allotment 分配；配股 JK5gQ3C[
allotment notice 股份配售通知；配股通知 hRhe& , v
allotment of shares 股份分配 }19\.z&J
allowable 可获宽免；免税的 iqWQ!r^
allowable business loss 可扣除的营业亏损 `M8i92V\qY
allowable expenses 可扣税的支出 ) 3EY;
allowance 免税额；津贴；备抵；准备金 n/:33DAB
allowance for debts 债项的免税额 E ~<J
C"]
allowance for depreciation by wear and tear 耗损折旧免税额 oZ|\ vA%4^
allowance for funeral expenses 殡殓费的免税额 !%c\N8<>GD
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q@8*Xa >
allowance for repairs and outgoings 修葺及支出方面的免税额 e(t\g^X
allowance to debtor 给债务人的津贴 8&slu{M-
t
alteration of capital 资本更改 &V/Mmm T
alternate trustee 候补受托人 (O 3 nL.
amalgamation 合并 vl:KF7:#m
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s2'h
ambit of charges 征税范围；收费范围 } o`76r DN
amended valuation 经修订的估值 3 7o; ;
American Commodities Exchange 美国商品交易所 AoxA+.O
American Express Bank Limited 美国运通银行 h2d (?vOT
American Stock Exchange 美国证券交易所 C LRdm ^B
amortization 摊销 0 @oJFJrO
amount due from banks 存放银行同业的款项 y}|s&4Sq
amount due from banks abroad 存放海外银行同业的款项 0 kW,I
amount due from holding companies 控股公司欠款 }pkzH'$HJ
amount due from local banks 存放本港银行同业的款项 ( a#BV}=
amount due to banks 银行同业的存款 /7YIn3
amount due to banks abroad 海外银行同业的存款 vEJbA
amount due to holding companies 控股公司存款 8$}<, c(
amount due to local banks 本港银行同业的存款 i9x+A/ o[
amount due to outport banks 外埠银行同业的存款 5=ryDrx
amount for note issue 发行纸币的款额 ZJiG!+-j
amount of bond 担保契据的款额 PEZ!n.'S
amount of consideration 代价款额 E7hY8#G
amount of contribution 供款数额 3^yK!-Wp(
amount of indebtedness 负债款额 H qx-;F~0
amount of principal of the loan 贷款本金额 F:S}w
amount of rates chargeable 应征差饷数额 8Zd]wY O
amount of share capital 股本额 6Z"X}L,*
amount of sums assured 承保款额 x[e<} 8'$(
amount of variation 变动幅度 Qo|\-y-#
amount of vote 拨款数额 GZIa 4A
amount payable 应付款额 X"%gQ.1|{j
amount receivable 应收款额 )9]P M A?u
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3u0RKLc\
analysis 分析 cw
<l{A
ancillary risk 附属风险 qJ-/7-$ ^
annual account 周年帐目；周年帐目报表；年度决算；年结 c-sf g>0 ^
annual accounting date 年结日期 }Zp,+U*"
annual allowance 每年免税额；年积金；年度津贴；年津 1?l1:}^ L
annual balance 年度余额 ZbKg~jdF
annual disposable income 每年可动用收入 ]7A'7p $Y
annual estimates 周年预算 rYk0
ak
annual fee 年费 A@#E@ ;lm
annual general meeting 周年大会 k+*u/neh
annual growth rate 年增率；每年增长率 a d\ot#V
annual long-term supplement 长期个案每年补助金 cFX p
annual pensionable emolument 可供计算退休金的年薪 zfdl
45
annual report 年报 n + M <\
Annual Report on the Consumer Price Index 《消费物价指数年报》 8 L Cb+^
annual return 周年报表；周年申报表；每年报税表格 f
_:A0
Annual Return Rules 《周年报表规则》 Zv {'MIv&v
annual review of consumer prices 每年消费物价回顾 1_G^w
qk
annual roll-forward basis 逐年延展方式 J<lW<:!3]
annual salary 年薪
cU
annual statement 年度报表；年度决算表 { P-):
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 /yZcDK4
annuitant 年金受益人 {M)Nnst "~
annuity 年金 Q/Rqa5LI:
annuity contract 年金合约 1xvu<|F
annuity on human life 人寿年金 eyxW 0}[
antecedent debt 先前的债项 ?e?!3Bx;EM
ante-dated cheque 倒填日期支票 -y g7;ff
anticipated expenditure 预期开支 VIbq:U
anticipated net profit 预期纯利 [V `r^
anticipated revenue 预期收入 K (|}dl:
anti-inflation measure 反通货膨胀措施 ;kKyksxlD
anti-inflationary stance 反通货膨胀立场 %a7$QF]
apparent deficit 表面赤字 qxc[M 8s
apparent financial solvency 表面偿债能力 }6ldjCT/,
apparent partner 表面合伙人 FP>2C9:d
application for personal assessment 个人入息课税申请书 |uJ%5y#
application of fund 资金应用 !VzC&>'v^9
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 "J1
4C9u
appointed actuary 委任精算师 !<F3 d`a
appointed auditor 委任核数师；委任审计师 ?V=CB,^
appointed trustee 委任的受托人 RM/ 0A |
appointer 委任人 ?q [T
apportioned pro rata 按比例分摊 4I[P>
apportionment 分配；分摊 $:^td/p J
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /mZE/>&~ ,
apportionment formula 分摊方程式 iURe( [@
apportionment of estate duty 遗产税的分摊 6S{l' !s'
appraisal 估价；评估 xyxy` qR A
appreciable growth 可观增长 0+8e,
appreciable impact 显着影响 G+m }MOQP7
appreciable increase 可观增长 Pzem{y7Ir
appreciation 增值；升值 ;F Eqe 49
appreciation against other currencies 相对其他货币升值 `GLx#=Q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H,NF;QPPC
appreciation tax 增值税 .]K%G\*`:
appropriation 拨款；拨用；拨付 h@BY]80
appropriation account 拨款帐目 H;"4 C8K7
Appropriation Bill 拨款法案 OZ&o:/*H M
appropriation-in-aid system 补助拨款办法 v` r:=K
approved assets 核准资产 k;W
XB|k
approved basket stock 认可一篮子证券 &e3.:[~_?
approved budget 核准预算 _VXN#@y
approved charitable donation 认可慈善捐款 yDh6KUK
approved charitable institution 认可慈善机构 2Z%O7V~u
approved currency 核准货币；认可货币 S|}L
&A
approved estimates 核准预算 d"Y{UE
approved estimates of expenditure 核准开支预算 2t,zLwBdnJ
approved overseas insurer 核准海外保险人 8b=_Y;
approved overseas trust company 核准海外信托公司 q cno^8R
approved pooled investment fund 核准汇集投资基金 i@'dH3-kO
approved provident fund scheme 认可公积金计划 W_ ZJ0GuE(
approved provision 核准拨款 F:ELPs4"
approved redeemable share 核准可赎回股份 Mb=" Te>|
approved regional stock 认可地区性证券 3 gf1ownC
approved retirement scheme 认可退休金计划 zW nR6*\
approved subordinated loan 核准附属贷款 BJ0?kX@
arbitrage 套戥；套汇；套利 &m vSiyKX
arbitrageur 套戥者；套汇者 FgO)DQm
arbitrary amount 临时款项 e';_Y> WQy
arrangement 措施；安排；协定 B/C,.?Or
arrears 欠款 R} e cc
arrears of pay 欠付薪酬 2T`!v
arrears of revenue 逾期未收税款；逾期未收的帐项 =\d ?'dII:
articles of association 组织章程；组织细则；组织章程细则 DTs;{c
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0CvUc>Pj`"
ascertainment of profit 确定利润 tnIX:6
"Asia Clear" “亚洲结算系统”
