allotment 分配；配股 H|='|k5Y.
allotment notice 股份配售通知；配股通知 \lK iUy/
allotment of shares 股份分配 ;Ef:mr"Nu
allowable 可获宽免；免税的 oZ1#. o{
allowable business loss 可扣除的营业亏损 ]1 #& J(
allowable expenses 可扣税的支出 .>0e?A4,5?
allowance 免税额；津贴；备抵；准备金 @G
Gzah#
allowance for debts 债项的免税额 7N^9D
H{`
allowance for depreciation by wear and tear 耗损折旧免税额 LxkT oO{
allowance for funeral expenses 殡殓费的免税额 _=Y]ZX`j
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6h
N~<
allowance for repairs and outgoings 修葺及支出方面的免税额 $Yt29AQ
allowance to debtor 给债务人的津贴 c=l
3Sz?
alteration of capital 资本更改 P>=~\v nN#
alternate trustee 候补受托人 Fz k
amalgamation 合并 07
"dU
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J/j1Yf' 9
ambit of charges 征税范围；收费范围 /"?y @;Y~
amended valuation 经修订的估值 pb`F_->uq
American Commodities Exchange 美国商品交易所 /)Sw QgK#
American Express Bank Limited 美国运通银行 B&0^3iKFi
American Stock Exchange 美国证券交易所 w :Fi
2aJ
amortization 摊销 -
Z "w
amount due from banks 存放银行同业的款项 c,KT1me
amount due from banks abroad 存放海外银行同业的款项 Ebp^-I9.d
amount due from holding companies 控股公司欠款 A)En25,X
amount due from local banks 存放本港银行同业的款项 lTPo2-j/eK
amount due to banks 银行同业的存款 E%
\i NU !
amount due to banks abroad 海外银行同业的存款 O pY2Z7_
amount due to holding companies 控股公司存款 [~ bfM6Jw
amount due to local banks 本港银行同业的存款 4NL
Tt K
amount due to outport banks 外埠银行同业的存款 'v4#mf
amount for note issue 发行纸币的款额 SsDz> PP
amount of bond 担保契据的款额 p_Fc:%j>
amount of consideration 代价款额 $]4^ENkI
amount of contribution 供款数额 BQv+9(:fQB
amount of indebtedness 负债款额 1T
fK"\
amount of principal of the loan 贷款本金额 |XxA Fje
amount of rates chargeable 应征差饷数额 /-<S F T`
amount of share capital 股本额 fGJ PZe
amount of sums assured 承保款额 ks7g*; 3{@
amount of variation 变动幅度 ~C<
X~$y&
amount of vote 拨款数额 `pF|bZ?v
amount payable 应付款额 IC+Z C
amount receivable 应收款额 @D8c-`LC"*
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s
z/7cLo
analysis 分析 $j^Jj
ancillary risk 附属风险 ilQ R@yp*
annual account 周年帐目；周年帐目报表；年度决算；年结 qIK"@i[
uq
annual accounting date 年结日期 6%NX| 4_
annual allowance 每年免税额；年积金；年度津贴；年津 J_R54Y~vu
annual balance 年度余额 aksyr$d0V<
annual disposable income 每年可动用收入 Ev IL[\Dy
annual estimates 周年预算 Z{`;Ys:zk
annual fee 年费 z
%` \p
annual general meeting 周年大会 ,St#/tu
annual growth rate 年增率；每年增长率 7f#[+i
annual long-term supplement 长期个案每年补助金
~%_$e/T
annual pensionable emolument 可供计算退休金的年薪 ZA zn-n
annual report 年报 J&S$ F:HM
Annual Report on the Consumer Price Index 《消费物价指数年报》 CfQOG7e@
annual return 周年报表；周年申报表；每年报税表格 ]y@8mb&
Annual Return Rules 《周年报表规则》 Ix g.^>62
annual review of consumer prices 每年消费物价回顾 [o
<R#f`
annual roll-forward basis 逐年延展方式 z71.5n!C
annual salary 年薪 #gi0FXL
annual statement 年度报表；年度决算表 npg. *I/>
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
bLGgu#
annuitant 年金受益人 [ =9-AG~}
annuity 年金 *PE 1)bF
annuity contract 年金合约 Oi&.pY:X-
annuity on human life 人寿年金 E#r6e+e1Q%
antecedent debt 先前的债项 [wP; g'F
ante-dated cheque 倒填日期支票 %TxF dF{A
anticipated expenditure 预期开支 -0PT(gx
anticipated net profit 预期纯利 `GS!$9j
anticipated revenue 预期收入 ,K .P,z~*
anti-inflation measure 反通货膨胀措施 n(,b$_JK7
anti-inflationary stance 反通货膨胀立场 rOw"" mE
apparent deficit 表面赤字 DCM ,|FE
apparent financial solvency 表面偿债能力 ;rJR+wpNa
apparent partner 表面合伙人 8AT;9wZqt
application for personal assessment 个人入息课税申请书 Hv(0<k6oH
application of fund 资金应用 ln)_Jf1r
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 Z; Xg5
appointed actuary 委任精算师 1Vt7
[L*
appointed auditor 委任核数师；委任审计师 $n& alcU
appointed trustee 委任的受托人 AU} e^1h
appointer 委任人 r 9 'lFj
apportioned pro rata 按比例分摊 LU~U>
apportionment 分配；分摊 ,i#]&f`c;5
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f:\jPkf'
apportionment formula 分摊方程式 9r@r\-
apportionment of estate duty 遗产税的分摊 LEvdPG$)
appraisal 估价；评估 e~=fo#*2?@
appreciable growth 可观增长 aiGT!2
appreciable impact 显着影响 dG}fpQ3&
appreciable increase 可观增长
NqvL,~1G
appreciation 增值；升值 |_8 ::kir:
appreciation against other currencies 相对其他货币升值 1HL}tG?+#
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S9}P 5 ;u
appreciation tax 增值税 !OekN,6
appropriation 拨款；拨用；拨付 ^RrufwUA
appropriation account 拨款帐目 +r *f2\S
Appropriation Bill 拨款法案 bEP-I5j1t
appropriation-in-aid system 补助拨款办法 p>h B &h
approved assets 核准资产 Bu">)AnN
approved basket stock 认可一篮子证券 L)&?$V
approved budget 核准预算 Kf2*|ZHj
approved charitable donation 认可慈善捐款 <Rob.x3
approved charitable institution 认可慈善机构 YUJlQ2e(
approved currency 核准货币；认可货币 QgO@oV* S
approved estimates 核准预算 :M 9'wg
approved estimates of expenditure 核准开支预算 -MOPm]iA
approved overseas insurer 核准海外保险人 zI8 Q "b
approved overseas trust company 核准海外信托公司 3g9xTG);eA
approved pooled investment fund 核准汇集投资基金 ]H0BUg
approved provident fund scheme 认可公积金计划 [[P?T^KT
approved provision 核准拨款 _C~e(/=z
approved redeemable share 核准可赎回股份 [tym~ZZ]_m
approved regional stock 认可地区性证券 J!O5 `k*.C
approved retirement scheme 认可退休金计划 >
n Y< J
approved subordinated loan 核准附属贷款 GiJ|5"
arbitrage 套戥；套汇；套利 Q\&FuU
arbitrageur 套戥者；套汇者 ]S <eO
6z
arbitrary amount 临时款项 db`xlvrCY
arrangement 措施；安排；协定 aAiSP+#
arrears 欠款 01}az~&;35
arrears of pay 欠付薪酬 5 t#+ UR
arrears of revenue 逾期未收税款；逾期未收的帐项 "pdmz+k8S
articles of association 组织章程；组织细则；组织章程细则 C%t~?jEK~^
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q
,30
ascertainment of profit 确定利润 s t P~/}
"Asia Clear" “亚洲结算系统”
