allotment 分配；配股 ugMf pT)
allotment notice 股份配售通知；配股通知 *lws7R
allotment of shares 股份分配 V|zatMHs
allowable 可获宽免；免税的 5o R/ Q|^
allowable business loss 可扣除的营业亏损 #~ >ykuq
allowable expenses 可扣税的支出 VT`C<'
allowance 免税额；津贴；备抵；准备金 *Z=:?4u
allowance for debts 债项的免税额 IAa}F!6Q1
allowance for depreciation by wear and tear 耗损折旧免税额 '"<h;|
allowance for funeral expenses 殡殓费的免税额 "yc_*R(pU
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n*GsM6Y&
allowance for repairs and outgoings 修葺及支出方面的免税额 9)]asY
allowance to debtor 给债务人的津贴 k_%"#
alteration of capital 资本更改 M?zwXmTVW0
alternate trustee 候补受托人 K#<cuHGC
amalgamation 合并 }O7b&G:nW
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I~P]_D mM
ambit of charges 征税范围；收费范围 W_P&
;)E
amended valuation 经修订的估值 n{v[mqm^
American Commodities Exchange 美国商品交易所 xHY#"
American Express Bank Limited 美国运通银行 #99 fFs`w
American Stock Exchange 美国证券交易所 ley : =(
amortization 摊销 pSlosv(6
amount due from banks 存放银行同业的款项 a jyuk@
amount due from banks abroad 存放海外银行同业的款项 W|aFEY
amount due from holding companies 控股公司欠款 9Jhc5G
amount due from local banks 存放本港银行同业的款项 'WLh
D<
amount due to banks 银行同业的存款 idh5neyL
amount due to banks abroad 海外银行同业的存款 gx)!0n;
amount due to holding companies 控股公司存款 V]$J&aD
amount due to local banks 本港银行同业的存款 XrD@
q
amount due to outport banks 外埠银行同业的存款 8@Kvh|
amount for note issue 发行纸币的款额 ?* %J Gz _
amount of bond 担保契据的款额 ^saH^kg1"
amount of consideration 代价款额 @mB*fl?-
amount of contribution 供款数额 ?$&iVN^UA
amount of indebtedness 负债款额 r.T!R6v}
amount of principal of the loan 贷款本金额 +:&,T s/
amount of rates chargeable 应征差饷数额 b _#r_`
amount of share capital 股本额 Nn%[J+F
amount of sums assured 承保款额 Y^~Dr|5%
amount of variation 变动幅度 cK(S{|F
amount of vote 拨款数额 o> i`Jq&
amount payable 应付款额 6!GO{2d"
amount receivable 应收款额 hLf<-NM
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a
J&)-g
e
analysis 分析 jR CG}'
ancillary risk 附属风险 ui\yY3?
annual account 周年帐目；周年帐目报表；年度决算；年结 HMym oh$Q
annual accounting date 年结日期 Fs,#d%4 @%
annual allowance 每年免税额；年积金；年度津贴；年津 ClvqI"Rd
annual balance 年度余额 k;bdzcMkQ
annual disposable income 每年可动用收入 {!`0 i
annual estimates 周年预算 [9S?
annual fee 年费 A/zZ%h
annual general meeting 周年大会 hH|moj]
annual growth rate 年增率；每年增长率 #M5R>&?Jqz
annual long-term supplement 长期个案每年补助金
@d]a#ypU
annual pensionable emolument 可供计算退休金的年薪 7"c^$fj
annual report 年报 9+o`/lk1
Annual Report on the Consumer Price Index 《消费物价指数年报》 o g rh"
annual return 周年报表；周年申报表；每年报税表格 ~ojH$=K>d
Annual Return Rules 《周年报表规则》 3+j!{tJ
z2
annual review of consumer prices 每年消费物价回顾 lS .&>{
annual roll-forward basis 逐年延展方式 np#RBy
annual salary 年薪 r#xq 8H=_m
annual statement 年度报表；年度决算表 <FfdOK_
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 l6wN&JHTh
annuitant 年金受益人 Av#_cL
annuity 年金 a2MF Ze
annuity contract 年金合约 9 J0JSy
annuity on human life 人寿年金 Y%B:IeF}
antecedent debt 先前的债项 O_u2V'jy9
ante-dated cheque 倒填日期支票 . (7 end<
anticipated expenditure 预期开支 *
)6:yn
anticipated net profit 预期纯利 &u@<0 1=
anticipated revenue 预期收入 \
LQ?s)~
anti-inflation measure 反通货膨胀措施 <^APq8 >
anti-inflationary stance 反通货膨胀立场 Ob"48{w$
apparent deficit 表面赤字 (rM-~h6g
apparent financial solvency 表面偿债能力 xElHYh(\
apparent partner 表面合伙人 dF?: &oP]
application for personal assessment 个人入息课税申请书 YF]W<ZpY
application of fund 资金应用 j6NK 7Li
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 0"*!0s ~
appointed actuary 委任精算师 bCv^za]P6
appointed auditor 委任核数师；委任审计师 g=T
!fF=
appointed trustee 委任的受托人 $i^#KZ}-WK
appointer 委任人 "5+x6/9b
apportioned pro rata 按比例分摊 aWe?n;
apportionment 分配；分摊
c% N8|!e
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 = % O @%v
apportionment formula 分摊方程式 + ~6Nq(kV
apportionment of estate duty 遗产税的分摊 VKjDK$
appraisal 估价；评估 w*E0f?s
appreciable growth 可观增长 x Ty[X"sJ
appreciable impact 显着影响 ^"g # !
appreciable increase 可观增长 -/k; VT|
appreciation 增值；升值 Oc|`<^m
appreciation against other currencies 相对其他货币升值 *Z+8L*k97
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]%RX\~Q. 4
appreciation tax 增值税 / p_mFA]@
appropriation 拨款；拨用；拨付 phT|w
H
appropriation account 拨款帐目 OqaVp/,
Appropriation Bill 拨款法案 =sR]/XSK
appropriation-in-aid system 补助拨款办法 s C/5N
approved assets 核准资产 w _*|u
approved basket stock 认可一篮子证券 errT7&@,A
approved budget 核准预算 A1mxM5N
approved charitable donation 认可慈善捐款 :KJG3j?
approved charitable institution 认可慈善机构 f c~6/
approved currency 核准货币；认可货币 r M
sd)
approved estimates 核准预算 0nh; 0Z
approved estimates of expenditure 核准开支预算 'g 4t !__
approved overseas insurer 核准海外保险人 &s + DK `
approved overseas trust company 核准海外信托公司 'q #$^ ='o
approved pooled investment fund 核准汇集投资基金 FXHcy:)}G
approved provident fund scheme 认可公积金计划 4! Cu> 8B
approved provision 核准拨款 B RTM]tRZ
approved redeemable share 核准可赎回股份 ,}("es\b
approved regional stock 认可地区性证券 7lo`)3mB
approved retirement scheme 认可退休金计划 (&=<UGY(w
approved subordinated loan 核准附属贷款 v-V#?+ #
arbitrage 套戥；套汇；套利 6
3J_u-o
arbitrageur 套戥者；套汇者 9rB,7%@EL
arbitrary amount 临时款项 )CYm/dk
arrangement 措施；安排；协定 %[x oA)0!
arrears 欠款 Au q)
arrears of pay 欠付薪酬 b
V)mO@N~w
arrears of revenue 逾期未收税款；逾期未收的帐项 0={@GhjApL
articles of association 组织章程；组织细则；组织章程细则 9^;)~ G
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +}XFkH
~
ascertainment of profit 确定利润 syEWc(5
"Asia Clear" “亚洲结算系统”
