allotment 分配；配股 &.DRAD)
allotment notice 股份配售通知；配股通知 G^nG^HTo5
allotment of shares 股份分配 %m f)BC
allowable 可获宽免；免税的 8)?&eE'
allowable business loss 可扣除的营业亏损 n/(}|xYU
allowable expenses 可扣税的支出 48^C+#Jbc
allowance 免税额；津贴；备抵；准备金 4G F3.?3
allowance for debts 债项的免税额 D!Y@Og.
allowance for depreciation by wear and tear 耗损折旧免税额 JD0s0>q_
allowance for funeral expenses 殡殓费的免税额 c}n66qJF5
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B-]bhA4|:
allowance for repairs and outgoings 修葺及支出方面的免税额 n.8 870.BW
allowance to debtor 给债务人的津贴 q x1Js3%
alteration of capital 资本更改 -hW>1s<
alternate trustee 候补受托人 (0Br`%!F
amalgamation 合并 s<# BxN
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3e^0W_ >6
ambit of charges 征税范围；收费范围 (_ :82@c
amended valuation 经修订的估值 |wv+g0]Pg^
American Commodities Exchange 美国商品交易所 AQ(n?1LU
American Express Bank Limited 美国运通银行 )@I] Rk?
American Stock Exchange 美国证券交易所 6M7GPHah
amortization 摊销 CKZEX*mPC
amount due from banks 存放银行同业的款项 ~ ! mY0odH
amount due from banks abroad 存放海外银行同业的款项 Cq/u
$G
amount due from holding companies 控股公司欠款 } %?or_f/
amount due from local banks 存放本港银行同业的款项 @fm p2!?6
amount due to banks 银行同业的存款 3bezYk
amount due to banks abroad 海外银行同业的存款 >SvS( N{
amount due to holding companies 控股公司存款 ' D`lVUB
amount due to local banks 本港银行同业的存款 * bYU=RS
amount due to outport banks 外埠银行同业的存款 `3ha~+Goo!
amount for note issue 发行纸币的款额 zF^H*H
amount of bond 担保契据的款额 !2HF|x$
amount of consideration 代价款额 ^&86 VBP
amount of contribution 供款数额 xg,
9~f[
amount of indebtedness 负债款额 Q`'c xx
amount of principal of the loan 贷款本金额 $rk=#;6]v;
amount of rates chargeable 应征差饷数额 bcwb'D\a
amount of share capital 股本额 r vq{Dfo=
amount of sums assured 承保款额 ,7s+-sRG
amount of variation 变动幅度 Tim/7*vx
amount of vote 拨款数额 P PV T2;9
amount payable 应付款额 l
lcq~*zz
amount receivable 应收款额 Ig ?9"{9p
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HU/4K7e`
analysis 分析 G)NqIur*Z
ancillary risk 附属风险 >6&Rytcc]
annual account 周年帐目；周年帐目报表；年度决算；年结 (D?4*9 =
annual accounting date 年结日期 @8m%*
pBg
annual allowance 每年免税额；年积金；年度津贴；年津 % 7`eT^
annual balance 年度余额 <m~8pM
annual disposable income 每年可动用收入 W f8@ B#^{
annual estimates 周年预算 $v2t6wS,"
annual fee 年费 MtPdpm6\
annual general meeting 周年大会 P(I%9
annual growth rate 年增率；每年增长率 ! jAp V
annual long-term supplement 长期个案每年补助金 EX!`Zejf
annual pensionable emolument 可供计算退休金的年薪 f,6V#,
annual report 年报 ^Tj{}<yT
Annual Report on the Consumer Price Index 《消费物价指数年报》 73S
N\
annual return 周年报表；周年申报表；每年报税表格 zm D7 ]?|
Annual Return Rules 《周年报表规则》 q'y< UyT6
annual review of consumer prices 每年消费物价回顾 .
4RU '9M
annual roll-forward basis 逐年延展方式 ^fO9oPM|
annual salary 年薪 `_1fa7,z
annual statement 年度报表；年度决算表 'J0I$-QYk
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 YR/I<m`]}
annuitant 年金受益人 !PeSnO
annuity 年金 6A =k;d o
annuity contract 年金合约 R#y"SxD()
annuity on human life 人寿年金 JQej$=*
antecedent debt 先前的债项 Tr}X G
ante-dated cheque 倒填日期支票 C7W<7 DBf
anticipated expenditure 预期开支 )f^^hEIS
anticipated net profit 预期纯利 X efmC6X
anticipated revenue 预期收入 [+W<;iep
anti-inflation measure 反通货膨胀措施 t OJyj49^a
anti-inflationary stance 反通货膨胀立场 s qV~ Dw
apparent deficit 表面赤字 vN_ 8qzWk
apparent financial solvency 表面偿债能力 P{ %Urv{U
apparent partner 表面合伙人 2/A*\
application for personal assessment 个人入息课税申请书 N Lx TiyQy
application of fund 资金应用 {0a\
<l
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 b|E ZD3y
appointed actuary 委任精算师 SvkCx>6/G
appointed auditor 委任核数师；委任审计师 ]LxE#R5V
appointed trustee 委任的受托人 ^j RX6
appointer 委任人 [r Nd7-j <
apportioned pro rata 按比例分摊 `Xeiz'~f8
apportionment 分配；分摊 P'}B5 I~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \I}EW I
apportionment formula 分摊方程式 mqsAYzG
apportionment of estate duty 遗产税的分摊 $'eY-U8q
appraisal 估价；评估 g2==`f!i
appreciable growth 可观增长 4:**d [|1
appreciable impact 显着影响 km u`sk"
appreciable increase 可观增长 :/$_eg0A
appreciation 增值；升值 +G"YQq' b
appreciation against other currencies 相对其他货币升值 W?kJ+1"(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w 2U302TZ
appreciation tax 增值税 cvT@` 1
appropriation 拨款；拨用；拨付 4e|N^h*!
appropriation account 拨款帐目 6yAZvX
Appropriation Bill 拨款法案 S#y GqN0i
appropriation-in-aid system 补助拨款办法 v# s*I/kw
approved assets 核准资产 Tjv'S
<
approved basket stock 认可一篮子证券 tq'ri-c&b
approved budget 核准预算 FZ]+(Q"]:
approved charitable donation 认可慈善捐款 [iO8R-N8d
approved charitable institution 认可慈善机构 (@ !K tW
approved currency 核准货币；认可货币 ~9#x=nU:+V
approved estimates 核准预算 gE^p On
approved estimates of expenditure 核准开支预算 [ "3
s
approved overseas insurer 核准海外保险人 oqbz!dM(Z
approved overseas trust company 核准海外信托公司 Z'!ORn#M
approved pooled investment fund 核准汇集投资基金 UA~ 4O Q]
approved provident fund scheme 认可公积金计划 xz.M'az\
approved provision 核准拨款 6L\]Ee
approved redeemable share 核准可赎回股份 n=
$ne2/
approved regional stock 认可地区性证券 !m-`~3P#l,
approved retirement scheme 认可退休金计划 (=c,b9cb
approved subordinated loan 核准附属贷款 <Ist^ h+o
arbitrage 套戥；套汇；套利 [dFcxzM-N
arbitrageur 套戥者；套汇者 2T(+VeMQ=
arbitrary amount 临时款项 UmGKj9u
arrangement 措施；安排；协定 HYT~AO-!
arrears 欠款 #Oj yUQ,
arrears of pay 欠付薪酬 ibwV #6
arrears of revenue 逾期未收税款；逾期未收的帐项 Rcw[`q3/
articles of association 组织章程；组织细则；组织章程细则 yk5
K8D[tV
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$X/'BCb
ascertainment of profit 确定利润 [Y, L=p
"Asia Clear" “亚洲结算系统”
