allotment 分配；配股 aLXA9?
allotment notice 股份配售通知；配股通知 Nd!2 @?V4
allotment of shares 股份分配 a\m10Ih:
allowable 可获宽免；免税的 gkk < -j'
allowable business loss 可扣除的营业亏损 /9w}[ y*E
allowable expenses 可扣税的支出 W@$p'IBwm
allowance 免税额；津贴；备抵；准备金 :g9z^ $g
allowance for debts 债项的免税额 #-HN[U?Gs
allowance for depreciation by wear and tear 耗损折旧免税额 khv! \^&DD
allowance for funeral expenses 殡殓费的免税额 pmW=l/6+V3
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jp-ae0 Ewa
allowance for repairs and outgoings 修葺及支出方面的免税额 ^Q :K$!
allowance to debtor 给债务人的津贴 Z ''P5B;
alteration of capital 资本更改 q=1SP@;\6
alternate trustee 候补受托人 M9OFK\)
amalgamation 合并 -6tF
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f|^f^Hu:{
ambit of charges 征税范围；收费范围 G[>-@9_b
amended valuation 经修订的估值 <7]
z'
American Commodities Exchange 美国商品交易所 j'J*
QK&Q
American Express Bank Limited 美国运通银行 -X}R(.}x
American Stock Exchange 美国证券交易所 ] VYl Eqe
amortization 摊销 P/PS(`
amount due from banks 存放银行同业的款项 49 zp@a
amount due from banks abroad 存放海外银行同业的款项 %<muVRkB\
amount due from holding companies 控股公司欠款 %-'U9e KN
amount due from local banks 存放本港银行同业的款项 sTqB%$K}
amount due to banks 银行同业的存款 +%G m2e;_u
amount due to banks abroad 海外银行同业的存款 \ 4p<;$'
amount due to holding companies 控股公司存款 )eV40l$
M
amount due to local banks 本港银行同业的存款 zm .2L
amount due to outport banks 外埠银行同业的存款 x+TNF>%' D
amount for note issue 发行纸币的款额 u ?Xku8 1l
amount of bond 担保契据的款额 |}|;OG
amount of consideration 代价款额 L
wu;y@[
amount of contribution 供款数额 ` cv:p|s
amount of indebtedness 负债款额 M1M]]fT0ME
amount of principal of the loan 贷款本金额 /(0d{
amount of rates chargeable 应征差饷数额 d?P
aZz{4
amount of share capital 股本额 E0pQRGPA
amount of sums assured 承保款额 |5/[0V-vy
amount of variation 变动幅度 )yK!qu
amount of vote 拨款数额 -?'CUm*Od
amount payable 应付款额 O9y Q9sl
amount receivable 应收款额 U+i[r&{gb
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HY:@=%R
analysis 分析 _# F'rl6'
ancillary risk 附属风险 Q}T 9NzOH%
annual account 周年帐目；周年帐目报表；年度决算；年结 } 00e @a
annual accounting date 年结日期 fytx({I
.a
annual allowance 每年免税额；年积金；年度津贴；年津 ,'673PR
annual balance 年度余额 R`&ioRWj
annual disposable income 每年可动用收入 yW&i Uh=0
annual estimates 周年预算 tV cs r
annual fee 年费 bcs!4
annual general meeting 周年大会 7| T :TbY>
annual growth rate 年增率；每年增长率
rh_({rvQ
annual long-term supplement 长期个案每年补助金 "J1ar.li
annual pensionable emolument 可供计算退休金的年薪 e `
rY
]X
annual report 年报 Vel;t< 1
Annual Report on the Consumer Price Index 《消费物价指数年报》 HKkf+)%)x
annual return 周年报表；周年申报表；每年报税表格 @i h }x
Annual Return Rules 《周年报表规则》 *^u
j(8U
annual review of consumer prices 每年消费物价回顾 p o`$^TB^+
annual roll-forward basis 逐年延展方式 XL3h ; $,
annual salary 年薪 |Q; o 538
annual statement 年度报表；年度决算表 _2Z3?/
Y
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Jq#Cn+zW
annuitant 年金受益人 eQx"nl3U%
annuity 年金 Q=8
cBRe
annuity contract 年金合约 9-^p23.@[j
annuity on human life 人寿年金 ka3 Z5
antecedent debt 先前的债项 `[\phv
ante-dated cheque 倒填日期支票 #0D.37R+k
anticipated expenditure 预期开支 v1 =X =H
anticipated net profit 预期纯利 ]t 3"0
anticipated revenue 预期收入 NLl~/smMS
anti-inflation measure 反通货膨胀措施 "/?qT ;<$)
anti-inflationary stance 反通货膨胀立场 kU/=Du
apparent deficit 表面赤字 J":9
apparent financial solvency 表面偿债能力 5uer
[1A
apparent partner 表面合伙人 A%1= 6
application for personal assessment 个人入息课税申请书 SEIu4
l$E
application of fund 资金应用 af(JoX*U
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 c1J)yv1y
appointed actuary 委任精算师 ([-=NT}Aq
appointed auditor 委任核数师；委任审计师 ` W n5
.V
appointed trustee 委任的受托人 J#DcT@
appointer 委任人
A*~1 Uz\t
apportioned pro rata 按比例分摊 g4~qc I=a
apportionment 分配；分摊 ..!-)q'?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )<F\IM
apportionment formula 分摊方程式 :(` >b Y
apportionment of estate duty 遗产税的分摊 `Qf
:PX3
appraisal 估价；评估 ~N ^vE;
appreciable growth 可观增长 q'U5QyuC
appreciable impact 显着影响 +[
/r
^C
appreciable increase 可观增长 Y0\\(0j6 4
appreciation 增值；升值 i q:Q$z&
appreciation against other currencies 相对其他货币升值 Sp,Q,Q4
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !u}3H|6~
appreciation tax 增值税 vqOLSE"t*O
appropriation 拨款；拨用；拨付 FT>~ES]cQd
appropriation account 拨款帐目 7$W;4!BN*
Appropriation Bill 拨款法案 o}+ Uy
appropriation-in-aid system 补助拨款办法 s@LNQ|'kO
approved assets 核准资产 /2Lo{v=0[
approved basket stock 认可一篮子证券 6QXQ<ah"
approved budget 核准预算 (iOCz Z6S
approved charitable donation 认可慈善捐款 bxSKe6l
approved charitable institution 认可慈善机构 m8j-lNu
approved currency 核准货币；认可货币 B"9hQb
approved estimates 核准预算 cC^C7AAq^
approved estimates of expenditure 核准开支预算 psX%.95Y
approved overseas insurer 核准海外保险人 <>i+R#u{
approved overseas trust company 核准海外信托公司 Df~p 'N-$
approved pooled investment fund 核准汇集投资基金 1`]IU_) 1B
approved provident fund scheme 认可公积金计划 7b,,%rUd
approved provision 核准拨款 #S%Y; ilq
approved redeemable share 核准可赎回股份 G+ v, Hi1
approved regional stock 认可地区性证券 $>ZP%~ O
approved retirement scheme 认可退休金计划 Y \e]2
approved subordinated loan 核准附属贷款 zk'K.!
`^
arbitrage 套戥；套汇；套利 $7&l6~sMQ
arbitrageur 套戥者；套汇者 Z3So|M{v
arbitrary amount 临时款项 (}1v^~FXj
arrangement 措施；安排；协定 G7A
bhb,
arrears 欠款 )YMlF zYr
arrears of pay 欠付薪酬 eS X[J6
arrears of revenue 逾期未收税款；逾期未收的帐项 j8 Q5d`
articles of association 组织章程；组织细则；组织章程细则 )6:]o&bZ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L\m !8 o4
ascertainment of profit 确定利润 ,r 2VP\hLh
"Asia Clear" “亚洲结算系统”
