allotment 分配；配股 g#W/WKvM
allotment notice 股份配售通知；配股通知 S{uKm1a
allotment of shares 股份分配 40?xu#"
allowable 可获宽免；免税的 C4,;l^?=%
allowable business loss 可扣除的营业亏损 !\ 'NBq,
allowable expenses 可扣税的支出 fCMFPhF
allowance 免税额；津贴；备抵；准备金 Ire+r
"am
allowance for debts 债项的免税额 o x|K 2A
allowance for depreciation by wear and tear 耗损折旧免税额 S`w_q=-^ 8
allowance for funeral expenses 殡殓费的免税额 (B/od # nU
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YZ0y_it)
allowance for repairs and outgoings 修葺及支出方面的免税额 pwIu;:O!?
allowance to debtor 给债务人的津贴 \jR('5DcB
alteration of capital 资本更改 ]'"aVGqa.
alternate trustee 候补受托人 j:Y1
amalgamation 合并 'nx";[6(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n "J+? ~9
ambit of charges 征税范围；收费范围 1 J{1>r
amended valuation 经修订的估值 {.H
FB:<!}
American Commodities Exchange 美国商品交易所
F ]
qX}
American Express Bank Limited 美国运通银行 <i1.W !%
American Stock Exchange 美国证券交易所 dRhsnT+KX
amortization 摊销 *X%dg$VcV
amount due from banks 存放银行同业的款项 kO)+%'L!8
amount due from banks abroad 存放海外银行同业的款项 f+c< |"we
amount due from holding companies 控股公司欠款 vG2&qjY1
amount due from local banks 存放本港银行同业的款项 X:/Y^Xu
amount due to banks 银行同业的存款 Lh_Q@> k
amount due to banks abroad 海外银行同业的存款 L/+KY_b:*
amount due to holding companies 控股公司存款 Z H
s' #
amount due to local banks 本港银行同业的存款 Yw!(]8PYdU
amount due to outport banks 外埠银行同业的存款 hQFF%xl
amount for note issue 发行纸币的款额 *LA2@9l
amount of bond 担保契据的款额 8T]x4JQ0
amount of consideration 代价款额 o6b\
w
amount of contribution 供款数额 _ T^+BUw
amount of indebtedness 负债款额 +G. F'
amount of principal of the loan 贷款本金额 _=g;K+%fb
amount of rates chargeable 应征差饷数额 Q >QES-.l
amount of share capital 股本额 e/J|wM9Ak
amount of sums assured 承保款额 `A0trC3
amount of variation 变动幅度 )a;ou>u
amount of vote 拨款数额 aP`[O]8j
amount payable 应付款额 C)H1<Br7
amount receivable 应收款额 =7l'3z8
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l,w$! FnmR
analysis 分析 k6(9Rw8bCk
ancillary risk 附属风险 5h!ZoB)n
annual account 周年帐目；周年帐目报表；年度决算；年结 J;R1OJs S
annual accounting date 年结日期 IPTEOA<M[
annual allowance 每年免税额；年积金；年度津贴；年津 }
N$soaUs
annual balance 年度余额 B098/`r
annual disposable income 每年可动用收入 #ouE, <
annual estimates 周年预算 ^6?) EM#
annual fee 年费 I5$]{: L|9
annual general meeting 周年大会 O\z]1`i*o
annual growth rate 年增率；每年增长率 3 B^`xnV
annual long-term supplement 长期个案每年补助金 $TK<~3`
annual pensionable emolument 可供计算退休金的年薪 (Z)F6sZ`8
annual report 年报 H%
&e[PU
Annual Report on the Consumer Price Index 《消费物价指数年报》 F?jFFw im
annual return 周年报表；周年申报表；每年报税表格 z{uRq A G
Annual Return Rules 《周年报表规则》 jjTb:Z=.'
annual review of consumer prices 每年消费物价回顾 E4; @P']`
annual roll-forward basis 逐年延展方式 [(d))(M$|
annual salary 年薪 o
00(\ -eb
annual statement 年度报表；年度决算表 xkPH_+4i8
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 %]iE(!>3oy
annuitant 年金受益人 4],*y`& g
annuity 年金 2 g ` <*u*
annuity contract 年金合约 &?wNL@n
annuity on human life 人寿年金 Yg< 4}l."
antecedent debt 先前的债项 '^# =,+ A
ante-dated cheque 倒填日期支票 dPx{9Y<FzU
anticipated expenditure 预期开支 GyP.;$NHa[
anticipated net profit 预期纯利 R4 x!b`:i
anticipated revenue 预期收入 ))xyaYIZkk
anti-inflation measure 反通货膨胀措施 ,+mH1#-3
anti-inflationary stance 反通货膨胀立场 9 `8D Ga
apparent deficit 表面赤字 ' ]'V?@H]4
apparent financial solvency 表面偿债能力 M7x*LiKc2
apparent partner 表面合伙人 9% wVE]
application for personal assessment 个人入息课税申请书 Jp#Onl+d6
application of fund 资金应用 8gK
<xp
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 'G>gNq
appointed actuary 委任精算师 o)}M$}4
appointed auditor 委任核数师；委任审计师 83[gV@LW0m
appointed trustee 委任的受托人 k&dLg5O
appointer 委任人 q wd7vYBc,
apportioned pro rata 按比例分摊 ("!P_Q#
apportionment 分配；分摊 A&8{0
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |9& bkojo
apportionment formula 分摊方程式 $?FA7=_
apportionment of estate duty 遗产税的分摊 G-#]|)
appraisal 估价；评估 SAUfA5|e
appreciable growth 可观增长 6&qT1nF1
appreciable impact 显着影响 `rQDX<?
appreciable increase 可观增长 !8ch&cr)o+
appreciation 增值；升值 ~bsL
W:.'
appreciation against other currencies 相对其他货币升值 wSGW_{;-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .`;
bQh'!
appreciation tax 增值税 6vL+qOd x
appropriation 拨款；拨用；拨付 -z6{!
appropriation account 拨款帐目
q8-*3K
Appropriation Bill 拨款法案 \fjr`t]
appropriation-in-aid system 补助拨款办法 LF
?MO1!M
approved assets 核准资产 "gQA|NHwV
approved basket stock 认可一篮子证券 G0^,@jF?b
approved budget 核准预算 A
KjCm*K(q
approved charitable donation 认可慈善捐款 <J kmJ/X
approved charitable institution 认可慈善机构 Q(0eq_X|6
approved currency 核准货币；认可货币 27CVAX ghV
approved estimates 核准预算 \]$TBN
dJ4
approved estimates of expenditure 核准开支预算 rfwX:R6,g
approved overseas insurer 核准海外保险人 j7u\.xu9
approved overseas trust company 核准海外信托公司 6f^q >YP
approved pooled investment fund 核准汇集投资基金 \7elqX`.yY
approved provident fund scheme 认可公积金计划 7 8n`VmH~L
approved provision 核准拨款 '|~L9t
approved redeemable share 核准可赎回股份 EDAVU
approved regional stock 认可地区性证券 YI!@ ,t
approved retirement scheme 认可退休金计划 66j L2XU<
approved subordinated loan 核准附属贷款 @9ndr$t
arbitrage 套戥；套汇；套利 PD$@.pib
arbitrageur 套戥者；套汇者 9u%S<F"
arbitrary amount 临时款项 fJ8Q\lb<_
arrangement 措施；安排；协定 ckCb) r_
arrears 欠款
azT@S=,
arrears of pay 欠付薪酬 Q /u1$&1
arrears of revenue 逾期未收税款；逾期未收的帐项 f; Uf=.#F
articles of association 组织章程；组织细则；组织章程细则 6O9?":3;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tLc 9-
ascertainment of profit 确定利润 x}(p\Efx
"Asia Clear" “亚洲结算系统”
