allotment 分配；配股 o9L$ B
allotment notice 股份配售通知；配股通知 :} 9Lb)Yp
allotment of shares 股份分配 WbDD9ZS
allowable 可获宽免；免税的 PvB-Cqc
allowable business loss 可扣除的营业亏损 SoJ'y 6
allowable expenses 可扣税的支出 LwS>jNJ
x
allowance 免税额；津贴；备抵；准备金 !
L\P.FP7b
allowance for debts 债项的免税额 sH{ 4 .tw
allowance for depreciation by wear and tear 耗损折旧免税额 |_ `w
C
allowance for funeral expenses 殡殓费的免税额 QX&1BKqWn
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pG9qD2C f
allowance for repairs and outgoings 修葺及支出方面的免税额 ejI nJ
allowance to debtor 给债务人的津贴 o5 |P5h
alteration of capital 资本更改 '*,P33h9<!
alternate trustee 候补受托人 6I,4 6 XZ-
amalgamation 合并 /6a617?9J
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XH{P@2~l
ambit of charges 征税范围；收费范围 {[Vkht}
amended valuation 经修订的估值 mYiIwm1cb(
American Commodities Exchange 美国商品交易所 TBp$S=_**
American Express Bank Limited 美国运通银行 9q|36CAO_
American Stock Exchange 美国证券交易所 4H
cds9y9
amortization 摊销 IL2OVL X
amount due from banks 存放银行同业的款项 YsX f+_._
amount due from banks abroad 存放海外银行同业的款项 8ECBi(
amount due from holding companies 控股公司欠款 dqo&3^px
amount due from local banks 存放本港银行同业的款项 l 4`HuNR1
amount due to banks 银行同业的存款 } iCcXZ&5^
amount due to banks abroad 海外银行同业的存款 +axpIjI'
amount due to holding companies 控股公司存款 j[y,Jc h
amount due to local banks 本港银行同业的存款 T~(AXwaJ
amount due to outport banks 外埠银行同业的存款
CH3bpZv
amount for note issue 发行纸币的款额 N
J_#;t#j
amount of bond 担保契据的款额 }m0h q+p^
amount of consideration 代价款额 H`028^CH$
amount of contribution 供款数额 Q( \2(x\
amount of indebtedness 负债款额 .B|a.-oA4
amount of principal of the loan 贷款本金额 {&Es3+{A
amount of rates chargeable 应征差饷数额 =
h se2f
amount of share capital 股本额 /6Vn WrN_
amount of sums assured 承保款额 bTN0 n
amount of variation 变动幅度 C~#ndl
Ij
amount of vote 拨款数额 4+j:]poYG{
amount payable 应付款额 3om4q 2R
amount receivable 应收款额 a'm\6AW2)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >s+TD4OfY
analysis 分析 _wM YA 8n
ancillary risk 附属风险 ~56F<=#,
annual account 周年帐目；周年帐目报表；年度决算；年结 ;^`W X}]C(
annual accounting date 年结日期 "P_PqM
annual allowance 每年免税额；年积金；年度津贴；年津 `zZGL&9m`
annual balance 年度余额 \C(dWs
annual disposable income 每年可动用收入 'HdOW[3o
annual estimates 周年预算 t9yjfyk9W
annual fee 年费 !tL&Ktoj
annual general meeting 周年大会 A J`R2
$
annual growth rate 年增率；每年增长率 6*92I
annual long-term supplement 长期个案每年补助金 ?c!W*`yP
annual pensionable emolument 可供计算退休金的年薪 -6./bB
g
annual report 年报 :n t
\uwh
Annual Report on the Consumer Price Index 《消费物价指数年报》 A>dA&'~R
annual return 周年报表；周年申报表；每年报税表格 uY~xHV_-
Annual Return Rules 《周年报表规则》 +,BJ4``*k
annual review of consumer prices 每年消费物价回顾 .]\+JTm
annual roll-forward basis 逐年延展方式 sF=8E8qa
annual salary 年薪 OG&X7>'3I{
annual statement 年度报表；年度决算表 4M4oI .
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 |f.R]+ cH
annuitant 年金受益人 r-+S^mOE]
annuity 年金 >
l@ o\
annuity contract 年金合约 9/nS?>11
annuity on human life 人寿年金 DKGZm<G>
antecedent debt 先前的债项 J6 VG j=/
ante-dated cheque 倒填日期支票
MJ+]\(
anticipated expenditure 预期开支 H#+?)<UQ
anticipated net profit 预期纯利 JG=U@I]
anticipated revenue 预期收入 :O(<3"P/
anti-inflation measure 反通货膨胀措施 ~>(
N<:N
anti-inflationary stance 反通货膨胀立场 #
*|0WaC
apparent deficit 表面赤字 "ccP, #Y
apparent financial solvency 表面偿债能力 |G QFNrNx
apparent partner 表面合伙人 AX= 4{b'
application for personal assessment 个人入息课税申请书 [x.Dw U%S
application of fund 资金应用 =p
lG9
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
b&$sY!iU
appointed actuary 委任精算师 <RMr p@[
appointed auditor 委任核数师；委任审计师 ^8#;>+7R
appointed trustee 委任的受托人 ^:c"%<"='
appointer 委任人 ;| :^zo
apportioned pro rata 按比例分摊 C "We>!
apportionment 分配；分摊 l"-F<^
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #ir~v>J||
apportionment formula 分摊方程式 {hLS,Me
apportionment of estate duty 遗产税的分摊 Qs^ Rh F\d
appraisal 估价；评估 b2Jgg&?G
appreciable growth 可观增长 bz=B&Y R
appreciable impact 显着影响 Fojs I<
appreciable increase 可观增长 mP?~#RZ
appreciation 增值；升值 Rf~? u)h1
appreciation against other currencies 相对其他货币升值 3~%wA (|A
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0y"Ra%Y
appreciation tax 增值税 ny. YkN2
appropriation 拨款；拨用；拨付 -X6[qLq
appropriation account 拨款帐目 r^$4]@Wn
Appropriation Bill 拨款法案 Ao:<aX,=
appropriation-in-aid system 补助拨款办法 MJ )a Y2
approved assets 核准资产 t*&O*T+fgy
approved basket stock 认可一篮子证券 y ^SDt3Am
approved budget 核准预算 ;6?VkF
approved charitable donation 认可慈善捐款 {' QA0K
approved charitable institution 认可慈善机构 N>'T"^S/
approved currency 核准货币；认可货币 X8Xw'
approved estimates 核准预算 *k] izWsV*
approved estimates of expenditure 核准开支预算 Y`x54_3 2
approved overseas insurer 核准海外保险人 @AgV 7#
approved overseas trust company 核准海外信托公司 Ba9le|c5
approved pooled investment fund 核准汇集投资基金 v/Z!Wp1LV
approved provident fund scheme 认可公积金计划 7|"gMw/
approved provision 核准拨款 >c~ Fg s
approved redeemable share 核准可赎回股份 iYyJq;S
approved regional stock 认可地区性证券 ~?m vV`30&
approved retirement scheme 认可退休金计划 <L 72nwcK
approved subordinated loan 核准附属贷款 UqP
%S$9
arbitrage 套戥；套汇；套利 pErre2fS
arbitrageur 套戥者；套汇者 Xiyh3/%yy
arbitrary amount 临时款项 ?G#T6$E8
arrangement 措施；安排；协定 > 4zH\T!
arrears 欠款 B@Ae2_ ;
arrears of pay 欠付薪酬 T =l4Vb{>
arrears of revenue 逾期未收税款；逾期未收的帐项 FTihxC?.L
articles of association 组织章程；组织细则；组织章程细则 jG0o-x=X
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tWNz:
V
ascertainment of profit 确定利润 ]Y%?k Q^
"Asia Clear" “亚洲结算系统”
