allotment 分配；配股 /xWkP{
allotment notice 股份配售通知；配股通知 -:h5Ky"
allotment of shares 股份分配 r=~ yUT
allowable 可获宽免；免税的 != _:*U)-'
allowable business loss 可扣除的营业亏损 m1heU3BUWU
allowable expenses 可扣税的支出 k9vr6We'
allowance 免税额；津贴；备抵；准备金 (dLt$<F
allowance for debts 债项的免税额 BOQ2;@:3
allowance for depreciation by wear and tear 耗损折旧免税额 7
g8SK
allowance for funeral expenses 殡殓费的免税额 'p80X
^g
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @TdPeTw\
allowance for repairs and outgoings 修葺及支出方面的免税额 U"v(9m@
allowance to debtor 给债务人的津贴 T2AyQ~5~
alteration of capital 资本更改 ><mZOTn e;
alternate trustee 候补受托人 NI Y0f@1z-
amalgamation 合并 7<<pP
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ! k)}p_e
ambit of charges 征税范围；收费范围 BuCU_/H
amended valuation 经修订的估值 rbHrG<+7zO
American Commodities Exchange 美国商品交易所 ),(ejRP'r
American Express Bank Limited 美国运通银行 MRwls@z=
American Stock Exchange 美国证券交易所 O5CIK}A
amortization 摊销 x$Ko|:-
amount due from banks 存放银行同业的款项 x }[/A;N
amount due from banks abroad 存放海外银行同业的款项 :bkACuaEn
amount due from holding companies 控股公司欠款 3;zJ\a.+
amount due from local banks 存放本港银行同业的款项 sU^2I v\%
amount due to banks 银行同业的存款 UeIu
-[R
amount due to banks abroad 海外银行同业的存款 @Kd1|K
amount due to holding companies 控股公司存款 AU)"L_
i}
amount due to local banks 本港银行同业的存款 3ZGU? Z;R
amount due to outport banks 外埠银行同业的存款 _ r0oOp E
amount for note issue 发行纸币的款额 S$HzuK\f
amount of bond 担保契据的款额 Qr D zf e[
amount of consideration 代价款额 BNw^ _j1
amount of contribution 供款数额 f ?_Y
dV Z
amount of indebtedness 负债款额 (YVl5}V
amount of principal of the loan 贷款本金额 \bw7 1( Q
amount of rates chargeable 应征差饷数额 pk%I98! Jy
amount of share capital 股本额 A,ttn5Sh?
amount of sums assured 承保款额 ^>gRK*,
amount of variation 变动幅度 =K I4
amount of vote 拨款数额
.'mmn5E
amount payable 应付款额 #Z;ziM:
amount receivable 应收款额 v%n'_2J =^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3Q*K+(`{
analysis 分析 bAms-cXm
ancillary risk 附属风险 t_6sD
r'.
annual account 周年帐目；周年帐目报表；年度决算；年结 t uo'4%]i
annual accounting date 年结日期 ;W]
NT 4p
annual allowance 每年免税额；年积金；年度津贴；年津 6e&Y%O'8
annual balance 年度余额 w~y+Pv@
annual disposable income 每年可动用收入 XeX0\L')R
annual estimates 周年预算 dRTtDH"%
annual fee 年费 D{'x7!5r
annual general meeting 周年大会 d!7cI YVZ
annual growth rate 年增率；每年增长率 x^^; /%p
annual long-term supplement 长期个案每年补助金 1,=U^W.G
annual pensionable emolument 可供计算退休金的年薪 zB/$*Hd
annual report 年报 }WS%nQA
Annual Report on the Consumer Price Index 《消费物价指数年报》 RE Dh`Wd
annual return 周年报表；周年申报表；每年报税表格 ]b4*`}\
Annual Return Rules 《周年报表规则》 /1:`?
% ,2
annual review of consumer prices 每年消费物价回顾 o)F^0t
annual roll-forward basis 逐年延展方式 |C?<!6.QmV
annual salary 年薪 (`x6QiG!
annual statement 年度报表；年度决算表 CT+pk NC
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 d y N`9
annuitant 年金受益人 *X8<hYKZq
annuity 年金 mwVH>3{j
annuity contract 年金合约 C9`#57 Pp
annuity on human life 人寿年金 2#~ 5[PtP^
antecedent debt 先前的债项 N(q%|h<Z/=
ante-dated cheque 倒填日期支票 :$."x
'
anticipated expenditure 预期开支 %>`0hk88
anticipated net profit 预期纯利 LL|$M;S
anticipated revenue 预期收入 +RQl
MAB
anti-inflation measure 反通货膨胀措施 h~{TCK+I
anti-inflationary stance 反通货膨胀立场 jjL(=n<J<"
apparent deficit 表面赤字 W4Rs9NA}
apparent financial solvency 表面偿债能力 pE@Q
(9`b{
apparent partner 表面合伙人 +:pjQ1LsJ
application for personal assessment 个人入息课税申请书 zC #[
application of fund 资金应用 S]mXfB(mh
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 +#7 e?B
appointed actuary 委任精算师 =u
W+>;]
appointed auditor 委任核数师；委任审计师 K n%[&
appointed trustee 委任的受托人 [t/7hx"2t
appointer 委任人 F+
qRC_C>O
apportioned pro rata 按比例分摊 y<jW 7GNt
apportionment 分配；分摊 `K37&b ;`[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IoWh&(+KdH
apportionment formula 分摊方程式 rdZk2\ <
apportionment of estate duty 遗产税的分摊 bzD <6Z
appraisal 估价；评估 aF1i!Z
appreciable growth 可观增长 H!mNHY_fA
appreciable impact 显着影响 :"5'l>la
appreciable increase 可观增长 *-"DZ
appreciation 增值；升值 U;p" x^U`
appreciation against other currencies 相对其他货币升值 }bIbMEMn
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T {Q]
appreciation tax 增值税 3* C9 ;Q}
appropriation 拨款；拨用；拨付 sc
dU
appropriation account 拨款帐目 xD+n2:I{
Appropriation Bill 拨款法案 vpu20?E>5z
appropriation-in-aid system 补助拨款办法 |2w,Np-
approved assets 核准资产 I:M]#aFD
approved basket stock 认可一篮子证券
a[d6@!
approved budget 核准预算 >KX
Sb@
approved charitable donation 认可慈善捐款 7\I ,;swo
approved charitable institution 认可慈善机构 %~Vgz(/
approved currency 核准货币；认可货币 gz8>uGx&V!
approved estimates 核准预算 [)UL}vAO\q
approved estimates of expenditure 核准开支预算 V9\g?w
approved overseas insurer 核准海外保险人 ^-Ob($(\
approved overseas trust company 核准海外信托公司 5%M 'ewu
approved pooled investment fund 核准汇集投资基金 | LdDL953
approved provident fund scheme 认可公积金计划 \`3YE~7J/
approved provision 核准拨款 Wg X9k J
approved redeemable share 核准可赎回股份 @%Y$@ Qb{
approved regional stock 认可地区性证券 B^Y AKbY
approved retirement scheme 认可退休金计划 iV<4#aB g
approved subordinated loan 核准附属贷款 k\(
LBZ"vR
arbitrage 套戥；套汇；套利 i i&kfy
arbitrageur 套戥者；套汇者 <j
CD^
arbitrary amount 临时款项 m/}(dT
;
arrangement 措施；安排；协定 RMJq9a
arrears 欠款 }!-BZIOlO
arrears of pay 欠付薪酬 PNVYW?l
arrears of revenue 逾期未收税款；逾期未收的帐项 oAaUXkQE
articles of association 组织章程；组织细则；组织章程细则 T^FeahA7;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $&D$ Uc`U>
ascertainment of profit 确定利润 +pDZ,c,
"Asia Clear" “亚洲结算系统”
