allotment 分配；配股 ~(c<ioIf
allotment notice 股份配售通知；配股通知 BB-`=X~:m
allotment of shares 股份分配 lL ?;?V~
allowable 可获宽免；免税的 D 6(w}W
allowable business loss 可扣除的营业亏损 D_{J:Hb
allowable expenses 可扣税的支出 O/-xkzR*
allowance 免税额；津贴；备抵；准备金 h*Ej}_
allowance for debts 债项的免税额 i^8Zp;O"f
allowance for depreciation by wear and tear 耗损折旧免税额 h1"#DnK7
allowance for funeral expenses 殡殓费的免税额 uZNR]+Yu@
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n V<YwqK
allowance for repairs and outgoings 修葺及支出方面的免税额 h )w<{/p(
allowance to debtor 给债务人的津贴 r8qee$^M
alteration of capital 资本更改 y ^YrGz.
alternate trustee 候补受托人 e2;"> tp6?
amalgamation 合并 -V\33 cA
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7HzKj R=B
ambit of charges 征税范围；收费范围 jN[Z mJz'
amended valuation 经修订的估值 {W-PYHZ;
American Commodities Exchange 美国商品交易所 u5lj+?
American Express Bank Limited 美国运通银行 d;>:<{z@CD
American Stock Exchange 美国证券交易所 ?p5Eo{B
amortization 摊销 .w0?
amount due from banks 存放银行同业的款项 =U:iR
amount due from banks abroad 存放海外银行同业的款项 6 D$xG"c
amount due from holding companies 控股公司欠款 Yz,*Q<t
amount due from local banks 存放本港银行同业的款项 D%Wr /6X
amount due to banks 银行同业的存款 !nu#r$K(
amount due to banks abroad 海外银行同业的存款 L Nj|t)O v
amount due to holding companies 控股公司存款 3vy5JTCz~
amount due to local banks 本港银行同业的存款 zdY`c
amount due to outport banks 外埠银行同业的存款 1$c */Tc:E
amount for note issue 发行纸币的款额 .AKx8=f
amount of bond 担保契据的款额 k 07O.9>
amount of consideration 代价款额 /q]WV^H
amount of contribution 供款数额 cewQQ&
amount of indebtedness 负债款额 5ewQjwW0
amount of principal of the loan 贷款本金额 mCg 5-E~;
amount of rates chargeable 应征差饷数额 ]^s4NXf+
amount of share capital 股本额 fd(>[RP?
amount of sums assured 承保款额 xa
K:@/
amount of variation 变动幅度 |u03~L9G
amount of vote 拨款数额 ?g9Ce
eH*
amount payable 应付款额 t ]Vw` z%G
amount receivable 应收款额 $BG9<:p
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B-o"Y'iXs
analysis 分析 'Y[\[]3[8
ancillary risk 附属风险 Bs^W0K$uBO
annual account 周年帐目；周年帐目报表；年度决算；年结 E;%{hAD{
annual accounting date 年结日期 7bTs+C_;7
annual allowance 每年免税额；年积金；年度津贴；年津 o'W &gk b9
annual balance 年度余额 ) ]v vp{
annual disposable income 每年可动用收入 z2-=fIr.h
annual estimates 周年预算 ?L|@{RS {|
annual fee 年费 6MZfoR
annual general meeting 周年大会 3?2;z+cz*u
annual growth rate 年增率；每年增长率 gbo{Zgf<
annual long-term supplement 长期个案每年补助金 ( !;4Y82#
annual pensionable emolument 可供计算退休金的年薪 4H{L>e
annual report 年报 c!s{QW
d%
Annual Report on the Consumer Price Index 《消费物价指数年报》 P4s:wuJ^
annual return 周年报表；周年申报表；每年报税表格 t0?\ 5q
Annual Return Rules 《周年报表规则》 n`CmbM@@
annual review of consumer prices 每年消费物价回顾 (R.k. ,z
annual roll-forward basis 逐年延展方式 G3KiU($V
annual salary 年薪 e=Yv M g
annual statement 年度报表；年度决算表 &bTadd%0
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
ZQ@^(64
annuitant 年金受益人 F+9|D
annuity 年金 U%2 pbGU
annuity contract 年金合约 ='>k|s:
annuity on human life 人寿年金 +>{{91mN
antecedent debt 先前的债项 6=FF*"-6E
ante-dated cheque 倒填日期支票 7HFw*;
anticipated expenditure 预期开支 VY vHpsI
anticipated net profit 预期纯利 Yr"G)i~"Y
anticipated revenue 预期收入 KrG$W/<tg
anti-inflation measure 反通货膨胀措施 W)o-aX!P
anti-inflationary stance 反通货膨胀立场 cLX~NPD/
apparent deficit 表面赤字 CI
~+(+q
apparent financial solvency 表面偿债能力 _8t{4C
apparent partner 表面合伙人 <.~j:Gbs E
application for personal assessment 个人入息课税申请书 )J5(M`
application of fund 资金应用 $7,n8ddRy
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 gr yC#
appointed actuary 委任精算师 i
yMIP~N,$
appointed auditor 委任核数师；委任审计师 2#ypM 9
appointed trustee 委任的受托人 .DI Hd/wA
appointer 委任人 !%sj- RMvG
apportioned pro rata 按比例分摊 4WU
6CN
apportionment 分配；分摊 4,UvTw*2z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !=Cd1
$<
apportionment formula 分摊方程式 "rBo?%:
apportionment of estate duty 遗产税的分摊 <{:$ ]3
appraisal 估价；评估 BPtU]Bv-
appreciable growth 可观增长 vxY7/ _]
appreciable impact 显着影响 "m(HQ5e)*
appreciable increase 可观增长 Vtr 0=-m&
appreciation 增值；升值 ]#K Z
W)M
appreciation against other currencies 相对其他货币升值 `UGHk*DL)
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,"5Fw4G6*
appreciation tax 增值税 l. !5/\
appropriation 拨款；拨用；拨付 ,\xeNUZd
appropriation account 拨款帐目 L:j;;9Sp{
Appropriation Bill 拨款法案 x~Y]c"'D
appropriation-in-aid system 补助拨款办法 gtqgf<mS
approved assets 核准资产 5 o'V}
approved basket stock 认可一篮子证券
cT-XF
approved budget 核准预算 ;y
Wfb|!
approved charitable donation 认可慈善捐款 |?i-y3N
approved charitable institution 认可慈善机构 ?3k;Yg/
approved currency 核准货币；认可货币 I~gU3(
approved estimates 核准预算 eBlVb*nmq
approved estimates of expenditure 核准开支预算 BbnY9"
approved overseas insurer 核准海外保险人 2:Zb'Mj
approved overseas trust company 核准海外信托公司 d>VerZZU
approved pooled investment fund 核准汇集投资基金 u#ag|b/C:
approved provident fund scheme 认可公积金计划 rs`H':a
/
approved provision 核准拨款 ~ f;d3dJ]/
approved redeemable share 核准可赎回股份 2a 3i]e5Kt
approved regional stock 认可地区性证券 %\Z{~(&-v
approved retirement scheme 认可退休金计划 R*VJe+5w
approved subordinated loan 核准附属贷款 ;n?H/(6X8>
arbitrage 套戥；套汇；套利 L?23Av0W
arbitrageur 套戥者；套汇者 %n SLe~b
arbitrary amount 临时款项 DfXXN
arrangement 措施；安排；协定 L*"Q5NzB]
arrears 欠款 ~kj1L@gy
arrears of pay 欠付薪酬 Z4b<$t[u
arrears of revenue 逾期未收税款；逾期未收的帐项 * $0u A N
articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p;,Cvw{.;%
ascertainment of profit 确定利润 MDM/~Qpj_
"Asia Clear" “亚洲结算系统”
