allotment 分配；配股 ^i6`w_ /
allotment notice 股份配售通知；配股通知 M~-jPY,+
allotment of shares 股份分配 J4jL%5t
allowable 可获宽免；免税的 1VB{dgr
allowable business loss 可扣除的营业亏损 ju(QSZ|;
allowable expenses 可扣税的支出 -}P/<cu:
allowance 免税额；津贴；备抵；准备金 $ -M'
allowance for debts 债项的免税额 tV9 K
5ON
allowance for depreciation by wear and tear 耗损折旧免税额 H)NT2@%{P
allowance for funeral expenses 殡殓费的免税额 89[OaT_hs
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]t;bCD6*
allowance for repairs and outgoings 修葺及支出方面的免税额 nj7\vIR7
allowance to debtor 给债务人的津贴 )Q c>NF0
alteration of capital 资本更改 RaAvPIJa |
alternate trustee 候补受托人 qrY]tb^K
amalgamation 合并 O*PJr[Zou
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rM)-$dZ
ambit of charges 征税范围；收费范围 ItwJL`
amended valuation 经修订的估值 +t p@ Tb
American Commodities Exchange 美国商品交易所 ="s>lI-1a
American Express Bank Limited 美国运通银行 Awlw6?
American Stock Exchange 美国证券交易所 8&++S> <
amortization 摊销 ! f*t9 I9Q
amount due from banks 存放银行同业的款项 i`EG80\[Z
amount due from banks abroad 存放海外银行同业的款项 crR Ygr
amount due from holding companies 控股公司欠款 fC!+"g55
amount due from local banks 存放本港银行同业的款项 lU % L
amount due to banks 银行同业的存款 kqp*o+Oz',
amount due to banks abroad 海外银行同业的存款 >UB ozmF=\
amount due to holding companies 控股公司存款 Uf<IXx&;
amount due to local banks 本港银行同业的存款 H(ds
amount due to outport banks 外埠银行同业的存款 mW_ N-z
amount for note issue 发行纸币的款额 @1+({u#B
amount of bond 担保契据的款额 I] 0
D*z
amount of consideration 代价款额 n]snD1?KX
amount of contribution 供款数额 8aa`0X/6
amount of indebtedness 负债款额 XV:icY
amount of principal of the loan 贷款本金额 @ M8vP H
amount of rates chargeable 应征差饷数额 _sC
kBDl-
amount of share capital 股本额 Gcd'- 1
amount of sums assured 承保款额 Ap9 %5:]
amount of variation 变动幅度 Oh/2$72
amount of vote 拨款数额 |f< -lB[ k
amount payable 应付款额 c~{)vL0K
amount receivable 应收款额 E~eSHJ(oR7
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
m7NrS?7
analysis 分析 [qQ~ \]
ancillary risk 附属风险 ^.(
i!BG'
annual account 周年帐目；周年帐目报表；年度决算；年结 +< \.z*
annual accounting date 年结日期 %$}* y
annual allowance 每年免税额；年积金；年度津贴；年津
cj9<! "6
annual balance 年度余额 OjBg$f~0F
annual disposable income 每年可动用收入 =aJb }X
annual estimates 周年预算 |-.r9;-b
annual fee 年费 [E4 #|w
annual general meeting 周年大会 3NxwQ,~
annual growth rate 年增率；每年增长率 VXIB9
/*i
annual long-term supplement 长期个案每年补助金 (}&O)3)
annual pensionable emolument 可供计算退休金的年薪 Nk&$b
annual report 年报 qo5WZ
be
Annual Report on the Consumer Price Index 《消费物价指数年报》 }p L#C
annual return 周年报表；周年申报表；每年报税表格 tU, >EbwO
Annual Return Rules 《周年报表规则》 8ZvozQE
annual review of consumer prices 每年消费物价回顾 sboX<
annual roll-forward basis 逐年延展方式 ylBjuD+
annual salary 年薪 y fCdK-9+B
annual statement 年度报表；年度决算表 A"R5Fd%6pc
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 o%$'-N
annuitant 年金受益人 3ew`e"s
annuity 年金 "`aLSw75x
annuity contract 年金合约 dMjAG7U
annuity on human life 人寿年金 =U_O;NC
antecedent debt 先前的债项 <R @w0b>
ante-dated cheque 倒填日期支票 kSH|+K\M4
anticipated expenditure 预期开支 R[_UbN 28
anticipated net profit 预期纯利
d6;"zW|Ec
anticipated revenue 预期收入 .m_ -L
Y-
anti-inflation measure 反通货膨胀措施 fKjUEMRK
anti-inflationary stance 反通货膨胀立场 o@blvW<v7
apparent deficit 表面赤字 >r~!'Pd!
apparent financial solvency 表面偿债能力 *:hHlH* t1
apparent partner 表面合伙人 p:CpY'KV_
application for personal assessment 个人入息课税申请书 cuW&X9\m,
application of fund 资金应用
={gf x;
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 ~ (/OB
w
appointed actuary 委任精算师 !pG_MO
appointed auditor 委任核数师；委任审计师 <zh N7="
appointed trustee 委任的受托人
@h"; gN
appointer 委任人 Qg' {RAV8
apportioned pro rata 按比例分摊 j1U,X
apportionment 分配；分摊 % C.I2J`_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 + 4*jO5EZ
apportionment formula 分摊方程式 t/L:Y=7w
apportionment of estate duty 遗产税的分摊 s6| S#
appraisal 估价；评估 MW$
X4<*KD
appreciable growth 可观增长 T`gR&n<D
appreciable impact 显着影响 z6f N)kw
appreciable increase 可观增长 hd)HJb-aR
appreciation 增值；升值 ?7"6d p_K
appreciation against other currencies 相对其他货币升值 K,Z_lP_~Vw
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ae`6hW2
appreciation tax 增值税 Me XGE
appropriation 拨款；拨用；拨付 | Xv]s61
appropriation account 拨款帐目 y o
|"-
Appropriation Bill 拨款法案 N % W298
appropriation-in-aid system 补助拨款办法 zxffjz,Fe:
approved assets 核准资产 9et%Hn.K'
approved basket stock 认可一篮子证券 9j~|m
approved budget 核准预算 xgV(0H}Mf
approved charitable donation 认可慈善捐款 HbXYinG%
approved charitable institution 认可慈善机构 ` $ N()P
approved currency 核准货币；认可货币 >; }q
approved estimates 核准预算 FyV)Nmc%t
approved estimates of expenditure 核准开支预算 c^s%t:)K
approved overseas insurer 核准海外保险人 8%W(",nd
approved overseas trust company 核准海外信托公司 1L\\](^
3
approved pooled investment fund 核准汇集投资基金 Y ~%9TC
approved provident fund scheme 认可公积金计划 / >q?H)6
approved provision 核准拨款 zv}3Sl@
approved redeemable share 核准可赎回股份 F.[E;gOTo
approved regional stock 认可地区性证券 (h3f$
approved retirement scheme 认可退休金计划 eW>Y*l% B
approved subordinated loan 核准附属贷款 E|K ~WO]>o
arbitrage 套戥；套汇；套利 ,8 ^QV3
arbitrageur 套戥者；套汇者 ~ M!s0jT
arbitrary amount 临时款项
F T/STI
arrangement 措施；安排；协定 9yt)9f
arrears 欠款 ./# F,^F2
arrears of pay 欠付薪酬 /3mt=1/~{B
arrears of revenue 逾期未收税款；逾期未收的帐项 ]
3UlF'{
articles of association 组织章程；组织细则；组织章程细则 1o*eu&@
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WQ>y;fi5/{
ascertainment of profit 确定利润 0V_dg |.
"Asia Clear" “亚洲结算系统”
