allotment 分配；配股 tO.$+4a
allotment notice 股份配售通知；配股通知 >AI<60/<
allotment of shares 股份分配 X^@[G8v%
allowable 可获宽免；免税的 ]5v:5:H
allowable business loss 可扣除的营业亏损 ]R_G{%
allowable expenses 可扣税的支出 S9Yt 1qb
allowance 免税额；津贴；备抵；准备金 px9>:t[P
allowance for debts 债项的免税额 j:1uP^.
allowance for depreciation by wear and tear 耗损折旧免税额 xNN@ 1P[*
allowance for funeral expenses 殡殓费的免税额 s!6=|S S7
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ui BTnG"
allowance for repairs and outgoings 修葺及支出方面的免税额 y>(rZ^ y&
allowance to debtor 给债务人的津贴 uf@U:V
alteration of capital 资本更改 LI:T c7t
alternate trustee 候补受托人 C 7n Kk/r
amalgamation 合并 g*]E>SQ=
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S@:B6](D$
ambit of charges 征税范围；收费范围 amB@N6*
amended valuation 经修订的估值 F$hZRZ
American Commodities Exchange 美国商品交易所 ~r`Wr`]_ z
American Express Bank Limited 美国运通银行 BGjb`U#%3
American Stock Exchange 美国证券交易所 {(vOt '
amortization 摊销 H|+tC=]4IZ
amount due from banks 存放银行同业的款项 BQjam+u6
amount due from banks abroad 存放海外银行同业的款项 u+% tPe
amount due from holding companies 控股公司欠款 =2oUZjA
amount due from local banks 存放本港银行同业的款项 ~|)
9RUXr>
amount due to banks 银行同业的存款 XS 0V:<+,
amount due to banks abroad 海外银行同业的存款 9)yG.9d1
amount due to holding companies 控股公司存款 }#b
%"I0
amount due to local banks 本港银行同业的存款 } 21j
amount due to outport banks 外埠银行同业的存款 |ft:|/^F&
amount for note issue 发行纸币的款额 _@ i >s,
amount of bond 担保契据的款额
i;lE5
amount of consideration 代价款额 gGKKs&n7
amount of contribution 供款数额 t>U!Zal "
amount of indebtedness 负债款额 s[-]cHQ
amount of principal of the loan 贷款本金额 pVOI5>f\
amount of rates chargeable 应征差饷数额 ~Ob8i 1S>
amount of share capital 股本额 z
Z%/ W)t
amount of sums assured 承保款额 z/vDgH!s
amount of variation 变动幅度 (G5xkygR9
amount of vote 拨款数额 PqhlXqX9
amount payable 应付款额 yzc pG6 ,
amount receivable 应收款额 HP$ K.a7H
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C.E[6$ oVc
analysis 分析 <PD|_nZT
ancillary risk 附属风险 b|E/LKa
annual account 周年帐目；周年帐目报表；年度决算；年结 ?0npEz|
annual accounting date 年结日期
%
}F"*.
annual allowance 每年免税额；年积金；年度津贴；年津 {aJz. `u\
annual balance 年度余额 kGD |c=K}
annual disposable income 每年可动用收入 !3KPwI,
annual estimates 周年预算 f8!l7 {2%q
annual fee 年费 zH+<bEo=1=
annual general meeting 周年大会 MhH);fn
annual growth rate 年增率；每年增长率 FR' b `Xv:
annual long-term supplement 长期个案每年补助金 ? -{IsF^
annual pensionable emolument 可供计算退休金的年薪 {U
P_i2`.
annual report 年报 K.h]JD]o
Annual Report on the Consumer Price Index 《消费物价指数年报》 ` X qy
annual return 周年报表；周年申报表；每年报税表格 :bw 6 k
Annual Return Rules 《周年报表规则》 s?<!&Y
annual review of consumer prices 每年消费物价回顾
Y:%" K
annual roll-forward basis 逐年延展方式 4(iS-8{J
annual salary 年薪 R1 qMg+
annual statement 年度报表；年度决算表 -wIM0YJ
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
STp!8mL
annuitant 年金受益人 3YRB I|XO
annuity 年金 !pS~'E&q
annuity contract 年金合约 Fc{((x s
annuity on human life 人寿年金 D'?]yyrf
antecedent debt 先前的债项 .
/)j 5M
ante-dated cheque 倒填日期支票 z9fNk%
anticipated expenditure 预期开支 b.(XS?4o
anticipated net profit 预期纯利 2?H@$-x>
anticipated revenue 预期收入 eU"mG3 __
anti-inflation measure 反通货膨胀措施 q @*UUj@
anti-inflationary stance 反通货膨胀立场 9rWLE6 `
apparent deficit 表面赤字 Zr R+QV
apparent financial solvency 表面偿债能力 K*[0dza$
apparent partner 表面合伙人 oP,RlR
application for personal assessment 个人入息课税申请书 : b,o B==%
application of fund 资金应用 _"v~"k 90^
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 PoY>5
appointed actuary 委任精算师 6 DO0zNTY
appointed auditor 委任核数师；委任审计师 Qq>ElQ@
appointed trustee 委任的受托人 /W``LK>;?
appointer 委任人 ty9rH=1
apportioned pro rata 按比例分摊 8ipW3~-4
apportionment 分配；分摊 eAU"fu6d
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C*]AL/
apportionment formula 分摊方程式 c_[ JjG^?P
apportionment of estate duty 遗产税的分摊 o[2Y;kP3*P
appraisal 估价；评估 1 S^'C2/b
appreciable growth 可观增长 =QTmK/(|B
appreciable impact 显着影响 4&H+hN{3
appreciable increase 可观增长 mf#fA2[
appreciation 增值；升值 i~ROQMN1
appreciation against other currencies 相对其他货币升值 % M+s{ l
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >5df@
_'
appreciation tax 增值税 |M]sk? "^
appropriation 拨款；拨用；拨付 ^U"
q|[qy
appropriation account 拨款帐目 _4~k3%w\`l
Appropriation Bill 拨款法案 H.)fO ctbO
appropriation-in-aid system 补助拨款办法 dkf}),Z F
approved assets 核准资产 I S.F
approved basket stock 认可一篮子证券 69?I?,7
approved budget 核准预算 Za34/ro/T
approved charitable donation 认可慈善捐款 ^]KIgGv\
approved charitable institution 认可慈善机构 D@2Ya/c
approved currency 核准货币；认可货币 ]C+eJ0"A
approved estimates 核准预算 a{5H33JA
approved estimates of expenditure 核准开支预算 1k 0^6gE|
approved overseas insurer 核准海外保险人 d!w1t=2H
approved overseas trust company 核准海外信托公司 R<_mK33hd
approved pooled investment fund 核准汇集投资基金 J,6!7a
approved provident fund scheme 认可公积金计划 a =9vS{
approved provision 核准拨款 S_`W@cp[
approved redeemable share 核准可赎回股份 m]E o(P4+
approved regional stock 认可地区性证券 jw%fN!?
approved retirement scheme 认可退休金计划 l85O-g}M
approved subordinated loan 核准附属贷款 9 Zs #Ky/
arbitrage 套戥；套汇；套利 #^"hqNwA
arbitrageur 套戥者；套汇者 s_x=^S3~LO
arbitrary amount 临时款项 D[+|^,^>
arrangement 措施；安排；协定 cF-Jc}h
arrears 欠款 aS3P(s L
arrears of pay 欠付薪酬 (Be $ $W
arrears of revenue 逾期未收税款；逾期未收的帐项 $ 0ym_6n
articles of association 组织章程；组织细则；组织章程细则 K
lPm=
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3AX?B~s
ascertainment of profit 确定利润 C+ }CU}
"Asia Clear" “亚洲结算系统”
