allotment 分配；配股 $<2r;'?0D
allotment notice 股份配售通知；配股通知 HDYr?t~V
allotment of shares 股份分配 ?U~C= F ?K
allowable 可获宽免；免税的 jdQ`Y+BC
allowable business loss 可扣除的营业亏损 n'0^l?V
allowable expenses 可扣税的支出 5+b[-Daz
allowance 免税额；津贴；备抵；准备金 {gluK# Qm
allowance for debts 债项的免税额 i 4
KW
allowance for depreciation by wear and tear 耗损折旧免税额 < i* v
allowance for funeral expenses 殡殓费的免税额 ex7zg!
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M
*BDrM
allowance for repairs and outgoings 修葺及支出方面的免税额 @
jO3+
allowance to debtor 给债务人的津贴 S*],18z?
alteration of capital 资本更改 _)Q) tOW
alternate trustee 候补受托人 %TxF dF{A
amalgamation 合并 -0PT(gx
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U .hV1
ambit of charges 征税范围；收费范围 : L&Bbw (
amended valuation 经修订的估值 UA/Q3)
American Commodities Exchange 美国商品交易所 rOw"" mE
American Express Bank Limited 美国运通银行 DCM ,|FE
American Stock Exchange 美国证券交易所 ;rJR+wpNa
amortization 摊销 8AT;9wZqt
amount due from banks 存放银行同业的款项 Hv(0<k6oH
amount due from banks abroad 存放海外银行同业的款项 ln)_Jf1r
amount due from holding companies 控股公司欠款 7 }>j [
amount due from local banks 存放本港银行同业的款项 _KC)f'Cx
amount due to banks 银行同业的存款 b gGd
amount due to banks abroad 海外银行同业的存款 Bvz l*
&?
amount due to holding companies 控股公司存款 <",4 O
amount due to local banks 本港银行同业的存款 ibex:W^
amount due to outport banks 外埠银行同业的存款 UvRa7[<y%%
amount for note issue 发行纸币的款额 9k L'"0c
amount of bond 担保契据的款额 +I#4+0f
amount of consideration 代价款额 z+F
hW ze
amount of contribution 供款数额
5i7,s
amount of indebtedness 负债款额 CFAz /x@%
amount of principal of the loan 贷款本金额 -X5rGp++
amount of rates chargeable 应征差饷数额 !YSAQi
;I
amount of share capital 股本额 16)@<7b]J
amount of sums assured 承保款额 9+U%k(9
amount of variation 变动幅度 S{{D G
amount of vote 拨款数额 #sdW3m_%
amount payable 应付款额 P!:Y<p{=>
amount receivable 应收款额 ^RrufwUA
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *DObtS_
6
analysis 分析 ym:^Y-^iV
ancillary risk 附属风险 p>h B &h
annual account 周年帐目；周年帐目报表；年度决算；年结 Bu">)AnN
annual accounting date 年结日期 |[(4
h
annual allowance 每年免税额；年积金；年度津贴；年津 z6S
N
annual balance 年度余额 Dg%zN i2GS
annual disposable income 每年可动用收入 bVSa}&*k M
annual estimates 周年预算 g
#u1.|s&p
annual fee 年费 :M 9'wg
annual general meeting 周年大会 -MOPm]iA
annual growth rate 年增率；每年增长率 q Pu xYU
annual long-term supplement 长期个案每年补助金 7)S`AQ2:)
annual pensionable emolument 可供计算退休金的年薪 1B
w
CJ7?8
annual report 年报 +u'
?VBv
Annual Report on the Consumer Price Index 《消费物价指数年报》 2-j+-B|i
annual return 周年报表；周年申报表；每年报税表格 hL~@Ah5&t
Annual Return Rules 《周年报表规则》 1U.se` L
annual review of consumer prices 每年消费物价回顾 o{pQDI {R
annual roll-forward basis 逐年延展方式 )(TaVHJR
annual salary 年薪 JVf8KHDj
annual statement 年度报表；年度决算表 k-xh-&
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 [5,aBf) X
annuitant 年金受益人 |lOxRU f~
annuity 年金 <iunDL0
annuity contract 年金合约 )Y}t~ Zfx
annuity on human life 人寿年金 "{105&c\
antecedent debt 先前的债项 YlwCl4hq
ante-dated cheque 倒填日期支票 1O*5>dkX;%
anticipated expenditure 预期开支 &0SX* KyI
anticipated net profit 预期纯利 0R
AmwfXm
anticipated revenue 预期收入 eWS[|' dl
anti-inflation measure 反通货膨胀措施 &!]$ #
anti-inflationary stance 反通货膨胀立场 a_4 Ny
apparent deficit 表面赤字 )Q9m,/F
apparent financial solvency 表面偿债能力 \.2?951}
apparent partner 表面合伙人 M 8a^yoZn
application for personal assessment 个人入息课税申请书 =i }
application of fund 资金应用 K,bv\j;f
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 ~4y&]:I
appointed actuary 委任精算师 evNo(U\ C
appointed auditor 委任核数师；委任审计师 I>o+INb:
appointed trustee 委任的受托人 \{@s@VBx[
appointer 委任人 >J^bs &j
apportioned pro rata 按比例分摊 =` [ 08
apportionment 分配；分摊 <#<4A0 :
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]c]rIOTN
apportionment formula 分摊方程式 _"SE^ _& c
apportionment of estate duty 遗产税的分摊 -v .\CtpHv
appraisal 估价；评估 35B G&;C
appreciable growth 可观增长 v]\io#
appreciable impact 显着影响 r/'9@oM
appreciable increase 可观增长 CdgZq\
appreciation 增值；升值 %l%5Q;t
appreciation against other currencies 相对其他货币升值 S .
rlF1`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B M!\U 6
appreciation tax 增值税 ~Z!!wDHS
appropriation 拨款；拨用；拨付 }Iz'#I
Xx
appropriation account 拨款帐目 exrsYo!%
Appropriation Bill 拨款法案 CwZ+P n0
appropriation-in-aid system 补助拨款办法 YMOy 6C
approved assets 核准资产 0g O<]]M?
approved basket stock 认可一篮子证券 F%@(
$f
approved budget 核准预算 *CZvi0&
approved charitable donation 认可慈善捐款 !cPiH6e O
approved charitable institution 认可慈善机构 Nl3 x
BM%
approved currency 核准货币；认可货币 ] C_g: |q
approved estimates 核准预算 { 2G 9>'
approved estimates of expenditure 核准开支预算 Jaz|b`KDj
approved overseas insurer 核准海外保险人 Xd/gvg{??0
approved overseas trust company 核准海外信托公司 PhW< )B]
approved pooled investment fund 核准汇集投资基金 H$TYp
approved provident fund scheme 认可公积金计划 n.jF :
approved provision 核准拨款 8aZuI |z
approved redeemable share 核准可赎回股份 O^ZOc0<
approved regional stock 认可地区性证券 T`KH7y|bv
approved retirement scheme 认可退休金计划 c9imfA+e
approved subordinated loan 核准附属贷款 /Y@^B,6 \
arbitrage 套戥；套汇；套利 fH~InDT^
arbitrageur 套戥者；套汇者 oV utHt
arbitrary amount 临时款项 ?;@xAj
arrangement 措施；安排；协定 2:'C|
arrears 欠款 $~vy,^
arrears of pay 欠付薪酬 k<RJ
SK8
arrears of revenue 逾期未收税款；逾期未收的帐项 ON#\W>MK?
articles of association 组织章程；组织细则；组织章程细则 T.O^40y
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >ch{u{i6
ascertainment of profit 确定利润 7 ^,C=2
"Asia Clear" “亚洲结算系统”
