allotment 分配；配股 !'=< uU-
allotment notice 股份配售通知；配股通知 WX $AOnEv
allotment of shares 股份分配 }/7rA)_
allowable 可获宽免；免税的 o7yvXrpG(U
allowable business loss 可扣除的营业亏损 ; VQ:\f G
allowable expenses 可扣税的支出 hT Q]xN)
allowance 免税额；津贴；备抵；准备金 85+w\KuEY
allowance for debts 债项的免税额 q)tNH/
allowance for depreciation by wear and tear 耗损折旧免税额 <ol? 9tm
allowance for funeral expenses 殡殓费的免税额 p Acu{5#7
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 AHLXmQl
allowance for repairs and outgoings 修葺及支出方面的免税额 =Unu>p}2V
allowance to debtor 给债务人的津贴 PB@jh}
alteration of capital 资本更改 fc%C!^7
alternate trustee 候补受托人 Z'c9xvy 5
amalgamation 合并 qnw8#!%I
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &lB>G[t
ambit of charges 征税范围；收费范围 p$6L_
*$
amended valuation 经修订的估值 kyUG+ M
American Commodities Exchange 美国商品交易所 WhDNt+uk)
American Express Bank Limited 美国运通银行 eak+8URo
American Stock Exchange 美国证券交易所 P)UpUMt;k
amortization 摊销 ymA8`k5>@
amount due from banks 存放银行同业的款项 9 NqZ& S
amount due from banks abroad 存放海外银行同业的款项 !]P=v`B.
amount due from holding companies 控股公司欠款 E_K32) J-
amount due from local banks 存放本港银行同业的款项 IVG77+O# }
amount due to banks 银行同业的存款 ~gOdK-SV*
amount due to banks abroad 海外银行同业的存款 N
! 13QI
H
amount due to holding companies 控股公司存款 e{*z4q1
amount due to local banks 本港银行同业的存款 oh >0}Gc8
amount due to outport banks 外埠银行同业的存款 Dfd%Z
;Yu
amount for note issue 发行纸币的款额 FX/f0C3CK
amount of bond 担保契据的款额 e]smnf
amount of consideration 代价款额 SCXtBZ`.G
amount of contribution 供款数额 ^L's45&_
amount of indebtedness 负债款额 [S[@ Q[zP@
amount of principal of the loan 贷款本金额 d?=r:TBU
amount of rates chargeable 应征差饷数额 eo4v[V&
amount of share capital 股本额 f`p"uLNo<
amount of sums assured 承保款额 AXpyia7nU
amount of variation 变动幅度 IPlkv{^
amount of vote 拨款数额 uq@_DPA7
amount payable 应付款额 NKRH>2,
amount receivable 应收款额 6Xt c3
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~@ K!>j
analysis 分析 qLm
g18
ancillary risk 附属风险 }zHG]k,j
annual account 周年帐目；周年帐目报表；年度决算；年结 J|dj`Z ?
annual accounting date 年结日期 S{qsq\X
annual allowance 每年免税额；年积金；年度津贴；年津 4NmLbM&C8
annual balance 年度余额 ?) VBkA5j
annual disposable income 每年可动用收入 nnMRp7LQ-
annual estimates 周年预算 /@K1"/fqH
annual fee 年费 stlkt>9
annual general meeting 周年大会 p}-B>v
annual growth rate 年增率；每年增长率 mbO.Kyfen
annual long-term supplement 长期个案每年补助金 <0H^2ekd
annual pensionable emolument 可供计算退休金的年薪 Na_O :\x#
annual report 年报 g}*F"k 4j
Annual Report on the Consumer Price Index 《消费物价指数年报》 UN`O*
(
k[
annual return 周年报表；周年申报表；每年报税表格 Np R&`]
Annual Return Rules 《周年报表规则》 &, WQr
annual review of consumer prices 每年消费物价回顾 Z` kI6
annual roll-forward basis 逐年延展方式 { us"=JJVN
annual salary 年薪 -Deqlaf(
annual statement 年度报表；年度决算表 + Scw;gO
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
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annuitant 年金受益人 l\~F0Z/O
annuity 年金 xtRHb''FX
annuity contract 年金合约 O `a4
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annuity on human life 人寿年金 B}Sl1)E
antecedent debt 先前的债项 !"N-To-c
ante-dated cheque 倒填日期支票 #
,27,#
anticipated expenditure 预期开支 0o-KjX?kP
anticipated net profit 预期纯利 %8T"h
anticipated revenue 预期收入 PkxhR ;4
anti-inflation measure 反通货膨胀措施 %n >*jFC
anti-inflationary stance 反通货膨胀立场 ^E mI;ks
apparent deficit 表面赤字 DsF<P@O 6
apparent financial solvency 表面偿债能力 WhN~R[LE_
apparent partner 表面合伙人 Ct 30 EZ
application for personal assessment 个人入息课税申请书
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application of fund 资金应用 / FA0(< -}
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 i?CX DuL
appointed actuary 委任精算师 E=8$*YUW(g
appointed auditor 委任核数师；委任审计师 +umV l
appointed trustee 委任的受托人 8zk?:?8%{
appointer 委任人 Kv-4VWh
apportioned pro rata 按比例分摊 ^j Z4tH3K
apportionment 分配；分摊 ayoqitXD?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B]5G"4,
apportionment formula 分摊方程式 W&8)yog.
apportionment of estate duty 遗产税的分摊 K
na
appraisal 估价；评估 l
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appreciable growth 可观增长 Y+UM>
appreciable impact 显着影响 @b"J FB|
appreciable increase 可观增长 @EzO
bE{
appreciation 增值；升值 ;]x JC
j
appreciation against other currencies 相对其他货币升值 z\ ?cazQ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u P veAK}h
appreciation tax 增值税 b)Dzau
appropriation 拨款；拨用；拨付 <hSrx7o
appropriation account 拨款帐目 !L_\6;aP,x
Appropriation Bill 拨款法案 !`?*zf
appropriation-in-aid system 补助拨款办法 /4PV<
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approved assets 核准资产 x*2' I
approved basket stock 认可一篮子证券 +Q6}kbDI
approved budget 核准预算 |] 8Hh>
approved charitable donation 认可慈善捐款 ]S #m
o
approved charitable institution 认可慈善机构 4` z frT^
approved currency 核准货币；认可货币 ?oO<PR}y
approved estimates 核准预算 iN+Tig ?c
approved estimates of expenditure 核准开支预算 S 8$kxQg
approved overseas insurer 核准海外保险人 aL%amL6CX
approved overseas trust company 核准海外信托公司 'CSIC8M<j
approved pooled investment fund 核准汇集投资基金 ]K(>r#'nH
approved provident fund scheme 认可公积金计划 ^+20e3 ~Y
approved provision 核准拨款 7Ta",S@m
approved redeemable share 核准可赎回股份 &?mJ L0fy
approved regional stock 认可地区性证券 8Qt'Y9|
approved retirement scheme 认可退休金计划 (( D*kd"
approved subordinated loan 核准附属贷款 46cd
5SLK
arbitrage 套戥；套汇；套利 wa*/Am9;~
arbitrageur 套戥者；套汇者
B1!b@0^
arbitrary amount 临时款项
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arrangement 措施；安排；协定 u !VAAX
arrears 欠款 io{uN/!X_J
arrears of pay 欠付薪酬 b;XUv4~V
arrears of revenue 逾期未收税款；逾期未收的帐项 ni$S @0
articles of association 组织章程；组织细则；组织章程细则 x{';0MkUV
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 42wa9UL<Ka
ascertainment of profit 确定利润 Y }pCBw
"Asia Clear" “亚洲结算系统”
