allotment 分配；配股 1$m{)Io2(
allotment notice 股份配售通知；配股通知 PVmePgF
allotment of shares 股份分配 gh^w
! tH3
allowable 可获宽免；免税的 <l+hcYam
allowable business loss 可扣除的营业亏损 eO Z ~p
allowable expenses 可扣税的支出 tWTC'Gx-J
allowance 免税额；津贴；备抵；准备金 e?]H Ny
allowance for debts 债项的免税额 xz +;1JAL3
allowance for depreciation by wear and tear 耗损折旧免税额 m-cw5lW
allowance for funeral expenses 殡殓费的免税额 ~)ysEZl
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KyqP@
{
allowance for repairs and outgoings 修葺及支出方面的免税额 rQp Q qBu
allowance to debtor 给债务人的津贴 s]D1s%Mx
alteration of capital 资本更改 '#Q
Zhz(+
alternate trustee 候补受托人 {?3i^Q=V
amalgamation 合并 6&2{V?
W3
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3 rLc\rK
ambit of charges 征税范围；收费范围 h 3 J&
amended valuation 经修订的估值 '68#7Hs.
American Commodities Exchange 美国商品交易所 #N y+6XM
American Express Bank Limited 美国运通银行 xa{.hp?
American Stock Exchange 美国证券交易所 z 5~X3k7
amortization 摊销
`)BZk[64
amount due from banks 存放银行同业的款项 byZj7q5&Q
amount due from banks abroad 存放海外银行同业的款项 nwDGzC~y<
amount due from holding companies 控股公司欠款 a% /x
amount due from local banks 存放本港银行同业的款项 *WWDwY@!u
amount due to banks 银行同业的存款 rD c$#
amount due to banks abroad 海外银行同业的存款 9'ky2
]w
amount due to holding companies 控股公司存款 ZA '0 q
amount due to local banks 本港银行同业的存款 zYftgH_o
amount due to outport banks 外埠银行同业的存款 i+I 1h=
amount for note issue 发行纸币的款额 4v#s!W
amount of bond 担保契据的款额 7sVO?:bj}
amount of consideration 代价款额 )|Ka'\xr
amount of contribution 供款数额 )2:U]d%pk
amount of indebtedness 负债款额 Ffd;aZ4n
amount of principal of the loan 贷款本金额 $:vS_#
amount of rates chargeable 应征差饷数额 C2DAsSw
amount of share capital 股本额 K_qA[n
amount of sums assured 承保款额 7!6v4ZA
amount of variation 变动幅度 koj*3@\p/
amount of vote 拨款数额 _+%p!!
amount payable 应付款额 @?t+O'&
amount receivable 应收款额 tS,AS,vy]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /d$ kz&aIV
analysis 分析 | vxmgX)
ancillary risk 附属风险 akWO
E}5#
annual account 周年帐目；周年帐目报表；年度决算；年结 Y6(= cm
annual accounting date 年结日期 A5sz[ k
annual allowance 每年免税额；年积金；年度津贴；年津 ^szi[Cj
annual balance 年度余额 3XNk*Y[5
annual disposable income 每年可动用收入 8cuI-Swz
annual estimates 周年预算 lA4TWU (]
annual fee 年费 sR)jZpmC(
annual general meeting 周年大会 vXG?8Q
annual growth rate 年增率；每年增长率 6LabFX@{&
annual long-term supplement 长期个案每年补助金 S[N9/2
annual pensionable emolument 可供计算退休金的年薪 Epm8S}6K
annual report 年报 pfFHuS~
Annual Report on the Consumer Price Index 《消费物价指数年报》 B_XX)y %V
annual return 周年报表；周年申报表；每年报税表格 v
<OZ
#
L$
Annual Return Rules 《周年报表规则》 A-YW!BT4
annual review of consumer prices 每年消费物价回顾 :Vw{ l B
annual roll-forward basis 逐年延展方式 F#.ph?W
annual salary 年薪 7&w |
annual statement 年度报表；年度决算表 #WAX&< m
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 Sar1NkD#
annuitant 年金受益人 >G As&\4hs
annuity 年金 W mx3@] <
annuity contract 年金合约 fm
q(!
annuity on human life 人寿年金 4^:$|\?]
antecedent debt 先前的债项 NnaO!QW%
ante-dated cheque 倒填日期支票 J
:KU~`r
anticipated expenditure 预期开支 T>J ,kh
anticipated net profit 预期纯利 @7{.err!
anticipated revenue 预期收入 _7dp(R
anti-inflation measure 反通货膨胀措施 A,3qjd,$ c
anti-inflationary stance 反通货膨胀立场 {$ v^2K'C
apparent deficit 表面赤字 #)O^aac29
apparent financial solvency 表面偿债能力 Z_[L5B]Gwd
apparent partner 表面合伙人 js% n]$N
application for personal assessment 个人入息课税申请书 + f:!9)C
application of fund 资金应用 h67{qY[J[
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 nwIj?(8x
appointed actuary 委任精算师 c6SX z%'k
appointed auditor 委任核数师；委任审计师 )UyJ.!Fl y
appointed trustee 委任的受托人 d
qO]2d
appointer 委任人 WuTkYi
F
apportioned pro rata 按比例分摊 DgB;6W l
apportionment 分配；分摊 ,qNbo
11
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3{wui fS
apportionment formula 分摊方程式 oe!4ng[
apportionment of estate duty 遗产税的分摊 7OS i2
appraisal 估价；评估 }
c>vk
appreciable growth 可观增长 D]N)
appreciable impact 显着影响 5hTScnL%
appreciable increase 可观增长 hFxT@ I~
appreciation 增值；升值 B![ :fiR`
appreciation against other currencies 相对其他货币升值 . i^ @v<+
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7zIf sb
appreciation tax 增值税 r|i)
appropriation 拨款；拨用；拨付 ~ H/Zi
BL@
appropriation account 拨款帐目 k;)mc+ ~+
Appropriation Bill 拨款法案 h0I5zQZm
appropriation-in-aid system 补助拨款办法 ef/43+F^x
approved assets 核准资产 Y/T-q <ag8
approved basket stock 认可一篮子证券 GK[9I F#_>
approved budget 核准预算 m_,Jbf
approved charitable donation 认可慈善捐款 MH 0wpHz
approved charitable institution 认可慈善机构 v5U'ky :
approved currency 核准货币；认可货币 15yiDI
o
approved estimates 核准预算 l}&2A*c.
approved estimates of expenditure 核准开支预算 4t3>` x
7
approved overseas insurer 核准海外保险人 34nfL: y
approved overseas trust company 核准海外信托公司 S(CVkCP
approved pooled investment fund 核准汇集投资基金 g yhy0
approved provident fund scheme 认可公积金计划 =K}T; c
approved provision 核准拨款 Q{an[9To~P
approved redeemable share 核准可赎回股份 #)]/wqPoW
approved regional stock 认可地区性证券 tmoaa!yRnT
approved retirement scheme 认可退休金计划 1}+b4 "7]
approved subordinated loan 核准附属贷款 Wh~,?}laj
arbitrage 套戥；套汇；套利 iyXd"O
arbitrageur 套戥者；套汇者 VL'wrgk
arbitrary amount 临时款项 C
,|9VH
arrangement 措施；安排；协定 t)rPXvx}!
arrears 欠款 7S=,#
arrears of pay 欠付薪酬 5% }!z~8Y4
arrears of revenue 逾期未收税款；逾期未收的帐项 {F S)f
articles of association 组织章程；组织细则；组织章程细则 A}&YK,$5ED
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b#R$P]dr=
ascertainment of profit 确定利润 gsl_a W!
"Asia Clear" “亚洲结算系统”
