allotment 分配；配股 X1# Ar)
allotment notice 股份配售通知；配股通知 N/tcW
allotment of shares 股份分配 1T
!o`*
allowable 可获宽免；免税的 q?!HzZ
allowable business loss 可扣除的营业亏损 ,,Qg"C
allowable expenses 可扣税的支出 g+#<;Gbpe
allowance 免税额；津贴；备抵；准备金 q T6y&
allowance for debts 债项的免税额 \U:OQ.e
allowance for depreciation by wear and tear 耗损折旧免税额 xfRp_;l+ R
allowance for funeral expenses 殡殓费的免税额 Kd:l8%+
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0 qS/>u*
allowance for repairs and outgoings 修葺及支出方面的免税额 y3~`qq
allowance to debtor 给债务人的津贴 )7 5 7
alteration of capital 资本更改
#b ^6>
alternate trustee 候补受托人 .W{CJh
amalgamation 合并 lHM+<Z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *w0! C:mL&
ambit of charges 征税范围；收费范围 o rjtwF>^
amended valuation 经修订的估值 HV a9b;
American Commodities Exchange 美国商品交易所 $@PruY3[
American Express Bank Limited 美国运通银行 I=! kPuw
American Stock Exchange 美国证券交易所 u} du @Aq
amortization 摊销 N<
Sl88+U
amount due from banks 存放银行同业的款项 tVG;A&\,6
amount due from banks abroad 存放海外银行同业的款项 $_S-R
3L\
amount due from holding companies 控股公司欠款 ;@Zuet
amount due from local banks 存放本港银行同业的款项 gmVN(K}SR5
amount due to banks 银行同业的存款 z/\Ot Yz
amount due to banks abroad 海外银行同业的存款 /E jXyrn 2
amount due to holding companies 控股公司存款 +La2-I
amount due to local banks 本港银行同业的存款 ZID- ~
6
amount due to outport banks 外埠银行同业的存款 B_[efM<R$
amount for note issue 发行纸币的款额 \,13mB6
amount of bond 担保契据的款额 <| r| s
amount of consideration 代价款额 m7^f% <l
amount of contribution 供款数额 wO]e%BTO
amount of indebtedness 负债款额 J4+K)gWB
amount of principal of the loan 贷款本金额 #B\s'j[A"
amount of rates chargeable 应征差饷数额 C3'xU` =7
amount of share capital 股本额 (\ab%M
amount of sums assured 承保款额 F\eQV<
amount of variation 变动幅度 <t vLKx
amount of vote 拨款数额 w"{DL
N[Qw
amount payable 应付款额 0/v]YK.
amount receivable 应收款额 30v xOkS
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0OO[@Ht
analysis 分析 8i',~[
ancillary risk 附属风险 fXMY.X>f
annual account 周年帐目；周年帐目报表；年度决算；年结 k2
Ju*W&
annual accounting date 年结日期 e]VW\ 6J&
annual allowance 每年免税额；年积金；年度津贴；年津 Ch]d\G M
annual balance 年度余额 NgTB4I 8P
annual disposable income 每年可动用收入
qNJc*@s
annual estimates 周年预算 S%- kN;
annual fee 年费 B@*b 9
annual general meeting 周年大会 SZH`-xb!+5
annual growth rate 年增率；每年增长率 O50_qu33ju
annual long-term supplement 长期个案每年补助金 u\ _yjv#
annual pensionable emolument 可供计算退休金的年薪 UOb ` @#
annual report 年报 #G#gc`S-,
Annual Report on the Consumer Price Index 《消费物价指数年报》 PA'&]piPl:
annual return 周年报表；周年申报表；每年报税表格 0si1:+t-[+
Annual Return Rules 《周年报表规则》 /3M8 ;>@u
annual review of consumer prices 每年消费物价回顾 _0+X32HjJ
annual roll-forward basis 逐年延展方式 '>
ib
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annual salary 年薪 >B6* `3v
annual statement 年度报表；年度决算表 j!agD_J
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 6 J>A U
annuitant 年金受益人 Z[To u
annuity 年金 0B( s+#s
annuity contract 年金合约 - VJx)g
annuity on human life 人寿年金 e* Wk;D&
antecedent debt 先前的债项 UN'n~d @~
ante-dated cheque 倒填日期支票 G4'Ia$
anticipated expenditure 预期开支 9s<4`oa
anticipated net profit 预期纯利 1 !_p
anticipated revenue 预期收入
OMK,L:poC
anti-inflation measure 反通货膨胀措施 :(]fC~G~
anti-inflationary stance 反通货膨胀立场 Ry >y
apparent deficit 表面赤字 eN<L)a:J_
apparent financial solvency 表面偿债能力 %W~w\mT
apparent partner 表面合伙人 (
unmf,y
application for personal assessment 个人入息课税申请书 >Lo\?X ~
application of fund 资金应用 m%6VwV7U
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 A'#d:lOA
appointed actuary 委任精算师 f-
(i%
appointed auditor 委任核数师；委任审计师 5QiQDQT}5
appointed trustee 委任的受托人 'S3<' X
appointer 委任人 Go{,<
gm
apportioned pro rata 按比例分摊 IW~wO
apportionment 分配；分摊 `,6|6.8#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @Fc:9a@
apportionment formula 分摊方程式 ":
vGs_$
apportionment of estate duty 遗产税的分摊 O[VY|.MEk
appraisal 估价；评估 jRjeL'"G
appreciable growth 可观增长 8)>x) T
appreciable impact 显着影响 %[|^ 7
appreciable increase 可观增长 JwbZ`Z*w
appreciation 增值；升值 O2 >c|=#
appreciation against other currencies 相对其他货币升值 yMWh#[phH
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jh/,G5RM9
appreciation tax 增值税 }. &ellNQ
appropriation 拨款；拨用；拨付 rnZ
$Qk-H
appropriation account 拨款帐目 4`i8m
Appropriation Bill 拨款法案 7
0?iZIK _
appropriation-in-aid system 补助拨款办法 &P b:P?I
approved assets 核准资产 ~1+6gG
approved basket stock 认可一篮子证券 !hq2AY&H)
approved budget 核准预算 ['o ueOg
approved charitable donation 认可慈善捐款 N[@H107`
approved charitable institution 认可慈善机构 k7iko {5D
approved currency 核准货币；认可货币 o#p%IGG`
approved estimates 核准预算 <-k !
approved estimates of expenditure 核准开支预算 l(NQk> w
approved overseas insurer 核准海外保险人 dCi:@+z8
approved overseas trust company 核准海外信托公司 6C&&="uww
approved pooled investment fund 核准汇集投资基金 f(pq`v^-n
approved provident fund scheme 认可公积金计划 ^Oi L&p;r
approved provision 核准拨款 ZxNTuGOB:
approved redeemable share 核准可赎回股份 n/skDx TE
approved regional stock 认可地区性证券 Dsm1@/"i|7
approved retirement scheme 认可退休金计划 M/6Z,oOU
approved subordinated loan 核准附属贷款 *#YZm >h
arbitrage 套戥；套汇；套利 K\2{SjL:B
arbitrageur 套戥者；套汇者 5csh8i'V
arbitrary amount 临时款项 74M 9z
arrangement 措施；安排；协定 ^i%S}V K
arrears 欠款 &1Ndi<Y^
arrears of pay 欠付薪酬 Y]SF0 :v!n
arrears of revenue 逾期未收税款；逾期未收的帐项 jn5xYKv
articles of association 组织章程；组织细则；组织章程细则 nx 'c= gp
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @F 5Af/
ascertainment of profit 确定利润 s A,
bR|
"Asia Clear" “亚洲结算系统”
