allotment 分配；配股 ,
>WH)+a
allotment notice 股份配售通知；配股通知 n1; a~0P
allotment of shares 股份分配 1{M?_~g 4
allowable 可获宽免；免税的 L--
t(G
allowable business loss 可扣除的营业亏损 pT=^ o
allowable expenses 可扣税的支出 ,<Cl^ ^a,
allowance 免税额；津贴；备抵；准备金 8 0Y% C-Y:
allowance for debts 债项的免税额 5:r
AWq
allowance for depreciation by wear and tear 耗损折旧免税额 8` L ]<Dm
allowance for funeral expenses 殡殓费的免税额 uQ 3sRJi
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HsYzIQLL
allowance for repairs and outgoings 修葺及支出方面的免税额 $Z;8@O3
allowance to debtor 给债务人的津贴 o U )(/
alteration of capital 资本更改 G$a
@}9V
alternate trustee 候补受托人 1 )c{;x& W
amalgamation 合并 T"P}` mT
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9X*Z\-
ambit of charges 征税范围；收费范围 CE
M4E
amended valuation 经修订的估值 A o* IshVh
American Commodities Exchange 美国商品交易所 E "*E[>
American Express Bank Limited 美国运通银行 cS Lj\'`b
American Stock Exchange 美国证券交易所 /\Nc6Z/ L
amortization 摊销 #jBmWaP.
amount due from banks 存放银行同业的款项 "<|KR{/+
amount due from banks abroad 存放海外银行同业的款项 `.;U)}Tn
amount due from holding companies 控股公司欠款 Z4G%Ve[
amount due from local banks 存放本港银行同业的款项 0m1V@ 3]7>
amount due to banks 银行同业的存款 D,=~7 /g
amount due to banks abroad 海外银行同业的存款 7W}%ralkg
amount due to holding companies 控股公司存款 1$Dc E>
amount due to local banks 本港银行同业的存款 p[&J l
amount due to outport banks 外埠银行同业的存款 o`,}b1lh
amount for note issue 发行纸币的款额 ~ ?nn(Q-
amount of bond 担保契据的款额 ~hq\XQX
amount of consideration 代价款额 >&HW6
c
amount of contribution 供款数额 +E9G"Z65iP
amount of indebtedness 负债款额 FrMXf,}
amount of principal of the loan 贷款本金额 TAh'u|{u2
amount of rates chargeable 应征差饷数额 # qVvh3#g
amount of share capital 股本额 ;F1y!h67<
amount of sums assured 承保款额 ^}2!fRKAmo
amount of variation 变动幅度 $MvKwQ/
amount of vote 拨款数额 W\j'8^kI9
amount payable 应付款额 Q^<
amM!
amount receivable 应收款额 ,>#\aO1n
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *[cCY!+Qy
analysis 分析 Ag T)J
ancillary risk 附属风险 , L
annual account 周年帐目；周年帐目报表；年度决算；年结 fahQ^#&d`
annual accounting date 年结日期 fwUv FK1G
annual allowance 每年免税额；年积金；年度津贴；年津 '9]?jkl
annual balance 年度余额 :o`
<CO
annual disposable income 每年可动用收入 \
P6 !
annual estimates 周年预算 A __ _|
#R
annual fee 年费 i9 CQ ~
annual general meeting 周年大会 #3Z AMV
annual growth rate 年增率；每年增长率 b`%u}^B {
annual long-term supplement 长期个案每年补助金 EyR /
annual pensionable emolument 可供计算退休金的年薪 >lmqPu f
annual report 年报 Vc(kw7
Annual Report on the Consumer Price Index 《消费物价指数年报》 U}HSL5v
annual return 周年报表；周年申报表；每年报税表格 FLJ&ZU=s
Annual Return Rules 《周年报表规则》 s8 A"x`5(
annual review of consumer prices 每年消费物价回顾 Vxrj(knck,
annual roll-forward basis 逐年延展方式 :)Es]wA#HZ
annual salary 年薪 5G6 P p7[
annual statement 年度报表；年度决算表 #5y+gdN
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;R&W#Q7>3
annuitant 年金受益人 <gX({FA
annuity 年金 cb'Y a_
annuity contract 年金合约 ]~$@x=p2e
annuity on human life 人寿年金 _Cf:\Xs
m
antecedent debt 先前的债项 Ax|'uvVAPT
ante-dated cheque 倒填日期支票 [x?9< #T
anticipated expenditure 预期开支 g#fn ( A
anticipated net profit 预期纯利 Jo qhmn$j
anticipated revenue 预期收入 )y:M8((%
anti-inflation measure 反通货膨胀措施 $#%R _G]
anti-inflationary stance 反通货膨胀立场 6qQ_I 0f
apparent deficit 表面赤字 ~%tVb c
apparent financial solvency 表面偿债能力 oFyB-vpYQV
apparent partner 表面合伙人 VWd`06'BN'
application for personal assessment 个人入息课税申请书 _&G_SNa
application of fund 资金应用 5mVO9Q j
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 s hq
+
appointed actuary 委任精算师 0gOca +&
appointed auditor 委任核数师；委任审计师 H! FaI(YZl
appointed trustee 委任的受托人 /Xc9 }~t6
appointer 委任人 a{^ 2c!
apportioned pro rata 按比例分摊 ,d!@5d&Zi
apportionment 分配；分摊
xIc||o$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lZkJ<*z#
apportionment formula 分摊方程式 (VkO[5j
apportionment of estate duty 遗产税的分摊 B(FM ~TVZ
appraisal 估价；评估 ;9#W# /B
appreciable growth 可观增长 m' j
1
appreciable impact 显着影响 " t O m
appreciable increase 可观增长 $M,Q"QL
appreciation 增值；升值 G{|"WaKW
appreciation against other currencies 相对其他货币升值 kwww5p ["
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O,+9r_Gh
appreciation tax 增值税 $B9?>a| {A
appropriation 拨款；拨用；拨付 39[ylR|\
appropriation account 拨款帐目 1Xh@x
Appropriation Bill 拨款法案 st.{AEv@
appropriation-in-aid system 补助拨款办法 9 M?UPE
approved assets 核准资产 j, %i.[8S
approved basket stock 认可一篮子证券 i t>Bf;
approved budget 核准预算 ~Sf'bj;(
approved charitable donation 认可慈善捐款 s AjUX.c
approved charitable institution 认可慈善机构 GaJE(N
approved currency 核准货币；认可货币 V\n!?1{kdF
approved estimates 核准预算 W! |_ hL
approved estimates of expenditure 核准开支预算 U![$7k>,pr
approved overseas insurer 核准海外保险人 vN]_/T+
approved overseas trust company 核准海外信托公司 B4zuWCE@
approved pooled investment fund 核准汇集投资基金 18kWnF]n=
approved provident fund scheme 认可公积金计划 [
(3 %$?[
approved provision 核准拨款 x U{0rM"
approved redeemable share 核准可赎回股份 +|<bb8%
approved regional stock 认可地区性证券 ^G5 fs' d
approved retirement scheme 认可退休金计划 >#;_Ebl@
approved subordinated loan 核准附属贷款 L*p7|rq$"
arbitrage 套戥；套汇；套利 z 36Y/{>[
arbitrageur 套戥者；套汇者 ? #doH,
arbitrary amount 临时款项 5yJ~ q
arrangement 措施；安排；协定 W?N+7_%'
arrears 欠款 n Jz* }=
arrears of pay 欠付薪酬 1o _Zw.
arrears of revenue 逾期未收税款；逾期未收的帐项 /r&4< @
articles of association 组织章程；组织细则；组织章程细则 X=Y(,ZR(&
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P uQ
ascertainment of profit 确定利润 {65Y Tt%
"Asia Clear" “亚洲结算系统”
