allotment 分配；配股 ,~TV/l<
allotment notice 股份配售通知；配股通知 8
Q*477=I
allotment of shares 股份分配 ^p2
_p9
allowable 可获宽免；免税的 / &eF,4
allowable business loss 可扣除的营业亏损 `nvm>u~[Hq
allowable expenses 可扣税的支出 jkrv2 `"
allowance 免税额；津贴；备抵；准备金 Or2J
allowance for debts 债项的免税额 (9A`[TRwi
allowance for depreciation by wear and tear 耗损折旧免税额
n;w&} g
allowance for funeral expenses 殡殓费的免税额 v< Ozr:lL
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c[6=&
allowance for repairs and outgoings 修葺及支出方面的免税额 WS7a]~3'
allowance to debtor 给债务人的津贴 (pud`@D;[
alteration of capital 资本更改 zg[.Pws:E
alternate trustee 候补受托人 / Ml d.
amalgamation 合并 g(b:^_Nep
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SR<*yO
ambit of charges 征税范围；收费范围 tnn,lWu|
amended valuation 经修订的估值 P*kKeMl
American Commodities Exchange 美国商品交易所 _ l$1@
American Express Bank Limited 美国运通银行 -IP 3I
American Stock Exchange 美国证券交易所 /BaXWrd+
amortization 摊销 x392uS$#
amount due from banks 存放银行同业的款项 Bt?
.8H6Y
amount due from banks abroad 存放海外银行同业的款项 g:&V9 ~FR
amount due from holding companies 控股公司欠款 /yd<+on^
amount due from local banks 存放本港银行同业的款项 )yyS59s
amount due to banks 银行同业的存款 o<f#Zi
amount due to banks abroad 海外银行同业的存款 h{BO\^6x
amount due to holding companies 控股公司存款 F,NS:mE
amount due to local banks 本港银行同业的存款 #R#o/@|
amount due to outport banks 外埠银行同业的存款 Sd\+f6x
amount for note issue 发行纸币的款额 %(v<aEQtt
amount of bond 担保契据的款额 @0qDhv s
amount of consideration 代价款额 z"*$ .
amount of contribution 供款数额 i4p2]Nr
t
amount of indebtedness 负债款额 D_(K{? KU
amount of principal of the loan 贷款本金额 .o_?n.H'&
amount of rates chargeable 应征差饷数额 g 218%i
amount of share capital 股本额 XY*KWO
amount of sums assured 承保款额 ;i,:F`b~
amount of variation 变动幅度 MV,;l94?%=
amount of vote 拨款数额 |#rP~Nj
)
amount payable 应付款额 S^/:O.X)c,
amount receivable 应收款额 45DR%c z
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I8]q~Q<-P
analysis 分析 A>OGU ^
ancillary risk 附属风险 %x5zs ]4^
annual account 周年帐目；周年帐目报表；年度决算；年结 Ts~ )0
annual accounting date 年结日期 ! ~5=tK
annual allowance 每年免税额；年积金；年度津贴；年津 F87aIJ.pGN
annual balance 年度余额
Z?o?"|o
annual disposable income 每年可动用收入 (qQ| s @O
annual estimates 周年预算 (9X>E+0E
annual fee 年费 ~?x
`f +
annual general meeting 周年大会 S}T*g UO
annual growth rate 年增率；每年增长率 g
0n
5&X
annual long-term supplement 长期个案每年补助金 R{hq1-
annual pensionable emolument 可供计算退休金的年薪 U}]uPvu
annual report 年报 ?{bAyh/
Annual Report on the Consumer Price Index 《消费物价指数年报》 1M
F0HiC
annual return 周年报表；周年申报表；每年报税表格 iO?Sf8yJ:
Annual Return Rules 《周年报表规则》 4Cd ST3
annual review of consumer prices 每年消费物价回顾 }K%y'D
annual roll-forward basis 逐年延展方式 N!hS`< }
annual salary 年薪 n;5;D
annual statement 年度报表；年度决算表 *G,'V,?
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
(XDK&]U
annuitant 年金受益人 mn;Wqb/
annuity 年金 ?7:?OX
annuity contract 年金合约 6'^Gh B
annuity on human life 人寿年金 PM
A61g
antecedent debt 先前的债项 V,W":&!x
ante-dated cheque 倒填日期支票 WV8?zB1
anticipated expenditure 预期开支 1sHaG
anticipated net profit 预期纯利 ,cqZb0VP{t
anticipated revenue 预期收入 ]rs7%$ZW
anti-inflation measure 反通货膨胀措施 ~1`ZPL VG
anti-inflationary stance 反通货膨胀立场 :.k)!
apparent deficit 表面赤字 |,G=k,?_p
apparent financial solvency 表面偿债能力
'/@] V
apparent partner 表面合伙人 J|Xu]fg0
application for personal assessment 个人入息课税申请书 ?[ts<Ltp
application of fund 资金应用 s7~[ 7
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Q5N;MpJ-
appointed actuary 委任精算师 f/VrenZ_
appointed auditor 委任核数师；委任审计师 5 1\N+
appointed trustee 委任的受托人 npW1 Z3n
appointer 委任人 BW61 WH?
apportioned pro rata 按比例分摊 f4k\hUA
apportionment 分配；分摊 B9-Nb
4
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WRWcB
apportionment formula 分摊方程式 o@d+<6Um
apportionment of estate duty 遗产税的分摊 _#nP->0)
appraisal 估价；评估 Y.<&phv
appreciable growth 可观增长
A`D^}F6
appreciable impact 显着影响 i7m=V T
appreciable increase 可观增长 Dn#GoDMJ[
appreciation 增值；升值 nO d '$q
appreciation against other currencies 相对其他货币升值 _c W (R,i
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jC) lWD
appreciation tax 增值税 6,C,LT2^(
appropriation 拨款；拨用；拨付 $)5-}NJf'
appropriation account 拨款帐目 i~
k9s
Appropriation Bill 拨款法案 _Q:739&
appropriation-in-aid system 补助拨款办法 cVR3_ e{&H
approved assets 核准资产 _v+mjDdQ
approved basket stock 认可一篮子证券 XgfaTX*
approved budget 核准预算 "?lm`3W"
approved charitable donation 认可慈善捐款 -UPlQL
approved charitable institution 认可慈善机构 nn"Wn2ciS
approved currency 核准货币；认可货币 '|\et aD
approved estimates 核准预算 0V:DeX$bZ
approved estimates of expenditure 核准开支预算 MWHGB")J
approved overseas insurer 核准海外保险人 v GF<
approved overseas trust company 核准海外信托公司 W:8*Z8?7
approved pooled investment fund 核准汇集投资基金 CulU?-[i
approved provident fund scheme 认可公积金计划 Vo\RtM/6{
approved provision 核准拨款 5nGDt~a
approved redeemable share 核准可赎回股份 8" #Ix1#
approved regional stock 认可地区性证券 H9["ZRL,Q
approved retirement scheme 认可退休金计划 H8ws6}C
approved subordinated loan 核准附属贷款 }Ot
I8;>
arbitrage 套戥；套汇；套利 _PPW9U S{
arbitrageur 套戥者；套汇者 E f1R?<
arbitrary amount 临时款项 6PS #Zydb
arrangement 措施；安排；协定 t p3>aNj
arrears 欠款 -,;Iob56!
arrears of pay 欠付薪酬 #>|l"1
arrears of revenue 逾期未收税款；逾期未收的帐项 Kzs
]+Cl
articles of association 组织章程；组织细则；组织章程细则 `J> 76WN
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5PJB<M_m:
ascertainment of profit 确定利润 Xc
S 8{
"Asia Clear" “亚洲结算系统”
