allotment 分配；配股 '/ Aq2
allotment notice 股份配售通知；配股通知 Kda'N$|`
allotment of shares 股份分配 fQ+wh G B
allowable 可获宽免；免税的 *d._H1zT
allowable business loss 可扣除的营业亏损 Hv6h7-
allowable expenses 可扣税的支出 g 9, "u_
allowance 免税额；津贴；备抵；准备金 H oI6(t
allowance for debts 债项的免税额 E@VQ xB7+
allowance for depreciation by wear and tear 耗损折旧免税额 "Eh=@?]S_
allowance for funeral expenses 殡殓费的免税额 AD?zBg Zu
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %m& 6'Rpfk
allowance for repairs and outgoings 修葺及支出方面的免税额 @ @[xTyA
allowance to debtor 给债务人的津贴 x&B&lFmo 8
alteration of capital 资本更改 0U42QEG2
alternate trustee 候补受托人 q,v<:sS9T
amalgamation 合并 wt($trJ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EQ%o oAb8
ambit of charges 征税范围；收费范围 _^ hg7&dF
amended valuation 经修订的估值
c ILS
American Commodities Exchange 美国商品交易所 ch
i=]*9
American Express Bank Limited 美国运通银行 U`v2Yw3E
American Stock Exchange 美国证券交易所 -wU] L5uP
amortization 摊销 VL%. maj
amount due from banks 存放银行同业的款项 zt
. k Nb
amount due from banks abroad 存放海外银行同业的款项 '-wmY?ZFxy
amount due from holding companies 控股公司欠款 fCt|8,-H
amount due from local banks 存放本港银行同业的款项 v h,(]t
amount due to banks 银行同业的存款 +\!.X _Ij
amount due to banks abroad 海外银行同业的存款 =rKJJa N
amount due to holding companies 控股公司存款 ?N kKDvv
amount due to local banks 本港银行同业的存款 =\
Q< TY
amount due to outport banks 外埠银行同业的存款 t]K20(FSN
amount for note issue 发行纸币的款额 "'4
amount of bond 担保契据的款额 la[
pA
amount of consideration 代价款额 EN
m%(G$
amount of contribution 供款数额 w8lr
pbLh
amount of indebtedness 负债款额 7F<{ Qn
amount of principal of the loan 贷款本金额 I Q &PPC
amount of rates chargeable 应征差饷数额 aH }/+Hu-
amount of share capital 股本额 9xA4;)36
amount of sums assured 承保款额 @O"7@%nu
amount of variation 变动幅度 >u=
amount of vote 拨款数额 .W]k 8N E
amount payable 应付款额 h'y" `k -
amount receivable 应收款额 i6Z7O )V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P2n8H Fi
analysis 分析 [?K>s>it
ancillary risk 附属风险 ^0]0ss;##R
annual account 周年帐目；周年帐目报表；年度决算；年结 pg{VKrT`
annual accounting date 年结日期 0
zW*J
JxV
annual allowance 每年免税额；年积金；年度津贴；年津 8eqTA 8$?
annual balance 年度余额 A f'&, 1=q
annual disposable income 每年可动用收入 99y WUC,
annual estimates 周年预算 =.`\V]
annual fee 年费 [O3:?BNY
annual general meeting 周年大会 ]zx%"SUM
annual growth rate 年增率；每年增长率 /2Izj/Q
annual long-term supplement 长期个案每年补助金 @=kg K[t
9
annual pensionable emolument 可供计算退休金的年薪 461g7R%r
annual report 年报 21TR_0g&<
Annual Report on the Consumer Price Index 《消费物价指数年报》 're:_;lG
annual return 周年报表；周年申报表；每年报税表格 e!6yxL*[@[
Annual Return Rules 《周年报表规则》 4,y7a=qf3
annual review of consumer prices 每年消费物价回顾 P m v @
annual roll-forward basis 逐年延展方式 |WB-N g
annual salary 年薪
7O1MC 8{
annual statement 年度报表；年度决算表 h$5[ 04.Q
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 /r4l7K
annuitant 年金受益人 k4Q>J,k
annuity 年金 [!uzXVS3
annuity contract 年金合约 @)>Z +g
annuity on human life 人寿年金 S
]3CRJU3`
antecedent debt 先前的债项 q,Gymh;
ante-dated cheque 倒填日期支票 b8K]>yDAh
anticipated expenditure 预期开支 [}szM^
anticipated net profit 预期纯利 GDSV:]hL
anticipated revenue 预期收入 SKC ;@?
anti-inflation measure 反通货膨胀措施 _}R9!R0O
anti-inflationary stance 反通货膨胀立场 `cp\UH@
apparent deficit 表面赤字 NP;W=A F
apparent financial solvency 表面偿债能力 ,rMDGZm?
apparent partner 表面合伙人 VAiJL
application for personal assessment 个人入息课税申请书 g}MUfl-L
application of fund 资金应用 +/[M
Ex=
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 JuO47}i] 5
appointed actuary 委任精算师 M50I. Rd
appointed auditor 委任核数师；委任审计师 xhP~]akHN7
appointed trustee 委任的受托人 y#'hOSR2
appointer 委任人 }{R*pmv$bN
apportioned pro rata 按比例分摊 u Z
6krI
apportionment 分配；分摊 l cl|o3yQ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ",,# q
apportionment formula 分摊方程式 ]k!Xb
apportionment of estate duty 遗产税的分摊 6*i **
appraisal 估价；评估 t5{P'v9J
appreciable growth 可观增长 l!*_[r
appreciable impact 显着影响 ?%5VaxWJ
appreciable increase 可观增长 DFMpU.BN W
appreciation 增值；升值 gGM fy]]R
appreciation against other currencies 相对其他货币升值 :|;@FkQ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g-qXS]y7
appreciation tax 增值税 =z FROB\
appropriation 拨款；拨用；拨付 Q]9$dr=Kk0
appropriation account 拨款帐目 v@ $N,g
Appropriation Bill 拨款法案 N|DfE{,
appropriation-in-aid system 补助拨款办法 H*0Y_H=
approved assets 核准资产 ~&RTLr#\*M
approved basket stock 认可一篮子证券 *I 1 H
approved budget 核准预算 ~xd?y*gk;
approved charitable donation 认可慈善捐款 z>N[veX%
approved charitable institution 认可慈善机构 ~/G)z?+E
approved currency 核准货币；认可货币 )'kpO> _G
approved estimates 核准预算 [N SslVr
approved estimates of expenditure 核准开支预算 m|q,i xg
approved overseas insurer 核准海外保险人 cK 'g2S
approved overseas trust company 核准海外信托公司 t^'nh
1=
approved pooled investment fund 核准汇集投资基金 *?<N3Rr*
approved provident fund scheme 认可公积金计划 =e6p v#
approved provision 核准拨款 ~ YH?wdT
approved redeemable share 核准可赎回股份 P3 "R2-
approved regional stock 认可地区性证券 1gHe$ dzXk
approved retirement scheme 认可退休金计划 k o@ej
^
approved subordinated loan 核准附属贷款 }StzhV{GS
arbitrage 套戥；套汇；套利 z_>
~=Mm
arbitrageur 套戥者；套汇者 [|:{qQyD
arbitrary amount 临时款项 | In{5E k
arrangement 措施；安排；协定 [e><^R*u
arrears 欠款 JX0M3|I=
arrears of pay 欠付薪酬 SWr TM
arrears of revenue 逾期未收税款；逾期未收的帐项 ,1ev2T
articles of association 组织章程；组织细则；组织章程细则 j
t}Re,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 == wX.y\.n
ascertainment of profit 确定利润 lg ews"
"Asia Clear" “亚洲结算系统”
