allotment 分配；配股 ^x %yIS
allotment notice 股份配售通知；配股通知 #\iQ`Q<B
allotment of shares 股份分配 (w?@qs!
allowable 可获宽免；免税的 ' A= x
allowable business loss 可扣除的营业亏损 K
4I ?1
allowable expenses 可扣税的支出 Yt!UIl\<
allowance 免税额；津贴；备抵；准备金 S1wt>}w0$
allowance for debts 债项的免税额 5NbI Vz
allowance for depreciation by wear and tear 耗损折旧免税额 j/wG0 ~<kz
allowance for funeral expenses 殡殓费的免税额 ):jK sP
,
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;%odN
d
allowance for repairs and outgoings 修葺及支出方面的免税额 m C_v!nL.
allowance to debtor 给债务人的津贴 MOP
%vS
alteration of capital 资本更改 %Vrl"4^}t
alternate trustee 候补受托人 E}mnGe
amalgamation 合并 \TkBV?W
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Lo @
mQ
ambit of charges 征税范围；收费范围 %I;ej{*c
amended valuation 经修订的估值 %Y:'5\^lC
American Commodities Exchange 美国商品交易所 SQWwxFJ
American Express Bank Limited 美国运通银行 =:v \}/
American Stock Exchange 美国证券交易所 .l" _f
amortization 摊销 aePh
tQ
F
amount due from banks 存放银行同业的款项 ( )v[@"J
amount due from banks abroad 存放海外银行同业的款项 /A[AHJ<[?
amount due from holding companies 控股公司欠款 37x2fnC
amount due from local banks 存放本港银行同业的款项 yPn5l/pDDr
amount due to banks 银行同业的存款 '81$8xxdY
amount due to banks abroad 海外银行同业的存款 6cVaO@/(
amount due to holding companies 控股公司存款 d%VGfSrKq
amount due to local banks 本港银行同业的存款 1wuLw Ad
amount due to outport banks 外埠银行同业的存款 k# ZO4
amount for note issue 发行纸币的款额 DY^q_+[ V
amount of bond 担保契据的款额 nsij;C
amount of consideration 代价款额 }4i jLX>b
amount of contribution 供款数额 ik_Ll|
amount of indebtedness 负债款额 5R?iTB1,
amount of principal of the loan 贷款本金额 ,'m<um
amount of rates chargeable 应征差饷数额 a " EP `
amount of share capital 股本额 k4'rDJfB
amount of sums assured 承保款额 Xl; u
amount of variation 变动幅度 / @lXQM9 T
amount of vote 拨款数额 nYY@+%` ]z
amount payable 应付款额 EN` -- ^
amount receivable 应收款额 -OZ Xl
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &Ph@uZ \
analysis 分析 \;I%>yOIu
ancillary risk 附属风险 Q?L-6]pg
annual account 周年帐目；周年帐目报表；年度决算；年结 Y b]eWLv
annual accounting date 年结日期 6Y)'p
.+g
annual allowance 每年免税额；年积金；年度津贴；年津 |L.QIr,jCC
annual balance 年度余额 x,@ cU}D
annual disposable income 每年可动用收入 s[ nXr
annual estimates 周年预算 r^n%PH <
annual fee 年费 o?b$}Qrl
annual general meeting 周年大会 L qMH]W
annual growth rate 年增率；每年增长率 WM*[+8h
annual long-term supplement 长期个案每年补助金 X2(TuR*t
annual pensionable emolument 可供计算退休金的年薪 #n]js7
annual report 年报 ,m{Zn"?kS
Annual Report on the Consumer Price Index 《消费物价指数年报》 {1'X S,2
annual return 周年报表；周年申报表；每年报税表格 `]#D dJ_|
Annual Return Rules 《周年报表规则》 -@Mr!!t?N
annual review of consumer prices 每年消费物价回顾 tcSn`+Bu_`
annual roll-forward basis 逐年延展方式 :@KWp{ D7
annual salary 年薪 W=&\d`><k
annual statement 年度报表；年度决算表 @ >%I\
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 [53 rSr
annuitant 年金受益人 5 .0BaVwi
annuity 年金 m!e r "0
annuity contract 年金合约 D!Owm&We
annuity on human life 人寿年金 H\W60|z9
antecedent debt 先前的债项 CA7tI >y_
ante-dated cheque 倒填日期支票 -1Yt3M&
anticipated expenditure 预期开支 NYM$0v`0YK
anticipated net profit 预期纯利 <oS2a/Nd
anticipated revenue 预期收入 _=3H!b =
anti-inflation measure 反通货膨胀措施 J )oa:Q
anti-inflationary stance 反通货膨胀立场
,u-i9`B
apparent deficit 表面赤字 ]t\fw
'
apparent financial solvency 表面偿债能力 2 .p7fu
apparent partner 表面合伙人 3cBuqQ
application for personal assessment 个人入息课税申请书 -d[9mS
application of fund 资金应用 L}P<iB
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 Vx;f/CH3!
appointed actuary 委任精算师 QY 8I_VF
appointed auditor 委任核数师；委任审计师 Y
6K<e:Y
appointed trustee 委任的受托人 f7)}A/$4+
appointer 委任人 Os?G_ziIB
apportioned pro rata 按比例分摊 w z +
apportionment 分配；分摊 _Xlf}BE
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ELk$ lm& @
apportionment formula 分摊方程式 QzT ) PtX
apportionment of estate duty 遗产税的分摊 <8|vj 2d2
appraisal 估价；评估 w1KLQd:yq
appreciable growth 可观增长 :iD( [V
appreciable impact 显着影响 yeFt0\=H
appreciable increase 可观增长 u3R0_8
_.w
appreciation 增值；升值 f]^( |*6
appreciation against other currencies 相对其他货币升值 F[ N{7C3
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )a .w4dH
appreciation tax 增值税 W#$ pt>h)
appropriation 拨款；拨用；拨付 HTao)`.
appropriation account 拨款帐目 hz g&OW=:
Appropriation Bill 拨款法案 =O?<WJoK
appropriation-in-aid system 补助拨款办法 -PbGNF
approved assets 核准资产 /( 8Usu?g.
approved basket stock 认可一篮子证券 ;eI,1
[_
approved budget 核准预算 5u'"m
<4
approved charitable donation 认可慈善捐款 B=%cXW,
approved charitable institution 认可慈善机构 9w[7X"#n
approved currency 核准货币；认可货币 B'"C?d
<7
approved estimates 核准预算 pa N )t
approved estimates of expenditure 核准开支预算 7G.IGXK$
approved overseas insurer 核准海外保险人 /k|y \'<
approved overseas trust company 核准海外信托公司 ^&am ]W;T
approved pooled investment fund 核准汇集投资基金 XE[~!
>'
approved provident fund scheme 认可公积金计划 J
[J,
approved provision 核准拨款 51;V#@CsQ
approved redeemable share 核准可赎回股份 v*7}ux8
approved regional stock 认可地区性证券 B
_i@D?bTD
approved retirement scheme 认可退休金计划 <_=a 1x
approved subordinated loan 核准附属贷款 Aa[p7{e
arbitrage 套戥；套汇；套利 #WwQ^6ESc
arbitrageur 套戥者；套汇者 |!euty ::
arbitrary amount 临时款项 +e);lS"+/
arrangement 措施；安排；协定 ?k<i e2
arrears 欠款 G4{ zt3{
arrears of pay 欠付薪酬 q]T {g*lT
arrears of revenue 逾期未收税款；逾期未收的帐项 KFCrJ )
articles of association 组织章程；组织细则；组织章程细则 t%Vc1H2}
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x[
U/
8#f&
ascertainment of profit 确定利润 >KH.~Jfy
"Asia Clear" “亚洲结算系统”
