allotment 分配；配股 g/z7_Aq/
allotment notice 股份配售通知；配股通知 J+nUxF;EE
allotment of shares 股份分配 d/ I*$UC
allowable 可获宽免；免税的 G4K3qD#+H
allowable business loss 可扣除的营业亏损 sTzt
allowable expenses 可扣税的支出 ET=-r
allowance 免税额；津贴；备抵；准备金 ?wj1t!83
allowance for debts 债项的免税额 `yua?n
allowance for depreciation by wear and tear 耗损折旧免税额 >KCnmi
allowance for funeral expenses 殡殓费的免税额 d j:6c@n
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uRRp8hht
allowance for repairs and outgoings 修葺及支出方面的免税额 UV)!z gP
allowance to debtor 给债务人的津贴 5m a(~5
alteration of capital 资本更改 =8 Jq'-da
alternate trustee 候补受托人 G+W0 X
amalgamation 合并 a*UxRi 8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CDD Om8
ambit of charges 征税范围；收费范围 mRD '@n
amended valuation 经修订的估值 k9o LJ<.k
American Commodities Exchange 美国商品交易所 6+_ qGV
American Express Bank Limited 美国运通银行 H.s:a#l?
American Stock Exchange 美国证券交易所 A}(Q^|6
amortization 摊销 `Ct fe8
amount due from banks 存放银行同业的款项 {w VJv1*l
amount due from banks abroad 存放海外银行同业的款项 F */J`l
amount due from holding companies 控股公司欠款 Q$= X
?{
amount due from local banks 存放本港银行同业的款项 * gL-v]V
amount due to banks 银行同业的存款 fpPHw)dTd
amount due to banks abroad 海外银行同业的存款 ~g|z7o
amount due to holding companies 控股公司存款
^@AIXBe
amount due to local banks 本港银行同业的存款 i| OG#PsY-
amount due to outport banks 外埠银行同业的存款 lX|d:HFtP
amount for note issue 发行纸币的款额 ~BD 80s:f
amount of bond 担保契据的款额 20k@!BNq
amount of consideration 代价款额 ;=E!xfp5U
amount of contribution 供款数额 }*M>gvPo
amount of indebtedness 负债款额 _(J/
$ D
amount of principal of the loan 贷款本金额 }E](N vCq
amount of rates chargeable 应征差饷数额 Jz6zJKcA
amount of share capital 股本额 IO]%AL( .;
amount of sums assured 承保款额 |q X[Dk
amount of variation 变动幅度 ;UDd4@3`S"
amount of vote 拨款数额 ^,N=GZRWW
amount payable 应付款额 yM*f}S/
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amount receivable 应收款额 G[z 4 $0f
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 md`"zV
analysis 分析 $Z { Xt*
ancillary risk 附属风险 e?)i c\K
annual account 周年帐目；周年帐目报表；年度决算；年结 N3QDPQ
annual accounting date 年结日期 B@v"giJg r
annual allowance 每年免税额；年积金；年度津贴；年津 5Uha,Q9SA
annual balance 年度余额 +{p S2I}d
annual disposable income 每年可动用收入 d{G*1l(X
annual estimates 周年预算 h}c R >
annual fee 年费 %cFqD
& 6
annual general meeting 周年大会 z~O:w'(g
annual growth rate 年增率；每年增长率 t w%z!u[a
annual long-term supplement 长期个案每年补助金 Ij9ezNZT=
annual pensionable emolument 可供计算退休金的年薪 hNF.
annual report 年报 !JWZ}u M6
Annual Report on the Consumer Price Index 《消费物价指数年报》 F{"4cyoou
annual return 周年报表；周年申报表；每年报税表格 qD<\U
Annual Return Rules 《周年报表规则》 t*{BN>B
annual review of consumer prices 每年消费物价回顾 G [$u`mxV^
annual roll-forward basis 逐年延展方式 E|l qlS7
annual salary 年薪 wwD?i.3
annual statement 年度报表；年度决算表 -"MB(`
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 ;<)<4N"
annuitant 年金受益人 Rt2<F-gY
annuity 年金 ;@l5kdZx`
annuity contract 年金合约 On4tK\l @
annuity on human life 人寿年金 19.oW49Sw
antecedent debt 先前的债项 \ zGmZZ
ante-dated cheque 倒填日期支票 A~MIFr /8
anticipated expenditure 预期开支 QC^ #ns&
anticipated net profit 预期纯利 Q%
LQ P!Kg
anticipated revenue 预期收入 #Qn l,l
f
anti-inflation measure 反通货膨胀措施 uKE?VNC]
anti-inflationary stance 反通货膨胀立场 s(MLBV5)w
apparent deficit 表面赤字 pGdo:L?
apparent financial solvency 表面偿债能力 @Rp#*{
apparent partner 表面合伙人 n/jZi54gO
application for personal assessment 个人入息课税申请书 KR sY `[Y
application of fund 资金应用 mel(C1b"j/
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 pZaOd;t
appointed actuary 委任精算师 U+wfq%Fz
appointed auditor 委任核数师；委任审计师 7ajkp+E6
appointed trustee 委任的受托人 S<bsrS*$
appointer 委任人 T.x"a$A U
apportioned pro rata 按比例分摊 %1^E;n
apportionment 分配；分摊 n+9rx]W,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IMtfi(Y%F
apportionment formula 分摊方程式 1DT}_0{0Q
apportionment of estate duty 遗产税的分摊 bL9vjD'}
appraisal 估价；评估 @ dx$&;w
appreciable growth 可观增长 s%l`XW; v
appreciable impact 显着影响 nht? 58
appreciable increase 可观增长 %6eQ;Rp*
appreciation 增值；升值 VYC$Q;Z
appreciation against other currencies 相对其他货币升值 k;c>=B)e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Hy
Kv5S$
appreciation tax 增值税 052e zh_
appropriation 拨款；拨用；拨付 D3xy J
appropriation account 拨款帐目 ,J )wn;@
Appropriation Bill 拨款法案 _,{R3k
appropriation-in-aid system 补助拨款办法 D +Ui1h-
approved assets 核准资产 U,2H) {l/
approved basket stock 认可一篮子证券 cH>3|B*y
approved budget 核准预算 7;x}W-`iF
approved charitable donation 认可慈善捐款 W_%@n m\y
approved charitable institution 认可慈善机构
gUtxyW
approved currency 核准货币；认可货币 C^8n;i9
approved estimates 核准预算 vS'l@`
Eg]
approved estimates of expenditure 核准开支预算 0AWOdd>.
approved overseas insurer 核准海外保险人 ])3(@
.
approved overseas trust company 核准海外信托公司 yHIZpU|( j
approved pooled investment fund 核准汇集投资基金 Wd <|DmSy
approved provident fund scheme 认可公积金计划 Vnvfu !>(
approved provision 核准拨款 .&2Nm&y$ K
approved redeemable share 核准可赎回股份 Hu-Y[~9^L:
approved regional stock 认可地区性证券 m(o^9R_=^9
approved retirement scheme 认可退休金计划 Y `ySNC
approved subordinated loan 核准附属贷款 (dgBI}Za
arbitrage 套戥；套汇；套利 <yxy ;o
arbitrageur 套戥者；套汇者 3tu:Vc.:M
arbitrary amount 临时款项 }I>h<O
arrangement 措施；安排；协定 pf[m"t6G~
arrears 欠款 {sb2r%U!+
arrears of pay 欠付薪酬 |O4LR,{G.w
arrears of revenue 逾期未收税款；逾期未收的帐项 3]cW08"c
articles of association 组织章程；组织细则；组织章程细则 `m7w%J.> n
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z8-dntkf
ascertainment of profit 确定利润
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"Asia Clear" “亚洲结算系统”
