allotment 分配；配股 9Ca0Tu
allotment notice 股份配售通知；配股通知 L58H)V3Pn
allotment of shares 股份分配 7\g#'#K
allowable 可获宽免；免税的 }[!=O+g O
allowable business loss 可扣除的营业亏损 /]J\/Z>
allowable expenses 可扣税的支出 I`IW^eZM
allowance 免税额；津贴；备抵；准备金 *^ G,
allowance for debts 债项的免税额 X0j> g^b8
allowance for depreciation by wear and tear 耗损折旧免税额 ( m! kg
allowance for funeral expenses 殡殓费的免税额 DS%]7,g]
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|n;);T(
allowance for repairs and outgoings 修葺及支出方面的免税额 fA
TVAv
allowance to debtor 给债务人的津贴 lAo ~w
alteration of capital 资本更改 Y$,~"$su|
alternate trustee 候补受托人 *mj=kJ7(
amalgamation 合并 D[]0/+,
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j`@`M*)GB
ambit of charges 征税范围；收费范围 o58c!44
amended valuation 经修订的估值 R%}<z*~NE@
American Commodities Exchange 美国商品交易所 0w TOdCvmb
American Express Bank Limited 美国运通银行 R%2.N!8 v
American Stock Exchange 美国证券交易所 f0^s<:*
amortization 摊销 7;TMxO=bra
amount due from banks 存放银行同业的款项 $i<+O,@-
amount due from banks abroad 存放海外银行同业的款项 j7w9H/XF}
amount due from holding companies 控股公司欠款 32aI0CT
amount due from local banks 存放本港银行同业的款项 oBu b]<.J
amount due to banks 银行同业的存款 #d[Nm+~ko
amount due to banks abroad 海外银行同业的存款 =#Jx~d [C
amount due to holding companies 控股公司存款 [8Z#Hj hQ
amount due to local banks 本港银行同业的存款 SFwY%2np)!
amount due to outport banks 外埠银行同业的存款 #M!{ D
amount for note issue 发行纸币的款额 q4!\^HwQ
amount of bond 担保契据的款额 sb_/F
E5e
amount of consideration 代价款额 =6\^ F i
amount of contribution 供款数额 m0.g}N-w
amount of indebtedness 负债款额 eG2'W
amount of principal of the loan 贷款本金额 ^%Y-~yB-
amount of rates chargeable 应征差饷数额 6/g
82kqpk
amount of share capital 股本额 ^a
/q6{
amount of sums assured 承保款额 ]i,o+xBKH
amount of variation 变动幅度 Hq>h
nCT
amount of vote 拨款数额 FaWc:GsfB
amount payable 应付款额 6)i>qz).
amount receivable 应收款额 o>+ mw| {
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RRQv<x
analysis 分析 )+,h}XqlX
ancillary risk 附属风险 zNo"P[J8
annual account 周年帐目；周年帐目报表；年度决算；年结 *a8 <cf
annual accounting date 年结日期 RiQg]3o Y
annual allowance 每年免税额；年积金；年度津贴；年津 2Pe Mt^
annual balance 年度余额 bxO/FrwTj{
annual disposable income 每年可动用收入 $g VbeQ
annual estimates 周年预算 dS Ty x#o
annual fee 年费
QH7 GEj]
annual general meeting 周年大会 An?# B4:
annual growth rate 年增率；每年增长率 WO!OaC?+B,
annual long-term supplement 长期个案每年补助金 UYy #DA
annual pensionable emolument 可供计算退休金的年薪 ra ^%_ _N}
annual report 年报 |}Yx xeAk
Annual Report on the Consumer Price Index 《消费物价指数年报》 *+6iXMwe
annual return 周年报表；周年申报表；每年报税表格 OA}; pQ9QN
Annual Return Rules 《周年报表规则》 %c]N-
annual review of consumer prices 每年消费物价回顾 uxKO
"
annual roll-forward basis 逐年延展方式 s7 :_!Nd@8
annual salary 年薪 RZnmia
annual statement 年度报表；年度决算表 %B1TN#KoT
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?0sTx6
x@
annuitant 年金受益人
(igB'S5wf
annuity 年金 6'uCwAQU
annuity contract 年金合约 #J5_z# -Q;
annuity on human life 人寿年金 :p)^+AF"5
antecedent debt 先前的债项 a!u5 }[{
ante-dated cheque 倒填日期支票 rxy5N rue
anticipated expenditure 预期开支 Tz9 (</y
anticipated net profit 预期纯利 &K I|qtQ;
anticipated revenue 预期收入 ^ )!eiM
anti-inflation measure 反通货膨胀措施 c 8 Q2H
anti-inflationary stance 反通货膨胀立场 XMP4YWuVc
apparent deficit 表面赤字 SS _6VE*sI
apparent financial solvency 表面偿债能力 X6w+L?A
apparent partner 表面合伙人 i+T5 (P$
application for personal assessment 个人入息课税申请书 hz<TjWXv'
application of fund 资金应用 E vY^]M_U
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 !v%>W< 3Q
appointed actuary 委任精算师 O/(vimx.#F
appointed auditor 委任核数师；委任审计师 VhMVoW
appointed trustee 委任的受托人 O<@L~S]
appointer 委任人 K ]yWp W
apportioned pro rata 按比例分摊 3'A0{(b
apportionment 分配；分摊 Ets6tM`
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <u#
7K\:
apportionment formula 分摊方程式 &AeNrtGu
apportionment of estate duty 遗产税的分摊 /yx)_x{
appraisal 估价；评估 Ml?KnSb
appreciable growth 可观增长 ;+o6"ky5
appreciable impact 显着影响 NN+;I^NqW&
appreciable increase 可观增长 _"t>72
`
appreciation 增值；升值 DaGny0|BB
appreciation against other currencies 相对其他货币升值 A yn $,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]WcN6|b+
appreciation tax 增值税 p__N6a
appropriation 拨款；拨用；拨付 Kf$(7FT'`
appropriation account 拨款帐目 \K%M.>]vq
Appropriation Bill 拨款法案 cmCD}Skk
appropriation-in-aid system 补助拨款办法 '<ZH zDW@
approved assets 核准资产 9CN'2 9c
approved basket stock 认可一篮子证券 X$P(8'[9A
approved budget 核准预算 v&]y zl
approved charitable donation 认可慈善捐款 RDy&i
approved charitable institution 认可慈善机构 8)"lCIf
approved currency 核准货币；认可货币 [^/a`Kda8
approved estimates 核准预算 7D' D7=Z.
approved estimates of expenditure 核准开支预算 k w
approved overseas insurer 核准海外保险人 rb'mFqg*u
approved overseas trust company 核准海外信托公司 <|82)hO
approved pooled investment fund 核准汇集投资基金 uT<<G
)v)
approved provident fund scheme 认可公积金计划 0sme0"Sl
approved provision 核准拨款 }'>mT,ytgk
approved redeemable share 核准可赎回股份 ~MYE8xrId
approved regional stock 认可地区性证券 T VSCjI
approved retirement scheme 认可退休金计划 1_c%p#?K
approved subordinated loan 核准附属贷款 :mf &,?
arbitrage 套戥；套汇；套利 q.@% H}
arbitrageur 套戥者；套汇者 %Kp^wf#o9
arbitrary amount 临时款项 WT1y7+_g(d
arrangement 措施；安排；协定 7d|1T'
arrears 欠款 A +4Kj~`!
arrears of pay 欠付薪酬
M:
& %c3
arrears of revenue 逾期未收税款；逾期未收的帐项 Z6Kp-z(l3
articles of association 组织章程；组织细则；组织章程细则 5e7\tBab
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !su773vo
ascertainment of profit 确定利润 ^\J-LU|"B
"Asia Clear" “亚洲结算系统”
