allotment 分配；配股 XI\P#"
allotment notice 股份配售通知；配股通知 F #)@ c
allotment of shares 股份分配 phi
9/tO\u
allowable 可获宽免；免税的 a797'{j#PI
allowable business loss 可扣除的营业亏损 I h <.2
allowable expenses 可扣税的支出 yA]OX" T?*
allowance 免税额；津贴；备抵；准备金 *6aIDFNl
allowance for debts 债项的免税额 se@ ?:n1)
allowance for depreciation by wear and tear 耗损折旧免税额 }0}=-
g&
allowance for funeral expenses 殡殓费的免税额
Dnp><%
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n.7-$1
allowance for repairs and outgoings 修葺及支出方面的免税额 y Hf:/8Z
allowance to debtor 给债务人的津贴 /liZ|K3A
alteration of capital 资本更改 %j/}e>$"Nk
alternate trustee 候补受托人 WXQ+`OH7
amalgamation 合并 (>SucUU
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9 UCA&n
ambit of charges 征税范围；收费范围 1<;VD0XX
amended valuation 经修订的估值 D@)L?AB1f
American Commodities Exchange 美国商品交易所 C@3UsD\s(
American Express Bank Limited 美国运通银行 Kz"&:&R"
American Stock Exchange 美国证券交易所 >0JC u^9
amortization 摊销 Al+}4{Q+?
amount due from banks 存放银行同业的款项 q.bx nta"
amount due from banks abroad 存放海外银行同业的款项 E5yn,-GyE0
amount due from holding companies 控股公司欠款 y& (pt!I
amount due from local banks 存放本港银行同业的款项 ?|Ey WAL
amount due to banks 银行同业的存款 # TZ`
amount due to banks abroad 海外银行同业的存款 O t{~mMDp
amount due to holding companies 控股公司存款 @~bP| a
amount due to local banks 本港银行同业的存款 bT MgE Y
amount due to outport banks 外埠银行同业的存款 NwN3T]W
amount for note issue 发行纸币的款额 gu "@*,hL
amount of bond 担保契据的款额 Gdz*
amount of consideration 代价款额 G_ ` Ae%'h
amount of contribution 供款数额 Xc$Zkf mms
amount of indebtedness 负债款额 jAdZS\ ?w
amount of principal of the loan 贷款本金额 EE-wi@
amount of rates chargeable 应征差饷数额 ,uPN\` .u8
amount of share capital 股本额 1<V ke$
amount of sums assured 承保款额 XXA.wPD -
amount of variation 变动幅度 ]P e8G(E!
amount of vote 拨款数额 [)?yH3
amount payable 应付款额 ~KczP1 p
amount receivable 应收款额 *j<{3$6Ii
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P4:Zy;$v!
analysis 分析 jLn|zK
ancillary risk 附属风险 4 8Jt1^
annual account 周年帐目；周年帐目报表；年度决算；年结 n&2OfBJ
annual accounting date 年结日期 3+&k{UZjt
annual allowance 每年免税额；年积金；年度津贴；年津 z.^_;Vql_
annual balance 年度余额 P$.$M}rMv
annual disposable income 每年可动用收入 KQ^ |prN?y
annual estimates 周年预算 ( 7ujJ}#,
annual fee 年费 <
}G/x*N
annual general meeting 周年大会 5w%[|%KG:L
annual growth rate 年增率；每年增长率 49ehj1Se
annual long-term supplement 长期个案每年补助金 &3Lhb}m
annual pensionable emolument 可供计算退休金的年薪 M)~sL1)
annual report 年报 b94+GL U8b
Annual Report on the Consumer Price Index 《消费物价指数年报》 dL~^C I
annual return 周年报表；周年申报表；每年报税表格 Dutc#?bT
Annual Return Rules 《周年报表规则》 ;I*N%a TK
annual review of consumer prices 每年消费物价回顾 <{j;']V;
annual roll-forward basis 逐年延展方式 5,+fM6^V
annual salary 年薪 ' e %>Ip
annual statement 年度报表；年度决算表
mkq246<D~
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 .Rt~d^D@
annuitant 年金受益人 ) q`.tsR>
annuity 年金 gvr&7=p
annuity contract 年金合约 -f*5lkO
annuity on human life 人寿年金 EQQ@nW{;
antecedent debt 先前的债项 RKZBI?@4
ante-dated cheque 倒填日期支票 vdigw.=z
anticipated expenditure 预期开支 egAYJK-,!
anticipated net profit 预期纯利 R@#xPv4o%
anticipated revenue 预期收入 4 !m'9
anti-inflation measure 反通货膨胀措施 kgI8 PybY
anti-inflationary stance 反通货膨胀立场 NK
c<nYdK?
apparent deficit 表面赤字 raZkH
8
apparent financial solvency 表面偿债能力 JXH f$k
apparent partner 表面合伙人 7yjun|Lt}X
application for personal assessment 个人入息课税申请书 9z `72(
application of fund 资金应用 K'
B*D*w
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 m6'9Id-:L
appointed actuary 委任精算师 iRx `Nx<@
appointed auditor 委任核数师；委任审计师 {pdPp|YDZ-
appointed trustee 委任的受托人 wp83E,
appointer 委任人 5gk Q6& m
apportioned pro rata 按比例分摊 L={\U3 __k
apportionment 分配；分摊 #=)!\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oF a,IA
apportionment formula 分摊方程式 W>q u~ak?x
apportionment of estate duty 遗产税的分摊 RI+Y+z
appraisal 估价；评估 @6Lp $w
appreciable growth 可观增长 6"NtVfui
appreciable impact 显着影响 &3J^z7kU
appreciable increase 可观增长 #^yOW^
appreciation 增值；升值 =oM#]M'G+(
appreciation against other currencies 相对其他货币升值 JTObyAoW
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q}cti /
appreciation tax 增值税 | UB)q5I
appropriation 拨款；拨用；拨付 UFLx'VX d
appropriation account 拨款帐目 =k,?+h~
Appropriation Bill 拨款法案 T]/5aA4
appropriation-in-aid system 补助拨款办法 $xK\$k w\
approved assets 核准资产 _s<s14+od
approved basket stock 认可一篮子证券 @eutp`xoT\
approved budget 核准预算 w~&#:F?
approved charitable donation 认可慈善捐款 vz|(KN[
approved charitable institution 认可慈善机构 vxug>2
approved currency 核准货币；认可货币 |ICn/r~
approved estimates 核准预算 sAPQbTS M
approved estimates of expenditure 核准开支预算 FS=LpvOG)
approved overseas insurer 核准海外保险人 & [ 'L7
approved overseas trust company 核准海外信托公司 EZ zR"W/
approved pooled investment fund 核准汇集投资基金 _CTg")0o
approved provident fund scheme 认可公积金计划 u+
hRaI;v
approved provision 核准拨款 "shX ~zd5
approved redeemable share 核准可赎回股份 on"ENT
approved regional stock 认可地区性证券 zbr^ul r
approved retirement scheme 认可退休金计划 m 9\"B3sr
approved subordinated loan 核准附属贷款 ! * KQ2#e
arbitrage 套戥；套汇；套利 54B`T/>R:E
arbitrageur 套戥者；套汇者 =CD.pw)B1
arbitrary amount 临时款项 J}+N\V~
arrangement 措施；安排；协定 Ekik_!aB
arrears 欠款 Zy.A9 Bh~
arrears of pay 欠付薪酬 CBNt
_y
arrears of revenue 逾期未收税款；逾期未收的帐项 q`.=/O'
articles of association 组织章程；组织细则；组织章程细则 ]N ;n q
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A:D 9qp
ascertainment of profit 确定利润 dh.{lvlX|
"Asia Clear" “亚洲结算系统”
