allotment 分配；配股 fg1uqS1rg
allotment notice 股份配售通知；配股通知 WFS 6N.Ap
allotment of shares 股份分配 'Nx"_jQ
allowable 可获宽免；免税的 ?q5HAIZ`
allowable business loss 可扣除的营业亏损 }:0HM8B7!
allowable expenses 可扣税的支出 O
U mZ |
allowance 免税额；津贴；备抵；准备金 6e}T
zc\@(
allowance for debts 债项的免税额 <! |=_W6
allowance for depreciation by wear and tear 耗损折旧免税额 Tm~jYgJ
allowance for funeral expenses 殡殓费的免税额 (KfdN'vW
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +,D82V7S
allowance for repairs and outgoings 修葺及支出方面的免税额 U[#q"'P|l
allowance to debtor 给债务人的津贴 R~ N%sn
alteration of capital 资本更改 (ijO|%?
alternate trustee 候补受托人 &N %-.&t'
amalgamation 合并 )oS~ish
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o tP2qAI
ambit of charges 征税范围；收费范围 )*o) iN 7l
amended valuation 经修订的估值 $ WWi2cI;
American Commodities Exchange 美国商品交易所 [FW
B
American Express Bank Limited 美国运通银行 C|QJQ@bj0
American Stock Exchange 美国证券交易所 qEkhgJqk
amortization 摊销 #e9XU:9 @g
amount due from banks 存放银行同业的款项 \OK}DhY#
amount due from banks abroad 存放海外银行同业的款项 P|aSbsk:I<
amount due from holding companies 控股公司欠款 G0ENk|wbbj
amount due from local banks 存放本港银行同业的款项 I+Fr #1
amount due to banks 银行同业的存款 i l%9j
amount due to banks abroad 海外银行同业的存款 )IE) a[wo
amount due to holding companies 控股公司存款 z_z '3d.r7
amount due to local banks 本港银行同业的存款 >rh< %55P`
amount due to outport banks 外埠银行同业的存款 CR|>?9V
amount for note issue 发行纸币的款额 YeF'r.Y
amount of bond 担保契据的款额 A CgW T
amount of consideration 代价款额 ZPY84)A_}
amount of contribution 供款数额 MpJx>0j/J
amount of indebtedness 负债款额 +6Vu]96=KC
amount of principal of the loan 贷款本金额 <5sfII
amount of rates chargeable 应征差饷数额 WS$~o*Z8
amount of share capital 股本额 '9|R7
amount of sums assured 承保款额 WxF@'kdn*,
amount of variation 变动幅度 a+\s 0Qo<
amount of vote 拨款数额 .:
, 9Tf
amount payable 应付款额 @jD19=
amount receivable 应收款额 xtp 5 5"g
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UX'tdB
!A
analysis 分析 0 61 f
ancillary risk 附属风险 i{>YQ
annual account 周年帐目；周年帐目报表；年度决算；年结 u #7AB>wi{
annual accounting date 年结日期 sF#t{x/sW
annual allowance 每年免税额；年积金；年度津贴；年津 @(rLn
annual balance 年度余额 y? 65*lUl
annual disposable income 每年可动用收入 =iPQ\_ON@
annual estimates 周年预算 ]}A yDy6C
annual fee 年费 k${F7I(Tb
annual general meeting 周年大会 f<3r;F7
annual growth rate 年增率；每年增长率 2{#=Ygb0
annual long-term supplement 长期个案每年补助金 u+8?'ZT,
annual pensionable emolument 可供计算退休金的年薪 5{8,+
Z
annual report 年报 W{;LI
WsZ
Annual Report on the Consumer Price Index 《消费物价指数年报》 5wMEp" YHE
annual return 周年报表；周年申报表；每年报税表格 XpOQBXbt
Annual Return Rules 《周年报表规则》 N;e*eMFE
annual review of consumer prices 每年消费物价回顾 % ! )Dk<
annual roll-forward basis 逐年延展方式 =TXc - J
annual salary 年薪 T}A{Xu*:+H
annual statement 年度报表；年度决算表 %] 7.E
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 ~bJ*LM?wOP
annuitant 年金受益人 eD 7Rv<
annuity 年金 v #+tu,)V;
annuity contract 年金合约 >(a/K2$*1
annuity on human life 人寿年金 (fWQ?6[
antecedent debt 先前的债项 /?QBMI
ante-dated cheque 倒填日期支票 !GVxQll[f
anticipated expenditure 预期开支 z3-AYQ.H
anticipated net profit 预期纯利 q0
8
anticipated revenue 预期收入 &]/.=J
anti-inflation measure 反通货膨胀措施 H=9\B}
anti-inflationary stance 反通货膨胀立场 j-etEWOTr
apparent deficit 表面赤字 \t@|-`
apparent financial solvency 表面偿债能力 )F35WP~
apparent partner 表面合伙人 =p';y&
application for personal assessment 个人入息课税申请书 *CXVA&?
application of fund 资金应用 LIHf]+
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 "'"dc A
appointed actuary 委任精算师 uc;QSVWGy8
appointed auditor 委任核数师；委任审计师 ^zaN?0%S33
appointed trustee 委任的受托人 `{I-E5 x
appointer 委任人 _Msa ub!N
apportioned pro rata 按比例分摊 x; *KRO
apportionment 分配；分摊 jDc5p3D&[]
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O k~\
apportionment formula 分摊方程式 .{W)E
apportionment of estate duty 遗产税的分摊 -vC?bumR%
appraisal 估价；评估 3bPvL/\Lb
appreciable growth 可观增长 /c 1FFkq|K
appreciable impact 显着影响 _/!IjB:(70
appreciable increase 可观增长 {z}OZHJN
appreciation 增值；升值 `_v|O{DC{
appreciation against other currencies 相对其他货币升值 )Hy|K1
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Gwkp(9d
appreciation tax 增值税 RA+k/2]y!
appropriation 拨款；拨用；拨付 Y,@{1X`0@3
appropriation account 拨款帐目 1cd M^k
Appropriation Bill 拨款法案 <kmn3w,vi
appropriation-in-aid system 补助拨款办法 Z`b{r;`m8
approved assets 核准资产 D?Q{ &6p
approved basket stock 认可一篮子证券 %/&? t`%H
approved budget 核准预算 )/9/p17:xu
approved charitable donation 认可慈善捐款 L1k_AC1.M
approved charitable institution 认可慈善机构 AHhck?M^
approved currency 核准货币；认可货币 ,9p
4(jjX
approved estimates 核准预算 qzqv-{. h
approved estimates of expenditure 核准开支预算 VscEdtkd
approved overseas insurer 核准海外保险人 Dl%NVi+n
approved overseas trust company 核准海外信托公司 ""ICdZ_A
approved pooled investment fund 核准汇集投资基金 `=Hh5;ep
approved provident fund scheme 认可公积金计划 Xu:S h <:R
approved provision 核准拨款 L% JmdY;
approved redeemable share 核准可赎回股份 ZW SYh>"
approved regional stock 认可地区性证券 Y75,{ 1\l0
approved retirement scheme 认可退休金计划 P-QZ=dm
approved subordinated loan 核准附属贷款 X}xy
v
arbitrage 套戥；套汇；套利 PQ|k E`'
arbitrageur 套戥者；套汇者 ; ,]T|> M
arbitrary amount 临时款项 ``}EbOMG
arrangement 措施；安排；协定 amIG9:-1'
arrears 欠款 eVDI7W:(Sn
arrears of pay 欠付薪酬 ;Z"6ve4
arrears of revenue 逾期未收税款；逾期未收的帐项 <gKT 7ONtg
articles of association 组织章程；组织细则；组织章程细则 ?t+Kp 9@aZ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nrMm](Y45
ascertainment of profit 确定利润 2, ` =i
"Asia Clear" “亚洲结算系统”
