allotment 分配；配股 v#X#F9C
allotment notice 股份配售通知；配股通知 =]"I0G-s!
allotment of shares 股份分配 m_`%#$s}
allowable 可获宽免；免税的 b&LAk -}[
allowable business loss 可扣除的营业亏损 Qj(ppep\U"
allowable expenses 可扣税的支出 T"g
k^.
allowance 免税额；津贴；备抵；准备金 r=54@`O!
allowance for debts 债项的免税额 * >8EMq\^
allowance for depreciation by wear and tear 耗损折旧免税额 yq^Ma
allowance for funeral expenses 殡殓费的免税额 [8[<4~{
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $p$p C/:%
allowance for repairs and outgoings 修葺及支出方面的免税额 n}(A4^=4KQ
allowance to debtor 给债务人的津贴 E\;%,19Ob
alteration of capital 资本更改 ``6-
alternate trustee 候补受托人 wQ@:0GJH
amalgamation 合并 be5N{lPT@;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 . sFN[>)
ambit of charges 征税范围；收费范围 Aq3\Q>klH)
amended valuation 经修订的估值 8VO]; + N
American Commodities Exchange 美国商品交易所 !H9^j6|
American Express Bank Limited 美国运通银行 v+SdjFAY
American Stock Exchange 美国证券交易所 &` tAQN*Z
amortization 摊销 <c!gg7@pm
amount due from banks 存放银行同业的款项 ;ny 9q
amount due from banks abroad 存放海外银行同业的款项 /4+(e I7
amount due from holding companies 控股公司欠款 # k `gm)|
amount due from local banks 存放本港银行同业的款项 W}MN-0
amount due to banks 银行同业的存款 _5x]BH 6f
amount due to banks abroad 海外银行同业的存款 3T4HX|rC
amount due to holding companies 控股公司存款 TOS '|xQ
amount due to local banks 本港银行同业的存款 t*)mX2R,
amount due to outport banks 外埠银行同业的存款 \[^!
ys
amount for note issue 发行纸币的款额 pIYXYQ=Z
amount of bond 担保契据的款额 woBx609Aak
amount of consideration 代价款额 yBIX<P)vE'
amount of contribution 供款数额 gw[Eu >I
amount of indebtedness 负债款额 )c'E9ZuZ>d
amount of principal of the loan 贷款本金额 K :~tZ
amount of rates chargeable 应征差饷数额 Pw thYy
amount of share capital 股本额 P?P.QK
amount of sums assured 承保款额 rPGj+wL5-
amount of variation 变动幅度 W g6 H~x
amount of vote 拨款数额 Ot:}Ncq^\O
amount payable 应付款额 ?2dI8bG
amount receivable 应收款额 . Y^cs+-o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L
G5_ \sY!
analysis 分析 @h!Z0}d X(
ancillary risk 附属风险 ;e/F( J
annual account 周年帐目；周年帐目报表；年度决算；年结 y) CvlI
annual accounting date 年结日期 u'>94Gm}
annual allowance 每年免税额；年积金；年度津贴；年津 pi/0~ke4"
annual balance 年度余额 9:-7.^`P
annual disposable income 每年可动用收入 ~!8j,Bqs+z
annual estimates 周年预算 NX.5 u8Pf
annual fee 年费 [Z #Sj=z
annual general meeting 周年大会 b:p0@ |y
annual growth rate 年增率；每年增长率 dIYf} 7 P
annual long-term supplement 长期个案每年补助金 ci$
J?a
annual pensionable emolument 可供计算退休金的年薪 W Q% O/
annual report 年报 #u8#<
,w
Annual Report on the Consumer Price Index 《消费物价指数年报》
OWT%XUW=
annual return 周年报表；周年申报表；每年报税表格 )OxcCV?5Z
Annual Return Rules 《周年报表规则》 qIsf!1I?
annual review of consumer prices 每年消费物价回顾 hd~#I<
8;2
annual roll-forward basis 逐年延展方式 N!3Tg564j
annual salary 年薪 ; teM^zyI
annual statement 年度报表；年度决算表 =r7!QXPH}
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
&0-oi Y
annuitant 年金受益人 T]-MrnO
annuity 年金 X~D[CwA|`
annuity contract 年金合约 bp= r ]nO
annuity on human life 人寿年金 n-l_PhPQ`
antecedent debt 先前的债项
QSY>8P
ante-dated cheque 倒填日期支票 K.Y`/<
anticipated expenditure 预期开支 oeZuvPCl
anticipated net profit 预期纯利 'xx M0Kn`
anticipated revenue 预期收入 W.jXO"pN
anti-inflation measure 反通货膨胀措施 x;z=[eE
anti-inflationary stance 反通货膨胀立场 'o#oRK{#
apparent deficit 表面赤字 s_VcC_A
apparent financial solvency 表面偿债能力 L6 {gwoZf3
apparent partner 表面合伙人 /[\g8U{5B}
application for personal assessment 个人入息课税申请书 'g ,h
application of fund 资金应用 v
x/Y WZ
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 %
_ E?3
appointed actuary 委任精算师 !W@mW
5J|
appointed auditor 委任核数师；委任审计师 pa+'0Y]71
appointed trustee 委任的受托人 d9;&Y?fp
appointer 委任人 72Y 6gcg
apportioned pro rata 按比例分摊 uMZ~[S z
apportionment 分配；分摊 E(|A"=\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DlE, aYB
apportionment formula 分摊方程式 A`f"<W-m
apportionment of estate duty 遗产税的分摊 qfE0J;e
appraisal 估价；评估 iKJqMES
appreciable growth 可观增长 *kFd#b+xB
appreciable impact 显着影响 f/#I d]B
appreciable increase 可观增长 7N[".V]c
appreciation 增值；升值 P{6$".kIY
appreciation against other currencies 相对其他货币升值 Jp]?tlT
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Nyy&' \`!
appreciation tax 增值税 ~. vridH
appropriation 拨款；拨用；拨付 b ^ h_`
appropriation account 拨款帐目 %(/E
`
Appropriation Bill 拨款法案 [-_{3qq<e
appropriation-in-aid system 补助拨款办法 Y|fD)zG_
approved assets 核准资产 \~E?;q!
approved basket stock 认可一篮子证券 s"`~Xnf
approved budget 核准预算 Yjc U2S"=P
approved charitable donation 认可慈善捐款 0@-4.I Hl
approved charitable institution 认可慈善机构 ,X^3.ILz
approved currency 核准货币；认可货币 <.n,:ir
approved estimates 核准预算 Qq`S=:}~x
approved estimates of expenditure 核准开支预算 Zpkd8@g@
approved overseas insurer 核准海外保险人 =6Ok4Z
approved overseas trust company 核准海外信托公司 T:@6(_Z
approved pooled investment fund 核准汇集投资基金 H%vfRl3rB
approved provident fund scheme 认可公积金计划 {S{ %KkAV
approved provision 核准拨款 l&+O*=#Hh
approved redeemable share 核准可赎回股份 FAdTm#tgW]
approved regional stock 认可地区性证券 l2St)`K8
approved retirement scheme 认可退休金计划 @^UgdD,BS,
approved subordinated loan 核准附属贷款 KSchgon0V
arbitrage 套戥；套汇；套利 GLtWo+g0
arbitrageur 套戥者；套汇者 HRyFjAR\?
arbitrary amount 临时款项 \s*UUODWK
arrangement 措施；安排；协定 8)1q,[:M
arrears 欠款 m etn&
arrears of pay 欠付薪酬 }g/u.@E
arrears of revenue 逾期未收税款；逾期未收的帐项 GB|>eZLv<
articles of association 组织章程；组织细则；组织章程细则 /&Oo)OB;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2@ ZVEN
ascertainment of profit 确定利润 (Ut8pa+yX
"Asia Clear" “亚洲结算系统”
