allotment 分配；配股 !NTt' 4/F{
allotment notice 股份配售通知；配股通知 KEo?Cy?%ff
allotment of shares 股份分配 ^ b6yN\,S
allowable 可获宽免；免税的 S)x5.vo^
allowable business loss 可扣除的营业亏损 2 >/}-a
allowable expenses 可扣税的支出 XvI Y=~
allowance 免税额；津贴；备抵；准备金 7',WLuD
allowance for debts 债项的免税额 /A93mY[
allowance for depreciation by wear and tear 耗损折旧免税额 Ny
G ?^
allowance for funeral expenses 殡殓费的免税额 {QVs[
J1
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Eg4_kp0Lq
allowance for repairs and outgoings 修葺及支出方面的免税额 Ir6g"kwCKq
allowance to debtor 给债务人的津贴 l(d3N4iz
alteration of capital 资本更改 2<tU
alternate trustee 候补受托人 K(rWM>Jv
amalgamation 合并 "=!sZO?3
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;TulRx]EA
ambit of charges 征税范围；收费范围 4ZtsLMwLD
amended valuation 经修订的估值 Xp 0 S
American Commodities Exchange 美国商品交易所 F.- :4m(Z
American Express Bank Limited 美国运通银行 B~2M/&rM\
American Stock Exchange 美国证券交易所 o ^" "=Z
amortization 摊销 N `[ ?db-%
amount due from banks 存放银行同业的款项 U
U@
amount due from banks abroad 存放海外银行同业的款项 G<Y }QhFU
amount due from holding companies 控股公司欠款 KN".0WU
amount due from local banks 存放本港银行同业的款项 :5_394v
amount due to banks 银行同业的存款 nx@,oC4
amount due to banks abroad 海外银行同业的存款 t(p}0}Pp
amount due to holding companies 控股公司存款 `&i \q=u+
amount due to local banks 本港银行同业的存款 uA~?z :~=
amount due to outport banks 外埠银行同业的存款 Zx)gLD
d
amount for note issue 发行纸币的款额 zo:NE0 0
amount of bond 担保契据的款额 lQ#='Jqfp
amount of consideration 代价款额 Zw_'u=r
>
amount of contribution 供款数额 c{[ lT2yxU
amount of indebtedness 负债款额 B!((N{4H+
amount of principal of the loan 贷款本金额 3|=L1Pw#
amount of rates chargeable 应征差饷数额 /&W~:F
amount of share capital 股本额 ,M=s3D
8C
amount of sums assured 承保款额 @ bZ,)R
amount of variation 变动幅度 .qs5xGg#9
amount of vote 拨款数额 f0+vk'Z
amount payable 应付款额 ._T N;tR~'
amount receivable 应收款额 0A' )zKik
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /]-a 1
analysis 分析 dz1kQ zOU*
ancillary risk 附属风险 , FR/X/8
annual account 周年帐目；周年帐目报表；年度决算；年结 Kiq[PK
annual accounting date 年结日期 '3fN2[(
annual allowance 每年免税额；年积金；年度津贴；年津 /i(R~7;?
annual balance 年度余额 dZCnQ IS
annual disposable income 每年可动用收入 ^xQPj6 P}
annual estimates 周年预算 qm< mw"]
annual fee 年费 {!^0j{T
annual general meeting 周年大会 J= b 'b%
annual growth rate 年增率；每年增长率 {_UO S8j7
annual long-term supplement 长期个案每年补助金 VM<$!Aaz
annual pensionable emolument 可供计算退休金的年薪 xB5QM #w\
annual report 年报 j[Gg[7q{y
Annual Report on the Consumer Price Index 《消费物价指数年报》 5e
m*9Ko
annual return 周年报表；周年申报表；每年报税表格 RaOLy \
Annual Return Rules 《周年报表规则》 :M8y
2f h
annual review of consumer prices 每年消费物价回顾 : ZadPn56
annual roll-forward basis 逐年延展方式 :D~J(Y2
annual salary 年薪 }J $\<ZT
annual statement 年度报表；年度决算表 jmF)iDvjuZ
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >1$Vh=\OI
annuitant 年金受益人 D+y?KihE
annuity 年金 C(kL=WD
annuity contract 年金合约 3 95`Wkv
annuity on human life 人寿年金 ?{\h`+A
antecedent debt 先前的债项 iw{^nSD
ante-dated cheque 倒填日期支票 r! ~6 .
anticipated expenditure 预期开支 WWT1_&0
anticipated net profit 预期纯利 K9 ek
anticipated revenue 预期收入 !, R=6b$E5
anti-inflation measure 反通货膨胀措施 3
J5lz~6
anti-inflationary stance 反通货膨胀立场 t&~*!w!+jH
apparent deficit 表面赤字 _p xurq{
apparent financial solvency 表面偿债能力 1vdG
\$
apparent partner 表面合伙人 p$mt&,p
application for personal assessment 个人入息课税申请书 1 0^FfwRfM
application of fund 资金应用 sY :=bU^P
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 $hy0U_}6
appointed actuary 委任精算师 G\K!7k`)!
appointed auditor 委任核数师；委任审计师 b-Ru UfUn0
appointed trustee 委任的受托人 ij?Ww'p9>
appointer 委任人 \- 8aTF
apportioned pro rata 按比例分摊 o{3>n" \w3
apportionment 分配；分摊 1rON8=E
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?
hYWxWW
apportionment formula 分摊方程式 %DM0Z8P$B-
apportionment of estate duty 遗产税的分摊 >4J(\'}m|
appraisal 估价；评估
-t: U4r(
appreciable growth 可观增长 D# gC-,
appreciable impact 显着影响 gv1y%(`|n(
appreciable increase 可观增长 E] rBq_S
appreciation 增值；升值 <u/(7H
appreciation against other currencies 相对其他货币升值 xNjWo*y v
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <`WcI`IA b
appreciation tax 增值税 y-{? 0mLq
appropriation 拨款；拨用；拨付 R{pF IyR
appropriation account 拨款帐目 Kl<NAv%j
Appropriation Bill 拨款法案 QOY{
j
appropriation-in-aid system 补助拨款办法 T3@34} *
approved assets 核准资产 k"6 &&
approved basket stock 认可一篮子证券 HlEHk'
approved budget 核准预算 [Y.=bfV!
approved charitable donation 认可慈善捐款 Dt(x
j}[tC
approved charitable institution 认可慈善机构 J~C=o(r
approved currency 核准货币；认可货币 V>D
}z 8w7
approved estimates 核准预算 N_/+B]r }T
approved estimates of expenditure 核准开支预算 dWdD^>8Ef
approved overseas insurer 核准海外保险人 jB`:(5%RO
approved overseas trust company 核准海外信托公司 w~yC^`
approved pooled investment fund 核准汇集投资基金 eJeL{`NS
approved provident fund scheme 认可公积金计划 C[5dhFZ
approved provision 核准拨款 v-wZHkdd1
approved redeemable share 核准可赎回股份 BN~ndWRK
approved regional stock 认可地区性证券 j4u
["O3
approved retirement scheme 认可退休金计划 (T%Ue2zlY
approved subordinated loan 核准附属贷款 )S;3WnQ)
arbitrage 套戥；套汇；套利 MBAj.J
arbitrageur 套戥者；套汇者 r A E5.Q!u
arbitrary amount 临时款项 5vJxhBm/
arrangement 措施；安排；协定 F x^X(!)~]
arrears 欠款 g>l+oH[Tv|
arrears of pay 欠付薪酬 }Rw6+ ;
arrears of revenue 逾期未收税款；逾期未收的帐项 v0?SN>fZ
articles of association 组织章程；组织细则；组织章程细则 =2}V=E/85
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7C R6 ew~
ascertainment of profit 确定利润 _3. rPS,s
"Asia Clear" “亚洲结算系统”
