allotment 分配；配股 wt]onve}%
allotment notice 股份配售通知；配股通知 8MU+i%hd
allotment of shares 股份分配 s+DOr$\
allowable 可获宽免；免税的 e w?4;
allowable business loss 可扣除的营业亏损 B 1je Ik,
allowable expenses 可扣税的支出 ^M0
allowance 免税额；津贴；备抵；准备金 $Y,y~4I
allowance for debts 债项的免税额 sFt"2TVr3
allowance for depreciation by wear and tear 耗损折旧免税额 W[/Txc0$
allowance for funeral expenses 殡殓费的免税额 3N257]
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pLSh
+*F
allowance for repairs and outgoings 修葺及支出方面的免税额 Q`kV|
pjg
allowance to debtor 给债务人的津贴 $t0o*i{
alteration of capital 资本更改 >cJix
1
alternate trustee 候补受托人 _0}u0fk
amalgamation 合并 i]9C"Kw$L
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x n?$ @
ambit of charges 征税范围；收费范围 -Gy=1W`09
amended valuation 经修订的估值 Z-:T')#Cf
American Commodities Exchange 美国商品交易所 Np7+g`nG
American Express Bank Limited 美国运通银行 `3g5n:"g\
American Stock Exchange 美国证券交易所 HA$X g
j
amortization 摊销 S#k YPe
amount due from banks 存放银行同业的款项 galzk $D
amount due from banks abroad 存放海外银行同业的款项 f*}}Az.4
amount due from holding companies 控股公司欠款 0nbY~j$A=
amount due from local banks 存放本港银行同业的款项 :CLWmMC_
amount due to banks 银行同业的存款 U$|q] N
amount due to banks abroad 海外银行同业的存款 ?zex]!R
amount due to holding companies 控股公司存款 9 HB+4q[
amount due to local banks 本港银行同业的存款 L I*=T
amount due to outport banks 外埠银行同业的存款 SS xp!E'
amount for note issue 发行纸币的款额
pu~b\&^G
amount of bond 担保契据的款额 't 6l@ _x
amount of consideration 代价款额 zzK<>@c
amount of contribution 供款数额 bgLa`8
amount of indebtedness 负债款额 kM J}sS
amount of principal of the loan 贷款本金额 A3)"+`&PUl
amount of rates chargeable 应征差饷数额 pT{is.RM
amount of share capital 股本额 7r&lW<:>
amount of sums assured 承保款额 p4V* %A&w
amount of variation 变动幅度 ^"<x4e9+j
amount of vote 拨款数额 :_}xN!9LA
amount payable 应付款额 _K}q%In
amount receivable 应收款额 ?Z2`8]-E
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ! c`&L_ "!
analysis 分析 )r^vrCNy>
ancillary risk 附属风险 HjI Ihl?UY
annual account 周年帐目；周年帐目报表；年度决算；年结 G9NI`]k
annual accounting date 年结日期 f0vO(@I
annual allowance 每年免税额；年积金；年度津贴；年津 D=Q.Q
annual balance 年度余额 ?5F lbiT
annual disposable income 每年可动用收入 2xf #@`U
annual estimates 周年预算 8O KG@hc
annual fee 年费 Q 9fK)j1$
annual general meeting 周年大会 f"RC(("6W
annual growth rate 年增率；每年增长率 U0t|i 'Hx
annual long-term supplement 长期个案每年补助金 KCO.8=y3
annual pensionable emolument 可供计算退休金的年薪 &Ts !#OcB,
annual report 年报 eZEk$W%
Annual Report on the Consumer Price Index 《消费物价指数年报》 l]4=W<N
annual return 周年报表；周年申报表；每年报税表格 TG[u3 Y4
Annual Return Rules 《周年报表规则》 n&Ckfo_D
annual review of consumer prices 每年消费物价回顾 0N^+d,Xt.
annual roll-forward basis 逐年延展方式 h;,1BpbM
annual salary 年薪 f";pfu_FZ
annual statement 年度报表；年度决算表 ]XU4nNi
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~5'7u-;
annuitant 年金受益人 m^!:n$
annuity 年金 FY^2 Y
annuity contract 年金合约 E447'aJ
annuity on human life 人寿年金 $m;`O_-T
antecedent debt 先前的债项 ]Cj@",/3#
ante-dated cheque 倒填日期支票 o`QNZN7/}
anticipated expenditure 预期开支 q[ _qZ
anticipated net profit 预期纯利 1l$2T
y+
=
anticipated revenue 预期收入 ?<${?L>
anti-inflation measure 反通货膨胀措施 U3X5 t ED
anti-inflationary stance 反通货膨胀立场 5X20/+aT
apparent deficit 表面赤字 &J)<1!|
apparent financial solvency 表面偿债能力 uR ?W|a
apparent partner 表面合伙人 S[1<Qrv]
application for personal assessment 个人入息课税申请书 lFGuQLuqA{
application of fund 资金应用 &cL1
EQ(
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 ux<|8S
appointed actuary 委任精算师 g 3z/yj
appointed auditor 委任核数师；委任审计师 J-hJqR*;K
appointed trustee 委任的受托人 B W<Dmn
appointer 委任人 eCYPd-d
apportioned pro rata 按比例分摊 -N XxxK
apportionment 分配；分摊 1Z ) Et,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #7 3p ryXV
apportionment formula 分摊方程式 d.FU) )lmD
apportionment of estate duty 遗产税的分摊 >\d&LLAe
appraisal 估价；评估 ,B[j{sE
appreciable growth 可观增长 f`n4'dG
appreciable impact 显着影响 SLKpl LO
appreciable increase 可观增长
!&{rnK
appreciation 增值；升值 TI'v /=;)
appreciation against other currencies 相对其他货币升值 '{"
Rjv7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dymq
Z<
appreciation tax 增值税 x~V[ }4E%>
appropriation 拨款；拨用；拨付 4yxQq7
m,
appropriation account 拨款帐目 :~otzI4%!
Appropriation Bill 拨款法案 ob \-OMNs@
appropriation-in-aid system 补助拨款办法 A`n>9|R
approved assets 核准资产 oZa'cZN
s
approved basket stock 认可一篮子证券 c_3B: F7
approved budget 核准预算 S"cTi [9
approved charitable donation 认可慈善捐款 wXKtQ#o}
approved charitable institution 认可慈善机构 JM3[
yNSN@
approved currency 核准货币；认可货币 w*-42r3,'
approved estimates 核准预算 ; ~pgF_
approved estimates of expenditure 核准开支预算 We
f%f] u
approved overseas insurer 核准海外保险人 Vh^y6U<
approved overseas trust company 核准海外信托公司 9MMCWMV
approved pooled investment fund 核准汇集投资基金 2!{D~Gfl=
approved provident fund scheme 认可公积金计划 BS9VwG <Z
approved provision 核准拨款 N1$u@P{
approved redeemable share 核准可赎回股份 zmo2uUEd
approved regional stock 认可地区性证券 % T({;/
approved retirement scheme 认可退休金计划 ./#YUIC
approved subordinated loan 核准附属贷款 jr=9.=jI8k
arbitrage 套戥；套汇；套利 hz
o> : U
arbitrageur 套戥者；套汇者 7*l$ i/!
arbitrary amount 临时款项 Az&>.*
arrangement 措施；安排；协定 )[ V8YiyU
arrears 欠款 Vu3DP+u|i
arrears of pay 欠付薪酬 +V4)><
arrears of revenue 逾期未收税款；逾期未收的帐项 z`wI b
articles of association 组织章程；组织细则；组织章程细则 UxGu1a
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }bb,Iib
ascertainment of profit 确定利润 WC#6(H5t$
"Asia Clear" “亚洲结算系统”
