allotment 分配；配股 8"}8Nrb0
allotment notice 股份配售通知；配股通知 4L_)@n }
allotment of shares 股份分配 e'MW"uCP}
allowable 可获宽免；免税的 /2'l=R5#
allowable business loss 可扣除的营业亏损 *yv@B !r
allowable expenses 可扣税的支出 s:3b. *t<
allowance 免税额；津贴；备抵；准备金 sa TS8p z
allowance for debts 债项的免税额 <H npI
allowance for depreciation by wear and tear 耗损折旧免税额 ]\y]8v5(
allowance for funeral expenses 殡殓费的免税额 24u_}ZQzY
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &z#`Qa3NI
allowance for repairs and outgoings 修葺及支出方面的免税额 SBI *[
allowance to debtor 给债务人的津贴 {y'4&vt<~
alteration of capital 资本更改 L1Jn @
alternate trustee 候补受托人 Y5c[9\'\
amalgamation 合并 (K_{a+$[
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }T-'""*
ambit of charges 征税范围；收费范围 U!(es0rX
amended valuation 经修订的估值 >Ptu-*
American Commodities Exchange 美国商品交易所
S
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American Express Bank Limited 美国运通银行 e%EO/ 2"
American Stock Exchange 美国证券交易所 !;;7:!)P
amortization 摊销 L2=:Nac
amount due from banks 存放银行同业的款项 /;k Sa}"Q
amount due from banks abroad 存放海外银行同业的款项 Y] tbwOle
amount due from holding companies 控股公司欠款 Cu!]-c{
amount due from local banks 存放本港银行同业的款项 _+.JTk
amount due to banks 银行同业的存款 3m| C8:
amount due to banks abroad 海外银行同业的存款 p| ?FA@ 3
amount due to holding companies 控股公司存款 s (K SN/
amount due to local banks 本港银行同业的存款 b:cy(6G(
amount due to outport banks 外埠银行同业的存款 u 7
:Iv
amount for note issue 发行纸币的款额 bjo} 95
amount of bond 担保契据的款额 >g m
amount of consideration 代价款额 FA+ "t^q
amount of contribution 供款数额 _M+7)[xj=
amount of indebtedness 负债款额 txvo7?Y*4
amount of principal of the loan 贷款本金额 6bPl(.(3
amount of rates chargeable 应征差饷数额
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amount of share capital 股本额 >7PNl\=gG
amount of sums assured 承保款额 80ox$ U
amount of variation 变动幅度 r zs-c ?
amount of vote 拨款数额 }'*6 A
amount payable 应付款额 =t`cHs29
amount receivable 应收款额 f
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Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D *j^f7ab
analysis 分析 S+#|j
ancillary risk 附属风险
t cO{CI
annual account 周年帐目；周年帐目报表；年度决算；年结 Cv}^]_`Q
annual accounting date 年结日期 Z #T
annual allowance 每年免税额；年积金；年度津贴；年津 B%tWi
annual balance 年度余额 I]DD 5l}\
annual disposable income 每年可动用收入 L ^r & .N\
annual estimates 周年预算 2v2XU\u{t
annual fee 年费 ^,,}2dsb>
annual general meeting 周年大会 y/5GY,z%aL
annual growth rate 年增率；每年增长率 ~d].<Be
annual long-term supplement 长期个案每年补助金 Svb>s| D
annual pensionable emolument 可供计算退休金的年薪 #f<
v%
annual report 年报 NSBcYObX
Annual Report on the Consumer Price Index 《消费物价指数年报》 >,E^ R `y
annual return 周年报表；周年申报表；每年报税表格 Sg4{IU
Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾 D$7#&2y
annual roll-forward basis 逐年延展方式 !=A;? Kdq
annual salary 年薪 tU5uL.( O
annual statement 年度报表；年度决算表 r fzNw
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 L7d1)mV
annuitant 年金受益人 wYg!H>5
annuity 年金 z~ywFk}KGd
annuity contract 年金合约 &!OEd ]
annuity on human life 人寿年金 Dz
Q
antecedent debt 先前的债项 /isalOT
ante-dated cheque 倒填日期支票 OZ+v ~'oD
anticipated expenditure 预期开支 o<G#%9j
anticipated net profit 预期纯利 GB35o uE
anticipated revenue 预期收入 b>Y{, `E3
anti-inflation measure 反通货膨胀措施 fGO\f;P
anti-inflationary stance 反通货膨胀立场 9 93f6
apparent deficit 表面赤字 }f]Y^>-Ux
apparent financial solvency 表面偿债能力 OQ7 `n<I<)
apparent partner 表面合伙人 8AX_y3$
application for personal assessment 个人入息课税申请书 s2#Ia>5!
application of fund 资金应用 MUAs(M;
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 Qr 9 ;CVW
appointed actuary 委任精算师 t* =[ RS*
appointed auditor 委任核数师；委任审计师 '*`#xNu[
appointed trustee 委任的受托人 Jjm#ofv
appointer 委任人 xEp?|Q$
apportioned pro rata 按比例分摊 \ l#eW
x
apportionment 分配；分摊 n{FjFlX2=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %VH, (}i
apportionment formula 分摊方程式 C+ll A
apportionment of estate duty 遗产税的分摊 |Ha#2pt{bc
appraisal 估价；评估 #3QPcoxa
appreciable growth 可观增长 IQRuqp KL
appreciable impact 显着影响 8 {V9)U
appreciable increase 可观增长 L23}{P
appreciation 增值；升值 _ i}W1i
appreciation against other currencies 相对其他货币升值 pYx,*kG:HW
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,VHqZ'6
appreciation tax 增值税 }) H d]a
appropriation 拨款；拨用；拨付
y=Kqv^
appropriation account 拨款帐目 kIVQ2hmv
Appropriation Bill 拨款法案 d=PX} o^
appropriation-in-aid system 补助拨款办法 "FWx;65CR
approved assets 核准资产 eHuJFM
approved basket stock 认可一篮子证券 E4L?4>V@\
approved budget 核准预算 R7kkth
approved charitable donation 认可慈善捐款
&ASR2J
approved charitable institution 认可慈善机构 motK}G
approved currency 核准货币；认可货币 x}yl Rg`[
approved estimates 核准预算 y%SxQA +\
approved estimates of expenditure 核准开支预算 y :W6;R
approved overseas insurer 核准海外保险人 kFv*>>X`
approved overseas trust company 核准海外信托公司 Q$c6l[(g
approved pooled investment fund 核准汇集投资基金 N2v/<
approved provident fund scheme 认可公积金计划 S^eem_C
approved provision 核准拨款 z# ^fS
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approved redeemable share 核准可赎回股份 C/!.VMl ^
approved regional stock 认可地区性证券 YV<y-,Io
approved retirement scheme 认可退休金计划 kh5a >OX
approved subordinated loan 核准附属贷款 x9"Cm;H%
arbitrage 套戥；套汇；套利 j# 1G?MF
arbitrageur 套戥者；套汇者 "XR=P>
xk
arbitrary amount 临时款项 X0VS a{
arrangement 措施；安排；协定
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arrears 欠款 rm8Ys61\=
arrears of pay 欠付薪酬 JaCX }[R
arrears of revenue 逾期未收税款；逾期未收的帐项 ,~1'L6Ri?
articles of association 组织章程；组织细则；组织章程细则 USV DDqZ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5To@d|{
ascertainment of profit 确定利润 9 {&g.+
"Asia Clear" “亚洲结算系统”
