allotment 分配；配股 ^
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allotment notice 股份配售通知；配股通知 B4ze$#
allotment of shares 股份分配 ?
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allowable 可获宽免；免税的 [rsA Y&.
allowable business loss 可扣除的营业亏损 P[i /o#
allowable expenses 可扣税的支出 0eP~F2<bC
allowance 免税额；津贴；备抵；准备金 R"([Y#>m
allowance for debts 债项的免税额 sTyGi1
allowance for depreciation by wear and tear 耗损折旧免税额 ^]g l#&"D
allowance for funeral expenses 殡殓费的免税额 /[5up
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 So`"z[5
allowance for repairs and outgoings 修葺及支出方面的免税额 i( HhL&
allowance to debtor 给债务人的津贴 {A w3Itef
alteration of capital 资本更改 'WCTjTob/
alternate trustee 候补受托人 Y))s k-
amalgamation 合并 S:QEHd_C
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R FiR)G ,
ambit of charges 征税范围；收费范围 7yl' !uz)9
amended valuation 经修订的估值 I5?LD=tt
American Commodities Exchange 美国商品交易所 (5&"Y?#o,
American Express Bank Limited 美国运通银行 b@hoH)<9E
American Stock Exchange 美国证券交易所 u*`GIRfWT
amortization 摊销 8
K!a:{
amount due from banks 存放银行同业的款项
t m?
amount due from banks abroad 存放海外银行同业的款项 Q pq0j^\
amount due from holding companies 控股公司欠款 (tN$G:+")F
amount due from local banks 存放本港银行同业的款项 Q-5wI$=
amount due to banks 银行同业的存款 ERjf.7)d
amount due to banks abroad 海外银行同业的存款 sN VD"M,
amount due to holding companies 控股公司存款 +i
=78
amount due to local banks 本港银行同业的存款 \-y i#N
amount due to outport banks 外埠银行同业的存款 0=&]!WRT
amount for note issue 发行纸币的款额 17d$gZ1O:
amount of bond 担保契据的款额 w2L)f,X
amount of consideration 代价款额 xd<68%Cn
amount of contribution 供款数额 Rw`s O:eZ
amount of indebtedness 负债款额 $49tV?q5
amount of principal of the loan 贷款本金额 [^ f`D%8o
amount of rates chargeable 应征差饷数额 ><
qE5 D[
amount of share capital 股本额 v%^H9aK_
amount of sums assured 承保款额 B#yyO>0k]
amount of variation 变动幅度 'P#I< ?vB
amount of vote 拨款数额 *T kABUL
amount payable 应付款额 ^*OA%wg3=h
amount receivable 应收款额 .O^ |MhBJu
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D=Y HJ>-wB
analysis 分析 =@>&kU%$&
ancillary risk 附属风险 ~fe0 Ba4
annual account 周年帐目；周年帐目报表；年度决算；年结 w5Xdq_e3
annual accounting date 年结日期 IY PLitT
annual allowance 每年免税额；年积金；年度津贴；年津 ZlzFmNe60
annual balance 年度余额 1rC'sfz
annual disposable income 每年可动用收入 \Wk$>?+#@
annual estimates 周年预算 WyETg!b[
annual fee 年费 Jo0x/+?,+
annual general meeting 周年大会 =[&Jxy>Y
annual growth rate 年增率；每年增长率 p\K5B,
annual long-term supplement 长期个案每年补助金 x&d<IU)5
annual pensionable emolument 可供计算退休金的年薪 9^tyjX2
annual report 年报 S EmD's
Annual Report on the Consumer Price Index 《消费物价指数年报》 xT/&'$@{)
annual return 周年报表；周年申报表；每年报税表格 +#no$m.bH
Annual Return Rules 《周年报表规则》 K0]Wb=v
annual review of consumer prices 每年消费物价回顾 3^Y-P8.zdB
annual roll-forward basis 逐年延展方式 4]GyuY
annual salary 年薪 mq L+W
annual statement 年度报表；年度决算表 DI\sq8J^
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :?J$ +bm}
annuitant 年金受益人 ~08v]j
q
annuity 年金 Sy_M!`B
annuity contract 年金合约 X)~- MY*p
annuity on human life 人寿年金 21qhlkdc
antecedent debt 先前的债项 I}X8-WFB
ante-dated cheque 倒填日期支票 ]+8,@ %="
anticipated expenditure 预期开支
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anticipated net profit 预期纯利 vuf|2!kh/
anticipated revenue 预期收入 R/W&~t
anti-inflation measure 反通货膨胀措施 _ !C H
anti-inflationary stance 反通货膨胀立场 cW
RY[{v
apparent deficit 表面赤字 {~SR>I3sv
apparent financial solvency 表面偿债能力 bQ%^l#H_n'
apparent partner 表面合伙人 "'Q:%_;
application for personal assessment 个人入息课税申请书 /[OM pP
application of fund 资金应用 So:89T
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 rZEu@63
appointed actuary 委任精算师 s5.2gu|"%
appointed auditor 委任核数师；委任审计师 &
Lw| t_y
appointed trustee 委任的受托人 (:1 j-
appointer 委任人 wa C%o%fD
apportioned pro rata 按比例分摊 -[ =`bHo
apportionment 分配；分摊 >\'yj|
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "7g: u-
apportionment formula 分摊方程式 ktCh*R[`
apportionment of estate duty 遗产税的分摊 <Wd$6
appraisal 估价；评估 e|I5Nx2)
appreciable growth 可观增长 G9
!1Wzs
appreciable impact 显着影响 j{vzCRa>8
appreciable increase 可观增长 o|+tRl
appreciation 增值；升值 _heQ |'(
appreciation against other currencies 相对其他货币升值 XxIU B(.QI
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &z ZSWNW
appreciation tax 增值税 #ua#$&p
appropriation 拨款；拨用；拨付 k`- L5#`
appropriation account 拨款帐目 f Kfi
Appropriation Bill 拨款法案 [# _ceg1G
appropriation-in-aid system 补助拨款办法 Ul=`]@]]
approved assets 核准资产 mUjA9[@
approved basket stock 认可一篮子证券 NS1[-n g
approved budget 核准预算 <ANKoPNie
approved charitable donation 认可慈善捐款 R1 nctA:
approved charitable institution 认可慈善机构 $j:0*Z=>
approved currency 核准货币；认可货币 4l|Am3vzX
approved estimates 核准预算 dL"v*3Fy
approved estimates of expenditure 核准开支预算 'D1@+FFU0
approved overseas insurer 核准海外保险人 aU3&=aN+
approved overseas trust company 核准海外信托公司 [L 8gG.wy
approved pooled investment fund 核准汇集投资基金
FUDM aI
approved provident fund scheme 认可公积金计划 Gqs8$[ o
approved provision 核准拨款 0<Y)yNsV
approved redeemable share 核准可赎回股份 *}?^)z7w
approved regional stock 认可地区性证券 'j. {o
approved retirement scheme 认可退休金计划 =Ru i
approved subordinated loan 核准附属贷款 GB -=
D
C6
arbitrage 套戥；套汇；套利 fROhn}<**[
arbitrageur 套戥者；套汇者 `);`E_'U
k
arbitrary amount 临时款项 3y@'p(}Az
arrangement 措施；安排；协定 m,pDjf
arrears 欠款 i_MDLS>-
arrears of pay 欠付薪酬 S\C
arrears of revenue 逾期未收税款；逾期未收的帐项 ?. T=(-
articles of association 组织章程；组织细则；组织章程细则 gAE}3//
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a`T{ 5*@
ascertainment of profit 确定利润 ua0k)4|
"Asia Clear" “亚洲结算系统”
