allotment 分配；配股 o-' i)pp
allotment notice 股份配售通知；配股通知 x}>tX
allotment of shares 股份分配 R +JI ?/H
allowable 可获宽免；免税的 17Gdu[E
allowable business loss 可扣除的营业亏损 /7"1\s0 U
allowable expenses 可扣税的支出 tw3d>H`
allowance 免税额；津贴；备抵；准备金 z=Vvb
allowance for debts 债项的免税额 yRi/YR#
allowance for depreciation by wear and tear 耗损折旧免税额 f"0H9
allowance for funeral expenses 殡殓费的免税额 Yh%wf3
UEO
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a!^wc,
allowance for repairs and outgoings 修葺及支出方面的免税额 H62*8y8
allowance to debtor 给债务人的津贴 x)yf!Dv5$
alteration of capital 资本更改
pn7 :")Zx
alternate trustee 候补受托人 YXg
uw7%\
amalgamation 合并 yaR;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 coFg69\^
ambit of charges 征税范围；收费范围 f8^58]wx0
amended valuation 经修订的估值 B+DRe
8
American Commodities Exchange 美国商品交易所 A7RX2
American Express Bank Limited 美国运通银行 v _@_J!s
American Stock Exchange 美国证券交易所 h{xER IV1u
amortization 摊销
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amount due from banks 存放银行同业的款项 jR kq^}
amount due from banks abroad 存放海外银行同业的款项 H gBg,1
amount due from holding companies 控股公司欠款 _TXV{<E6
amount due from local banks 存放本港银行同业的款项 q
| ^O
amount due to banks 银行同业的存款 @
:4Kk
4g1
amount due to banks abroad 海外银行同业的存款 )|a9Z~#x
amount due to holding companies 控股公司存款 Mqtp}<*@-
amount due to local banks 本港银行同业的存款 O]g+z$2o
amount due to outport banks 外埠银行同业的存款 l >(G3l Iw
amount for note issue 发行纸币的款额 2!otVz! Mh
amount of bond 担保契据的款额 bg*{1^
amount of consideration 代价款额 KJ) &(Yx
amount of contribution 供款数额 u Y~ A0I5Z
amount of indebtedness 负债款额 D)sEAfvX
amount of principal of the loan 贷款本金额 %UJ4wm
amount of rates chargeable 应征差饷数额 .>'Z9.Xnk
amount of share capital 股本额 ,;-*q}U
amount of sums assured 承保款额 X[~CLKH(
amount of variation 变动幅度 OA=;9AcZ
amount of vote 拨款数额 (*x "6)`
amount payable 应付款额 ^aW[~
c
amount receivable 应收款额 qU
n>
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 feW9 >f;
analysis 分析 M<srJ8|'
ancillary risk 附属风险 NGY I%:
annual account 周年帐目；周年帐目报表；年度决算；年结 ksaC[G;}:
annual accounting date 年结日期 RGLA }|
annual allowance 每年免税额；年积金；年度津贴；年津 [E~TYk;
annual balance 年度余额 L>b,}w
annual disposable income 每年可动用收入 k-e@G'
annual estimates 周年预算 6 {Z\cwP)c
annual fee 年费 (B-9M)
annual general meeting 周年大会 j[`?`RyU
annual growth rate 年增率；每年增长率 sEN@q
annual long-term supplement 长期个案每年补助金
s
D3|Qj;
annual pensionable emolument 可供计算退休金的年薪 %4Zy1{yKs_
annual report 年报 OJ 5 !+#>
Annual Report on the Consumer Price Index 《消费物价指数年报》 B^?XE(.
annual return 周年报表；周年申报表；每年报税表格 @GtZK
Annual Return Rules 《周年报表规则》 fLoV
cl
annual review of consumer prices 每年消费物价回顾 ;al
FK*K6
annual roll-forward basis 逐年延展方式 w0Y %}7
annual salary 年薪 ;/T-rVND
annual statement 年度报表；年度决算表 }AqD0Qd2Hj
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2oG|l!C
annuitant 年金受益人 |u;PU`^-z
annuity 年金 n5/Tn7hY
annuity contract 年金合约 >pvg0Fh
annuity on human life 人寿年金 q*nz4QTOE
antecedent debt 先前的债项 8|NJ(D-$
ante-dated cheque 倒填日期支票 K >6k@okO
anticipated expenditure 预期开支 p&mtKLv
anticipated net profit 预期纯利 n;` L5
anticipated revenue 预期收入 34
Khg
anti-inflation measure 反通货膨胀措施 # :w2Hf6Q
anti-inflationary stance 反通货膨胀立场 j]"xck
apparent deficit 表面赤字 z44~5J]
apparent financial solvency 表面偿债能力 \=_q{
apparent partner 表面合伙人 xN8JrZE&
application for personal assessment 个人入息课税申请书 Z;\"pP:
application of fund 资金应用 3og$'#6P
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 1T,PC?vr{
appointed actuary 委任精算师 X ", 0VO
appointed auditor 委任核数师；委任审计师 AuipK*&g
appointed trustee 委任的受托人 z x
Uj1
appointer 委任人 gdE
`UZ\
apportioned pro rata 按比例分摊 'a^tL[rLP1
apportionment 分配；分摊 :$c:3~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~"2@A
F
apportionment formula 分摊方程式 gCr|e}w-
apportionment of estate duty 遗产税的分摊 .<^Y E%
appraisal 估价；评估 ~C7<a48x
appreciable growth 可观增长 :yjK*"T|OD
appreciable impact 显着影响 89#0vG7m
appreciable increase 可观增长 6n\z53Mk
appreciation 增值；升值 E0^%|Mh]b
appreciation against other currencies 相对其他货币升值 YQdX>k
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WAXts]=
appreciation tax 增值税 Y*cJ4hQ
appropriation 拨款；拨用；拨付 uo'31V0
appropriation account 拨款帐目 ##FN q#F
Appropriation Bill 拨款法案 etMh=/NFV
appropriation-in-aid system 补助拨款办法 DbU;jorwu
approved assets 核准资产 D#Yx,`Ui
approved basket stock 认可一篮子证券 KI@
approved budget 核准预算 xTFrrmxOf
approved charitable donation 认可慈善捐款 cgxF Ev
approved charitable institution 认可慈善机构 s[2ZxCrCw
approved currency 核准货币；认可货币 !aw#',r8m
approved estimates 核准预算 _pko]F|()
approved estimates of expenditure 核准开支预算 i(yAmo9h
approved overseas insurer 核准海外保险人 O& %"F8B
approved overseas trust company 核准海外信托公司 =l
2Dm
approved pooled investment fund 核准汇集投资基金 J2<
QAX
approved provident fund scheme 认可公积金计划 fb.
\V]K
approved provision 核准拨款 Vm ;Q w
approved redeemable share 核准可赎回股份 -F+P;S
approved regional stock 认可地区性证券 ~/jxB)t
approved retirement scheme 认可退休金计划 1m<?Q&|
m$
approved subordinated loan 核准附属贷款 Qj<{oZp&
arbitrage 套戥；套汇；套利 "G9'm
arbitrageur 套戥者；套汇者
gr`Ar;
arbitrary amount 临时款项 ]ZKt1@4AY
arrangement 措施；安排；协定 w-H%B`/
arrears 欠款 !\#Wk0Ku
arrears of pay 欠付薪酬 cP@F
#!2
arrears of revenue 逾期未收税款；逾期未收的帐项 ezr\ T
articles of association 组织章程；组织细则；组织章程细则 EhIV (q 9x
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u2-@?yt
ascertainment of profit 确定利润 S`@6c$y k
"Asia Clear" “亚洲结算系统”
