allotment 分配；配股 &r4|WM/ec
allotment notice 股份配售通知；配股通知 9q_{_%G%
allotment of shares 股份分配 ^7YNM<_%@
allowable 可获宽免；免税的 qIsf!1I?
allowable business loss 可扣除的营业亏损 c
y;i1#1rO
allowable expenses 可扣税的支出 gBc
s
allowance 免税额；津贴；备抵；准备金 7*K UM6z
allowance for debts 债项的免税额 -eyF9++`
allowance for depreciation by wear and tear 耗损折旧免税额 *q k7e[IP
allowance for funeral expenses 殡殓费的免税额 iRlZWgj4^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |l+ 5E
allowance for repairs and outgoings 修葺及支出方面的免税额 QDJ
"X
allowance to debtor 给债务人的津贴 s hH2/.>
alteration of capital 资本更改 -b HlFNRm
alternate trustee 候补受托人 1Kk6n UI
N
amalgamation 合并 vszm9Qf
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }_XiRm<
ambit of charges 征税范围；收费范围 !3 Pmjip
amended valuation 经修订的估值 -9,~b9$
American Commodities Exchange 美国商品交易所 s_VcC_A
American Express Bank Limited 美国运通银行 L6 {gwoZf3
American Stock Exchange 美国证券交易所 XC^*z[#4{
amortization 摊销 a {hc{
amount due from banks 存放银行同业的款项 ;<m`mb4x[
amount due from banks abroad 存放海外银行同业的款项 d!0rq4v7
amount due from holding companies 控股公司欠款 z06,$O
Yz
amount due from local banks 存放本港银行同业的款项 %\T,=9tD\
amount due to banks 银行同业的存款 ~U"m"zpLP
amount due to banks abroad 海外银行同业的存款 TaBya0-
amount due to holding companies 控股公司存款 2J&~b 8 :
amount due to local banks 本港银行同业的存款 aXJ/"k #Tl
amount due to outport banks 外埠银行同业的存款 B#jnM ~fJz
amount for note issue 发行纸币的款额 ka\{?:r,8
amount of bond 担保契据的款额 7)r]h?
amount of consideration 代价款额 :e;6oC*"q
amount of contribution 供款数额 9|Jv>Ur=)2
amount of indebtedness 负债款额 |y eQz
amount of principal of the loan 贷款本金额 C:5- h(#
amount of rates chargeable 应征差饷数额 .G!xc Q`?
amount of share capital 股本额 R2sG'<0B0
amount of sums assured 承保款额 QDQ"Sc06
amount of variation 变动幅度 Q a )+Tv
amount of vote 拨款数额 YxJQ^D`
amount payable 应付款额 'A7!@hVy
amount receivable 应收款额 @GQfBV
|3
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {Fw"y %a^
analysis 分析 9>S)*lU&s
ancillary risk 附属风险 5bu W\_G)
annual account 周年帐目；周年帐目报表；年度决算；年结 )PP yJ@M
annual accounting date 年结日期
c2M
annual allowance 每年免税额；年积金；年度津贴；年津 + ?o!"SJ
annual balance 年度余额 Nb&j?./
annual disposable income 每年可动用收入 QTi@yT:
annual estimates 周年预算 ^
WO3,
annual fee 年费 e>Z& 0lV:
annual general meeting 周年大会 %0C [v7\
annual growth rate 年增率；每年增长率 nJN -U+)u
annual long-term supplement 长期个案每年补助金 | du%c`wl
annual pensionable emolument 可供计算退休金的年薪 3u/JcU-<
annual report 年报 'lA} E
Annual Report on the Consumer Price Index 《消费物价指数年报》 CE`]X;#y
annual return 周年报表；周年申报表；每年报税表格 nXLz <wE
Annual Return Rules 《周年报表规则》 W4^z KnH
annual review of consumer prices 每年消费物价回顾 c.IU qin
annual roll-forward basis 逐年延展方式 fe/;U =te
annual salary 年薪 :
"| /
annual statement 年度报表；年度决算表 *O~y6|U?
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 u NyN[U
annuitant 年金受益人 3d6 z_Yd:
annuity 年金 E .Xp\Dm71
annuity contract 年金合约 .))j R:{3
annuity on human life 人寿年金 lK=Is
v +
antecedent debt 先前的债项 ))|d~m
ante-dated cheque 倒填日期支票 SZ9Oz -?
anticipated expenditure 预期开支 Q /4-7
anticipated net profit 预期纯利 //2O#Fg{/
anticipated revenue 预期收入 0NU%z.(%s
anti-inflation measure 反通货膨胀措施 72OqXa*
anti-inflationary stance 反通货膨胀立场 <
bC'.m
apparent deficit 表面赤字 9m)$^U>oz
apparent financial solvency 表面偿债能力 );d 07\V
apparent partner 表面合伙人 M\m:H3[
application for personal assessment 个人入息课税申请书 Fpr dP*/
application of fund 资金应用 wG[n wt0L
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 Ra|P5
appointed actuary 委任精算师 gv uv>A}vJ
appointed auditor 委任核数师；委任审计师 &>Ve4!i
q
appointed trustee 委任的受托人 =SLG N`m3
appointer 委任人 Ow/,pC >V
apportioned pro rata 按比例分摊
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apportionment 分配；分摊 2
~$S @c
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j J {F0o
apportionment formula 分摊方程式 GB|>eZLv<
apportionment of estate duty 遗产税的分摊 YQN:&Cls
appraisal 估价；评估 hAf/&yA@
appreciable growth 可观增长 DH?n~qKpC
appreciable impact 显着影响 %Z_O\zRqy)
appreciable increase 可观增长 w/*G!o- <
appreciation 增值；升值 T$D(Y`zdn
appreciation against other currencies 相对其他货币升值 0 MK}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RD:G 9[
appreciation tax 增值税 MWv@]P_0p!
appropriation 拨款；拨用；拨付 Tx PFl7,r
appropriation account 拨款帐目 e&z@yy$
Appropriation Bill 拨款法案 >wh v*@Fr
appropriation-in-aid system 补助拨款办法 D ;> 7y}\
approved assets 核准资产 Sxq@W8W
approved basket stock 认可一篮子证券 MTtx|L\4
approved budget 核准预算 >g{&Qx `&
approved charitable donation 认可慈善捐款 EN2t}rua
approved charitable institution 认可慈善机构 Pj s=n7
approved currency 核准货币；认可货币 i`gM> q&
approved estimates 核准预算 _s5^\~a o
approved estimates of expenditure 核准开支预算 R
dPk1?}K
approved overseas insurer 核准海外保险人 vd lss|
approved overseas trust company 核准海外信托公司 v Woppt
approved pooled investment fund 核准汇集投资基金 -fPi
HKJ
approved provident fund scheme 认可公积金计划 $.Tn\4z&
approved provision 核准拨款 k 3m_L-
approved redeemable share 核准可赎回股份 rgVRF44X{
approved regional stock 认可地区性证券 wmGcXBHt$
approved retirement scheme 认可退休金计划 */M`KP W
approved subordinated loan 核准附属贷款 nnj<k5
arbitrage 套戥；套汇；套利 @G 2# Z
arbitrageur 套戥者；套汇者 G*N[t w
arbitrary amount 临时款项 V gMgeja
arrangement 措施；安排；协定 Jo\MDyb ]
arrears 欠款 _A RG
"
arrears of pay 欠付薪酬 VH]}{i"`
arrears of revenue 逾期未收税款；逾期未收的帐项 kAEq +{h
articles of association 组织章程；组织细则；组织章程细则 a|z-EKV
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -NJpql{Cb
ascertainment of profit 确定利润 :*KTpTa
"Asia Clear" “亚洲结算系统”
