allotment 分配；配股 W4
v/,g>
allotment notice 股份配售通知；配股通知 & e2|]C4
allotment of shares 股份分配 [PVem
allowable 可获宽免；免税的 `zQ2 i}Uju
allowable business loss 可扣除的营业亏损 U^ bF}4m
allowable expenses 可扣税的支出 A~MAaw!YE
allowance 免税额；津贴；备抵；准备金 Q8] lz}
allowance for debts 债项的免税额 y~,mIM$[@
allowance for depreciation by wear and tear 耗损折旧免税额 r_m*$r~f
allowance for funeral expenses 殡殓费的免税额 M4MO)MYJ
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L>4!@L5)
allowance for repairs and outgoings 修葺及支出方面的免税额 N~c Y ~a
allowance to debtor 给债务人的津贴 iUNlNl ?
alteration of capital 资本更改 `:=af[ n
alternate trustee 候补受托人
_!vxX ]
amalgamation 合并 o>(I_3J[p
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y5" b(nb
ambit of charges 征税范围；收费范围 fk*$} f
amended valuation 经修订的估值 Ptfx F]%H
American Commodities Exchange 美国商品交易所 @|3PV
American Express Bank Limited 美国运通银行 teRK#: .P
American Stock Exchange 美国证券交易所 FU;b8{Y
amortization 摊销 7x 6q:4Ep\
amount due from banks 存放银行同业的款项 QqpXUyHp[
amount due from banks abroad 存放海外银行同业的款项 ]+C;C
amount due from holding companies 控股公司欠款 qfRsp
rRI"
amount due from local banks 存放本港银行同业的款项 tw<mZd2H
amount due to banks 银行同业的存款 eouxNw}F1
amount due to banks abroad 海外银行同业的存款 = JE4C9$,
amount due to holding companies 控股公司存款 28/At
amount due to local banks 本港银行同业的存款 F 7v 1rf]
amount due to outport banks 外埠银行同业的存款 eSAB :L,K
amount for note issue 发行纸币的款额 !CJh6X !
amount of bond 担保契据的款额 y `)oD0)Fj
amount of consideration 代价款额 i3bDU(GS
amount of contribution 供款数额 n'WhCrW
amount of indebtedness 负债款额 w.AF7.X`1
amount of principal of the loan 贷款本金额 0a1Vj56{)
amount of rates chargeable 应征差饷数额 u\)2/~<]
amount of share capital 股本额 vKX6@ eg"
amount of sums assured 承保款额 M/!5r
amount of variation 变动幅度 OI@;ffHSW
amount of vote 拨款数额 P4h^_* d
amount payable 应付款额 4&)4hF
amount receivable 应收款额 UW!*=?h
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w +^z{3>
analysis 分析 &:]ej6 V'[
ancillary risk 附属风险 0!Zp4>l\Z
annual account 周年帐目；周年帐目报表；年度决算；年结 U};~ff+
annual accounting date 年结日期 cJIA/HQe
annual allowance 每年免税额；年积金；年度津贴；年津 ]]R!MnU:$
annual balance 年度余额 -#TF&-
annual disposable income 每年可动用收入 CLQE@
kF;
annual estimates 周年预算 W
zKaLyM
annual fee 年费 ceKR?%8 s
annual general meeting 周年大会 5 e P0W#
annual growth rate 年增率；每年增长率 HB/q
v IzB
annual long-term supplement 长期个案每年补助金 ap
5D6y+
annual pensionable emolument 可供计算退休金的年薪 A2C|YmHk
annual report 年报 !)!<. x
Annual Report on the Consumer Price Index 《消费物价指数年报》 JDa=+\ _
annual return 周年报表；周年申报表；每年报税表格 { \r1A
Annual Return Rules 《周年报表规则》 QTy xx
annual review of consumer prices 每年消费物价回顾 }]fJ[KbDp
annual roll-forward basis 逐年延展方式 ;usv/8
annual salary 年薪 ~7kIe+V
annual statement 年度报表；年度决算表 <Z0 N)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 >Rnj6A|Q
annuitant 年金受益人 @i" ^b
annuity 年金 E0SP
annuity contract 年金合约 :!fP~(R'm
annuity on human life 人寿年金 K3CT xU(
antecedent debt 先前的债项 7
Ud
ante-dated cheque 倒填日期支票 G $P|F6
anticipated expenditure 预期开支 E~b Yk
6
anticipated net profit 预期纯利 Q')0 T>F-
anticipated revenue 预期收入 $ts%SD M
anti-inflation measure 反通货膨胀措施 /4Df ' d
anti-inflationary stance 反通货膨胀立场 )bl''
yO
apparent deficit 表面赤字 \G+uK:PC,
apparent financial solvency 表面偿债能力 B AJEn6f?
apparent partner 表面合伙人 \!]Zq#*kH
application for personal assessment 个人入息课税申请书 6+Y^A})(F-
application of fund 资金应用 $<]G#&F
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 \[!k`6#t7
appointed actuary 委任精算师 @2Spfj_e
appointed auditor 委任核数师；委任审计师 RD$"ft]Vc
appointed trustee 委任的受托人 h 8ND=(
appointer 委任人 bOY<C%;C
apportioned pro rata 按比例分摊 ;Wo\MN
apportionment 分配；分摊
>k \lE(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i&%/]Nq
apportionment formula 分摊方程式 NHL -ll-R
apportionment of estate duty 遗产税的分摊 7GyJmzEE
appraisal 估价；评估 yv2&K=rZp
appreciable growth 可观增长 % w c=Mf
appreciable impact 显着影响 \Y?ByY
appreciable increase 可观增长 {[i
37DN
appreciation 增值；升值 vv 9=g*"j
appreciation against other currencies 相对其他货币升值 <<ze84 E
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GadZ!_.f
appreciation tax 增值税 |q(
.j4[i
appropriation 拨款；拨用；拨付 McXid~
appropriation account 拨款帐目 DGQGV[9%4C
Appropriation Bill 拨款法案
]V `L\
appropriation-in-aid system 补助拨款办法 <8'-azpJ6<
approved assets 核准资产 )` *=P}D
approved basket stock 认可一篮子证券 "1#piJ
approved budget 核准预算 &~6W!w
approved charitable donation 认可慈善捐款 EWr8=@iU
approved charitable institution 认可慈善机构 QoU0>p+ 2
approved currency 核准货币；认可货币 5Az4 <
approved estimates 核准预算 o'`:$
(
approved estimates of expenditure 核准开支预算 |k3^
eeLk
approved overseas insurer 核准海外保险人 \["'%8[:gR
approved overseas trust company 核准海外信托公司 A- 8[8J
approved pooled investment fund 核准汇集投资基金 b/yXE)3
X
approved provident fund scheme 认可公积金计划 C5
W}
o:jE
approved provision 核准拨款 LH" CIL2
approved redeemable share 核准可赎回股份 E|Q|Nx!6[
approved regional stock 认可地区性证券 U^x
z >:~
approved retirement scheme 认可退休金计划 3=)!9;uY
approved subordinated loan 核准附属贷款 Kc%GxD`
arbitrage 套戥；套汇；套利 t3w:!' Ato
arbitrageur 套戥者；套汇者 X
=W.{?
arbitrary amount 临时款项 l1EI4Y9KG
arrangement 措施；安排；协定 -9f>
rH\3
arrears 欠款 .5'_5>tkv
arrears of pay 欠付薪酬 |#)S`Ua1
arrears of revenue 逾期未收税款；逾期未收的帐项 mfI>1W(
articles of association 组织章程；组织细则；组织章程细则 Ag6^>xb^
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5i$iUDuT>(
ascertainment of profit 确定利润 (P M!{u=
"Asia Clear" “亚洲结算系统”
