allotment 分配；配股 wlEdt1G
allotment notice 股份配售通知；配股通知
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allotment of shares 股份分配 @DZB9DDR
allowable 可获宽免；免税的 WHlYo5?
allowable business loss 可扣除的营业亏损 =e8bNg
allowable expenses 可扣税的支出 %/YcL6o(
allowance 免税额；津贴；备抵；准备金 bks
/ `rIA
allowance for debts 债项的免税额 Zc
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allowance for depreciation by wear and tear 耗损折旧免税额 *P#WDXRwd
allowance for funeral expenses 殡殓费的免税额 Tp0b S
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TOoQ ZTI
allowance for repairs and outgoings 修葺及支出方面的免税额 MW PvR|Q
allowance to debtor 给债务人的津贴 &NSY9'N,
alteration of capital 资本更改 j
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alternate trustee 候补受托人 JqMDqPIQ
amalgamation 合并 ak:ibV
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D`xHD#j h
ambit of charges 征税范围；收费范围 _z54Ycr4H
amended valuation 经修订的估值 'w14sr%
American Commodities Exchange 美国商品交易所 1c;6xc,ub
American Express Bank Limited 美国运通银行 <}sq?Sfq!
American Stock Exchange 美国证券交易所 <D::9c j
amortization 摊销 (
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amount due from banks 存放银行同业的款项 ;s~ X
amount due from banks abroad 存放海外银行同业的款项
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amount due from holding companies 控股公司欠款 gq" gUaz
amount due from local banks 存放本港银行同业的款项 -CRra EXf8
amount due to banks 银行同业的存款 "3<da* D1
amount due to banks abroad 海外银行同业的存款 HU9Sl*/
amount due to holding companies 控股公司存款 MNg^]tpf
amount due to local banks 本港银行同业的存款 OQ,NOiNkap
amount due to outport banks 外埠银行同业的存款 #Jna6
amount for note issue 发行纸币的款额 {O+Kw<d
amount of bond 担保契据的款额 EZYBeqv
amount of consideration 代价款额 ^mb[j`CCt
amount of contribution 供款数额 hRq3C1 mR
amount of indebtedness 负债款额 l27\diKPJ
amount of principal of the loan 贷款本金额 ]XTu+T.aT
amount of rates chargeable 应征差饷数额 EaWS. eK
amount of share capital 股本额 ,:%"-`a%
amount of sums assured 承保款额 rY p3(k3
amount of variation 变动幅度 Nr0
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amount of vote 拨款数额 nwN@DqO
amount payable 应付款额 e {KByFl
amount receivable 应收款额 7^M9qTEHp
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VL[kJi
analysis 分析 (?H0+zws^
ancillary risk 附属风险 b ]7GmRekl
annual account 周年帐目；周年帐目报表；年度决算；年结 &E M\CjKv"
annual accounting date 年结日期 N |1>ooU[
annual allowance 每年免税额；年积金；年度津贴；年津 p2N:; lXM
annual balance 年度余额 {<5ybbhLV
annual disposable income 每年可动用收入 Dk='+\
annual estimates 周年预算 )NO<s0?&
annual fee 年费 ncSFj.}w]
annual general meeting 周年大会 @&"Pci+-|
annual growth rate 年增率；每年增长率 z z ^F
k&
annual long-term supplement 长期个案每年补助金 .)+h H y
annual pensionable emolument 可供计算退休金的年薪 5o/&T"]@
annual report 年报 gZEi]/8_
Annual Report on the Consumer Price Index 《消费物价指数年报》 1lsLJ4P
annual return 周年报表；周年申报表；每年报税表格 (o J9k[(
Annual Return Rules 《周年报表规则》 z`Hy'{1
annual review of consumer prices 每年消费物价回顾 }'OHE(s
annual roll-forward basis 逐年延展方式 St<mDTi
annual salary 年薪 7
t?*
annual statement 年度报表；年度决算表 ;r /;m\V
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
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annuitant 年金受益人 vfNAs>X g"
annuity 年金 `y+-H|%?
annuity contract 年金合约 fgj^bcp-
annuity on human life 人寿年金 _Cw:J|l.
antecedent debt 先前的债项 n9;;x%6 .I
ante-dated cheque 倒填日期支票 ms_ VM>l
anticipated expenditure 预期开支 5`]UE7gT
anticipated net profit 预期纯利 /c K%n4l.y
anticipated revenue 预期收入 W[[bV
anti-inflation measure 反通货膨胀措施 zd]D(qeX
anti-inflationary stance 反通货膨胀立场 \]9.zlB
apparent deficit 表面赤字 f/kI| Z
apparent financial solvency 表面偿债能力 t |W )
apparent partner 表面合伙人 >2 3 -
application for personal assessment 个人入息课税申请书 3@n>*7/E
application of fund 资金应用 v_S4hz6w\
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 ~Z ~v
appointed actuary 委任精算师 9e U[*S
appointed auditor 委任核数师；委任审计师 4Iq'/r
appointed trustee 委任的受托人 rtQHWRUn
appointer 委任人 IZ3{>N V
apportioned pro rata 按比例分摊 0Y] 0!}
apportionment 分配；分摊 AOp/d(vx5i
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WhBpv(q}.
apportionment formula 分摊方程式 Cv)/7vyB8
apportionment of estate duty 遗产税的分摊 PS
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k
appraisal 估价；评估 ]l~V&#i_c
appreciable growth 可观增长 L0%h nA@
appreciable impact 显着影响 J!ntXF
appreciable increase 可观增长 GF k1/ F
appreciation 增值；升值 Zs2 -u^3&
appreciation against other currencies 相对其他货币升值 K={qU[_O
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J
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appreciation tax 增值税 '<iK*[NW
appropriation 拨款；拨用；拨付 (
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appropriation account 拨款帐目 $ XBAZ<"hd
Appropriation Bill 拨款法案 i7
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appropriation-in-aid system 补助拨款办法 E^ hH H?w+
approved assets 核准资产 mq fO4"lt
approved basket stock 认可一篮子证券 r,(e t
approved budget 核准预算 I gL_5A
approved charitable donation 认可慈善捐款 | DF9cd^
approved charitable institution 认可慈善机构 MYe
H S
approved currency 核准货币；认可货币 wzjU,Mw e
approved estimates 核准预算 XA_FOw!cX
approved estimates of expenditure 核准开支预算 Xl |1YX1&m
approved overseas insurer 核准海外保险人 .r+hERcB
approved overseas trust company 核准海外信托公司 uqyB5V 0gh
approved pooled investment fund 核准汇集投资基金 f DgD@YC D
approved provident fund scheme 认可公积金计划 :RxHw;!
approved provision 核准拨款 D~K;~nI
approved redeemable share 核准可赎回股份 N"[ B=fU}
approved regional stock 认可地区性证券 jx_4B%kzq
approved retirement scheme 认可退休金计划 ?v}Bd!'+P
approved subordinated loan 核准附属贷款 |r RG=tG_'
arbitrage 套戥；套汇；套利 :Zw @ yt
arbitrageur 套戥者；套汇者 P5QQpY{<I
arbitrary amount 临时款项 G&eP5'B4i
arrangement 措施；安排；协定 Zt3}Z 4d
arrears 欠款 7yI @"c#O
arrears of pay 欠付薪酬 %
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arrears of revenue 逾期未收税款；逾期未收的帐项 9O,,m~B
articles of association 组织章程；组织细则；组织章程细则 [LM^), J?
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M] V.!z9B
ascertainment of profit 确定利润 Bz2'=~J
"Asia Clear" “亚洲结算系统”
