allotment 分配；配股 2mt
S\bAF
allotment notice 股份配售通知；配股通知 + e3{J _
allotment of shares 股份分配 {Q(R#$)5+
allowable 可获宽免；免税的 K\VL [HP-
allowable business loss 可扣除的营业亏损 <
tn6=IV
allowable expenses 可扣税的支出 C[JGt 9{Y
allowance 免税额；津贴；备抵；准备金 F8pP(Wl
allowance for debts 债项的免税额 U3
tA"X.K
allowance for depreciation by wear and tear 耗损折旧免税额 h?- *SLT
allowance for funeral expenses 殡殓费的免税额 4Q? 3gA1
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8h '~*
allowance for repairs and outgoings 修葺及支出方面的免税额 GE!fh1[[u
allowance to debtor 给债务人的津贴 3*C|"|lJ
alteration of capital 资本更改 [B1h0IR
alternate trustee 候补受托人 xV\mS+#
amalgamation 合并 2 )F~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0K:3 ?Ik
ambit of charges 征税范围；收费范围 ]w5j?h" b
amended valuation 经修订的估值 K)&oDw k
American Commodities Exchange 美国商品交易所 x@Ze%$'
American Express Bank Limited 美国运通银行 $gPR3*0
American Stock Exchange 美国证券交易所 rk)h_zN
amortization 摊销 d8Sr,t+
amount due from banks 存放银行同业的款项 g5[r!XO
amount due from banks abroad 存放海外银行同业的款项 \1f&D
!F]b
amount due from holding companies 控股公司欠款 Mrly(*!U"@
amount due from local banks 存放本港银行同业的款项 gw_]Y^U
amount due to banks 银行同业的存款 =8W'4MC
amount due to banks abroad 海外银行同业的存款 !g2 ~|G
amount due to holding companies 控股公司存款 yk 0#byW`
amount due to local banks 本港银行同业的存款 =%ry-n G
amount due to outport banks 外埠银行同业的存款 7f_tH_(
amount for note issue 发行纸币的款额 ^77X?nDz=h
amount of bond 担保契据的款额 HlgkW& }c^
amount of consideration 代价款额 =2& Sw(6j
amount of contribution 供款数额 iZ; y(
amount of indebtedness 负债款额 O!ngQr I
amount of principal of the loan 贷款本金额 7blo<|9
amount of rates chargeable 应征差饷数额 1MYA/l$
amount of share capital 股本额 "yG*Kh7ur
amount of sums assured 承保款额 eZv G
amount of variation 变动幅度 {Q/_I@m].
amount of vote 拨款数额 \Pt_5.bTs[
amount payable 应付款额 bKac?y~S_
amount receivable 应收款额
c W^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |S.; ']t+
analysis 分析 TYu(;~
ancillary risk 附属风险 7T /hmVi_
annual account 周年帐目；周年帐目报表；年度决算；年结 Kn`-5{1B|
annual accounting date 年结日期 W_FN*Er
annual allowance 每年免税额；年积金；年度津贴；年津 ?5Q_G1H&
annual balance 年度余额 vE$n0bL2
annual disposable income 每年可动用收入 $guaUe[x
annual estimates 周年预算 i7|sVz=
annual fee 年费 u0i;vO)MNt
annual general meeting 周年大会 .3:s4=(f
annual growth rate 年增率；每年增长率 sV$Zf
`X)
annual long-term supplement 长期个案每年补助金 *<#$B}!{
annual pensionable emolument 可供计算退休金的年薪 oeF0t'%
annual report 年报 ~7O.}RP0
Annual Report on the Consumer Price Index 《消费物价指数年报》 d45 mKla(V
annual return 周年报表；周年申报表；每年报税表格 `\M}~
Annual Return Rules 《周年报表规则》 r NT>{
annual review of consumer prices 每年消费物价回顾 jrL V \(p
annual roll-forward basis 逐年延展方式
v7#`b}'W
annual salary 年薪 |N+uEiJ
annual statement 年度报表；年度决算表 p)YI8nW
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 tXW7G@
annuitant 年金受益人 `#y?:s ]e
annuity 年金 [e?vqm .
annuity contract 年金合约 +H6
cZ,
annuity on human life 人寿年金 AEO7I
f@
antecedent debt 先前的债项 !UF (R^
ante-dated cheque 倒填日期支票 Ns5'K^
anticipated expenditure 预期开支 Mx_O'D
anticipated net profit 预期纯利 %?i~`0-:n%
anticipated revenue 预期收入
c FV3
anti-inflation measure 反通货膨胀措施 K/IG6s;Xj
anti-inflationary stance 反通货膨胀立场 {/Qg4pc!
apparent deficit 表面赤字 Cy2 )M(RW
apparent financial solvency 表面偿债能力 p{W'[A{J .
apparent partner 表面合伙人 6sz:rv}
application for personal assessment 个人入息课税申请书 D?`| `Mu
application of fund 资金应用 XyrQJ}WR|
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 6<
@F
appointed actuary 委任精算师 bd[% =5
appointed auditor 委任核数师；委任审计师 iVAAGZ>am
appointed trustee 委任的受托人 ty-erdsP
appointer 委任人 I6.}r2?;A
apportioned pro rata 按比例分摊 y*7<tj.`b0
apportionment 分配；分摊 ?A2j
j`N1x
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u3])_oj=
apportionment formula 分摊方程式 VB&`g<
apportionment of estate duty 遗产税的分摊 x) OJ? l
appraisal 估价；评估 o@ W:PmKW
appreciable growth 可观增长 Hq oCl
appreciable impact 显着影响 rls\3 R(jt
appreciable increase 可观增长 NjP7?nXSx
appreciation 增值；升值 ?CO..l
appreciation against other currencies 相对其他货币升值 ! w2BD^V-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *Fu;sR2y%:
appreciation tax 增值税 F,/yK-9
appropriation 拨款；拨用；拨付
`ZZq Sc4
appropriation account 拨款帐目 }& Kl)2:O
Appropriation Bill 拨款法案 U?&&yynK
appropriation-in-aid system 补助拨款办法 {/}p
"(^
approved assets 核准资产 -H9WwFk
approved basket stock 认可一篮子证券 Gf\u%S!%
approved budget 核准预算 Pt[ b;}
approved charitable donation 认可慈善捐款 D+( '1E ?
approved charitable institution 认可慈善机构 EU4j'1!&g<
approved currency 核准货币；认可货币 Z<W`5sop^
approved estimates 核准预算 'Z 82+uU%
approved estimates of expenditure 核准开支预算 qfa[KD)!aB
approved overseas insurer 核准海外保险人 @ zi_@B
approved overseas trust company 核准海外信托公司 E-"b":@:
approved pooled investment fund 核准汇集投资基金 ) ={
H
approved provident fund scheme 认可公积金计划 =5u;\b>*
approved provision 核准拨款 bXRSKp[$
approved redeemable share 核准可赎回股份 SPo}!&p$~
approved regional stock 认可地区性证券 %IH ra6
approved retirement scheme 认可退休金计划 rO7[{<97m
approved subordinated loan 核准附属贷款 a
n,$Z,G#K
arbitrage 套戥；套汇；套利 ^;mnP=`l[
arbitrageur 套戥者；套汇者 ]B=2r^fn
arbitrary amount 临时款项 E=L 1q)
arrangement 措施；安排；协定 U~s-'- C /
arrears 欠款 A`ScAzx5{
arrears of pay 欠付薪酬 4$MV]ldUI
arrears of revenue 逾期未收税款；逾期未收的帐项 idSc#n22
articles of association 组织章程；组织细则；组织章程细则 .qg 2zE$0
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 H#FH '@J
ascertainment of profit 确定利润 ^_!2-QY.~
"Asia Clear" “亚洲结算系统”
