allotment 分配；配股 ^M[P-#X_
allotment notice 股份配售通知；配股通知 U<bYFuS"
allotment of shares 股份分配 3M<!?%v\A
allowable 可获宽免；免税的 /fwgqFVk
allowable business loss 可扣除的营业亏损 =+oZtP-+ o
allowable expenses 可扣税的支出 g x;O6S{
allowance 免税额；津贴；备抵；准备金 C2/}d? bki
allowance for debts 债项的免税额 4~|<` vqN
allowance for depreciation by wear and tear 耗损折旧免税额 *
jCW.ZLY
allowance for funeral expenses 殡殓费的免税额 *%A}x
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G]*|H0j
allowance for repairs and outgoings 修葺及支出方面的免税额 ;n*J$B
allowance to debtor 给债务人的津贴
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alteration of capital 资本更改 vVVPw?Ww-
alternate trustee 候补受托人 P(ZQDTbM
:
amalgamation 合并 li/aN
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :&yDqoQKJ
ambit of charges 征税范围；收费范围 g.C5r]=+&
amended valuation 经修订的估值 {9'M0=
American Commodities Exchange 美国商品交易所 n?QZFeI`
American Express Bank Limited 美国运通银行 w~+ aW(2
American Stock Exchange 美国证券交易所 !B^K[2`)N
amortization 摊销 h? j_Ry
amount due from banks 存放银行同业的款项 3,6O x45
amount due from banks abroad 存放海外银行同业的款项 8cdsToF(e.
amount due from holding companies 控股公司欠款 ?[TW<Yx
amount due from local banks 存放本港银行同业的款项 }[n5n
amount due to banks 银行同业的存款 OhwF )p=
amount due to banks abroad 海外银行同业的存款 `X8@/wf#
amount due to holding companies 控股公司存款 LW mB,
Zf/
amount due to local banks 本港银行同业的存款 Mv|!2 [:
amount due to outport banks 外埠银行同业的存款 & jf7k
<^
amount for note issue 发行纸币的款额 /A07s [L
amount of bond 担保契据的款额 M-MKk:o
amount of consideration 代价款额 {o|k.zy
amount of contribution 供款数额 JN[0L :
amount of indebtedness 负债款额 [Z<Z;=t
amount of principal of the loan 贷款本金额 Lj
8<' "U#
amount of rates chargeable 应征差饷数额 :uK
btoA
amount of share capital 股本额 oXgdLtsu
amount of sums assured 承保款额 E zT`,#b
amount of variation 变动幅度 C`K^L=8`{
amount of vote 拨款数额 r9@AT(
amount payable 应付款额 g22gIj]
amount receivable 应收款额 m 7 LUrU
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r88"#C6E'
analysis 分析 \l,rpVv5m
ancillary risk 附属风险 id,NONb\
annual account 周年帐目；周年帐目报表；年度决算；年结 n Wa NT-
annual accounting date 年结日期
f[jN wb
annual allowance 每年免税额；年积金；年度津贴；年津 .SS<MDcqIt
annual balance 年度余额 . 6.^ G
annual disposable income 每年可动用收入 O4|2|sA
annual estimates 周年预算 1}g:|Q
annual fee 年费 ?F@%S3 h.
annual general meeting 周年大会 wAF,H8 -DK
annual growth rate 年增率；每年增长率
|jG~,{
annual long-term supplement 长期个案每年补助金 <hvRP!~<)
annual pensionable emolument 可供计算退休金的年薪 %oof}=MxCL
annual report 年报 &ab|2*3?X
Annual Report on the Consumer Price Index 《消费物价指数年报》 bc z-$?]
annual return 周年报表；周年申报表；每年报税表格 Y83GKh,*
Annual Return Rules 《周年报表规则》 82:Wvp6
annual review of consumer prices 每年消费物价回顾 rAukHeH
annual roll-forward basis 逐年延展方式 K -Mc6
annual salary 年薪 b2) \
MNH
annual statement 年度报表；年度决算表 Vfs $ VY2.
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 MXZ>"G
annuitant 年金受益人 7 y<1 LQ;}
annuity 年金 g>j| ]6
annuity contract 年金合约 ;L"!I3dM)
annuity on human life 人寿年金 8]"(!i_;)
antecedent debt 先前的债项 vq'k|_Qi=
ante-dated cheque 倒填日期支票 ?IhB-fd>@
anticipated expenditure 预期开支 s"~5']
8
anticipated net profit 预期纯利 SW 8x]B
anticipated revenue 预期收入 )D@~|j:
anti-inflation measure 反通货膨胀措施 p] &j ;H.
anti-inflationary stance 反通货膨胀立场 -Zc![cAlO
apparent deficit 表面赤字 Op}ZB:
apparent financial solvency 表面偿债能力 r
o\1]`6
apparent partner 表面合伙人 eSy(~Y
application for personal assessment 个人入息课税申请书 )&W**!(C
application of fund 资金应用 C/@LZ O EL
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 77 ,oPLSn
appointed actuary 委任精算师 !@L=;1,
appointed auditor 委任核数师；委任审计师 QU5Sy oL[
appointed trustee 委任的受托人 ZxHJ< 2oD
appointer 委任人 ukAKFc^)k
apportioned pro rata 按比例分摊 1{PG>W
apportionment 分配；分摊 lj[, |[X7`
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D$r
Uid
apportionment formula 分摊方程式 uO(w1Q"^
apportionment of estate duty 遗产税的分摊 dl|gG9u4Q
appraisal 估价；评估 \~DM
appreciable growth 可观增长 x\\7G^$<h
appreciable impact 显着影响 1|| nR4yK
appreciable increase 可观增长 A o/vp-e
appreciation 增值；升值 }*wLE a
appreciation against other currencies 相对其他货币升值 1=)r@X/6d
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /b[2lTC -e
appreciation tax 增值税 QwW W! 8
appropriation 拨款；拨用；拨付 F:g= i}7
appropriation account 拨款帐目 Af-UScD%G
Appropriation Bill 拨款法案 xyeA 2Y
appropriation-in-aid system 补助拨款办法 Jfhk@2 7T
approved assets 核准资产 h #.N3o
approved basket stock 认可一篮子证券 nWYCh7
approved budget 核准预算 +]wuJSxc
approved charitable donation 认可慈善捐款 5W? PCOh\
approved charitable institution 认可慈善机构 tY/vL^mi
approved currency 核准货币；认可货币 6d|q+]x_n
approved estimates 核准预算 4{na+M
approved estimates of expenditure 核准开支预算 \=e8%.#@J
approved overseas insurer 核准海外保险人 URTzX
2'[
approved overseas trust company 核准海外信托公司 >,5i60Q
approved pooled investment fund 核准汇集投资基金 2HL9E|h
approved provident fund scheme 认可公积金计划 Ib
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approved provision 核准拨款 4Y ROB912
approved redeemable share 核准可赎回股份 ?UZ?NY
approved regional stock 认可地区性证券 D ]03eu
approved retirement scheme 认可退休金计划 .2:\:H~3
approved subordinated loan 核准附属贷款 4 gBp8*2
arbitrage 套戥；套汇；套利 P,xwSvO#M
arbitrageur 套戥者；套汇者 _t>"5s&i
arbitrary amount 临时款项 9U_ks[Qa
arrangement 措施；安排；协定
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arrears 欠款
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arrears of pay 欠付薪酬 zqySm) o]
arrears of revenue 逾期未收税款；逾期未收的帐项 JAb
6 zpP
articles of association 组织章程；组织细则；组织章程细则 Kuw^qX"
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P Gn);Baq
ascertainment of profit 确定利润 \Ad7
G i~
"Asia Clear" “亚洲结算系统”
