allotment 分配；配股 VosZJv=
allotment notice 股份配售通知；配股通知 e}Vw!w
allotment of shares 股份分配 :ue:QSt(u
allowable 可获宽免；免税的 {$D,?V@%_
allowable business loss 可扣除的营业亏损 /*FH:T<V
allowable expenses 可扣税的支出 B q\F?zk<
allowance 免税额；津贴；备抵；准备金 n:
ui
allowance for debts 债项的免税额 hXI ro
allowance for depreciation by wear and tear 耗损折旧免税额 ~/pzxo$
allowance for funeral expenses 殡殓费的免税额 tc ;'oMUP
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {PP9$>4`l
allowance for repairs and outgoings 修葺及支出方面的免税额 C@ZK~Y_g
allowance to debtor 给债务人的津贴 \*hrW(
alteration of capital 资本更改 5^<h}u9
alternate trustee 候补受托人 SvM6iZ]
amalgamation 合并 (_kp{0r#
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (t
ah]Bx
ambit of charges 征税范围；收费范围 +M ewo
amended valuation 经修订的估值 ~)LH='|h\}
American Commodities Exchange 美国商品交易所 Xaz o 9J
American Express Bank Limited 美国运通银行 V]Om fPve
American Stock Exchange 美国证券交易所 1d "Z>k:mn
amortization 摊销 Ei}/iBG@
amount due from banks 存放银行同业的款项 ,j;m!V
amount due from banks abroad 存放海外银行同业的款项 c .3ZXqpI;
amount due from holding companies 控股公司欠款 _
n A p6i
amount due from local banks 存放本港银行同业的款项 iX u]e;6
amount due to banks 银行同业的存款 FuG4F
amount due to banks abroad 海外银行同业的存款 'FlJpA}
amount due to holding companies 控股公司存款 [yl sz?
amount due to local banks 本港银行同业的存款 WG*t ::NN
amount due to outport banks 外埠银行同业的存款 XZ&KR .C,
amount for note issue 发行纸币的款额 7Dzui
i?1
amount of bond 担保契据的款额 P./V6i<:
amount of consideration 代价款额 0nn okN^
amount of contribution 供款数额 t"hYcnC
amount of indebtedness 负债款额 C *U'~qRK
amount of principal of the loan 贷款本金额 0i ULCK
amount of rates chargeable 应征差饷数额 E J$36
amount of share capital 股本额 q{s(.Uq$&
amount of sums assured 承保款额 C{sLz9
amount of variation 变动幅度 8 h3=b[
amount of vote 拨款数额 ] 2 #
amount payable 应付款额 :tIC~GG]_)
amount receivable 应收款额 ;Op3?_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,fK3ZC
analysis 分析 ~$' \L
ancillary risk 附属风险 tQZs .1=z
annual account 周年帐目；周年帐目报表；年度决算；年结 rG#Z=*b%
annual accounting date 年结日期 vS\%3A4^+5
annual allowance 每年免税额；年积金；年度津贴；年津 A(?\>X
9g
annual balance 年度余额 JdIlWJY
annual disposable income 每年可动用收入 4h@Z/G!T3
annual estimates 周年预算 .s#;s'>g
annual fee 年费 ^~{$wVGa
annual general meeting 周年大会 \V9Z #>
annual growth rate 年增率；每年增长率 ?)bS['^1)
annual long-term supplement 长期个案每年补助金 W_m"ySQs
annual pensionable emolument 可供计算退休金的年薪 T\Uek- (
annual report 年报 [: xiZ
Annual Report on the Consumer Price Index 《消费物价指数年报》 5H=ko8fZ=
annual return 周年报表；周年申报表；每年报税表格 iX0iRC6f
Annual Return Rules 《周年报表规则》 ??n*2s@t
annual review of consumer prices 每年消费物价回顾 :
^ 8
annual roll-forward basis 逐年延展方式 e[sK@jX6
annual salary 年薪 N `)$[&NG]
annual statement 年度报表；年度决算表 y5Tlpi`g
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 e]jH+IR:>
annuitant 年金受益人 [((;
+B
annuity 年金 8$(Dz]v|[&
annuity contract 年金合约 _qb Ih
annuity on human life 人寿年金 ;
7N
Z<k
antecedent debt 先前的债项 aM7uBx\8 5
ante-dated cheque 倒填日期支票 RI68%ZoL
anticipated expenditure 预期开支 Wrr cx(
anticipated net profit 预期纯利 ?"z]A7 <Hj
anticipated revenue 预期收入 B|| ;'
anti-inflation measure 反通货膨胀措施 c/_ +o;Bc
anti-inflationary stance 反通货膨胀立场 k}KC/d9.z
apparent deficit 表面赤字 `"qP
apparent financial solvency 表面偿债能力 DGevE~
apparent partner 表面合伙人 J9K3s_SN
application for personal assessment 个人入息课税申请书 O?<&+(uMTT
application of fund 资金应用 ?$e9<lsQq)
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 p{PE@KO :
appointed actuary 委任精算师 '#(v=
|J
appointed auditor 委任核数师；委任审计师 %,hV [[ @.
appointed trustee 委任的受托人 :s
s,Hl
appointer 委任人 wvrrMGU) a
apportioned pro rata 按比例分摊 88c<:fK
apportionment 分配；分摊 ICAH G7 ,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4%1
D}9hO6
apportionment formula 分摊方程式 y^]tahbo
apportionment of estate duty 遗产税的分摊 :VF<9@ t
appraisal 估价；评估 3Vp# a:
appreciable growth 可观增长 ;<0LXYL;
appreciable impact 显着影响 gK OOHUCb
appreciable increase 可观增长 U% h); !<
appreciation 增值；升值 ?|:BuHkT
appreciation against other currencies 相对其他货币升值 lo'W1p
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ' oF xR003
appreciation tax 增值税
BUwONF
appropriation 拨款；拨用；拨付 iD= p\
appropriation account 拨款帐目 Jvun?J
m
Appropriation Bill 拨款法案 4(-b x.V
appropriation-in-aid system 补助拨款办法 JWA@
+u*k
approved assets 核准资产 Fq9Q+RNMZL
approved basket stock 认可一篮子证券 8u!"#S#>a
approved budget 核准预算 o[E_Ge}g8
approved charitable donation 认可慈善捐款 D1nq2G wS
approved charitable institution 认可慈善机构 U35A
X9/
approved currency 核准货币；认可货币 0@2mXO9f"
approved estimates 核准预算 8p-=&cuo\@
approved estimates of expenditure 核准开支预算 au,t%8AC
approved overseas insurer 核准海外保险人 Jk0r&t7
approved overseas trust company 核准海外信托公司 kD[ r.Dma
approved pooled investment fund 核准汇集投资基金 /x{s5P 3
approved provident fund scheme 认可公积金计划 $ "Bh]-
approved provision 核准拨款 e) E$}4
approved redeemable share 核准可赎回股份 J<Pw+6B~
approved regional stock 认可地区性证券 !45.puL0
approved retirement scheme 认可退休金计划 r!,}Z=cGe
approved subordinated loan 核准附属贷款 .Vq)zi1<
arbitrage 套戥；套汇；套利 b,KcBQ.
arbitrageur 套戥者；套汇者
xG;-bJu
arbitrary amount 临时款项 mq q;H}
arrangement 措施；安排；协定 h5 yzwj:C?
arrears 欠款 /*|oL# hK
arrears of pay 欠付薪酬 Kt0(gQOr0
arrears of revenue 逾期未收税款；逾期未收的帐项 ':R,53tjl
articles of association 组织章程；组织细则；组织章程细则 v`1,4,;,qs
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f{0F|w< gf
ascertainment of profit 确定利润 .5!t:FPOv
"Asia Clear" “亚洲结算系统”
