allotment 分配；配股 hT&Y #fh
allotment notice 股份配售通知；配股通知 6 Vnsi%{
allotment of shares 股份分配 ] dmrkZz:
allowable 可获宽免；免税的 E e% %d
allowable business loss 可扣除的营业亏损 5 ,B_u%bb
allowable expenses 可扣税的支出 z3m85F%dR
allowance 免税额；津贴；备抵；准备金 \\H}`0m:
allowance for debts 债项的免税额 (Y? gn)*t
allowance for depreciation by wear and tear 耗损折旧免税额 .|>3k'< l
allowance for funeral expenses 殡殓费的免税额
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allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bSi%2Onj
allowance for repairs and outgoings 修葺及支出方面的免税额 x,@B(9No
allowance to debtor 给债务人的津贴 W ]?G}Q;
alteration of capital 资本更改 g63(E,;;J
alternate trustee 候补受托人 s.QwSbw-g
amalgamation 合并 =M [bn q*\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lc1(t:"[
ambit of charges 征税范围；收费范围 Q }K"24`=
amended valuation 经修订的估值 b;W3 j
American Commodities Exchange 美国商品交易所 &P}_bx
American Express Bank Limited 美国运通银行
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American Stock Exchange 美国证券交易所 7p16Hv7y~
amortization 摊销 L
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amount due from banks 存放银行同业的款项 7<#U(,YEA
amount due from banks abroad 存放海外银行同业的款项
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amount due from holding companies 控股公司欠款 l<LP&
amount due from local banks 存放本港银行同业的款项
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amount due to banks 银行同业的存款 H. |#c^I
amount due to banks abroad 海外银行同业的存款 7yH" l9Z
amount due to holding companies 控股公司存款 y@: h4u"3
amount due to local banks 本港银行同业的存款 #64-~NVL_
amount due to outport banks 外埠银行同业的存款 lH x^D;m6
amount for note issue 发行纸币的款额 RYQR(
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amount of bond 担保契据的款额 v zs)[AD
amount of consideration 代价款额 Ms5ap<
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amount of contribution 供款数额 ~"&|W'he[
amount of indebtedness 负债款额 HU8900k+
amount of principal of the loan 贷款本金额 $=8
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amount of rates chargeable 应征差饷数额 Xq]w<$
amount of share capital 股本额 qYjce]c
amount of sums assured 承保款额 Ng2@z<>.
amount of variation 变动幅度 p; 59?
amount of vote 拨款数额 t?x<g <PJ4
amount payable 应付款额 rq/yD,I,
amount receivable 应收款额 ?FeYN+qR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V6&!
9b
analysis 分析 9~5uaP$S
ancillary risk 附属风险 NMa} {*sQ
annual account 周年帐目；周年帐目报表；年度决算；年结 rb2S7k0{
annual accounting date 年结日期 m zaWST]
annual allowance 每年免税额；年积金；年度津贴；年津 D9 C aFu
annual balance 年度余额 Vod\a 5c
annual disposable income 每年可动用收入 \FbvHr,
annual estimates 周年预算 1R{!]uh
annual fee 年费 z0p*
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annual general meeting 周年大会 hk(ZM#Bh
annual growth rate 年增率；每年增长率 Pmr5S4Ka
annual long-term supplement 长期个案每年补助金 @uqd.Q
annual pensionable emolument 可供计算退休金的年薪 |mdVdD~go
annual report 年报 fcRxp{*zO
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?cBwPet p
annual return 周年报表；周年申报表；每年报税表格 hYT 0l$Ng
Annual Return Rules 《周年报表规则》 W#4 7h7M
annual review of consumer prices 每年消费物价回顾 H1pO!>M
annual roll-forward basis 逐年延展方式 =)H.c uc
annual salary 年薪 hLd^ agX
annual statement 年度报表；年度决算表 7 S#J>*
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 #zv3b[@
annuitant 年金受益人 2\A $6N ;_
annuity 年金 R[h9"0Y^
annuity contract 年金合约 q1
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annuity on human life 人寿年金 c?f4Q,%|
antecedent debt 先前的债项 =r?hg GWe
ante-dated cheque 倒填日期支票 7u -p%eq2
anticipated expenditure 预期开支 W+aP}rZm:
anticipated net profit 预期纯利 {3>$[b
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anticipated revenue 预期收入 Xy|So|/bKd
anti-inflation measure 反通货膨胀措施 IXMop7~
anti-inflationary stance 反通货膨胀立场 I T E{@1
apparent deficit 表面赤字 knu,"<
apparent financial solvency 表面偿债能力 =V, mtT
apparent partner 表面合伙人 EnKR%Ctw
application for personal assessment 个人入息课税申请书 iW]j9} t
application of fund 资金应用 8\@m
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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 n Mq,F#`3N
appointed actuary 委任精算师 \+oQd= K@
appointed auditor 委任核数师；委任审计师 ]}<}lI9
appointed trustee 委任的受托人 ="1Ind@w!
appointer 委任人 k_L7 kvpt
apportioned pro rata 按比例分摊 9|^2",V
apportionment 分配；分摊 >a!/QMh
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Thp[+KP>
apportionment formula 分摊方程式 aD<A.Lhy
apportionment of estate duty 遗产税的分摊 59LZv-l
appraisal 估价；评估 *.ll<p+(-
appreciable growth 可观增长 ,8S/t +H
appreciable impact 显着影响 ''A_[J `>
appreciable increase 可观增长 /kZebNf6H
appreciation 增值；升值 }Sm(]y
appreciation against other currencies 相对其他货币升值 XO>KZV7)
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dc+>m,3$
appreciation tax 增值税 !fV+z%:
appropriation 拨款；拨用；拨付 &&5 aM
appropriation account 拨款帐目 c ?(4t67|
Appropriation Bill 拨款法案 . wEd"A&j
appropriation-in-aid system 补助拨款办法 4qb/da E:Z
approved assets 核准资产 8l>?Pv
approved basket stock 认可一篮子证券 G)AqbY
approved budget 核准预算 =m]v8`g
approved charitable donation 认可慈善捐款 }kw#7m54
approved charitable institution 认可慈善机构 @+&LYy72
approved currency 核准货币；认可货币 P>y@kPi
approved estimates 核准预算 yJ[0WY8<kC
approved estimates of expenditure 核准开支预算 fbyd"(V 8r
approved overseas insurer 核准海外保险人 a(m2n.0'>
approved overseas trust company 核准海外信托公司 $P >
approved pooled investment fund 核准汇集投资基金 >2Y=*K,:
approved provident fund scheme 认可公积金计划 gl dAP:
approved provision 核准拨款 +C^n O=[E
approved redeemable share 核准可赎回股份 -mbt4w
approved regional stock 认可地区性证券 3<e=g)F
approved retirement scheme 认可退休金计划 z{%< <pZ
approved subordinated loan 核准附属贷款 lne|5{h
arbitrage 套戥；套汇；套利 ]vB$~ 3||
arbitrageur 套戥者；套汇者 o@_q]/Mh
arbitrary amount 临时款项 = eq[:K<6
arrangement 措施；安排；协定 =ke2;}X
arrears 欠款 m;$ b'pT
arrears of pay 欠付薪酬 sbfuzpg]*
arrears of revenue 逾期未收税款；逾期未收的帐项 s-NX o
articles of association 组织章程；组织细则；组织章程细则 M :=J^0
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^L ,K& Jd
ascertainment of profit 确定利润 ^
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"Asia Clear" “亚洲结算系统”
