allotment 分配；配股 &*&?0ov^"
allotment notice 股份配售通知；配股通知 #)`A7 $/,
allotment of shares 股份分配 *]x*B@RF
allowable 可获宽免；免税的 >?YNW
allowable business loss 可扣除的营业亏损 3 ,);0@I
allowable expenses 可扣税的支出 Ze !92 g
allowance 免税额；津贴；备抵；准备金 BwJuYH7QJ$
allowance for debts 债项的免税额 }Uf<ZXW
allowance for depreciation by wear and tear 耗损折旧免税额 (D{Y s'{q
allowance for funeral expenses 殡殓费的免税额 a}d6
o;li
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S^cH}- +
allowance for repairs and outgoings 修葺及支出方面的免税额 ^+R:MBK
allowance to debtor 给债务人的津贴 l #@&~f [
alteration of capital 资本更改 n ~Szf
alternate trustee 候补受托人 |z^pL1Z]5
amalgamation 合并 b>~RSO*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2 [!Mx&^
ambit of charges 征税范围；收费范围 ~]8p _;\
amended valuation 经修订的估值 kA7(CqUW
American Commodities Exchange 美国商品交易所 c[0oh.
American Express Bank Limited 美国运通银行 y~F<9;$=
American Stock Exchange 美国证券交易所 c-5jYwV
amortization 摊销 j1$ <] f
amount due from banks 存放银行同业的款项 aEx (rLd+
amount due from banks abroad 存放海外银行同业的款项 vN{- ?
amount due from holding companies 控股公司欠款 C%ytkzG_
amount due from local banks 存放本港银行同业的款项 }.:d#]g8
amount due to banks 银行同业的存款 X^< >6|)
amount due to banks abroad 海外银行同业的存款 wH!#aB>k P
amount due to holding companies 控股公司存款 135vZ:S
amount due to local banks 本港银行同业的存款 9b6!CNe!
amount due to outport banks 外埠银行同业的存款 aQcN&UA@
amount for note issue 发行纸币的款额 `W[+%b
amount of bond 担保契据的款额 4VIg>EL*
amount of consideration 代价款额 o&^NwgRCF
amount of contribution 供款数额 4w {-'M.B
amount of indebtedness 负债款额 o@d y: AR
amount of principal of the loan 贷款本金额 Qa$NBNxKl
amount of rates chargeable 应征差饷数额 F@hYA
amount of share capital 股本额 {rPk3
amount of sums assured 承保款额 lu
g}
Uj
amount of variation 变动幅度 e`sw*m5
amount of vote 拨款数额 JfTfAq]
amount payable 应付款额 =w <VT%
amount receivable 应收款额 C(,=[Fi-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lEfBe) 7+
analysis 分析 g8yN% )[
ancillary risk 附属风险 M^ 5e~y
annual account 周年帐目；周年帐目报表；年度决算；年结
H4skvIl
annual accounting date 年结日期 yL"i
annual allowance 每年免税额；年积金；年度津贴；年津 j??tmo
annual balance 年度余额 m.V,I}J.q
annual disposable income 每年可动用收入 9 3I'cWN
annual estimates 周年预算 Z 5>V{ o
annual fee 年费 n(jjvLf
annual general meeting 周年大会 /S/aUvN
annual growth rate 年增率；每年增长率 :l~E E!
annual long-term supplement 长期个案每年补助金 \|Qb[{<:,
annual pensionable emolument 可供计算退休金的年薪 8D2yR#3
annual report 年报
,QS'$n
Annual Report on the Consumer Price Index 《消费物价指数年报》 a9[<
^
annual return 周年报表；周年申报表；每年报税表格 >Me]m<$E;
Annual Return Rules 《周年报表规则》 =hcPTU-QU
annual review of consumer prices 每年消费物价回顾 Z}[xQ5
annual roll-forward basis 逐年延展方式 pAg$oe#
annual salary 年薪 l.7d$8'\
annual statement 年度报表；年度决算表 aFG3tuaKrQ
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 M@O2
WB1ws
annuitant 年金受益人 2 `5=0E1k
annuity 年金 <9\,Q R)
annuity contract 年金合约 (b|#n|~?YL
annuity on human life 人寿年金 =xBT>h;
antecedent debt 先前的债项 j m> U6
ante-dated cheque 倒填日期支票 ja7
5c~RUw
anticipated expenditure 预期开支 n{{ P 3f
anticipated net profit 预期纯利 3G&0Ciet
anticipated revenue 预期收入 [tm[,VfA^
anti-inflation measure 反通货膨胀措施 K_##- 6>
anti-inflationary stance 反通货膨胀立场 u 6(GM
apparent deficit 表面赤字 ss;
5C:*y
apparent financial solvency 表面偿债能力 ru(J 5+H
apparent partner 表面合伙人 A |C_np^z2
application for personal assessment 个人入息课税申请书 }3sN+4
application of fund 资金应用 <N5rv3
s
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;[cai MA-
appointed actuary 委任精算师 /p}{#DLB
appointed auditor 委任核数师；委任审计师 wDZ
appointed trustee 委任的受托人 H`? *
bG
appointer 委任人 :;_# 5
apportioned pro rata 按比例分摊 |>@ -grs
apportionment 分配；分摊 SJOmeN}4)
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }\4p3RQrz
apportionment formula 分摊方程式 + l.|kkZ?
apportionment of estate duty 遗产税的分摊 -s89)lUkS
appraisal 估价；评估 TC@bL<1
appreciable growth 可观增长 @9<S*
appreciable impact 显着影响 7g-$ oO
appreciable increase 可观增长 \2Xx%SX
appreciation 增值；升值 & PSTwZd
appreciation against other currencies 相对其他货币升值 [88{@)
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3!bK d2"
appreciation tax 增值税 ,wlbIl~
appropriation 拨款；拨用；拨付 p EkOSG
appropriation account 拨款帐目 g#Mv&tU
Appropriation Bill 拨款法案 w`0)x5
TGR
appropriation-in-aid system 补助拨款办法 H lF}
approved assets 核准资产 `>\4 "`I
approved basket stock 认可一篮子证券 gj Q=8 &i
approved budget 核准预算 $mD >r x
approved charitable donation 认可慈善捐款 C v P`2S\
approved charitable institution 认可慈善机构 .`mtA`N
approved currency 核准货币；认可货币 y]J3h Ks
approved estimates 核准预算 1GUqT 9)
approved estimates of expenditure 核准开支预算 =tNzGaWJ
approved overseas insurer 核准海外保险人 joY1 (Y
approved overseas trust company 核准海外信托公司 cP, ;Qbe
approved pooled investment fund 核准汇集投资基金 ZX h~ 79
approved provident fund scheme 认可公积金计划 BL0 |\&*1
approved provision 核准拨款
*[VEF
approved redeemable share 核准可赎回股份 [qW<D/@
approved regional stock 认可地区性证券 (GnVwJ<v9V
approved retirement scheme 认可退休金计划 ckAsGF_B~!
approved subordinated loan 核准附属贷款 9E^~#j@Zr
arbitrage 套戥；套汇；套利 u\:rY)V
arbitrageur 套戥者；套汇者 T ^N L:78
arbitrary amount 临时款项 a6k (9ZF
arrangement 措施；安排；协定 6GY32\Ac
arrears 欠款 C(xqvK~p
arrears of pay 欠付薪酬 YN4"O>
arrears of revenue 逾期未收税款；逾期未收的帐项 0n\^$WY
articles of association 组织章程；组织细则；组织章程细则 \Oz,Qzr|
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @T5YsX]qb7
ascertainment of profit 确定利润 Lr wINVa
"Asia Clear" “亚洲结算系统”
