allowance for funeral expenses 殡殓费的免税额

    allowance for inflation 为通货膨胀而预留的款项；通胀准备金

    allowance for repairs and outgoings 修葺及支出方面的免税额

    allowance to debtor 给债务人的津贴

    alteration of capital 资本更改

    alternate trustee 候补受托人

    amalgamation 合并

    ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕

    ambit of charges 征税范围；收费范围

    amended valuation 经修订的估值

    American Commodities Exchange 美国商品交易所

    American Express Bank Limited 美国运通银行

    American Stock Exchange 美国证券交易所

    amortization 摊销

    amount due from banks 存放银行同业的款项

    amount due from banks abroad 存放海外银行同业的款项

    amount due from holding companies 控股公司欠款

    amount due from local banks 存放本港银行同业的款项

    amount due to banks 银行同业的存款

    amount due to banks abroad 海外银行同业的存款

    amount due to holding companies 控股公司存款

    amount due to local banks 本港银行同业的存款

    amount due to outport banks 外埠银行同业的存款

    amount for note issue 发行纸币的款额

    amount of bond 担保契据的款额

    amount of consideration 代价款额

    amount of contribution 供款数额

    amount of indebtedness 负债款额

    amount of principal of the loan 贷款本金额

    amount of rates chargeable 应征差饷数额

    amount of share capital 股本额

    amount of sums assured 承保款额

    amount of variation 变动幅度

    amount of vote 拨款数额

    amount payable 应付款额

    amount receivable 应收款额

    Amsterdam Stock Exchange 阿姆斯特丹证券交易所

    analysis 分析

    ancillary risk 附属风险

    annual account 周年帐目；周年帐目报表；年度决算；年结

    annual accounting date 年结日期

    annual allowance 每年免税额；年积金；年度津贴；年津

    annual balance 年度余额

    annual disposable income 每年可动用收入

    annual estimates 周年预算

    annual fee 年费

    annual general meeting 周年大会

    annual growth rate 年增率；每年增长率

    annual long-term supplement 长期个案每年补助金

    annual pensionable emolument 可供计算退休金的年薪

    annual report 年报

    Annual Report on the Consumer Price Index 《消费物价指数年报》

    annual return 周年报表；周年申报表；每年报税表格

    Annual Return Rules 《周年报表规则》

    annual review of consumer prices 每年消费物价回顾

    annual roll-forward basis 逐年延展方式

    annual salary 年薪

    annual statement 年度报表；年度决算表

    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

    annuitant 年金受益人

    annuity 年金

    annuity contract 年金合约

    annuity on human life 人寿年金

    antecedent debt 先前的债项

    ante-dated cheque 倒填日期支票

    anticipated expenditure 预期开支

    anticipated net profit 预期纯利

    anticipated revenue 预期收入

    anti-inflation measure 反通货膨胀措施

    anti-inflationary stance 反通货膨胀立场

    apparent deficit 表面赤字

    apparent financial solvency 表面偿债能力

    apparent partner 表面合伙人

    application for personal assessment 个人入息课税申请书

    application of fund 资金应用

    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

    appointed actuary 委任精算师

    appointed auditor 委任核数师；委任审计师

    appointed trustee 委任的受托人

    appointer 委任人

    apportioned pro rata 按比例分摊

    apportionment 分配；分摊

    Apportionment Act [United Kingdom] 《分摊法令》〔英国〕

    apportionment formula 分摊方程式

    apportionment of estate duty 遗产税的分摊

    appraisal 估价；评估

    appreciable growth 可观增长

    appreciable impact 显着影响

    appreciable increase 可观增长

    appreciation 增值；升值

    appreciation against other currencies 相对其他货币升值

    appreciation of the exchange value of Hong Kong dollar 港元汇值上升

    appreciation tax 增值税

    appropriation 拨款；拨用；拨付

    appropriation account 拨款帐目

    Appropriation Bill 拨款法案

    appropriation-in-aid system 补助拨款办法