growth 可观增长 KExfa4W 3{
appreciable impact 显着影响 rGoB&% pc
appreciable increase 可观增长 |ek*wo
appreciation 增值；升值 YTY0N5["
appreciation against other currencies 相对其他货币升值 =uD2j9!"7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
i2y?CI
appreciation tax 增值税 2t_E\W7w+
appropriation 拨款；拨用；拨付 }V`Fz' ,lZ
appropriation account 拨款帐目 AX 6e}-S1n
Appropriation Bill 拨款法案 7m8L!t9
appropriation-in-aid system 补助拨款办法 |s| RJA1
approved assets 核准资产 Oy z=|[^,W
approved basket stock 认可一篮子证券 a o
32n
approved budget 核准预算 XfB;^y=u8
approved charitable donation 认可慈善捐款 4iDo.1B"
approved charitable institution 认可慈善机构 enZW2o97c
approved currency 核准货币；认可货币 N#|c2n
+
approved estimates 核准预算 5-n N8qs
approved estimates of expenditure 核准开支预算 |
YvO$4=s
approved overseas insurer 核准海外保险人 d
;r y!X
approved overseas trust company 核准海外信托公司 !m78 /[LW
approved pooled investment fund 核准汇集投资基金 5FzG_ w
approved provident fund scheme 认可公积金计划 N$p O] p
approved provision 核准拨款 =_=jXWOQ
v
approved redeemable share 核准可赎回股份 ci ,o'`Q
approved regional stock 认可地区性证券 CKj3-rcF(
approved retirement scheme 认可退休金计划 dBCg$Rud&
approved subordinated loan 核准附属贷款 AX[/S8|6
arbitrage 套戥；套汇；套利 x}72jJ
e`
arbitrageur 套戥者；套汇者 't F<7\!
arbitrary amount 临时款项 xOP\ + (
arrangement 措施；安排；协定 %Sj;:LC
arrears 欠款 l~!#<=.
arrears of pay 欠付薪酬 BC&Et62*
arrears of revenue 逾期未收税款；逾期未收的帐项 I9B B<~4o
articles of association 组织章程；组织细则；组织章程细则 _)lK. 5
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6 VR Vk7"
ascertainment of profit 确定利润 _Tev503
"Asia Clear" “亚洲结算系统”
