allotment 分配；配股 WU \
):n
allotment notice 股份配售通知；配股通知 p$=3&qR 6
allotment of shares 股份分配 R5Fj J>JE
allowable 可获宽免；免税的 C6Mb(&
allowable business loss 可扣除的营业亏损 i a|F
allowable expenses 可扣税的支出 v{jl)?`~w
allowance 免税额；津贴；备抵；准备金 +`4|,K7'
allowance for debts 债项的免税额 V&>7i9lEz
allowance for depreciation by wear and tear 耗损折旧免税额 y>o#Hq&qM
allowance for funeral expenses 殡殓费的免税额 HR}c9wy,q\
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :[rx|9M6
allowance for repairs and outgoings 修葺及支出方面的免税额 Pf!K()<uJ
allowance to debtor 给债务人的津贴 w x1uduT)
alteration of capital 资本更改 q d.b&i
alternate trustee 候补受托人 3!
+5MsR+
amalgamation 合并 r9%W?fEBp
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "- Ns1A8
ambit of charges 征税范围；收费范围 PFc02 w
amended valuation 经修订的估值 `?$R_u Fh:
American Commodities Exchange 美国商品交易所 |#sP1w'l]
American Express Bank Limited 美国运通银行 C +IXP
American Stock Exchange 美国证券交易所 Jk~T.p?tF
amortization 摊销 {P]l{ W@li
amount due from banks 存放银行同业的款项 yJr Pb"
amount due from banks abroad 存放海外银行同业的款项 ^\CQWgY(
amount due from holding companies 控股公司欠款 (I+-wki"e
amount due from local banks 存放本港银行同业的款项 bT;C8i4b\H
amount due to banks 银行同业的存款 #Q{6/{bM&J
amount due to banks abroad 海外银行同业的存款 q4Z
\y
amount due to holding companies 控股公司存款 (u*]&yk
amount due to local banks 本港银行同业的存款 khIh<-
s!
amount due to outport banks 外埠银行同业的存款 *0iP*j/]
amount for note issue 发行纸币的款额 5 GY%ZRHh
amount of bond 担保契据的款额 G ;z2}Ei
amount of consideration 代价款额 %d>K
tf
amount of contribution 供款数额 @M,_m X
amount of indebtedness 负债款额 Sb`>IlT\#
amount of principal of the loan 贷款本金额 n% *u;iG
amount of rates chargeable 应征差饷数额 0>'1|8+`(z
amount of share capital 股本额 &3JbAJ |;X
amount of sums assured 承保款额 tQ)8HVKF
amount of variation 变动幅度 V^0*S=N
amount of vote 拨款数额 ?T^$,1 -
amount payable 应付款额 Mz06cw&
amount receivable 应收款额 7e40 }n
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ctCfLlK
analysis 分析 '`RCN k5l
ancillary risk 附属风险 @wg*~"d
annual account 周年帐目；周年帐目报表；年度决算；年结 :?S2s Ne2
annual accounting date 年结日期 *L ^{p.K4
annual allowance 每年免税额；年积金；年度津贴；年津 s <5t}{x
annual balance 年度余额 "#9WF}
annual disposable income 每年可动用收入 9+/<[w7
annual estimates 周年预算 N(
/PJJ~
annual fee 年费 1|gEY;Ru
annual general meeting 周年大会 f EpY3od
annual growth rate 年增率；每年增长率 jeW0;Cz
J~
annual long-term supplement 长期个案每年补助金 o~}q@]]
annual pensionable emolument 可供计算退休金的年薪 MAR;
k?d
annual report 年报 !qcR5yk`2
Annual Report on the Consumer Price Index 《消费物价指数年报》 L
*5&hPU
annual return 周年报表；周年申报表；每年报税表格 tf/ f-S
Annual Return Rules 《周年报表规则》 R=IeAuZR4k
annual review of consumer prices 每年消费物价回顾 3QF !fll^
annual roll-forward basis 逐年延展方式 ,mRN;
|N
annual salary 年薪 P2oR C3~
annual statement 年度报表；年度决算表 G,XF S8{%
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 B!Qdf8We
annuitant 年金受益人 K=~h1qV:
annuity 年金 W=|B3}C?
annuity contract 年金合约 jR48 .W
annuity on human life 人寿年金 gy>2=d
antecedent debt 先前的债项 h)Yq C$A-s
ante-dated cheque 倒填日期支票 +J^}"dG
anticipated expenditure 预期开支 @z2RMEC~
anticipated net profit 预期纯利 Ii"cDH9
anticipated revenue 预期收入 d8x$NW-s
anti-inflation measure 反通货膨胀措施 `R; ct4-
anti-inflationary stance 反通货膨胀立场 b'ew
Od=
apparent deficit 表面赤字 J%}}( G~
apparent financial solvency 表面偿债能力 1LE8,Gm&
apparent partner 表面合伙人 p%G\5.GcJL
application for personal assessment 个人入息课税申请书 E]g KJVf9[
application of fund 资金应用 `*~:n vU
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 B4{A(-Tc
appointed actuary 委任精算师 Ck[Z(=b$$:
appointed auditor 委任核数师；委任审计师 N),Zb^~nw
appointed trustee 委任的受托人 # - kyZ
appointer 委任人 =GL
soc-b
apportioned pro rata 按比例分摊 )ei+ewVZ
apportionment 分配；分摊 a|fyo# L
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x
&\~4,TN
apportionment formula 分摊方程式 R {*p \;
apportionment of estate duty 遗产税的分摊 }X AoMp
appraisal 估价；评估 ` "9Y.KU
appreciable growth 可观增长 mB!81%f%|
appreciable impact 显着影响 ;z[yNW8
appreciable increase 可观增长 hZ%Ie% ~n
appreciation 增值；升值 }we"IqLb
appreciation against other currencies 相对其他货币升值 |D^[ ]*cEH
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -nU_eD y
appreciation tax 增值税 xXyzzr1[
appropriation 拨款；拨用；拨付 7g=Ze~aq
appropriation account 拨款帐目 HL_Muy E
Appropriation Bill 拨款法案 bhg"<I
appropriation-in-aid system 补助拨款办法 G& ;W
approved assets 核准资产 ~=c#Ff =Z
approved basket stock 认可一篮子证券 9J1& g(?>-
approved budget 核准预算 S#ven&
approved charitable donation 认可慈善捐款 xxede
zNko
approved charitable institution 认可慈善机构 L=VuEF
approved currency 核准货币；认可货币
2
{31"
approved estimates 核准预算 !>! l=Z
approved estimates of expenditure 核准开支预算 aoCyYnZD
approved overseas insurer 核准海外保险人 K{ 0m
b
approved overseas trust company 核准海外信托公司 NcPzmW{#;g
approved pooled investment fund 核准汇集投资基金 '9b <r7\@
approved provident fund scheme 认可公积金计划 b^%4_[uRu
approved provision 核准拨款 *Fq Nzly
approved redeemable share 核准可赎回股份 ~JBQjb]
approved regional stock 认可地区性证券 %u!#f<"[
approved retirement scheme 认可退休金计划 i
edoL0 #
approved subordinated loan 核准附属贷款 Q
}1PPi,
arbitrage 套戥；套汇；套利 bbnAF*7s8
arbitrageur 套戥者；套汇者 2Yyc`o0R;h
arbitrary amount 临时款项 %5uuB4P&|$
arrangement 措施；安排；协定 M.t 5,NJ
arrears 欠款
`
a@NYi6
arrears of pay 欠付薪酬 T9(~^}_+9
arrears of revenue 逾期未收税款；逾期未收的帐项 7IFUsli]
articles of association 组织章程；组织细则；组织章程细则 |_2O:7qe
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )} /9*
ascertainment of profit 确定利润 &yYK%~}t[
"Asia Clear" “亚洲结算系统”
