allotment 分配；配股 9 C[~*,qx
allotment notice 股份配售通知；配股通知 o[ZjXLJzV
allotment of shares 股份分配 W%L'nR~w$
allowable 可获宽免；免税的 hIe .Mv-I)
allowable business loss 可扣除的营业亏损 w2
Y%yjCV
allowable expenses 可扣税的支出 os/h~,=
allowance 免税额；津贴；备抵；准备金 qLEYBv-3
allowance for debts 债项的免税额
d%7?913
allowance for depreciation by wear and tear 耗损折旧免税额 K
b%Y%j
allowance for funeral expenses 殡殓费的免税额 x%viC kq
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?b]zsku8
allowance for repairs and outgoings 修葺及支出方面的免税额 J&A1]T4d
allowance to debtor 给债务人的津贴 ?'> .>
alteration of capital 资本更改 n
_K1 %
alternate trustee 候补受托人 g i!_Nz
amalgamation 合并 duG!QS:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (47?lw
&
ambit of charges 征税范围；收费范围 1>Sfv|ZP,
amended valuation 经修订的估值 7{ m>W!
American Commodities Exchange 美国商品交易所 pP| @Z{7d`
American Express Bank Limited 美国运通银行 z !g$#hmL>
American Stock Exchange 美国证券交易所 tWIOy6`
amortization 摊销 _k@cs^
amount due from banks 存放银行同业的款项 + ``vnC
amount due from banks abroad 存放海外银行同业的款项 6>]_H(z7
amount due from holding companies 控股公司欠款 l
U/Xi
amount due from local banks 存放本港银行同业的款项 wn[)/*(,$(
amount due to banks 银行同业的存款 *Jsb~wta
amount due to banks abroad 海外银行同业的存款 w%])
amount due to holding companies 控股公司存款 v@\S$qU2
amount due to local banks 本港银行同业的存款 d5'Q 1"{
amount due to outport banks 外埠银行同业的存款 t% qep|
amount for note issue 发行纸币的款额 4S26TgY
amount of bond 担保契据的款额 JvAXLT
amount of consideration 代价款额 r2RJb6
amount of contribution 供款数额 6e ?xu8|
amount of indebtedness 负债款额 Ey=2 zo^F
amount of principal of the loan 贷款本金额 T?1BcY
amount of rates chargeable 应征差饷数额 \IL)~5d
amount of share capital 股本额 ~5P9^`KNH
amount of sums assured 承保款额 vMz|'-rm$
amount of variation 变动幅度 FyEKqYl
amount of vote 拨款数额 g{N}]_%Uh
amount payable 应付款额 1M`E.Ztw*
amount receivable 应收款额 ]9YA~n\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ._rPM>B?
analysis 分析 _[6sr7H!
ancillary risk 附属风险 0F)v9EK(W4
annual account 周年帐目；周年帐目报表；年度决算；年结 mF
1f(
annual accounting date 年结日期 7!J-/#!
annual allowance 每年免税额；年积金；年度津贴；年津 0nt@}\j
annual balance 年度余额 a i<qK3!O
annual disposable income 每年可动用收入 7 i"
b\{5
annual estimates 周年预算 /9_%NR[
annual fee 年费 NJBSVC b
annual general meeting 周年大会 J 1w[ gf]J
annual growth rate 年增率；每年增长率 p-s\D_
annual long-term supplement 长期个案每年补助金 6{ )pF
annual pensionable emolument 可供计算退休金的年薪 V lx.C~WYn
annual report 年报 /r7xA}se^
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]
2
`%i5
annual return 周年报表；周年申报表；每年报税表格 FJ0I&FyWs
Annual Return Rules 《周年报表规则》 E DnNS
annual review of consumer prices 每年消费物价回顾 %,[,mW4l
annual roll-forward basis 逐年延展方式 5UQ {qm*Q
annual salary 年薪 DdR0u0JH0
annual statement 年度报表；年度决算表 #da{3>z:
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 ()aCE^C
annuitant 年金受益人 _<Ak M"
annuity 年金 f#ZM 2!^!
annuity contract 年金合约 f\R_a/Us
annuity on human life 人寿年金 xL15uWk-
antecedent debt 先前的债项 kP`#zwp'Ci
ante-dated cheque 倒填日期支票 a_Xwi:e<
anticipated expenditure 预期开支 ^SpQtW118
anticipated net profit 预期纯利 gXI-{R7Me
anticipated revenue 预期收入 Rw'}>?k]
anti-inflation measure 反通货膨胀措施 6k hBT'n
anti-inflationary stance 反通货膨胀立场 Hht l~2t!0
apparent deficit 表面赤字 HO<|EH~lu
apparent financial solvency 表面偿债能力 icb)JZ1K
apparent partner 表面合伙人 +2iD9X{$MX
application for personal assessment 个人入息课税申请书 h\!8*e;RAW
application of fund 资金应用
xgxfPcI
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 V0 ^{Ss1M
appointed actuary 委任精算师 [!)HWgx
appointed auditor 委任核数师；委任审计师 u[**,.Ecg
appointed trustee 委任的受托人 1%_RXQVG
appointer 委任人 $.D )Llcq
apportioned pro rata 按比例分摊 ;O7 "!\
apportionment 分配；分摊 M-t 9M~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M0$MK>
apportionment formula 分摊方程式 -*7i :mg
apportionment of estate duty 遗产税的分摊 *)RKU),3nL
appraisal 估价；评估 uzH MQp
appreciable growth 可观增长 MFROAVPZ5
appreciable impact 显着影响 ?pZ"7kkD
appreciable increase 可观增长 [7}3k?42X
appreciation 增值；升值 kl]V_ 7[
appreciation against other currencies 相对其他货币升值 zr! 7*,
p
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iZG-ca
appreciation tax 增值税 JtO}i{A
appropriation 拨款；拨用；拨付 ?3~ t%Q`
appropriation account 拨款帐目 [;wJM|Z J0
Appropriation Bill 拨款法案 ?7fqWlB
appropriation-in-aid system 补助拨款办法 6 rnFXZ\
approved assets 核准资产 xT 06*wQ
approved basket stock 认可一篮子证券 lo!pslqsn
approved budget 核准预算 DinZ Z
approved charitable donation 认可慈善捐款 -+[Lc_oNPx
approved charitable institution 认可慈善机构 }W^@mi
approved currency 核准货币；认可货币 ND1hZ3(^
approved estimates 核准预算 #HV5M1m b
approved estimates of expenditure 核准开支预算 f
+9eB
approved overseas insurer 核准海外保险人 v7p u
approved overseas trust company 核准海外信托公司 fNLO%\G~2
approved pooled investment fund 核准汇集投资基金 ,marNG
approved provident fund scheme 认可公积金计划 <%YW/k"o
approved provision 核准拨款 `qJJ{<1&U
approved redeemable share 核准可赎回股份 3 : GwX4yW
approved regional stock 认可地区性证券 jOT/ |k
approved retirement scheme 认可退休金计划 U@q
5`4-!8
approved subordinated loan 核准附属贷款 x _~_/&X5
arbitrage 套戥；套汇；套利 +IS6l*_y>6
arbitrageur 套戥者；套汇者 cD]H~D}M
arbitrary amount 临时款项 Ja~8ZrcY
arrangement 措施；安排；协定 E "'u2jEG^
arrears 欠款 F^/KD<cgK
arrears of pay 欠付薪酬 A5j?
Yts
arrears of revenue 逾期未收税款；逾期未收的帐项 <n ,QSy#
articles of association 组织章程；组织细则；组织章程细则 -r,v3n
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q~(Qh_Ff
ascertainment of profit 确定利润 hV~M!vFxA
"Asia Clear" “亚洲结算系统”
