allotment 分配；配股 opJMS6%r
allotment notice 股份配售通知；配股通知 ^ 8@Iyh
allotment of shares 股份分配 MHsc+gQiz
allowable 可获宽免；免税的 Hv\-_>}K
allowable business loss 可扣除的营业亏损 d\ ~QBr?
allowable expenses 可扣税的支出 w );6K[+;
allowance 免税额；津贴；备抵；准备金 ]- 4QNc=
allowance for debts 债项的免税额 sH? /E6
allowance for depreciation by wear and tear 耗损折旧免税额 Hf vTxaK
allowance for funeral expenses 殡殓费的免税额 ,iv|Pq $!
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?HV`|
Cw
allowance for repairs and outgoings 修葺及支出方面的免税额 Pw;!uag
allowance to debtor 给债务人的津贴
st k9Ah
alteration of capital 资本更改 ?zsB6B?;
alternate trustee 候补受托人 =@8H"&y`
amalgamation 合并 yNqe8C,>e
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YI
.w-
K\
ambit of charges 征税范围；收费范围 S -'fS2
amended valuation 经修订的估值 y(=#WlK }
American Commodities Exchange 美国商品交易所 y:h}z).
American Express Bank Limited 美国运通银行 C,p
J`:P
American Stock Exchange 美国证券交易所 6 ^c>,.R
amortization 摊销
$LLA,?;!
amount due from banks 存放银行同业的款项 K.z64/H:
amount due from banks abroad 存放海外银行同业的款项 I~9hx*!%%
amount due from holding companies 控股公司欠款 LI6hE cM=
amount due from local banks 存放本港银行同业的款项 f}@ jFhr'<
amount due to banks 银行同业的存款 1[t=XDz/e
amount due to banks abroad 海外银行同业的存款 ;XDz)`c
amount due to holding companies 控股公司存款 Z t&6Ua[Y}
amount due to local banks 本港银行同业的存款 Myq5b`z
amount due to outport banks 外埠银行同业的存款 ~2zM kVH
amount for note issue 发行纸币的款额 )"m!YuS Y
amount of bond 担保契据的款额 o)[2@fRC(
amount of consideration 代价款额 v^_mFp-}\
amount of contribution 供款数额 ?x0pe4^If
amount of indebtedness 负债款额 Z KOXI%~Mc
amount of principal of the loan 贷款本金额 |-CnT:|o
amount of rates chargeable 应征差饷数额 ?l $Nf@-
amount of share capital 股本额 n9\]S7] 52
amount of sums assured 承保款额 -#Z
bR
amount of variation 变动幅度 a<A+4uXyD
amount of vote 拨款数额 ^_%kE%I
amount payable 应付款额 D^-7JbE]
amount receivable 应收款额 T1r3=Y4
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b77>$[xB
analysis 分析 bug
Ot7
ancillary risk 附属风险 KV*xApb9y
annual account 周年帐目；周年帐目报表；年度决算；年结 TcGoSj<Z
annual accounting date 年结日期 xGG,2W+z
annual allowance 每年免税额；年积金；年度津贴；年津 4#'(" #R
annual balance 年度余额 ?^EXTU85`"
annual disposable income 每年可动用收入 X2xu wA
annual estimates 周年预算 Y2[A2Uy$ef
annual fee 年费 e[ Jem5C
annual general meeting 周年大会 >R2SQA o
annual growth rate 年增率；每年增长率 )|I5j] ;L
annual long-term supplement 长期个案每年补助金 i9D0]3/>
annual pensionable emolument 可供计算退休金的年薪 ee/&/Gt
annual report 年报 "9bN+1[ <
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;kJu$U
annual return 周年报表；周年申报表；每年报税表格 @YH+c G|
Annual Return Rules 《周年报表规则》 PD LpNTBf
annual review of consumer prices 每年消费物价回顾 Na\WZSu'"
annual roll-forward basis 逐年延展方式 NcAp_q?
4
annual salary 年薪 QERU5|.wc
annual statement 年度报表；年度决算表 033T>qY
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 wM _
6{
annuitant 年金受益人 x+@&(NMP5
annuity 年金 Fbp{,V@F2
annuity contract 年金合约 DS -fjH\
annuity on human life 人寿年金 Zv_jy@k
antecedent debt 先前的债项 \bx~*FaX
ante-dated cheque 倒填日期支票 kpI{KISQu
anticipated expenditure 预期开支 0 'r%,0
anticipated net profit 预期纯利 7 ua6l [c
anticipated revenue 预期收入 gBf 4' s
anti-inflation measure 反通货膨胀措施 u <n`x6gL
anti-inflationary stance 反通货膨胀立场 }elH75[64
apparent deficit 表面赤字 P(>(K{v
apparent financial solvency 表面偿债能力 (LtkA|:
apparent partner 表面合伙人 e62Dx#IY
application for personal assessment 个人入息课税申请书 pfd# N[c
application of fund 资金应用 b`_w ])Y@
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 -[Qvg49jy
appointed actuary 委任精算师 ItX5JV)
appointed auditor 委任核数师；委任审计师 $oLU; q%
appointed trustee 委任的受托人 ?QA\G6i4
appointer 委任人 oR*=|B
apportioned pro rata 按比例分摊 Q#Y k?Kv~
apportionment 分配；分摊 %Z8vdU# l
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +}
mk>e/
apportionment formula 分摊方程式 m4[g6pNx~
apportionment of estate duty 遗产税的分摊 ;p ]y)3
appraisal 估价；评估 {NCF6M k
appreciable growth 可观增长 w18RA#Zo/
appreciable impact 显着影响 Y?#i{ixX6n
appreciable increase 可观增长 R1-k3;v^
appreciation 增值；升值 $iM=4
3W
appreciation against other currencies 相对其他货币升值 7rHS^8'H&
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V5D`eX
9
appreciation tax 增值税 jvVi% k
appropriation 拨款；拨用；拨付 fB+b}aoV
appropriation account 拨款帐目 "*7C`y5&P
Appropriation Bill 拨款法案 *g;-H&`
appropriation-in-aid system 补助拨款办法 +3,|"g::
approved assets 核准资产 E:nt)Ef,
approved basket stock 认可一篮子证券 o;[bJ
Z\^x
approved budget 核准预算 {5%/ T,
approved charitable donation 认可慈善捐款 :ZxLJK9
x1
approved charitable institution 认可慈善机构 @gSkROCdC)
approved currency 核准货币；认可货币 }xFi&
<
approved estimates 核准预算 Vdn.)ir~P
approved estimates of expenditure 核准开支预算 !CjqL~
approved overseas insurer 核准海外保险人 H0*5_OJ!i
approved overseas trust company 核准海外信托公司 <3hA! $o~
approved pooled investment fund 核准汇集投资基金 L<(VG{)Z
approved provident fund scheme 认可公积金计划 V8O.3fo`[`
approved provision 核准拨款 ?G? gy2
approved redeemable share 核准可赎回股份 m h;X~.98
approved regional stock 认可地区性证券 (3*UPZv
approved retirement scheme 认可退休金计划 D {'#er
approved subordinated loan 核准附属贷款 ^^(<c,NX#M
arbitrage 套戥；套汇；套利 0p fnV%
arbitrageur 套戥者；套汇者 v.
W{x?5
arbitrary amount 临时款项 ^t' 3 rft
arrangement 措施；安排；协定 8 3.E0@$
arrears 欠款
P
, K\
arrears of pay 欠付薪酬 s>z2 k
arrears of revenue 逾期未收税款；逾期未收的帐项 LNQSb4
articles of association 组织章程；组织细则；组织章程细则 | )@N-f:E
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i=v]:TOu
ascertainment of profit 确定利润 AV @\ +0
"Asia Clear" “亚洲结算系统”
