allotment 分配；配股 a+)Yk8%KY
allotment notice 股份配售通知；配股通知 NS-u,5Jt
allotment of shares 股份分配 0aSN 8
allowable 可获宽免；免税的 f'\I52;FB
allowable business loss 可扣除的营业亏损 }f ZT$'*;
allowable expenses 可扣税的支出 X|L.fB=
allowance 免税额；津贴；备抵；准备金 KCq qwGM
allowance for debts 债项的免税额 5*[zIKdt2
allowance for depreciation by wear and tear 耗损折旧免税额 V%dMaX>^i
allowance for funeral expenses 殡殓费的免税额
9~ajE s
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MG [?C2KA/
allowance for repairs and outgoings 修葺及支出方面的免税额 JxiLjvI q
allowance to debtor 给债务人的津贴 c~ l $_A
alteration of capital 资本更改 b.47KJz t
alternate trustee 候补受托人 [{6]i
J
amalgamation 合并 `5 <
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;"!dq)
ambit of charges 征税范围；收费范围 hUSr1jlA
amended valuation 经修订的估值 ?{\8!_Gvsl
American Commodities Exchange 美国商品交易所 >*,Zc
American Express Bank Limited 美国运通银行 D( Zux8l
American Stock Exchange 美国证券交易所 g?A4C`l6iy
amortization 摊销 o B_c6]K
amount due from banks 存放银行同业的款项 M7Cq)cT
amount due from banks abroad 存放海外银行同业的款项 aWm0*W"(@
amount due from holding companies 控股公司欠款 "Vho`x3
amount due from local banks 存放本港银行同业的款项 K_ Y0 ;!W
amount due to banks 银行同业的存款 jkQv cU
amount due to banks abroad 海外银行同业的存款 eg~$WB
;1
amount due to holding companies 控股公司存款 !-2nIY!
amount due to local banks 本港银行同业的存款 K7M 7T5<
amount due to outport banks 外埠银行同业的存款 lEQ 63) Z
amount for note issue 发行纸币的款额
bn UpH3
amount of bond 担保契据的款额 8*=N\'m],
amount of consideration 代价款额 rVzj LkN^
amount of contribution 供款数额
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amount of indebtedness 负债款额 FfI $3:9
amount of principal of the loan 贷款本金额 PQWo<Uet
amount of rates chargeable 应征差饷数额 !lm^(SS
v
amount of share capital 股本额 ? =_l=dR
amount of sums assured 承保款额 (:,N?bg
amount of variation 变动幅度 vpv PRw J
amount of vote 拨款数额 ;Y?7|G97*S
amount payable 应付款额 h\Op|#gIT
amount receivable 应收款额 @NlnZfM u
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [Rs5hO
analysis 分析 Pw1V1v&> q
ancillary risk 附属风险 92 ]>"
annual account 周年帐目；周年帐目报表；年度决算；年结 V7 N8m<Tf
annual accounting date 年结日期 =4 \|'V1 5
annual allowance 每年免税额；年积金；年度津贴；年津 %LXk9K^]e
annual balance 年度余额 1N x%u z
annual disposable income 每年可动用收入 bICi'`
annual estimates 周年预算 F&lWO!4
annual fee 年费 7Nh 6 `
annual general meeting 周年大会 L= D
d`
annual growth rate 年增率；每年增长率 RxAWX?9Z
annual long-term supplement 长期个案每年补助金 G<4H~1?P
annual pensionable emolument 可供计算退休金的年薪 X4
BDl
annual report 年报 {K*l ,U
Annual Report on the Consumer Price Index 《消费物价指数年报》 #PVgx9T=_
annual return 周年报表；周年申报表；每年报税表格 - 86 9$
Annual Return Rules 《周年报表规则》 Fb*^GH)J
annual review of consumer prices 每年消费物价回顾 ~k S~
v
annual roll-forward basis 逐年延展方式 Z UQ1\Iw
annual salary 年薪
4sSQ
nK
annual statement 年度报表；年度决算表 x7L$x=8s
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >9esZA^';
annuitant 年金受益人 uWG'AmK_#E
annuity 年金 4M i*bN,
annuity contract 年金合约 o83HR[
annuity on human life 人寿年金 JZ D27[b
antecedent debt 先前的债项 ?WG9}R[qE/
ante-dated cheque 倒填日期支票 ;pU 9ov4)
anticipated expenditure 预期开支 7 xVI,\qV
anticipated net profit 预期纯利 jsf=S{^2
anticipated revenue 预期收入 ?%JH4I2
anti-inflation measure 反通货膨胀措施 U/&?r Y^|
anti-inflationary stance 反通货膨胀立场 ykRKZYfsw(
apparent deficit 表面赤字
gA 2Il8K
apparent financial solvency 表面偿债能力 r1 }OlVbK
apparent partner 表面合伙人 !z{bqPlFGG
application for personal assessment 个人入息课税申请书 m z +>rc
application of fund 资金应用
?T$ i
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 d}> Nl$
appointed actuary 委任精算师 y
8];MTl
appointed auditor 委任核数师；委任审计师 /!eC;qp;[
appointed trustee 委任的受托人 <gZC78}E
appointer 委任人
|}QDC/
apportioned pro rata 按比例分摊 lR{eO~'~V
apportionment 分配；分摊 Vd)iv\a
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NqkR
R$O
apportionment formula 分摊方程式 3iV/7~
O
apportionment of estate duty 遗产税的分摊 *VIM!/YW
appraisal 估价；评估 QP7EP aW
appreciable growth 可观增长 _66zXfM<
appreciable impact 显着影响 6.EfM^[
appreciable increase 可观增长 > pv~$
appreciation 增值；升值 W 2%(a0p
appreciation against other currencies 相对其他货币升值 b-M[la}1"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VMad ]bEf
appreciation tax 增值税 ;g^QH r
appropriation 拨款；拨用；拨付 r7C
m
appropriation account 拨款帐目 $*xnq%A
Appropriation Bill 拨款法案 Gw~^6( Qu
appropriation-in-aid system 补助拨款办法 xY5Idl->
approved assets 核准资产 ^-4mZXAy1|
approved basket stock 认可一篮子证券 8s?;<6
approved budget 核准预算 O(~`fN?n
approved charitable donation 认可慈善捐款 k1$|v zMh
approved charitable institution 认可慈善机构 4D$$KSa
approved currency 核准货币；认可货币 3y r{B Xn
approved estimates 核准预算 ^^jF*)DT@
approved estimates of expenditure 核准开支预算 .Ky<9h.K
approved overseas insurer 核准海外保险人 $Fc*^8$ryC
approved overseas trust company 核准海外信托公司 ,BW ^j.7
approved pooled investment fund 核准汇集投资基金 +SrE
approved provident fund scheme 认可公积金计划 , *e^,|#
approved provision 核准拨款 D4Uz@2_
approved redeemable share 核准可赎回股份 x@v,qF$K
approved regional stock 认可地区性证券 u<!!%C~+=
approved retirement scheme 认可退休金计划 {8@?9Z9R{
approved subordinated loan 核准附属贷款 Lt@4F
arbitrage 套戥；套汇；套利 9{70l 539
arbitrageur 套戥者；套汇者 A.
U<
arbitrary amount 临时款项 [5)1
4%
x
arrangement 措施；安排；协定 .DHZs#R
arrears 欠款 +'uF3- +WY
arrears of pay 欠付薪酬
PLFM[t/
arrears of revenue 逾期未收税款；逾期未收的帐项 xfkG&
&
articles of association 组织章程；组织细则；组织章程细则 : 60PO
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;l4rg!r(S
ascertainment of profit 确定利润 |]+m<Dpyr2
"Asia Clear" “亚洲结算系统”
