allotment 分配；配股 F]/L!
allotment notice 股份配售通知；配股通知
dcV,_
allotment of shares 股份分配 oc b%&m ;i
allowable 可获宽免；免税的 ^a GZJiyJ
allowable business loss 可扣除的营业亏损 |G|*
allowable expenses 可扣税的支出 \7OJN
~&<
allowance 免税额；津贴；备抵；准备金 GhSL%y
allowance for debts 债项的免税额 {QIS411
allowance for depreciation by wear and tear 耗损折旧免税额 @&!=m]D*
allowance for funeral expenses 殡殓费的免税额 H9oXZSm
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U-wq- GT
allowance for repairs and outgoings 修葺及支出方面的免税额 vB&F_"/X2
allowance to debtor 给债务人的津贴 34/]m/2NZK
alteration of capital 资本更改 (M+,wW[6
alternate trustee 候补受托人 1( #*'xR
amalgamation 合并 UE}8Rkt
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $gj +v+%N
ambit of charges 征税范围；收费范围 h(+m<J
amended valuation 经修订的估值 R=#q"9 qz
American Commodities Exchange 美国商品交易所 Fi,e}j=2f
American Express Bank Limited 美国运通银行 BK`Q)[
American Stock Exchange 美国证券交易所 xI.
Orpw
amortization 摊销 1NE!=;VOl
amount due from banks 存放银行同业的款项 y^E F<<\
amount due from banks abroad 存放海外银行同业的款项 b Q|#_/?
amount due from holding companies 控股公司欠款 j`[y o AH
amount due from local banks 存放本港银行同业的款项 Xw Hu:v'=
amount due to banks 银行同业的存款 CS^ oiV%{s
amount due to banks abroad 海外银行同业的存款
L@g Q L
amount due to holding companies 控股公司存款 D[>XwL
amount due to local banks 本港银行同业的存款 pX pLL_
amount due to outport banks 外埠银行同业的存款 twYB= 68
amount for note issue 发行纸币的款额 m<X#W W)N
amount of bond 担保契据的款额 xdFP$Y~ogy
amount of consideration 代价款额 }5TfQV6
amount of contribution 供款数额 _G-b L;
amount of indebtedness 负债款额 []6ShcqJ[v
amount of principal of the loan 贷款本金额 Fc A)RsMI*
amount of rates chargeable 应征差饷数额 N+C%Z[gt[
amount of share capital 股本额 MHpL$g=5_
amount of sums assured 承保款额 P ],)
amount of variation 变动幅度 v;
N1'
amount of vote 拨款数额 i
ECC@g@
a
amount payable 应付款额 ,Do$`yO+
amount receivable 应收款额 :uU]rBMo
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Kd ryl
analysis 分析 Q*mMF@ -:
ancillary risk 附属风险 xy-$v
annual account 周年帐目；周年帐目报表；年度决算；年结 IDiUn! 6Q
annual accounting date 年结日期 U 3wsWSO
annual allowance 每年免税额；年积金；年度津贴；年津 >tXufzW
annual balance 年度余额 X d19GP!
annual disposable income 每年可动用收入 `ohF?5J,
annual estimates 周年预算 ] sm0E@ 1
annual fee 年费 OxmlzQ"vM
annual general meeting 周年大会 [#,X$O>
annual growth rate 年增率；每年增长率 n}ZBU5_
annual long-term supplement 长期个案每年补助金 iaaH
9X
%
annual pensionable emolument 可供计算退休金的年薪 k
Nf!j
annual report 年报 t`Y1.]@U
Annual Report on the Consumer Price Index 《消费物价指数年报》 ki*79d"$
annual return 周年报表；周年申报表；每年报税表格 k #,Gfs
Annual Return Rules 《周年报表规则》 9Ww=hfb5UW
annual review of consumer prices 每年消费物价回顾 1=/MT#d^?
annual roll-forward basis 逐年延展方式 w7`@=kVx
annual salary 年薪 =JySY@?9
annual statement 年度报表；年度决算表 NBbY## w0
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 $Kw"5cm
annuitant 年金受益人 )z*$`?)k
annuity 年金 )z4kP09
annuity contract 年金合约
J7
*G/F
annuity on human life 人寿年金 DoCQFSL
antecedent debt 先前的债项 -; /@;W
ante-dated cheque 倒填日期支票 Bgo"JNM
anticipated expenditure 预期开支 v#<+n{B
anticipated net profit 预期纯利 ,<
)/45
anticipated revenue 预期收入 I%zo>s6
anti-inflation measure 反通货膨胀措施 *"wD& E?
anti-inflationary stance 反通货膨胀立场 T0np<l]A
apparent deficit 表面赤字 <76=H]h~
apparent financial solvency 表面偿债能力 z*k 3q`=>
apparent partner 表面合伙人 gS(: c .
application for personal assessment 个人入息课税申请书 O7<V@GL+
application of fund 资金应用 }v( H
E%~}
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 QF.wtMGF &
appointed actuary 委任精算师 |qudJucV
appointed auditor 委任核数师；委任审计师 aD2CDu
appointed trustee 委任的受托人 ezq
q@t9
appointer 委任人 -~Z@,
apportioned pro rata 按比例分摊 ~_ l: b
apportionment 分配；分摊 WE Svkm;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hc p'+:
apportionment formula 分摊方程式 ~]_jKe4W
apportionment of estate duty 遗产税的分摊 m(7_ZiL=
appraisal 估价；评估 omUl2C
appreciable growth 可观增长 1r-,V X7
appreciable impact 显着影响 Kjca>/id
appreciable increase 可观增长 /+JP ~ K
appreciation 增值；升值 qU
x7S(a
appreciation against other currencies 相对其他货币升值 J\,e/{,X
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E/ed0'|m
appreciation tax 增值税 [F>n!`8
appropriation 拨款；拨用；拨付 uwS'*5tU
appropriation account 拨款帐目 Zs K'</7
Appropriation Bill 拨款法案 px(1Ppb9
appropriation-in-aid system 补助拨款办法 @1qUC"Mg
approved assets 核准资产 A&_i]o
approved basket stock 认可一篮子证券
?k7/`g U
approved budget 核准预算 HjF'~n
approved charitable donation 认可慈善捐款 =B{ $U~}
approved charitable institution 认可慈善机构 &MGgO\|6
approved currency 核准货币；认可货币 },QFy T
approved estimates 核准预算 O 9 Au =
approved estimates of expenditure 核准开支预算 TXk"[>,:H
approved overseas insurer 核准海外保险人 cF<DUr)Ve
approved overseas trust company 核准海外信托公司 O6/=/-?N=c
approved pooled investment fund 核准汇集投资基金 G?/8& %8
approved provident fund scheme 认可公积金计划 b!tZ bX #
approved provision 核准拨款 Yr(f iI
approved redeemable share 核准可赎回股份 wCE fR!i
approved regional stock 认可地区性证券 w
YxFjXm
approved retirement scheme 认可退休金计划 ' w$we6f
approved subordinated loan 核准附属贷款 " e};?|y
arbitrage 套戥；套汇；套利 w7ABnX
arbitrageur 套戥者；套汇者 nOoh2j UM
arbitrary amount 临时款项 B(vz$QE,$r
arrangement 措施；安排；协定 E":":AC#
arrears 欠款 58gt*yVu
arrears of pay 欠付薪酬 YwTt I ID%
arrears of revenue 逾期未收税款；逾期未收的帐项 5<ya ;iK
articles of association 组织章程；组织细则；组织章程细则 W;x LuKIG
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !m.')\4<
ascertainment of profit 确定利润 AE@Rn
(1.
"Asia Clear" “亚洲结算系统”
