allotment 分配；配股 5pE[}@-c9
allotment notice 股份配售通知；配股通知 6_`x^[r
allotment of shares 股份分配 JU/K\S2%,
allowable 可获宽免；免税的 ;:8_H0X'K
allowable business loss 可扣除的营业亏损 > L?/Ph %d
allowable expenses 可扣税的支出 @M:j~
allowance 免税额；津贴；备抵；准备金 8O("o7~"
allowance for debts 债项的免税额 z Sj.Y{J
allowance for depreciation by wear and tear 耗损折旧免税额 BLuILE:$
allowance for funeral expenses 殡殓费的免税额 9V[ |_
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mS&[<[x
allowance for repairs and outgoings 修葺及支出方面的免税额 l J ;wl|9
allowance to debtor 给债务人的津贴 WI](a8bm
alteration of capital 资本更改 c*HS#C7' 2
alternate trustee 候补受托人 G@
BrU q
amalgamation 合并
VG q'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <y(>z*T;
ambit of charges 征税范围；收费范围 2 ,E&}a|;b
amended valuation 经修订的估值 hTf]t
American Commodities Exchange 美国商品交易所 I6 {}S6
American Express Bank Limited 美国运通银行 P_,f
American Stock Exchange 美国证券交易所 9@:H9" w
amortization 摊销 9\R:J" X
amount due from banks 存放银行同业的款项 Rfeiv
amount due from banks abroad 存放海外银行同业的款项 `f8{ ^Rau
amount due from holding companies 控股公司欠款 !+JSg uy
amount due from local banks 存放本港银行同业的款项 ShF
][v1L
amount due to banks 银行同业的存款 DIkD6n?V
amount due to banks abroad 海外银行同业的存款 x4 4)o:
amount due to holding companies 控股公司存款 1sGkbfh{t
amount due to local banks 本港银行同业的存款 LN " bGe
amount due to outport banks 外埠银行同业的存款 V0c*M>V
amount for note issue 发行纸币的款额 g@`14U/|
amount of bond 担保契据的款额 -gv @
.# N
amount of consideration 代价款额 no)Spo'
amount of contribution 供款数额 U$ _?T-x
amount of indebtedness 负债款额 D>VI{p
amount of principal of the loan 贷款本金额 Cdot l$'
amount of rates chargeable 应征差饷数额 xJJ
lV P
amount of share capital 股本额 el;^cMY
amount of sums assured 承保款额 Tf21K9+`L
amount of variation 变动幅度 1;080| ,s
amount of vote 拨款数额 )P B&w
%J
amount payable 应付款额 {ZY^tT
sY
amount receivable 应收款额 Bl3G_Ep
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *x)WF;(]g
analysis 分析 rcOpOoU |
ancillary risk 附属风险 t A\N$
annual account 周年帐目；周年帐目报表；年度决算；年结 0 r_8/|N#
annual accounting date 年结日期 7.hVbjy'-
annual allowance 每年免税额；年积金；年度津贴；年津 7==Uz?}C
annual balance 年度余额 vXq=f:y4
annual disposable income 每年可动用收入 ]J~37 35]
annual estimates 周年预算 rRYP~
$c
annual fee 年费 R^f~aLl
annual general meeting 周年大会 F2AM/m^!q
annual growth rate 年增率；每年增长率 Op~sR ^ez
annual long-term supplement 长期个案每年补助金 D$Y Ai% *H
annual pensionable emolument 可供计算退休金的年薪 p%]* I ?
annual report 年报 NA]7qb%%<
Annual Report on the Consumer Price Index 《消费物价指数年报》 jf$6{zO6j
annual return 周年报表；周年申报表；每年报税表格 B[S.6 "/H
Annual Return Rules 《周年报表规则》 >Y1?`
annual review of consumer prices 每年消费物价回顾 9c=Y+=<
annual roll-forward basis 逐年延展方式 ! })/x~~e
annual salary 年薪 ^ Gq2"rDM
annual statement 年度报表；年度决算表 ?*9U
d
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 #CW]70H`
annuitant 年金受益人 UH%oGp$ykX
annuity 年金 9hmCvQgtf
annuity contract 年金合约 8rGW G
annuity on human life 人寿年金 0u'4kF!P!
antecedent debt 先前的债项 TEh]-x`
ante-dated cheque 倒填日期支票 wI1[I
anticipated expenditure 预期开支 ^ B=x-G.
anticipated net profit 预期纯利 )>\ J~{
anticipated revenue 预期收入 e,Gv~ae9
anti-inflation measure 反通货膨胀措施 x
+q"%9.c
anti-inflationary stance 反通货膨胀立场 ]i8K )/
apparent deficit 表面赤字 6pLB`1[v
apparent financial solvency 表面偿债能力 SL hki)|
apparent partner 表面合伙人 K.*?\)&
application for personal assessment 个人入息课税申请书 HdJLD+k /
application of fund 资金应用 ^;6~=@#*C
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 {l0 ;G) -
appointed actuary 委任精算师 )XnG.T{0|
appointed auditor 委任核数师；委任审计师 3+E J %
appointed trustee 委任的受托人 prlB9,3|C
appointer 委任人 f8#WT$Ewy
apportioned pro rata 按比例分摊 YRG+I GX
apportionment 分配；分摊 &VY;Al
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]n _-
apportionment formula 分摊方程式 it&c
,+8
apportionment of estate duty 遗产税的分摊 >m:.5][yu
appraisal 估价；评估 q&<#)#+
appreciable growth 可观增长 (e= ksah3>
appreciable impact 显着影响 0k:&7(j
appreciable increase 可观增长 T9t9])
appreciation 增值；升值 $a15
8
appreciation against other currencies 相对其他货币升值 a_waL
H/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "2HRuqf
appreciation tax 增值税 p $?c>lim
appropriation 拨款；拨用；拨付 [l- zU}u&v
appropriation account 拨款帐目 CBnD)1b\
Appropriation Bill 拨款法案 S4qh8c
appropriation-in-aid system 补助拨款办法 ]WWre},
approved assets 核准资产 hO ;bnt%(
approved basket stock 认可一篮子证券 \$?[>=<wB
approved budget 核准预算 JEdtj1v{O
approved charitable donation 认可慈善捐款 D ECX18D
approved charitable institution 认可慈善机构 vEtogkFA"
approved currency 核准货币；认可货币 thip fS
approved estimates 核准预算 66p_d' U
approved estimates of expenditure 核准开支预算
S/~6%uJ
approved overseas insurer 核准海外保险人 'x+0
yd
approved overseas trust company 核准海外信托公司 XhWMvme
approved pooled investment fund 核准汇集投资基金 IH\k_Yf# u
approved provident fund scheme 认可公积金计划 O<6/0ub&+h
approved provision 核准拨款 2mu~hJ
approved redeemable share 核准可赎回股份 M\\T Q(B
approved regional stock 认可地区性证券 ;f= :~go
approved retirement scheme 认可退休金计划 uqTOEHH7
approved subordinated loan 核准附属贷款 4TwU0N+>
arbitrage 套戥；套汇；套利 Pk8L- [&v
arbitrageur 套戥者；套汇者 7 aD I6G
arbitrary amount 临时款项 _N/]&|.. !
arrangement 措施；安排；协定 <Cg;l<$`b
arrears 欠款 a(x[+ El
arrears of pay 欠付薪酬 xBgf)'W_Z
arrears of revenue 逾期未收税款；逾期未收的帐项 1yX&iO^d
articles of association 组织章程；组织细则；组织章程细则 R3?~+ y&
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o<Y|N
ascertainment of profit 确定利润 3C_g)5
_:
"Asia Clear" “亚洲结算系统”
