allotment 分配；配股 Z{l`X#':
allotment notice 股份配售通知；配股通知 wxJ"{(;
allotment of shares 股份分配 $>_`.*I/
allowable 可获宽免；免税的 Y?K?*`Pkc1
allowable business loss 可扣除的营业亏损
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allowable expenses 可扣税的支出 S[y_Ew zq
allowance 免税额；津贴；备抵；准备金 Lh-Y5(c
o
allowance for debts 债项的免税额 | ~>7_:
allowance for depreciation by wear and tear 耗损折旧免税额 3"my!}0 3
allowance for funeral expenses 殡殓费的免税额 k^; /@:
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u^]Gc p
allowance for repairs and outgoings 修葺及支出方面的免税额 +T*? ?OW@
allowance to debtor 给债务人的津贴 N:p
P@o
alteration of capital 资本更改 jg%mWiKwK7
alternate trustee 候补受托人 FGc#_4SiL
amalgamation 合并 r b v
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Jc5Y Gj 7
ambit of charges 征税范围；收费范围 =2rdbq6R
amended valuation 经修订的估值 nI(w7qhub
American Commodities Exchange 美国商品交易所 ume70ap}m
American Express Bank Limited 美国运通银行 `< T4 En
American Stock Exchange 美国证券交易所 KdZ=g ZSH
amortization 摊销 A/lznBHR
amount due from banks 存放银行同业的款项 Kk
zG#'I1
amount due from banks abroad 存放海外银行同业的款项 RHv K Wt
amount due from holding companies 控股公司欠款 /?Y4C)G
amount due from local banks 存放本港银行同业的款项 Z RwN #?x
amount due to banks 银行同业的存款 0%HAa|L,,
amount due to banks abroad 海外银行同业的存款 ${ DSH
amount due to holding companies 控股公司存款 6 q0)/|,@
amount due to local banks 本港银行同业的存款 ei1;@k/
amount due to outport banks 外埠银行同业的存款 4~oRcO8!Y
amount for note issue 发行纸币的款额 IvQuxs &a
amount of bond 担保契据的款额 l$HBYA\Qh
amount of consideration 代价款额 q`z1 ht
nf
amount of contribution 供款数额 ;F%
EW`7
amount of indebtedness 负债款额 wNFx1u^/)
amount of principal of the loan 贷款本金额 5__B
M5|
amount of rates chargeable 应征差饷数额 gth_Sz5!#
amount of share capital 股本额 ;.$vDin6
amount of sums assured 承保款额 G 'wW-|
amount of variation 变动幅度 I'n}6D.M
amount of vote 拨款数额 apM)$
amount payable 应付款额 ;<0 ~^ ,Xm
amount receivable 应收款额 ;8e}X6YU
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9 MQwc
analysis 分析 OQg}E@LZ
ancillary risk 附属风险 + yk 0ez
annual account 周年帐目；周年帐目报表；年度决算；年结 t v`c" Pb
annual accounting date 年结日期 aDLlL? r3
annual allowance 每年免税额；年积金；年度津贴；年津 |VyN>&r~6
annual balance 年度余额 O\]{6+$fm!
annual disposable income 每年可动用收入 QJx<1#
annual estimates 周年预算 r@'~cF]m
annual fee 年费 e!C,<W&B\
annual general meeting 周年大会 :y{@=E=XSC
annual growth rate 年增率；每年增长率 CL(D&8v8~
annual long-term supplement 长期个案每年补助金 YF;2jl Nm
annual pensionable emolument 可供计算退休金的年薪 O_
$ zK
annual report 年报 w'xPKO$bzR
Annual Report on the Consumer Price Index 《消费物价指数年报》 o:a s}7/^
annual return 周年报表；周年申报表；每年报税表格 Pu BE=9,
Annual Return Rules 《周年报表规则》 4QiV@#o:
annual review of consumer prices 每年消费物价回顾 *|L;&XM&/
annual roll-forward basis 逐年延展方式 Ts=TaRwWf
annual salary 年薪 !@T~m1L
eY
annual statement 年度报表；年度决算表 *'{9(Oj
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 l[WX77
bp=
annuitant 年金受益人 8 r0;054
annuity 年金 ?g *.7Wc
annuity contract 年金合约 wI F '|"
annuity on human life 人寿年金 }^n"t>Z8
antecedent debt 先前的债项 #&K}w 0}k
ante-dated cheque 倒填日期支票 pd.pY*B<[
anticipated expenditure 预期开支 H:z<]R
c
anticipated net profit 预期纯利 v.,D,6qZ
anticipated revenue 预期收入 ):L0{W{
anti-inflation measure 反通货膨胀措施 3|URlz
anti-inflationary stance 反通货膨胀立场 Yfz`o
r\@=
apparent deficit 表面赤字 bQ0+Y?,+/
apparent financial solvency 表面偿债能力 o> 1+m
apparent partner 表面合伙人 $c+:dO|Fb
application for personal assessment 个人入息课税申请书 {G|= pM\'
application of fund 资金应用 Ycxv=Et
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 z<. 6jx@
appointed actuary 委任精算师 g+4x
appointed auditor 委任核数师；委任审计师 wo86C[
appointed trustee 委任的受托人 1wggYX
appointer 委任人 x IL]Y7HWM
apportioned pro rata 按比例分摊 oHu 7<r
apportionment 分配；分摊 /}d)g4\j
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,x[~ |J!
apportionment formula 分摊方程式 `w "ooK
apportionment of estate duty 遗产税的分摊 %wJ?+D/
appraisal 估价；评估 ^'b\OUty-
appreciable growth 可观增长 j4#S/:Q<7
appreciable impact 显着影响 VZk;{
appreciable increase 可观增长 vsB3n$2@u
appreciation 增值；升值 +' .o
appreciation against other currencies 相对其他货币升值 X#MC|Fzy@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [F,s=,S'M
appreciation tax 增值税 E@Yq2FBpnn
appropriation 拨款；拨用；拨付 'f7s*V KG
appropriation account 拨款帐目 qFY>/fCP4
Appropriation Bill 拨款法案 *E/CNMn=E
appropriation-in-aid system 补助拨款办法 ^/$ U(4
approved assets 核准资产 e~6>8YO+7j
approved basket stock 认可一篮子证券 ?y~" \i P
approved budget 核准预算 -x>2W b~%
approved charitable donation 认可慈善捐款 {'+.?g
approved charitable institution 认可慈善机构
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approved currency 核准货币；认可货币 R\u5!M$::
approved estimates 核准预算 !F$o$iq
approved estimates of expenditure 核准开支预算 <M,=( p{
approved overseas insurer 核准海外保险人 ,@8*c0Y~<!
approved overseas trust company 核准海外信托公司 e{ZS"e`!
approved pooled investment fund 核准汇集投资基金 bW^{I,b<F
approved provident fund scheme 认可公积金计划 1#vi]CX
approved provision 核准拨款 )u=a+T
approved redeemable share 核准可赎回股份 (^)(#CxO
approved regional stock 认可地区性证券 ^`9O$.'@
approved retirement scheme 认可退休金计划 CE I.*Iywu
approved subordinated loan 核准附属贷款 #\3X;{
arbitrage 套戥；套汇；套利 6lQP+! EF
arbitrageur 套戥者；套汇者 B(R$5Xp
arbitrary amount 临时款项 {_jbF
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arrangement 措施；安排；协定 9u_D@A"aC`
arrears 欠款 7<93n`byM
arrears of pay 欠付薪酬 ZBc8 ^QZ
arrears of revenue 逾期未收税款；逾期未收的帐项 p2wDk^$
articles of association 组织章程；组织细则；组织章程细则 -&LF`V&3w
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >ZnnGX6$(
ascertainment of profit 确定利润 A+"'8%o9}
"Asia Clear" “亚洲结算系统”
