allotment 分配；配股 @`aPr26>?
allotment notice 股份配售通知；配股通知 J,k.*t:
allotment of shares 股份分配 6ciA|J'MR
allowable 可获宽免；免税的 jI
WX6
allowable business loss 可扣除的营业亏损 \# 1p
allowable expenses 可扣税的支出
hAD gi^
allowance 免税额；津贴；备抵；准备金 UFeQ%oRa8
allowance for debts 债项的免税额 Cf@N>N#t)
allowance for depreciation by wear and tear 耗损折旧免税额 6. vwK3\>~
allowance for funeral expenses 殡殓费的免税额 9<5ii
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h
O(A_Bw
allowance for repairs and outgoings 修葺及支出方面的免税额 QG09=GQ
allowance to debtor 给债务人的津贴 'i 8`LPQ
alteration of capital 资本更改 a
QV? }
alternate trustee 候补受托人 Srrzj-9^)K
amalgamation 合并 X&!($*/
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TtgsM}Fm
ambit of charges 征税范围；收费范围 ;s5JYR
amended valuation 经修订的估值 2 y& k
American Commodities Exchange 美国商品交易所 LqS_%6^
American Express Bank Limited 美国运通银行 *?o 'sTH
American Stock Exchange 美国证券交易所 gY_AO1
amortization 摊销 `r0MQkk
amount due from banks 存放银行同业的款项 4cDe'9
LA
amount due from banks abroad 存放海外银行同业的款项 <M\#7.](
amount due from holding companies 控股公司欠款 H
WFnIUv
amount due from local banks 存放本港银行同业的款项 P}
Y .
amount due to banks 银行同业的存款 ZJHaY09N
amount due to banks abroad 海外银行同业的存款 o1[[!~8e
amount due to holding companies 控股公司存款 ![m6$G{y
amount due to local banks 本港银行同业的存款 ` bZgw
amount due to outport banks 外埠银行同业的存款 ^h"@OEga?
amount for note issue 发行纸币的款额 M?I^`6IOc8
amount of bond 担保契据的款额 qG#ZYcVec
amount of consideration 代价款额 EHrr}&
amount of contribution 供款数额 l)Mi?B~N
amount of indebtedness 负债款额 #X0Y8:vj
amount of principal of the loan 贷款本金额 ex|h&Vma2V
amount of rates chargeable 应征差饷数额 ne=CN!=
amount of share capital 股本额 ~FnY'F<35
amount of sums assured 承保款额 ^-(DokdBn
amount of variation 变动幅度 iT</
amount of vote 拨款数额 ubl)$jZ:Q
amount payable 应付款额 H 1$n6J
amount receivable 应收款额 7~VDk5Z6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M/YS%1
analysis 分析 LVJn2t^
ancillary risk 附属风险 eU\_m5xl"
annual account 周年帐目；周年帐目报表；年度决算；年结 c4}|a1R\=
annual accounting date 年结日期 seZb;0
annual allowance 每年免税额；年积金；年度津贴；年津 %t]{C06w+{
annual balance 年度余额 ZN!<!"~
annual disposable income 每年可动用收入
-K6y#O@@
annual estimates 周年预算
V/yj.aA*@
annual fee 年费 U=[isi+7
annual general meeting 周年大会
2 e&M/{
annual growth rate 年增率；每年增长率 zEw~t&:e
annual long-term supplement 长期个案每年补助金 [$Jsel<T=
annual pensionable emolument 可供计算退休金的年薪 +_ny{i`'
annual report 年报 1? ,C d
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^t,haO4
annual return 周年报表；周年申报表；每年报税表格 ,Eo\(j2F.
Annual Return Rules 《周年报表规则》 .L.9e#?3
annual review of consumer prices 每年消费物价回顾 G'{&*]Z\:
annual roll-forward basis 逐年延展方式 G}@a]EGm
annual salary 年薪 cuL/y$+EY
annual statement 年度报表；年度决算表 /?*ut&hwv
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 kT:?1 w'
annuitant 年金受益人 dyB@q h~H
annuity 年金 LXf| n
annuity contract 年金合约 HP:[aR!2P
annuity on human life 人寿年金 ~gg&G~ ET
antecedent debt 先前的债项 ]2MX7
ante-dated cheque 倒填日期支票 5i%\m
anticipated expenditure 预期开支 _Zxo <}w}y
anticipated net profit 预期纯利 }Zfi/ ^0U
anticipated revenue 预期收入 Nr`v|_U
anti-inflation measure 反通货膨胀措施 Ei89Ngp\}
anti-inflationary stance 反通货膨胀立场 ;&MnP Fmq
apparent deficit 表面赤字 KIY9?B=+
apparent financial solvency 表面偿债能力 9rT"_d#
apparent partner 表面合伙人 4 K,S5^`Gx
application for personal assessment 个人入息课税申请书 g-cg3Vso
application of fund 资金应用 [<nd+3E
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 IaO* {1re
appointed actuary 委任精算师 uYijzHQyD
appointed auditor 委任核数师；委任审计师 =Ea,8bpn
appointed trustee 委任的受托人 $ SZIJe"K
appointer 委任人 ^grDP*
;W
apportioned pro rata 按比例分摊 `)Y 5L}c=
apportionment 分配；分摊 sY?sQ'E2]
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rVp^s/A^;
apportionment formula 分摊方程式 6xu%M&h
t
apportionment of estate duty 遗产税的分摊 WZ UeW*#=
appraisal 估价；评估 t|*UlTLm
appreciable growth 可观增长 TW=N+ye^1(
appreciable impact 显着影响 V OT9cP^6
appreciable increase 可观增长 Is9.A_0h
appreciation 增值；升值 @2TfW]6
appreciation against other currencies 相对其他货币升值 >S%}HSPKq
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )/Oldyp
appreciation tax 增值税 upFe{M@
appropriation 拨款；拨用；拨付 uxL 3 8d]
appropriation account 拨款帐目 ,q$2D,dz
Appropriation Bill 拨款法案 qos/pm$&i
appropriation-in-aid system 补助拨款办法 4G RHvA.
approved assets 核准资产 k7M{+X6[
approved basket stock 认可一篮子证券 S(0JBGC
approved budget 核准预算 ^}lL@Bd|
approved charitable donation 认可慈善捐款 OXZx!h
approved charitable institution 认可慈善机构 #h
XuGBZEI
approved currency 核准货币；认可货币 ] (`:<>c
approved estimates 核准预算 bG+Gg*0p
approved estimates of expenditure 核准开支预算 61*b|.sl'#
approved overseas insurer 核准海外保险人 &iT^IkA{
approved overseas trust company 核准海外信托公司 kRH
D{6mol
approved pooled investment fund 核准汇集投资基金 ^BP4l_rO9
approved provident fund scheme 认可公积金计划 ]PbwG
approved provision 核准拨款 ?i}wm`
approved redeemable share 核准可赎回股份 milQxSpj
approved regional stock 认可地区性证券 e' |c 59E
approved retirement scheme 认可退休金计划 y8]vl;88yY
approved subordinated loan 核准附属贷款 ^UyN)eX
arbitrage 套戥；套汇；套利 V=c?V/pl
arbitrageur 套戥者；套汇者 2L=(-CH9]
arbitrary amount 临时款项 ! "' @c
arrangement 措施；安排；协定 K] &GSro
arrears 欠款 ,? Q1JZPy@
arrears of pay 欠付薪酬 nFwdW@E9
arrears of revenue 逾期未收税款；逾期未收的帐项 ;XXE vRk
articles of association 组织章程；组织细则；组织章程细则 Vc+~yh.)
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )2r_EO@3HP
ascertainment of profit 确定利润 am/D$ (l1
"Asia Clear" “亚洲结算系统”
