allotment 分配；配股 6+" gk(
allotment notice 股份配售通知；配股通知 tA'5ufj*:
allotment of shares 股份分配 Y=O-^fL
allowable 可获宽免；免税的 }jU)s{>f b
allowable business loss 可扣除的营业亏损 h|i b*%P_
allowable expenses 可扣税的支出 9C7HL;MF
allowance 免税额；津贴；备抵；准备金 Dkh=(+> <
allowance for debts 债项的免税额 F pwhy ls
allowance for depreciation by wear and tear 耗损折旧免税额 aGws?<1$
allowance for funeral expenses 殡殓费的免税额 ='C;^
Bk
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +_gA"I
allowance for repairs and outgoings 修葺及支出方面的免税额 +Jn\`4/J:
allowance to debtor 给债务人的津贴 "(kiMo g-
alteration of capital 资本更改 %nE%^Enw
alternate trustee 候补受托人 \%%M >4c
amalgamation 合并 rSm#/)4A
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,_D@ggL-
ambit of charges 征税范围；收费范围 Ir*{IVvej
amended valuation 经修订的估值 | }/KueZ
American Commodities Exchange 美国商品交易所 *P5/ S8c
American Express Bank Limited 美国运通银行 `0w
!&
American Stock Exchange 美国证券交易所 R yM2 9uD
amortization 摊销 'YYT1H)
amount due from banks 存放银行同业的款项 "?W8 o[c +
amount due from banks abroad 存放海外银行同业的款项 ] \!,yiVeU
amount due from holding companies 控股公司欠款 v |pHbX
amount due from local banks 存放本港银行同业的款项 ]"YXa~b
amount due to banks 银行同业的存款 _F^ NX %
amount due to banks abroad 海外银行同业的存款 /OMgj7olD
amount due to holding companies 控股公司存款 TV0Y{x*~iH
amount due to local banks 本港银行同业的存款 HqV 4!o9'
amount due to outport banks 外埠银行同业的存款 sb1tQ=u[
amount for note issue 发行纸币的款额 *"6A>:rQ
s
amount of bond 担保契据的款额 M BU4Awj
amount of consideration 代价款额 lL5* l,)To
amount of contribution 供款数额 g2rH"3sC
amount of indebtedness 负债款额 xgM\6e
amount of principal of the loan 贷款本金额 X &G]ci
amount of rates chargeable 应征差饷数额 e d3wj3@
amount of share capital 股本额 r?^L/ HGc
amount of sums assured 承保款额 ~XvMiWuo
amount of variation 变动幅度 m`Z.xIA 7;
amount of vote 拨款数额 O
#>,vf$
amount payable 应付款额 hw)z]
amount receivable 应收款额 V>UlL &V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q F`]}7"^
analysis 分析 !|9k&o
ancillary risk 附属风险 %zDi|WZ
annual account 周年帐目；周年帐目报表；年度决算；年结 Nd@/U
c
annual accounting date 年结日期 w_LkS/
annual allowance 每年免税额；年积金；年度津贴；年津 $"}*#<Z
annual balance 年度余额 M9(lxu y1
annual disposable income 每年可动用收入 t#-4edB,
annual estimates 周年预算 [; '$y:L=g
annual fee 年费 YG*}F|1
annual general meeting 周年大会 R mo'3
annual growth rate 年增率；每年增长率 iV\*7
annual long-term supplement 长期个案每年补助金 J*ZcZ FbWN
annual pensionable emolument 可供计算退休金的年薪 #!_ViG )2^
annual report 年报 hQNUA|Q=%
Annual Report on the Consumer Price Index 《消费物价指数年报》 km`";gUp>
annual return 周年报表；周年申报表；每年报税表格 f'qM?GlET
Annual Return Rules 《周年报表规则》 C{G%"q
annual review of consumer prices 每年消费物价回顾 w^7[4u4
annual roll-forward basis 逐年延展方式 nf:wJ-;*
annual salary 年薪 [i> D|X
annual statement 年度报表；年度决算表 9'|_1Q.b^
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 S T4[d'|j
annuitant 年金受益人 hQ v I}
annuity 年金 B2WPbox
annuity contract 年金合约 vAOThj )
annuity on human life 人寿年金 3#\C!T0y
antecedent debt 先前的债项 `}a-prT<f
ante-dated cheque 倒填日期支票 % /!f^PIwX
anticipated expenditure 预期开支 T)e Uo
anticipated net profit 预期纯利 mT
;
anticipated revenue 预期收入 \`-xxhb?e
anti-inflation measure 反通货膨胀措施 kn`O3cW/
anti-inflationary stance 反通货膨胀立场 1&Mpx!K*T
apparent deficit 表面赤字 ?f!
&M
apparent financial solvency 表面偿债能力 KmqgP`Cu
apparent partner 表面合伙人 P$@:T[}v
application for personal assessment 个人入息课税申请书 ]IDhE{
application of fund 资金应用 TI F =fQ
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 i.FdZN{
appointed actuary 委任精算师 v`@N R06
appointed auditor 委任核数师；委任审计师 yD0DPtti
appointed trustee 委任的受托人 [8 23w.{]#
appointer 委任人 :01 B)~^
apportioned pro rata 按比例分摊 5F ]2.<i
apportionment 分配；分摊
Mi}k>5VT
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zW[HGI6w
apportionment formula 分摊方程式 R(f %*S4
apportionment of estate duty 遗产税的分摊 <^ratz!-
appraisal 估价；评估 [EQTrr(
D
appreciable growth 可观增长 4]xD-sc
appreciable impact 显着影响 U_UN& /f
appreciable increase 可观增长 EQ"+G[ j~x
appreciation 增值；升值 R[QBFL<
appreciation against other currencies 相对其他货币升值 5E}]U,$
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7dR]$ ~+*e
appreciation tax 增值税 6;M{ suG|
appropriation 拨款；拨用；拨付 ~ET XXu${I
appropriation account 拨款帐目 w
(*},
Appropriation Bill 拨款法案 `84, R!
appropriation-in-aid system 补助拨款办法 v[jg|s&6"
approved assets 核准资产 dMI G2log
approved basket stock 认可一篮子证券 Q*e\I8R}
approved budget 核准预算 i7&ay\+@
approved charitable donation 认可慈善捐款 3]7j, 1^
approved charitable institution 认可慈善机构 ]v+yeGIK S
approved currency 核准货币；认可货币 /38XaKc{6
approved estimates 核准预算 Qr-,J_
approved estimates of expenditure 核准开支预算 w ,0OO
f
approved overseas insurer 核准海外保险人 8RS@Y
O
approved overseas trust company 核准海外信托公司 /#?! 9c
approved pooled investment fund 核准汇集投资基金 /U0,%
approved provident fund scheme 认可公积金计划 =t. T9'{
approved provision 核准拨款 S2#@j # \
approved redeemable share 核准可赎回股份 c&PaJm
approved regional stock 认可地区性证券 zkd^5A; `
approved retirement scheme 认可退休金计划 EbJc%%c
approved subordinated loan 核准附属贷款 :+8qtIytKX
arbitrage 套戥；套汇；套利 B!4~A{
arbitrageur 套戥者；套汇者 g]d0B!Ar~
arbitrary amount 临时款项 Kv ajk~
arrangement 措施；安排；协定 ( yB]$
arrears 欠款 HY (XI u
arrears of pay 欠付薪酬 | _nBiHjNn
arrears of revenue 逾期未收税款；逾期未收的帐项 N7^sn!JB
articles of association 组织章程；组织细则；组织章程细则 %kP=VUXj
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M5N #xgR
ascertainment of profit 确定利润 ^3QJv{ )Q
"Asia Clear" “亚洲结算系统”
