allotment 分配；配股 #pdUJ2)yM
allotment notice 股份配售通知；配股通知 j[6Raf/(n
allotment of shares 股份分配 N]5m( @h
allowable 可获宽免；免税的 o oj iJ~
allowable business loss 可扣除的营业亏损 FbAC TeB
allowable expenses 可扣税的支出 #t!}K_
allowance 免税额；津贴；备抵；准备金
GJ 'spgz
allowance for debts 债项的免税额 <@b
A?FY
allowance for depreciation by wear and tear 耗损折旧免税额 NE|[o0On
allowance for funeral expenses 殡殓费的免税额 1@X gTL4
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6gOe!m m
allowance for repairs and outgoings 修葺及支出方面的免税额
;+pOP |P=
allowance to debtor 给债务人的津贴 t^E hE
alteration of capital 资本更改 K
X]o E+:
alternate trustee 候补受托人 (fo Bp
amalgamation 合并 /&ygi H{^
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P"7ow-
ambit of charges 征税范围；收费范围 0_eQlatb
amended valuation 经修订的估值 +?`b=6e(`
American Commodities Exchange 美国商品交易所 ``? 6=mO
American Express Bank Limited 美国运通银行 ,ZI\dtl
American Stock Exchange 美国证券交易所 Ua *&_~7kJ
amortization 摊销 %c^ m\ E
amount due from banks 存放银行同业的款项 |kiJ}oy
amount due from banks abroad 存放海外银行同业的款项 >Cd9fJ&0gP
amount due from holding companies 控股公司欠款 Uz8hANN0_
amount due from local banks 存放本港银行同业的款项 Sav`%0q?7a
amount due to banks 银行同业的存款 (*l2
('e#@
amount due to banks abroad 海外银行同业的存款 G5]1s
amount due to holding companies 控股公司存款 bd c\
amount due to local banks 本港银行同业的存款 e9u@`ZC07
amount due to outport banks 外埠银行同业的存款 /c+)C "
amount for note issue 发行纸币的款额 g8pm 2o@S
amount of bond 担保契据的款额 %hT4qzJj
amount of consideration 代价款额 @Z\2* 1y6
amount of contribution 供款数额 X`20f1c6q>
amount of indebtedness 负债款额 rPq <Xb\
amount of principal of the loan 贷款本金额 1"K*._K
amount of rates chargeable 应征差饷数额 _
py2kjA6
amount of share capital 股本额 ,&a`d}g&G
amount of sums assured 承保款额 }WP-W
amount of variation 变动幅度 {`.O|_b
amount of vote 拨款数额 E*v]:kok
amount payable 应付款额 dU;upS_-
amount receivable 应收款额 DacJ,in_I{
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {sS_|sX
analysis 分析 , &' Y
ancillary risk 附属风险 u39FN?<^
annual account 周年帐目；周年帐目报表；年度决算；年结 q/6UK =
annual accounting date 年结日期 g ed,>
annual allowance 每年免税额；年积金；年度津贴；年津 1
ycc5=.
annual balance 年度余额 |ViU4 &d*
annual disposable income 每年可动用收入 QdDtvJLf
annual estimates 周年预算 Mg uL$W&l
annual fee 年费 A1JzW)B
annual general meeting 周年大会 LR$z0rDEM
annual growth rate 年增率；每年增长率 6
nGY^
annual long-term supplement 长期个案每年补助金 g_D-(J`IK,
annual pensionable emolument 可供计算退休金的年薪 $@87?Ab
annual report 年报 YQ, t t<CQ
Annual Report on the Consumer Price Index 《消费物价指数年报》 |6B6?'
annual return 周年报表；周年申报表；每年报税表格 I($,9|9F
Annual Return Rules 《周年报表规则》 <NQyP{p
annual review of consumer prices 每年消费物价回顾 }V^e7d
annual roll-forward basis 逐年延展方式 lIDl1Z@Z
annual salary 年薪 ~ v1W
annual statement 年度报表；年度决算表 $j`<SxJ>
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )W9_qmYd"
annuitant 年金受益人 Tt6{WDscZ
annuity 年金 1~qm+n
ET\
annuity contract 年金合约 {,V$
*
annuity on human life 人寿年金 u:4["ViC
antecedent debt 先前的债项 DPPS?~Pq
ante-dated cheque 倒填日期支票 U1^l+G^,~
anticipated expenditure 预期开支 2YIF=YWO},
anticipated net profit 预期纯利 0(TvQ{
anticipated revenue 预期收入 utd:&q|}
anti-inflation measure 反通货膨胀措施 H'Iq~Ft1
anti-inflationary stance 反通货膨胀立场 $HRed|*.C
apparent deficit 表面赤字 ?Le y z
apparent financial solvency 表面偿债能力 rsSue_Q
apparent partner 表面合伙人 Es:6
application for personal assessment 个人入息课税申请书 "#XtDpGk
application of fund 资金应用 k |ip?O
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 "8t\MKt(
appointed actuary 委任精算师 o4 'v> b
appointed auditor 委任核数师；委任审计师 4I.1D2 1jA
appointed trustee 委任的受托人 *SGlqR['\e
appointer 委任人 k.>6nho`TV
apportioned pro rata 按比例分摊 e-!?[Ujv*%
apportionment 分配；分摊 9%TT> 2#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5byeWH0n3
apportionment formula 分摊方程式 ,Qo}J@e
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apportionment of estate duty 遗产税的分摊 E(/ sXji!
appraisal 估价；评估 o>K &D$J;O
appreciable growth 可观增长 <rMv0y+r
appreciable impact 显着影响 .WO/=# O
appreciable increase 可观增长 U 1F-~ {r
appreciation 增值；升值 afy/K'~
appreciation against other currencies 相对其他货币升值 E.#6;HH zN
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^teaJ y%
appreciation tax 增值税 w7ZG oh(
appropriation 拨款；拨用；拨付 zkG>u,B}
appropriation account 拨款帐目 =f4< ({9
Appropriation Bill 拨款法案
X 4
Y
appropriation-in-aid system 补助拨款办法 V@ Kn24''
approved assets 核准资产 D@5s8x v
approved basket stock 认可一篮子证券 0&B : \
approved budget 核准预算 eRVY.E<
approved charitable donation 认可慈善捐款 uA^hCh-js
approved charitable institution 认可慈善机构 Uir*%*4:
approved currency 核准货币；认可货币 z1}1*F"
approved estimates 核准预算 <4sj@C
approved estimates of expenditure 核准开支预算 #'c %
approved overseas insurer 核准海外保险人 qhN[Dj(d
approved overseas trust company 核准海外信托公司 6mAB(X^+
approved pooled investment fund 核准汇集投资基金 ?to1rFrU
approved provident fund scheme 认可公积金计划 9 c6 '
approved provision 核准拨款 @bY?$fj_u
approved redeemable share 核准可赎回股份 $ {@q?iol
approved regional stock 认可地区性证券 tU(y~)]
approved retirement scheme 认可退休金计划 E{I) ]h
approved subordinated loan 核准附属贷款 t, 1in4sN
arbitrage 套戥；套汇；套利 e|~C?Ow'J
arbitrageur 套戥者；套汇者 fIH#
arbitrary amount 临时款项 To"> DOt
arrangement 措施；安排；协定 (>mi!:
arrears 欠款 44Q9 * ."
arrears of pay 欠付薪酬 3)xb nRk
arrears of revenue 逾期未收税款；逾期未收的帐项 + q
l
articles of association 组织章程；组织细则；组织章程细则
[E k42%
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ia'x]#~
ascertainment of profit 确定利润 *3P3M}3~\
"Asia Clear" “亚洲结算系统”
