allotment 分配；配股 .eorwj]yb
allotment notice 股份配售通知；配股通知
><. *5q
allotment of shares 股份分配 Okd. ~
allowable 可获宽免；免税的 ?5^DQ|Hg ^
allowable business loss 可扣除的营业亏损 I"Q U{]|J
allowable expenses 可扣税的支出 DeeV;?:
allowance 免税额；津贴；备抵；准备金 d+5v[x~'
allowance for debts 债项的免税额 (/ 9 erfuJ
allowance for depreciation by wear and tear 耗损折旧免税额 >z% WW&Z'
allowance for funeral expenses 殡殓费的免税额 0zsmZ]b5E
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [r9HYju =
allowance for repairs and outgoings 修葺及支出方面的免税额 gR_Exs'K
allowance to debtor 给债务人的津贴 B?e]
H t
alteration of capital 资本更改 ixoN#'y<"
alternate trustee 候补受托人 p;D
{?H/
amalgamation 合并 l1 _"9a%H
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gNkBHwv
ambit of charges 征税范围；收费范围 K$s{e0
79
amended valuation 经修订的估值 e?
|4O< @
American Commodities Exchange 美国商品交易所 Gv[(0
American Express Bank Limited 美国运通银行 /^gu&xnS
American Stock Exchange 美国证券交易所 <^W5UU#Pg
amortization 摊销 vIZF I
amount due from banks 存放银行同业的款项 J$T(p%
amount due from banks abroad 存放海外银行同业的款项 b &d4( dk
amount due from holding companies 控股公司欠款 ^gY'^2bzxu
amount due from local banks 存放本港银行同业的款项 IJ :J H=8
amount due to banks 银行同业的存款 l%?()]y
amount due to banks abroad 海外银行同业的存款 {d)L0KXK
amount due to holding companies 控股公司存款 \ NKw,`/
amount due to local banks 本港银行同业的存款 YM
.
amount due to outport banks 外埠银行同业的存款 rZ.z!10
amount for note issue 发行纸币的款额 s heCwhV
amount of bond 担保契据的款额 <^9 42y-=
amount of consideration 代价款额 5Q8s
{WQ
amount of contribution 供款数额 K!2%8Ej,J
amount of indebtedness 负债款额 wS
>S\,LV
amount of principal of the loan 贷款本金额 r]aI=w<(f
amount of rates chargeable 应征差饷数额 F ^m;xy
amount of share capital 股本额 rd =+[:7L
amount of sums assured 承保款额 ",Fvv
amount of variation 变动幅度 *<h )q)HS
amount of vote 拨款数额 ^V]IPGV
amount payable 应付款额 ,Vof<,x0
amount receivable 应收款额 ~\<L74BB
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2p58_^l
analysis 分析 YOA)paq+
ancillary risk 附属风险 fhC| =0XB
annual account 周年帐目；周年帐目报表；年度决算；年结 >McEuoZ x9
annual accounting date 年结日期 HXPq+
annual allowance 每年免税额；年积金；年度津贴；年津 !-&;t7R
annual balance 年度余额
5{v uN)K3
annual disposable income 每年可动用收入 5 v=e(Ph +
annual estimates 周年预算 ` joyHKZI.
annual fee 年费 !HP=Rgh
annual general meeting 周年大会 {K:
] dO
annual growth rate 年增率；每年增长率 F%O+w;J4
annual long-term supplement 长期个案每年补助金 gr# |ZK.`
annual pensionable emolument 可供计算退休金的年薪 9oG )\M.6w
annual report 年报 a(G
}<
Annual Report on the Consumer Price Index 《消费物价指数年报》 .S* sGa uM
annual return 周年报表；周年申报表；每年报税表格 c'5ls7?}O{
Annual Return Rules 《周年报表规则》 CT'#~~QB
annual review of consumer prices 每年消费物价回顾 s k3 AwG;A
annual roll-forward basis 逐年延展方式 $s 'n]]Wq
annual salary 年薪 ocZ^rqo2w
annual statement 年度报表；年度决算表 Y n0iu$;n
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 H6/ gRv@
annuitant 年金受益人 ),^pi?
annuity 年金 rfr]bq5
annuity contract 年金合约 9o3?
annuity on human life 人寿年金 lnF{5zc
antecedent debt 先前的债项
IA`Lp3Z
ante-dated cheque 倒填日期支票 Q5sJ|]Bc
anticipated expenditure 预期开支 y'non 0P.
anticipated net profit 预期纯利 ,K|UUosS-#
anticipated revenue 预期收入 )l`VE _(|
anti-inflation measure 反通货膨胀措施 @3S:W2k
anti-inflationary stance 反通货膨胀立场 <|w(Sn
apparent deficit 表面赤字 N:Ir63X*#
apparent financial solvency 表面偿债能力 vTIRydg2b
apparent partner 表面合伙人 .8;0O
M
application for personal assessment 个人入息课税申请书 k)W&ZY
application of fund 资金应用 \l`{u)V
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]^gT '
appointed actuary 委任精算师 ;<nJBZB9u
appointed auditor 委任核数师；委任审计师
>5D;uTy
u
appointed trustee 委任的受托人 _6g(C_m'T?
appointer 委任人 Wv ~&Qh}
apportioned pro rata 按比例分摊 %joU}G ;"
apportionment 分配；分摊 #q xo1uV(c
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $I4Wl:(~}
apportionment formula 分摊方程式 9n"MNedqH
apportionment of estate duty 遗产税的分摊 =1<v1s|)q
appraisal 估价；评估
;kT~&.,y
appreciable growth 可观增长 *.Z~f"SZy*
appreciable impact 显着影响 \^jRMIM==
appreciable increase 可观增长 QGE0pWL-a
appreciation 增值；升值 sk
AF6n
appreciation against other currencies 相对其他货币升值 oArJ%Y>
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
x0) WrDb
appreciation tax 增值税 q1m{G1W
n
appropriation 拨款；拨用；拨付 Pw5[X5.DX
appropriation account 拨款帐目 TO G:N~
Appropriation Bill 拨款法案 tf[)| /M
appropriation-in-aid system 补助拨款办法 | IS$Om
approved assets 核准资产 0Q)Y
Z2
approved basket stock 认可一篮子证券 '|<S`,'#hg
approved budget 核准预算 pbw{EzM
approved charitable donation 认可慈善捐款 +d(|Jid
approved charitable institution 认可慈善机构 {<?8Y
approved currency 核准货币；认可货币 w
N :"(mQ
approved estimates 核准预算 ;|:R*(2
approved estimates of expenditure 核准开支预算 v *`M3jb
approved overseas insurer 核准海外保险人 II Amx[ b
approved overseas trust company 核准海外信托公司 )V&hS5P=S
approved pooled investment fund 核准汇集投资基金 syI|gANT/r
approved provident fund scheme 认可公积金计划 J ;4 aghzY
approved provision 核准拨款 N,3iSH=cN[
approved redeemable share 核准可赎回股份 l,zhBnD
approved regional stock 认可地区性证券 &So1;RR,_M
approved retirement scheme 认可退休金计划 gYe6(l7m
approved subordinated loan 核准附属贷款 B&6 lG!K'?
arbitrage 套戥；套汇；套利 C7DwA/$D
arbitrageur 套戥者；套汇者 n|KY cU#
arbitrary amount 临时款项 "M3;>"`G
arrangement 措施；安排；协定 s[t<2)i
arrears 欠款 ml /S|`Drk
arrears of pay 欠付薪酬 G8!|Lo
arrears of revenue 逾期未收税款；逾期未收的帐项 W+$G{XSr5C
articles of association 组织章程；组织细则；组织章程细则 ),|z4~
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .t/@d(R
ascertainment of profit 确定利润 U3Z-1G~* r
"Asia Clear" “亚洲结算系统”
