allotment 分配；配股 qILb>#
allotment notice 股份配售通知；配股通知 J2ad G+=
allotment of shares 股份分配 N?`V;`[
allowable 可获宽免；免税的 Vd d HK
allowable business loss 可扣除的营业亏损 JlR$"GU
allowable expenses 可扣税的支出 > ~:M d
allowance 免税额；津贴；备抵；准备金 & %A&&XT9
allowance for debts 债项的免税额 0$ JH5RC
allowance for depreciation by wear and tear 耗损折旧免税额 `,QcOkvb C
allowance for funeral expenses 殡殓费的免税额 KW-GVe%8f
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 : e1kpQ
allowance for repairs and outgoings 修葺及支出方面的免税额 x<5ARK6\=
allowance to debtor 给债务人的津贴 }@x!r=O)I
alteration of capital 资本更改 z36wWdRa6
alternate trustee 候补受托人 6~c#G{kc
amalgamation 合并 v|\3FEu@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :^7>kJ5?
ambit of charges 征税范围；收费范围 R jp7H
amended valuation 经修订的估值 }D># AFs6#
American Commodities Exchange 美国商品交易所 qYoB;gp
American Express Bank Limited 美国运通银行 `6$|d,m5
American Stock Exchange 美国证券交易所 dq,j?~ _}
amortization 摊销 L"bZ~'y
amount due from banks 存放银行同业的款项 !7Eodq-0
amount due from banks abroad 存放海外银行同业的款项 "i#aII+T
amount due from holding companies 控股公司欠款 C R Bj>
amount due from local banks 存放本港银行同业的款项 TyDh\f!w
amount due to banks 银行同业的存款 >)F "lR:o
amount due to banks abroad 海外银行同业的存款 J 2<kOXXJ9
amount due to holding companies 控股公司存款 ]
# VHx
amount due to local banks 本港银行同业的存款 ] )}a^]0q
amount due to outport banks 外埠银行同业的存款 B*Q 9g r
amount for note issue 发行纸币的款额 3xT9/8*
amount of bond 担保契据的款额 b9-IrR4h
amount of consideration 代价款额 E\|nP~;~F9
amount of contribution 供款数额 >-w(P/
amount of indebtedness 负债款额 4-
~Z{#-
amount of principal of the loan 贷款本金额 K!]a +M]>
amount of rates chargeable 应征差饷数额 pO _I Ukt
amount of share capital 股本额 #x;,R
Pw5
amount of sums assured 承保款额 >H^#!eaqw
amount of variation 变动幅度 ~)^'5^
amount of vote 拨款数额 ,AmwsXN"F
amount payable 应付款额 0j_ kK
amount receivable 应收款额 Z\?2"4H
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [Ur\^wS
analysis 分析 D/?Ec\ t
ancillary risk 附属风险 =:aJZ[UU<2
annual account 周年帐目；周年帐目报表；年度决算；年结 Fvf |m7
annual accounting date 年结日期 f(Y_< %
annual allowance 每年免税额；年积金；年度津贴；年津 k, [*h-{8
annual balance 年度余额 jUE g
u
annual disposable income 每年可动用收入 XEQTT D<
annual estimates 周年预算 y~fKLIoz"
annual fee 年费 u<Y#J,p`e
annual general meeting 周年大会 L RV cf
annual growth rate 年增率；每年增长率 (J[Xryub
annual long-term supplement 长期个案每年补助金 V:$+$"|
annual pensionable emolument 可供计算退休金的年薪 yVII<ImqIH
annual report 年报 TP"cEfs x
Annual Report on the Consumer Price Index 《消费物价指数年报》 /TyGZ@S>m
annual return 周年报表；周年申报表；每年报税表格 @^A5{qQ\
Annual Return Rules 《周年报表规则》 /M_$4O;*@
annual review of consumer prices 每年消费物价回顾 q pCI [[
annual roll-forward basis 逐年延展方式 8 q@Z
annual salary 年薪 MfP)Pk5
annual statement 年度报表；年度决算表 g:>'+(H ;
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^Jp,&
annuitant 年金受益人 x2rAB5r6
annuity 年金 *!%lBt{2
annuity contract 年金合约 CuWJai:nQ;
annuity on human life 人寿年金 7 ~ PL8
antecedent debt 先前的债项 p&h?p\IF
ante-dated cheque 倒填日期支票 {uj_4F
t
anticipated expenditure 预期开支 lG}# K^ q
anticipated net profit 预期纯利 <.Ws; HN}
anticipated revenue 预期收入 Zz0e4C
anti-inflation measure 反通货膨胀措施 xSm;~')g
anti-inflationary stance 反通货膨胀立场 }5-w,m {8/
apparent deficit 表面赤字 >#w;67he2
apparent financial solvency 表面偿债能力 X` zWw_i
apparent partner 表面合伙人 Ot2o=^Ng
application for personal assessment 个人入息课税申请书 u. gg N=Z
application of fund 资金应用 pFv u,Q"
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 dE7S[O
appointed actuary 委任精算师 [ QiG0D_'=
appointed auditor 委任核数师；委任审计师 /8FmPCp}r
appointed trustee 委任的受托人 5&ku]l+
appointer 委任人 "f,{d}u
apportioned pro rata 按比例分摊 l4>^79* *
apportionment 分配；分摊 7uF|Z(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Upe}9 xf
apportionment formula 分摊方程式 qhEv6Yxfw6
apportionment of estate duty 遗产税的分摊 !y= R)k
appraisal 估价；评估 BmG(+ ;;&
appreciable growth 可观增长 ;]u 9o}[
2
appreciable impact 显着影响 +(W1x
C0
appreciable increase 可观增长 ilA45 @
appreciation 增值；升值 =]Vz= <
appreciation against other currencies 相对其他货币升值 CMX F[X)%
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v1 .3gz R
appreciation tax 增值税 *\sPHz.
appropriation 拨款；拨用；拨付 i[o 2(d,
appropriation account 拨款帐目 .T|
}rB<c
Appropriation Bill 拨款法案 (N7 uaZ?Z
appropriation-in-aid system 补助拨款办法 an"&'D} U
approved assets 核准资产 `*C=R
_
approved basket stock 认可一篮子证券 ,`@pi@
<"#
approved budget 核准预算 *l+#<5x
approved charitable donation 认可慈善捐款 9a}9cMJ^"
approved charitable institution 认可慈善机构 e$# *t
approved currency 核准货币；认可货币 i[v4[C=WB!
approved estimates 核准预算 \^x{NV@v42
approved estimates of expenditure 核准开支预算 -U d^\
Yy
approved overseas insurer 核准海外保险人 CSO'``16
approved overseas trust company 核准海外信托公司 E/P~HE{
approved pooled investment fund 核准汇集投资基金 9iA rBL"
approved provident fund scheme 认可公积金计划 U1[)e D `
approved provision 核准拨款 l8\UO<^fY
approved redeemable share 核准可赎回股份 Ri. tA
approved regional stock 认可地区性证券 ~r1pO#r-
approved retirement scheme 认可退休金计划 %rzPh<>e
approved subordinated loan 核准附属贷款 M]x> u@JH
arbitrage 套戥；套汇；套利 ?=VvFfv%
arbitrageur 套戥者；套汇者 Xz$4c I#n:
arbitrary amount 临时款项 apvcWF%
arrangement 措施；安排；协定 z3o i(
arrears 欠款 #b/qR^2qW
arrears of pay 欠付薪酬 ,T$ts
arrears of revenue 逾期未收税款；逾期未收的帐项 P@{ x@9kI
articles of association 组织章程；组织细则；组织章程细则 C($l'jd&
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /*K2 i5&X
ascertainment of profit 确定利润 $> < /%S2g
"Asia Clear" “亚洲结算系统”
