allotment 分配；配股 85q/|9D
allotment notice 股份配售通知；配股通知 ,v> ;/qm
allotment of shares 股份分配 3zD#V3 =
allowable 可获宽免；免税的 :VZS7$5
allowable business loss 可扣除的营业亏损 jg IG";:Q
allowable expenses 可扣税的支出 cOX )+53
allowance 免税额；津贴；备抵；准备金 AG=PbY9
allowance for debts 债项的免税额 4=Ru{ewRV
allowance for depreciation by wear and tear 耗损折旧免税额 A%Ka)UU+n
allowance for funeral expenses 殡殓费的免税额 u@ #%
SX
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `@],J
allowance for repairs and outgoings 修葺及支出方面的免税额 @ztT1?!e
allowance to debtor 给债务人的津贴 BoYY^ih
alteration of capital 资本更改 L,y
q=%h|
alternate trustee 候补受托人 [07E-TT2U
amalgamation 合并 @Xl(A]w%!
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B=& [Z2
ambit of charges 征税范围；收费范围 nsU7cLf"^V
amended valuation 经修订的估值 j;]I
-M[
American Commodities Exchange 美国商品交易所 9U6$-]J
American Express Bank Limited 美国运通银行 f^B8!EY#:
American Stock Exchange 美国证券交易所 x,25ROaHY
amortization 摊销 yj4" eDg]
amount due from banks 存放银行同业的款项 )- &@ 8`
amount due from banks abroad 存放海外银行同业的款项 y1%OH#:duD
amount due from holding companies 控股公司欠款 w+
!c9
amount due from local banks 存放本港银行同业的款项 '`k7l7I[@
amount due to banks 银行同业的存款 `mz}D76~#
amount due to banks abroad 海外银行同业的存款 _.; PLq~0
amount due to holding companies 控股公司存款 0j!3\=P$
amount due to local banks 本港银行同业的存款 M1- tRF
amount due to outport banks 外埠银行同业的存款 Y:TfD{Xgc
amount for note issue 发行纸币的款额 *eIX"&ba
amount of bond 担保契据的款额 AYfOETz
amount of consideration 代价款额 %"Um8`]FVg
amount of contribution 供款数额 bTimJp
[b
amount of indebtedness 负债款额 ,5;M(f t#
amount of principal of the loan 贷款本金额 hHJvLs>^
amount of rates chargeable 应征差饷数额 yC\UT
~j/
amount of share capital 股本额 -J+1V{
amount of sums assured 承保款额 7wh4~
amount of variation 变动幅度 t"GnmeH
i
amount of vote 拨款数额 ?;~E*kzO&
amount payable 应付款额 IdAh)#)
7
amount receivable 应收款额 k}fC58q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u'l
4=e
analysis 分析 Wn@oG@}~
ancillary risk 附属风险 L.'61ZU
annual account 周年帐目；周年帐目报表；年度决算；年结 \{ EVRRXn
annual accounting date 年结日期 q=88
*Y
annual allowance 每年免税额；年积金；年度津贴；年津 q x)\{By
annual balance 年度余额 ;O`f+rG~
annual disposable income 每年可动用收入 g@>l
lv e{
annual estimates 周年预算 (yP1}?
annual fee 年费 $TXiWW+
annual general meeting 周年大会 V0,J TWc
annual growth rate 年增率；每年增长率 Eu(Qe ST\
annual long-term supplement 长期个案每年补助金 3=uhy|f! /
annual pensionable emolument 可供计算退休金的年薪 2.%)OC!q&5
annual report 年报 yor'"6)i
Annual Report on the Consumer Price Index 《消费物价指数年报》 i;^lh]u
annual return 周年报表；周年申报表；每年报税表格 (2H
G V+Dg
Annual Return Rules 《周年报表规则》 6}E>B{Y
annual review of consumer prices 每年消费物价回顾 vlkw Wm
annual roll-forward basis 逐年延展方式 CjpGo}a/
annual salary 年薪 aJ(/r.1G
annual statement 年度报表；年度决算表
N=1ue `i
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 N E9,kWI
annuitant 年金受益人 h^=;\ng1l
annuity 年金 .S 54:vs
annuity contract 年金合约 '/8/M{`s
annuity on human life 人寿年金
aO<7a
6
antecedent debt 先前的债项 b=lJ`|
ante-dated cheque 倒填日期支票 [oU\l + t
anticipated expenditure 预期开支 YgcW1}
anticipated net profit 预期纯利 "
7^nRJ y
anticipated revenue 预期收入 C7{VByxJ
anti-inflation measure 反通货膨胀措施 1 7 KQ
anti-inflationary stance 反通货膨胀立场 c4 6-8z$
apparent deficit 表面赤字 G%bv< _R
apparent financial solvency 表面偿债能力 %RV81H9B
apparent partner 表面合伙人 @h|qL-:!vG
application for personal assessment 个人入息课税申请书 I9 qZE
=i
application of fund 资金应用 g0zzD v7~
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 o664b$5nsI
appointed actuary 委任精算师 B.G6vx4yp
appointed auditor 委任核数师；委任审计师 pL{oVk#,
appointed trustee 委任的受托人 aNu.4c/ 5
appointer 委任人 O
ixq
ou
apportioned pro rata 按比例分摊 _|M8xI
apportionment 分配；分摊 LMoZ
I0)x
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F M6{%}4
apportionment formula 分摊方程式 ZXb|3|D
apportionment of estate duty 遗产税的分摊 2 @tnOs(*
appraisal 估价；评估 9Q,>I6`l
appreciable growth 可观增长 6ncwa<q5
appreciable impact 显着影响 ]6Iu\,#J
appreciable increase 可观增长 3*</vo#`
appreciation 增值；升值 ;VKWY
appreciation against other currencies 相对其他货币升值 [Kc ?<3 W
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eB#I-eD
appreciation tax 增值税 9 o,` peH
appropriation 拨款；拨用；拨付 nIg 88*6b,
appropriation account 拨款帐目 /. e7#-+?
Appropriation Bill 拨款法案 &'fER-
appropriation-in-aid system 补助拨款办法 }BC%(ZH6
approved assets 核准资产 X\;:aRDS
approved basket stock 认可一篮子证券 yx|iZhK0:}
approved budget 核准预算 .hx(9
approved charitable donation 认可慈善捐款 i5TGK#3o
approved charitable institution 认可慈善机构 rB ". !b
approved currency 核准货币；认可货币 flPS+
approved estimates 核准预算 D-{*3?x
approved estimates of expenditure 核准开支预算 *S*49Hq7c
approved overseas insurer 核准海外保险人 x,mt}>
approved overseas trust company 核准海外信托公司 iz-z?)%
approved pooled investment fund 核准汇集投资基金 ppz3"5
approved provident fund scheme 认可公积金计划 fr(Ja;
approved provision 核准拨款 J*rYw5QB
approved redeemable share 核准可赎回股份 l jK? 2z>
approved regional stock 认可地区性证券 Y!x PmL^]?
approved retirement scheme 认可退休金计划 n8Qv8
approved subordinated loan 核准附属贷款 5 I_ :7$8
arbitrage 套戥；套汇；套利 \Vx^u }3O
arbitrageur 套戥者；套汇者 x"q]~u<rB
arbitrary amount 临时款项 rEWJ3*Hb
arrangement 措施；安排；协定 7~P2q/2E>
arrears 欠款
n}a`|Nbk
arrears of pay 欠付薪酬 SN@>m pcJS
arrears of revenue 逾期未收税款；逾期未收的帐项 CqEbQ>?
articles of association 组织章程；组织细则；组织章程细则 crv#IC2
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3;L$&X 2
ascertainment of profit 确定利润 YtvDayR>
"Asia Clear" “亚洲结算系统”
