allotment 分配；配股
i
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allotment notice 股份配售通知；配股通知 V)pn)no'V
allotment of shares 股份分配 72i ]`
allowable 可获宽免；免税的 "hE/f~\
allowable business loss 可扣除的营业亏损 @k<
e] @r
allowable expenses 可扣税的支出 =O~ J
allowance 免税额；津贴；备抵；准备金 JpI (Vcd
allowance for debts 债项的免税额 33R1<dRk
allowance for depreciation by wear and tear 耗损折旧免税额 tQ:g#EqL9B
allowance for funeral expenses 殡殓费的免税额 {c
82bFiv
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "7w~0?}
allowance for repairs and outgoings 修葺及支出方面的免税额 g&79?h4UXQ
allowance to debtor 给债务人的津贴 trl:\m
alteration of capital 资本更改 WO}l&Q
alternate trustee 候补受托人 "ITC P<+
amalgamation 合并 y15 MWZ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UU7E+4O&
ambit of charges 征税范围；收费范围 o+NPe36
amended valuation 经修订的估值 \vH /bL
American Commodities Exchange 美国商品交易所 4yZ'+\ +I
American Express Bank Limited 美国运通银行 dwH8Zg$B
American Stock Exchange 美国证券交易所 ;8| D4+
amortization 摊销 |*G$ilu
amount due from banks 存放银行同业的款项 |igr3p5Fw
amount due from banks abroad 存放海外银行同业的款项 PZT ]H?
amount due from holding companies 控股公司欠款 mYU7b8x_
amount due from local banks 存放本港银行同业的款项 TT85
G&#
amount due to banks 银行同业的存款 5}
v(Ks>
amount due to banks abroad 海外银行同业的存款 2s^9q9NS"
amount due to holding companies 控股公司存款 P^lzl:|
amount due to local banks 本港银行同业的存款 2
}9of[
amount due to outport banks 外埠银行同业的存款 |JUb 1|gi
amount for note issue 发行纸币的款额 uTWij4)a
amount of bond 担保契据的款额 0Q>yv;M
amount of consideration 代价款额 gY\g+df-
amount of contribution 供款数额 sI M^e
amount of indebtedness 负债款额 Lip(r3
amount of principal of the loan 贷款本金额 Sckt g p8
amount of rates chargeable 应征差饷数额 [lU0TDq
amount of share capital 股本额 bqo+ b{i\
amount of sums assured 承保款额 AX `>y@I
amount of variation 变动幅度 +hUS
sR&
amount of vote 拨款数额 A#b`{C~l
amount payable 应付款额 G }2DZ=&>'
amount receivable 应收款额 !!{!T;)l
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5B|
&+7dCw
analysis 分析 ;s^br17z~
ancillary risk 附属风险 '7Ad:em
annual account 周年帐目；周年帐目报表；年度决算；年结 {6y@;Fd
annual accounting date 年结日期 A:-M RhE9X
annual allowance 每年免税额；年积金；年度津贴；年津 v+), u
j
annual balance 年度余额 =XRTeIZ
annual disposable income 每年可动用收入 YK=o[nPmK
annual estimates 周年预算 B-R& v8F
annual fee 年费 Mk3~%`
annual general meeting 周年大会 v U4G w4
annual growth rate 年增率；每年增长率 *mv Dh9v
annual long-term supplement 长期个案每年补助金 35;UE2d)<
annual pensionable emolument 可供计算退休金的年薪 t PJW|wo
annual report 年报 6~oo.6bA
Annual Report on the Consumer Price Index 《消费物价指数年报》 Gp l
annual return 周年报表；周年申报表；每年报税表格 NcuZ w?
Annual Return Rules 《周年报表规则》 UY ^dFbJ
annual review of consumer prices 每年消费物价回顾 q 7z;b A
annual roll-forward basis 逐年延展方式 ( plsL
annual salary 年薪
~.:9~(2;
annual statement 年度报表；年度决算表 (O[:-Aqm
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 Q; V
*M
annuitant 年金受益人 u|.c?fW'3
annuity 年金 w[K!
m.p,u
annuity contract 年金合约 >`0l"K<
annuity on human life 人寿年金 ]-rhc.Gk@1
antecedent debt 先前的债项 @nh* H{
ante-dated cheque 倒填日期支票 4lb(qKea
anticipated expenditure 预期开支 & rc]3!
B
anticipated net profit 预期纯利 XEUy,>mR
anticipated revenue 预期收入 9Kp zj43
anti-inflation measure 反通货膨胀措施 wU"0@^k]<
anti-inflationary stance 反通货膨胀立场 |}FK;@'I 6
apparent deficit 表面赤字 8E/wUN,Lxj
apparent financial solvency 表面偿债能力 [|vE*&:uO
apparent partner 表面合伙人 , GU|3
application for personal assessment 个人入息课税申请书 odPdWV,&*
application of fund 资金应用 v
M lT
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 Ala~4_" WL
appointed actuary 委任精算师 doX8Tq
appointed auditor 委任核数师；委任审计师 I7S#vIMXR.
appointed trustee 委任的受托人 l%f &vOcd
appointer 委任人 Y
K
WiZ
apportioned pro rata 按比例分摊 ^D}]7y|fm
apportionment 分配；分摊 m|CB')
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3Ilf
lXb
apportionment formula 分摊方程式 &*e(
apportionment of estate duty 遗产税的分摊 en5sqKqh+
appraisal 估价；评估 #s}c
K
appreciable growth 可观增长 7GFE5>H
appreciable impact 显着影响 _MI8P/
appreciable increase 可观增长 =_"[ &^
appreciation 增值；升值 IAl X^6s
*
appreciation against other currencies 相对其他货币升值 j "^V?e5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )' hOW*v
appreciation tax 增值税 O:I"<w 9_1
appropriation 拨款；拨用；拨付 MjNq8 '$"
appropriation account 拨款帐目 l
Qq&tz,
Appropriation Bill 拨款法案 5gg
Yg $
appropriation-in-aid system 补助拨款办法 )tD[Ffvr
approved assets 核准资产 q!O B?03n
approved basket stock 认可一篮子证券 v90)G8|q
approved budget 核准预算 h(>eHP
approved charitable donation 认可慈善捐款 "R!) "B ==
approved charitable institution 认可慈善机构
7<Yf
approved currency 核准货币；认可货币 G9|w
o)N
approved estimates 核准预算 V~~4<?=
A
approved estimates of expenditure 核准开支预算 f~r q) 2V:
approved overseas insurer 核准海外保险人 Jfe<$-$$7
approved overseas trust company 核准海外信托公司 B(zcoWQ*B
approved pooled investment fund 核准汇集投资基金 f)b+ >
!
approved provident fund scheme 认可公积金计划 O^L#(8b C
approved provision 核准拨款 ;/79tlwq
approved redeemable share 核准可赎回股份 &hSABtr}
approved regional stock 认可地区性证券 [#3*R_#8R
approved retirement scheme 认可退休金计划 j} .,|7X
approved subordinated loan 核准附属贷款 C
-:lM1
arbitrage 套戥；套汇；套利 q; n
arbitrageur 套戥者；套汇者 Y+kfMA v
arbitrary amount 临时款项 lR8Lfa*/7
arrangement 措施；安排；协定 5L!cS+QNU
arrears 欠款 e6(Pw20)s
arrears of pay 欠付薪酬 e{}
o QK
arrears of revenue 逾期未收税款；逾期未收的帐项 ; dR4a@
articles of association 组织章程；组织细则；组织章程细则 ]}z a
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m8:9 Uv
ascertainment of profit 确定利润 ..=WG @>$+
"Asia Clear" “亚洲结算系统”
