allotment 分配；配股 EXjR&"R
allotment notice 股份配售通知；配股通知 lu
l
allotment of shares 股份分配 I
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allowable 可获宽免；免税的 4clCZ@\K^
allowable business loss 可扣除的营业亏损 m(:R (K(je
allowable expenses 可扣税的支出 eYoc(bG(+
allowance 免税额；津贴；备抵；准备金 U?|A3;
,xh
allowance for debts 债项的免税额 #Dgu V
allowance for depreciation by wear and tear 耗损折旧免税额 SeS ZMv
allowance for funeral expenses 殡殓费的免税额 g'T L`=O
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uE r.LCAS
allowance for repairs and outgoings 修葺及支出方面的免税额
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allowance to debtor 给债务人的津贴 s/~pr.>-l
alteration of capital 资本更改 >YXb"g@.
alternate trustee 候补受托人
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amalgamation 合并 | B$JX'_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c[X6!_
ambit of charges 征税范围；收费范围 )v+&l9D
amended valuation 经修订的估值 q[vO
mes
American Commodities Exchange 美国商品交易所 K iXD1Zpz
American Express Bank Limited 美国运通银行 Z ]ZU
K
American Stock Exchange 美国证券交易所 g(s}R ?
amortization 摊销 rVs CJuxI
amount due from banks 存放银行同业的款项 i= >`=. ~
amount due from banks abroad 存放海外银行同业的款项 5syzh
S
amount due from holding companies 控股公司欠款 W^ask[46R
amount due from local banks 存放本港银行同业的款项 qkc,93B3
amount due to banks 银行同业的存款 cdH`#
X
amount due to banks abroad 海外银行同业的存款
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amount due to holding companies 控股公司存款 X 2| Z!
amount due to local banks 本港银行同业的存款 @W(,|xES
amount due to outport banks 外埠银行同业的存款 x~8R.Sg
amount for note issue 发行纸币的款额 0e ]J2>
amount of bond 担保契据的款额 1
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amount of consideration 代价款额 0L"u U3
amount of contribution 供款数额 r
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amount of indebtedness 负债款额 t
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amount of principal of the loan 贷款本金额 Yu&\a?]\2
amount of rates chargeable 应征差饷数额 _h=h43'3
amount of share capital 股本额 hhyl sm
amount of sums assured 承保款额 a04S&ez
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amount of variation 变动幅度 9S'\& mR l
amount of vote 拨款数额 Ly , ];
amount payable 应付款额 ?H!&4o
amount receivable 应收款额 ]>sMu]biH
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uF|[MWcy0#
analysis 分析 j `3IizN2
ancillary risk 附属风险 DX3jE p2
annual account 周年帐目；周年帐目报表；年度决算；年结 MfLus40;n
annual accounting date 年结日期 aa!1w93?i
annual allowance 每年免税额；年积金；年度津贴；年津 >/@Q7V99{
annual balance 年度余额 ao2o!-?!t
annual disposable income 每年可动用收入 /n,a0U/
annual estimates 周年预算 7A<}JaE!,
annual fee 年费 Xe/7rhov
annual general meeting 周年大会 ;yZY2)L
annual growth rate 年增率；每年增长率 j}jU .\*v<
annual long-term supplement 长期个案每年补助金 G Wj !n
annual pensionable emolument 可供计算退休金的年薪 u6\W"LW
annual report 年报 u |$GOSD
Annual Report on the Consumer Price Index 《消费物价指数年报》 T[0CD'|E
annual return 周年报表；周年申报表；每年报税表格 iHo0:J~
Annual Return Rules 《周年报表规则》 =*y{y)B^g
annual review of consumer prices 每年消费物价回顾 Xa>c ]j
annual roll-forward basis 逐年延展方式 ?f:\&+.&
annual salary 年薪 =`gFwH<
annual statement 年度报表；年度决算表 W"xRf0\V
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 ROfke.N\'
annuitant 年金受益人 )OGO
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annuity 年金 )MM(HS
annuity contract 年金合约 ZhoB/TgdL
annuity on human life 人寿年金 0b,{4DOD
antecedent debt 先前的债项 )=,;-&AR
ante-dated cheque 倒填日期支票 yaX%<KBa\
anticipated expenditure 预期开支 \nV oBW(
anticipated net profit 预期纯利 E@="n<uS
anticipated revenue 预期收入 $~A\l@xAG
anti-inflation measure 反通货膨胀措施 oX/#Mct{s
anti-inflationary stance 反通货膨胀立场 #:
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apparent deficit 表面赤字 ,(#n8|q4
apparent financial solvency 表面偿债能力 FFF7 f 5F
apparent partner 表面合伙人 VD=F{| ^
application for personal assessment 个人入息课税申请书 _j_c&
application of fund 资金应用 u C`)?f*I
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .7#04_aP
appointed actuary 委任精算师 3e^'mT
appointed auditor 委任核数师；委任审计师 ue}lAW{q
appointed trustee 委任的受托人
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appointer 委任人 Rmh ,P >
apportioned pro rata 按比例分摊 /np05XhEa
apportionment 分配；分摊 vRkVPkZ6|
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,NAwSmocVP
apportionment formula 分摊方程式 ppuJC ' GW
apportionment of estate duty 遗产税的分摊 Gq=tR `.
appraisal 估价；评估 %OJ"@
6A
appreciable growth 可观增长 -e\OF3 Td
appreciable impact 显着影响 B/Js>R
appreciable increase 可观增长 c( _R
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appreciation 增值；升值 j'x@P+A
appreciation against other currencies 相对其他货币升值
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appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &8;Fi2}(L
appreciation tax 增值税 L,yq'>*5s
appropriation 拨款；拨用；拨付 qWU59:d^{
appropriation account 拨款帐目 &t U&ZH
Appropriation Bill 拨款法案 &E]<KbVx
appropriation-in-aid system 补助拨款办法 Ts\PZQ!q
approved assets 核准资产 A(9$!%#+L
approved basket stock 认可一篮子证券 q P[_!C.
approved budget 核准预算
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approved charitable donation 认可慈善捐款 fh*7V uAc
approved charitable institution 认可慈善机构 e6>[Z C
approved currency 核准货币；认可货币 q >s`G
approved estimates 核准预算 2K^xN]]rG
approved estimates of expenditure 核准开支预算 e<{waJ1
approved overseas insurer 核准海外保险人 i# fvF)
approved overseas trust company 核准海外信托公司 "yK)9F[9Mo
approved pooled investment fund 核准汇集投资基金 \=[38?QOY
approved provident fund scheme 认可公积金计划 +W/{UddeKU
approved provision 核准拨款 eNK6=D|
approved redeemable share 核准可赎回股份 CD.
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approved regional stock 认可地区性证券 ^jXKM!}-E
approved retirement scheme 认可退休金计划 "!Nu A
approved subordinated loan 核准附属贷款 pxI[/vS
N
arbitrage 套戥；套汇；套利 _} j 6Pw'
arbitrageur 套戥者；套汇者 dP<i/@21Wm
arbitrary amount 临时款项 &p+2Vz{
arrangement 措施；安排；协定 r3Kx
arrears 欠款 .zy2_3:
arrears of pay 欠付薪酬 7H4\ AG\>
arrears of revenue 逾期未收税款；逾期未收的帐项 N3V4Mpf
articles of association 组织章程；组织细则；组织章程细则 ? <w[ZWytm
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sH PlNwyy
ascertainment of profit 确定利润 u= Ga }
"Asia Clear" “亚洲结算系统”
