allotment 分配；配股 tE"Si<[]H$
allotment notice 股份配售通知；配股通知 <{J5W6
allotment of shares 股份分配 .v\\Tq&"|
allowable 可获宽免；免税的 Q IU,!w-3X
allowable business loss 可扣除的营业亏损 p>*i$
allowable expenses 可扣税的支出
*}! MOqP
allowance 免税额；津贴；备抵；准备金 y,Q5; $w8
allowance for debts 债项的免税额 0ejdKdYN
allowance for depreciation by wear and tear 耗损折旧免税额 pa<q ZZ
allowance for funeral expenses 殡殓费的免税额 O'DW5hBL0
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b~0N^p[&%
allowance for repairs and outgoings 修葺及支出方面的免税额 7Z,/g|s}z
allowance to debtor 给债务人的津贴 L;6.r3bL
alteration of capital 资本更改 E ]} n(
alternate trustee 候补受托人 l{WjDed
amalgamation 合并 lmCZ8 j(FF
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ufid%T'
ambit of charges 征税范围；收费范围 g:#d l\k
amended valuation 经修订的估值 0$vj!-Mb^j
American Commodities Exchange 美国商品交易所 0GXO&rCG
American Express Bank Limited 美国运通银行 >G"X
J<IO
American Stock Exchange 美国证券交易所 \wav?;z
amortization 摊销 \f Lvw
amount due from banks 存放银行同业的款项 Q<"[C
1Lj
amount due from banks abroad 存放海外银行同业的款项 O8u3y
amount due from holding companies 控股公司欠款 [rY T
amount due from local banks 存放本港银行同业的款项 XvGA|Ekf<
amount due to banks 银行同业的存款 uB.-
t^@
amount due to banks abroad 海外银行同业的存款 >_
\<E!j
amount due to holding companies 控股公司存款 j
tA*pL'/V
amount due to local banks 本港银行同业的存款 }
:?.>#
amount due to outport banks 外埠银行同业的存款 SZ !=`a]
amount for note issue 发行纸币的款额 2 WBq
amount of bond 担保契据的款额 n(;:*<Rh
amount of consideration 代价款额
_^ t-9
amount of contribution 供款数额 M8;lLcg
u.
amount of indebtedness 负债款额 "^CXY3v
amount of principal of the loan 贷款本金额 \gO,hST
amount of rates chargeable 应征差饷数额 %i0\1hhV<
amount of share capital 股本额 7"v$- W y
amount of sums assured 承保款额 HZ"Evl|n
amount of variation 变动幅度 40P) 4w
amount of vote 拨款数额 n \G Ry'
amount payable 应付款额 4dh+
amount receivable 应收款额 B |{I:[
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (Xx n\*S
analysis 分析 ;[0 &G6g
ancillary risk 附属风险 tiaR4PB
annual account 周年帐目；周年帐目报表；年度决算；年结 -8Ti*:
annual accounting date 年结日期 fnu"*5bE
annual allowance 每年免税额；年积金；年度津贴；年津 G*8GGWB^a
annual balance 年度余额 o|8`>!hF
annual disposable income 每年可动用收入 h3G.EM:eG
annual estimates 周年预算 '
/%zi,0
annual fee 年费 ^y_fRP~
annual general meeting 周年大会 tbD oP
Y
annual growth rate 年增率；每年增长率 "5|Lz) =
annual long-term supplement 长期个案每年补助金 <,%:
annual pensionable emolument 可供计算退休金的年薪 t-e5 ld~a
annual report 年报 3`V 1XE.;
Annual Report on the Consumer Price Index 《消费物价指数年报》 @ GDX7TPV
annual return 周年报表；周年申报表；每年报税表格 yX/";Oe
Annual Return Rules 《周年报表规则》 v90T{1+M|4
annual review of consumer prices 每年消费物价回顾 M#j N-ix
annual roll-forward basis 逐年延展方式 C? Zw6M+
annual salary 年薪 qoU3"8
annual statement 年度报表；年度决算表 e ;95a
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
u= l1s1>
annuitant 年金受益人 pd@; b5T
annuity 年金 Es5p}uh.[Y
annuity contract 年金合约 2&(sa0*y
annuity on human life 人寿年金 >v5k{Cbp0
antecedent debt 先前的债项 R4 's7k
ante-dated cheque 倒填日期支票 '` CspY
anticipated expenditure 预期开支 rXi uwz \
anticipated net profit 预期纯利 (Y e>Cp+]
anticipated revenue 预期收入 l5t2\Fl
anti-inflation measure 反通货膨胀措施 3tS~:6-/
anti-inflationary stance 反通货膨胀立场 = bt]JRU
apparent deficit 表面赤字 !Jfs? Hy
apparent financial solvency 表面偿债能力 U yqXMbw@
apparent partner 表面合伙人 e(B9liXM
application for personal assessment 个人入息课税申请书 hP@(6X,"
application of fund 资金应用 .w?
.
ib(
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 Oxx^[ju~
appointed actuary 委任精算师 JqU ADm
appointed auditor 委任核数师；委任审计师 SS.jL)
appointed trustee 委任的受托人 PH 4%R]{8{
appointer 委任人 B0UJq./`
apportioned pro rata 按比例分摊 7 6fIC
apportionment 分配；分摊 I*[tMzE
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7 2db[
apportionment formula 分摊方程式
|FR3w0o
apportionment of estate duty 遗产税的分摊 & ~sfYW
appraisal 估价；评估 [Gr*,nVvB
appreciable growth 可观增长 CZ{k@z`r
appreciable impact 显着影响 Q}AE.Ef@<
appreciable increase 可观增长 QP I+y8N=
appreciation 增值；升值 3ha |0[r9
appreciation against other currencies 相对其他货币升值 XAOak$(j
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e&I t
appreciation tax 增值税 bMoAD.}
appropriation 拨款；拨用；拨付 M~
h8Crz
appropriation account 拨款帐目 5 MxL*DB=b
Appropriation Bill 拨款法案 !UBO_X%dz
appropriation-in-aid system 补助拨款办法 ,\PVC@xJ
approved assets 核准资产 Zy"=y+e!E;
approved basket stock 认可一篮子证券 }k$4/7ri
approved budget 核准预算 D #2yIec
approved charitable donation 认可慈善捐款 ph:3|d
approved charitable institution 认可慈善机构 ;-mdi/*g
approved currency 核准货币；认可货币 @)YY\l#
approved estimates 核准预算 ^+70<#Xc
approved estimates of expenditure 核准开支预算 }2>"<)
approved overseas insurer 核准海外保险人 tOd
T[&
approved overseas trust company 核准海外信托公司 WPuz]Ty
approved pooled investment fund 核准汇集投资基金 y7u^zH6wj
approved provident fund scheme 认可公积金计划 ENh8kD
l5
approved provision 核准拨款 8s}J!/2
approved redeemable share 核准可赎回股份 m7]hJ ,0
approved regional stock 认可地区性证券 y f1CXldi
approved retirement scheme 认可退休金计划 &M &{yc*%
approved subordinated loan 核准附属贷款 H6kf
K5,
arbitrage 套戥；套汇；套利 ;I6s-moq_
arbitrageur 套戥者；套汇者 H3/caN :
arbitrary amount 临时款项 IfdI|ya
arrangement 措施；安排；协定 G&{HTYP
arrears 欠款 0Dv JZ|e
arrears of pay 欠付薪酬 Q %=YM4 ;
arrears of revenue 逾期未收税款；逾期未收的帐项 yOXO)u1n
articles of association 组织章程；组织细则；组织章程细则 m S=r(3#
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TvhJVVQ+?
ascertainment of profit 确定利润 $
r.U
"Asia Clear" “亚洲结算系统”
