allotment 分配；配股 & k*sxW'
allotment notice 股份配售通知；配股通知 $TyV<
G
allotment of shares 股份分配 `bw>.Ay
allowable 可获宽免；免税的 1K.i>]}>
allowable business loss 可扣除的营业亏损 Nb~.6bsL
allowable expenses 可扣税的支出 h W\q
allowance 免税额；津贴；备抵；准备金 tn&~~G~#
allowance for debts 债项的免税额 [1K\
_
allowance for depreciation by wear and tear 耗损折旧免税额 X-%XZD B6
allowance for funeral expenses 殡殓费的免税额 fA{[H:*}G
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 } QVREj
allowance for repairs and outgoings 修葺及支出方面的免税额 1|_jV7 `Mz
allowance to debtor 给债务人的津贴 Ea#wtow|-
alteration of capital 资本更改 {gT2G*Ed^Z
alternate trustee 候补受托人 FvQ>Y')R7Z
amalgamation 合并 ~UA:_7#\M
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s 4uZ;
ambit of charges 征税范围；收费范围 'yd<<BM`
amended valuation 经修订的估值 BO)K=gl;8
American Commodities Exchange 美国商品交易所 oh
c/{D2
American Express Bank Limited 美国运通银行 @}k5rcQ*/
American Stock Exchange 美国证券交易所 [+<lm
5t
amortization 摊销 *Y8nea^$
amount due from banks 存放银行同业的款项 2MaHD}1Jw
amount due from banks abroad 存放海外银行同业的款项 p2s*'dab7
amount due from holding companies 控股公司欠款 BM9J/24
amount due from local banks 存放本港银行同业的款项 zXWf($^&E
amount due to banks 银行同业的存款 k`ulD Qu
amount due to banks abroad 海外银行同业的存款 |zhV l
amount due to holding companies 控股公司存款 jI:5[. Y
amount due to local banks 本港银行同业的存款 -8H0f- 1
amount due to outport banks 外埠银行同业的存款 V`Ve__5;
amount for note issue 发行纸币的款额 i7]\}w|
amount of bond 担保契据的款额 xV@/z5Tq
amount of consideration 代价款额 Sxo9y0K8-
amount of contribution 供款数额 faH 113nc
amount of indebtedness 负债款额 yzJ
VU0s
amount of principal of the loan 贷款本金额 RS'!>9I
amount of rates chargeable 应征差饷数额 >S/m(98
amount of share capital 股本额 M{M>$pt
amount of sums assured 承保款额 ^UTQc m
amount of variation 变动幅度 N6yPu H
amount of vote 拨款数额 gbF^m`A>%+
amount payable 应付款额 MD`1KC_ m
amount receivable 应收款额 &+]x
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )r X["=
analysis 分析 /sHWJ?`&/,
ancillary risk 附属风险 :Z rE/3_S
annual account 周年帐目；周年帐目报表；年度决算；年结 AY3nQH
annual accounting date 年结日期 ?VVtEmIN
annual allowance 每年免税额；年积金；年度津贴；年津 (prqo1e@
annual balance 年度余额 B+W 4r9#
annual disposable income 每年可动用收入 Y v 22,|:
annual estimates 周年预算 , .X qb~
annual fee 年费 &,~0*&r0
annual general meeting 周年大会 P")duv
annual growth rate 年增率；每年增长率 5k /Y7+*?E
annual long-term supplement 长期个案每年补助金 =P>c 1T1-
annual pensionable emolument 可供计算退休金的年薪 m^hi}Am1
annual report 年报 ;#c=0*.
Annual Report on the Consumer Price Index 《消费物价指数年报》 N0`v;4gF$]
annual return 周年报表；周年申报表；每年报税表格 )y8 u+5^
Annual Return Rules 《周年报表规则》 yn &+ >{
annual review of consumer prices 每年消费物价回顾 6, =oTmFP
annual roll-forward basis 逐年延展方式 .C$4jR.KC
annual salary 年薪 #bk[Zj&
annual statement 年度报表；年度决算表 !@2L g
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 gzdR|IBa
annuitant 年金受益人 dG5p`N %
annuity 年金 &,vPZ,7l
annuity contract 年金合约 mWhQds6
annuity on human life 人寿年金 ME'hN->c
antecedent debt 先前的债项 ks{y=@ <,
ante-dated cheque 倒填日期支票 !=sM `(=~
anticipated expenditure 预期开支 C9+`sFau@
anticipated net profit 预期纯利 %p? +r
anticipated revenue 预期收入 9UF
^h{X
anti-inflation measure 反通货膨胀措施 cPQUR^!5
anti-inflationary stance 反通货膨胀立场 2|Of$oMc
apparent deficit 表面赤字 oUXi 4lsSc
apparent financial solvency 表面偿债能力 aE]/w1a
apparent partner 表面合伙人 ;fg8,(SM^
application for personal assessment 个人入息课税申请书 |"7F`M96I
application of fund 资金应用 c -1Hxd YD
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 E RnuM
appointed actuary 委任精算师 (- ]A1WQ?
appointed auditor 委任核数师；委任审计师 i{ 1SUx+Re
appointed trustee 委任的受托人 fcDiYJC *
appointer 委任人 kl(id8
r
apportioned pro rata 按比例分摊 d"h*y H@
apportionment 分配；分摊 /da5 "
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o u%Xnk~
apportionment formula 分摊方程式 iv3=J
apportionment of estate duty 遗产税的分摊 jS_fwuM
appraisal 估价；评估 W+F{!d W
appreciable growth 可观增长 #ZFedK0vv
appreciable impact 显着影响 AC`4n|,zJ;
appreciable increase 可观增长 }ZPO^4H;-
appreciation 增值；升值 /E(319u_
appreciation against other currencies 相对其他货币升值 d46PAA{'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a!OS2Tz:
appreciation tax 增值税
f8Z[prfP
appropriation 拨款；拨用；拨付 6
GL.bS
appropriation account 拨款帐目 bLSZ Zfq
Appropriation Bill 拨款法案 oRJ!J-Z]
appropriation-in-aid system 补助拨款办法 ~3 ,>TV
approved assets 核准资产 H83Gx;
approved basket stock 认可一篮子证券 2;!,:bFb
approved budget 核准预算 ! };OL Q
approved charitable donation 认可慈善捐款 iR_j
h=2{
approved charitable institution 认可慈善机构 <o JM|| ZA
approved currency 核准货币；认可货币 EL--
?<g
approved estimates 核准预算 ape \zZCV
approved estimates of expenditure 核准开支预算 -> $]`h"
approved overseas insurer 核准海外保险人 V5]}b[X
approved overseas trust company 核准海外信托公司 l y!vbpE_
approved pooled investment fund 核准汇集投资基金 xK7x A
O
approved provident fund scheme 认可公积金计划 |$hBYw
approved provision 核准拨款 \w;d4r 8x
approved redeemable share 核准可赎回股份 7FQ&LF46
approved regional stock 认可地区性证券 UG @9X/l}
approved retirement scheme 认可退休金计划 gL)l)}#
approved subordinated loan 核准附属贷款 8X S_I{}?
arbitrage 套戥；套汇；套利 U- b(
arbitrageur 套戥者；套汇者 p }p@])}8
arbitrary amount 临时款项 Jf#Ika&px
arrangement 措施；安排；协定 P@LFX[HtM
arrears 欠款 ^`BiA'gPPC
arrears of pay 欠付薪酬 @y"/hh_?
arrears of revenue 逾期未收税款；逾期未收的帐项 :TPT]q
d@
articles of association 组织章程；组织细则；组织章程细则 ]$4DhB
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pfs'2AFj
ascertainment of profit 确定利润 Z%rMX}
"Asia Clear" “亚洲结算系统”
