allotment 分配；配股
XPc^Tq
allotment notice 股份配售通知；配股通知 q]
)K,)
allotment of shares 股份分配 Xg6Jh ``
allowable 可获宽免；免税的 1 C+13LE$U
allowable business loss 可扣除的营业亏损 {p2!|A&a
allowable expenses 可扣税的支出 l$KA)xbI
allowance 免税额；津贴；备抵；准备金 `bq<$e
allowance for debts 债项的免税额 J0WxR&%a)
allowance for depreciation by wear and tear 耗损折旧免税额 )$2QZ
qX
allowance for funeral expenses 殡殓费的免税额 )D
O?VRI
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qZd QD
allowance for repairs and outgoings 修葺及支出方面的免税额 sI=xl
allowance to debtor 给债务人的津贴 gT. sj d
alteration of capital 资本更改 >>r (/81S
alternate trustee 候补受托人 (MM]N=Tw4
amalgamation 合并 h,:m~0gmj
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iQ67l\{R
ambit of charges 征税范围；收费范围 k t#fM d$
amended valuation 经修订的估值 (TtkFo'!U
American Commodities Exchange 美国商品交易所 l: ~/<`o
American Express Bank Limited 美国运通银行 ; fTKf a
American Stock Exchange 美国证券交易所 tAd%#: K
amortization 摊销 I9A~Ye
5O&
amount due from banks 存放银行同业的款项 %6 zB Sje
amount due from banks abroad 存放海外银行同业的款项 ,&A7iO
amount due from holding companies 控股公司欠款 au(D66VO
amount due from local banks 存放本港银行同业的款项 v4TQX<0s
amount due to banks 银行同业的存款 <d Wv?<o
amount due to banks abroad 海外银行同业的存款 N{!i =A
amount due to holding companies 控股公司存款 Vr)S{k-Q
amount due to local banks 本港银行同业的存款
?>:g?. +
amount due to outport banks 外埠银行同业的存款 Wtd/=gmiI
amount for note issue 发行纸币的款额 `,(4]t lL
amount of bond 担保契据的款额 !qQl@j O
amount of consideration 代价款额 /{ J4:N'B>
amount of contribution 供款数额 n+9=1Oo"
amount of indebtedness 负债款额 ?=msH=N<l
amount of principal of the loan 贷款本金额 "S]0
amount of rates chargeable 应征差饷数额 W+c<2? d:
amount of share capital 股本额 _yx>TE2e
amount of sums assured 承保款额 nc29j_Id
amount of variation 变动幅度 `{h */Q
amount of vote 拨款数额 a5"D @E
amount payable 应付款额 yxQ1`'[CR
amount receivable 应收款额 ?4
} h&/
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %IA\pSE
analysis 分析 ?zMHP#i
ancillary risk 附属风险 P`+{@@
annual account 周年帐目；周年帐目报表；年度决算；年结 p`
dU2gV
annual accounting date 年结日期 , 8uqdk-D
annual allowance 每年免税额；年积金；年度津贴；年津 ^Z+?h &%%
annual balance 年度余额 h2A <" w
annual disposable income 每年可动用收入 m 9WD T
annual estimates 周年预算 !-x$L>1$
annual fee 年费 J4C.+![!Ah
annual general meeting 周年大会 ,-LwtePJ0
annual growth rate 年增率；每年增长率 (,\+tr8r8
annual long-term supplement 长期个案每年补助金
DPxM'7
annual pensionable emolument 可供计算退休金的年薪 B]wk+8SMY.
annual report 年报 2wg5#i
Annual Report on the Consumer Price Index 《消费物价指数年报》 )EuvRLo{S7
annual return 周年报表；周年申报表；每年报税表格 P1 8hxXE3
Annual Return Rules 《周年报表规则》 &{hL&BLr
annual review of consumer prices 每年消费物价回顾 8 >EWKI9
annual roll-forward basis 逐年延展方式 {4}yKjW%z
annual salary 年薪 Sv#XIMw{,
annual statement 年度报表；年度决算表
SM#]H-3
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 t|\%VC
annuitant 年金受益人 4B1v4g
8}
annuity 年金 'F3f+YD
annuity contract 年金合约 /9* B)m"
annuity on human life 人寿年金 (`>+zT5aH
antecedent debt 先前的债项 %lhEM
}Sm
ante-dated cheque 倒填日期支票 Lx1FpHo
anticipated expenditure 预期开支 k,6f
&#x
anticipated net profit 预期纯利 "Yv_B3p
anticipated revenue 预期收入 qJs<#MQ2
anti-inflation measure 反通货膨胀措施 P6`u._mX
anti-inflationary stance 反通货膨胀立场 jXx<`I+]
apparent deficit 表面赤字 F#Ryu~,"
apparent financial solvency 表面偿债能力 dr}`H,X"3
apparent partner 表面合伙人 L.2^`mZs
application for personal assessment 个人入息课税申请书 {SPq$B_VR
application of fund 资金应用 9 '; JXf$
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 = ` F(B
appointed actuary 委任精算师 +F` S>U
appointed auditor 委任核数师；委任审计师 d#Y^>"|$.
appointed trustee 委任的受托人 Qh3YJ=X
&
appointer 委任人 A]0
S t@
apportioned pro rata 按比例分摊 t;Sb/ 3
apportionment 分配；分摊 F?*-4I-
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M61 xPq8y5
apportionment formula 分摊方程式 Su7?;Oh/yI
apportionment of estate duty 遗产税的分摊 _\G"9,)u '
appraisal 估价；评估 cWaSn7p !X
appreciable growth 可观增长 - >-KCd1b
appreciable impact 显着影响 Y|f[bw
appreciable increase 可观增长 o y=js -
appreciation 增值；升值 kk@f
L
appreciation against other currencies 相对其他货币升值 SI-q C
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k 8[n+^
appreciation tax 增值税 F=e8 IUr
appropriation 拨款；拨用；拨付 O!#g< `r{K
appropriation account 拨款帐目 b\kdKVh&
Appropriation Bill 拨款法案 jyUjlYAAv`
appropriation-in-aid system 补助拨款办法 r&JgLC(
approved assets 核准资产 +>{2*\cZ5}
approved basket stock 认可一篮子证券 ! qh]6%l
approved budget 核准预算 z6=Z\P +
approved charitable donation 认可慈善捐款 V)HG (k
approved charitable institution 认可慈善机构 @ $ ;q ;
approved currency 核准货币；认可货币 QUc= &5 %
approved estimates 核准预算 VU(v3^1"
approved estimates of expenditure 核准开支预算
}<v@0 1
approved overseas insurer 核准海外保险人 Ys!8 2M$g
approved overseas trust company 核准海外信托公司 /sx&=[
D
approved pooled investment fund 核准汇集投资基金 (Aao Ca [
approved provident fund scheme 认可公积金计划 |!3DPA(_
approved provision 核准拨款 {0wIR_dGX
approved redeemable share 核准可赎回股份 ghG**3xr
approved regional stock 认可地区性证券 qFCOUl
approved retirement scheme 认可退休金计划 p YZmz
approved subordinated loan 核准附属贷款 KE5kOU;
arbitrage 套戥；套汇；套利 WUe{vV#S'0
arbitrageur 套戥者；套汇者 +US !YU
arbitrary amount 临时款项 D rUO-
arrangement 措施；安排；协定 &tLgG4pd
arrears 欠款 d9f C<Tp
arrears of pay 欠付薪酬 y| i,|
arrears of revenue 逾期未收税款；逾期未收的帐项 nLZTK&7}
articles of association 组织章程；组织细则；组织章程细则 _~l5u8{^ 6
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f;o5=)Y
ascertainment of profit 确定利润 {l1. 2!
"Asia Clear" “亚洲结算系统”
