allotment 分配；配股 Ph8@V}80"Y
allotment notice 股份配售通知；配股通知 ~r~ YR=
allotment of shares 股份分配 U~USwUzgY
allowable 可获宽免；免税的 & 8?O ~X=/
allowable business loss 可扣除的营业亏损 t
YxN^VqU
allowable expenses 可扣税的支出 0TZB}c#qT
allowance 免税额；津贴；备抵；准备金 <@P. 'rE
allowance for debts 债项的免税额 @)U;hk)j;
allowance for depreciation by wear and tear 耗损折旧免税额 -E~r?\;X
allowance for funeral expenses 殡殓费的免税额 > l]Ble
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @JGFG+J}
allowance for repairs and outgoings 修葺及支出方面的免税额 c0Pj})-
allowance to debtor 给债务人的津贴 f;AI4:#I
alteration of capital 资本更改 U.X` z3q
alternate trustee 候补受托人 ea]qX6)UZ
amalgamation 合并 7Mk>`4D'c
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V~p01f "J
ambit of charges 征税范围；收费范围 YgdQ
C(ib
amended valuation 经修订的估值 t+_\^Oa)
American Commodities Exchange 美国商品交易所 @yo6w}3+-
American Express Bank Limited 美国运通银行 <p}7T]a7
American Stock Exchange 美国证券交易所 rVP{ ^Jdo
amortization 摊销 g9fYt&
amount due from banks 存放银行同业的款项 T<"Bb[kH
amount due from banks abroad 存放海外银行同业的款项 Q6D>(H#"0
amount due from holding companies 控股公司欠款 D, Gv nfY
amount due from local banks 存放本港银行同业的款项 b
b.UtoPz
amount due to banks 银行同业的存款 %P D}VF/Y
amount due to banks abroad 海外银行同业的存款 ` Nf
amount due to holding companies 控股公司存款 S~)`{
\
amount due to local banks 本港银行同业的存款 V :>r6
amount due to outport banks 外埠银行同业的存款 "{ \xBX~oM
amount for note issue 发行纸币的款额 ;!G#Y
Oe
amount of bond 担保契据的款额 3n)$\aBE
amount of consideration 代价款额 ]tf`[bINP
amount of contribution 供款数额 |' z24 :8
amount of indebtedness 负债款额 } C: i0Q
amount of principal of the loan 贷款本金额 ~M8 |r!_
amount of rates chargeable 应征差饷数额 AwjXY,2
amount of share capital 股本额 0KTO )K
amount of sums assured 承保款额 zyhM*eM.7
amount of variation 变动幅度 /(*Ucv2i}T
amount of vote 拨款数额 @6 |<
c
amount payable 应付款额 kDDC@A $
amount receivable 应收款额 ;mT}Q;F#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .{\ eco
analysis 分析 DxwR&S{
ancillary risk 附属风险 x"g)pGsT
annual account 周年帐目；周年帐目报表；年度决算；年结 "T{WOGU+
annual accounting date 年结日期 _cE_\A y
annual allowance 每年免税额；年积金；年度津贴；年津 (' 7$K
annual balance 年度余额 8lzoiA_9
annual disposable income 每年可动用收入 "[!b5f3!I
annual estimates 周年预算 #-@Uq6Y
annual fee 年费 ?_d6 ;
annual general meeting 周年大会 T.3{}230<
annual growth rate 年增率；每年增长率 #>("(euXMF
annual long-term supplement 长期个案每年补助金 5a'`%b{{
annual pensionable emolument 可供计算退休金的年薪 =Y81h-
annual report 年报 |Y05 *!\P*
Annual Report on the Consumer Price Index 《消费物价指数年报》 &3Yj2 Fw
annual return 周年报表；周年申报表；每年报税表格 l cHf\~
Annual Return Rules 《周年报表规则》 c8YbBdk'
annual review of consumer prices 每年消费物价回顾 -fk;Qq3O
annual roll-forward basis 逐年延展方式 |T@SlNi]
annual salary 年薪 JRw,${W
annual statement 年度报表；年度决算表
`YC7+`q
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 `-.2Z
0
annuitant 年金受益人 D\b$$z]q
annuity 年金 hNsi
8/
annuity contract 年金合约 bj}Lxc ],
annuity on human life 人寿年金 Yj1|]i5b
antecedent debt 先前的债项 \fUX_ 0k9,
ante-dated cheque 倒填日期支票 Vx2/^MiXy
anticipated expenditure 预期开支 38D5vT)n
anticipated net profit 预期纯利 |(Mxbprz
anticipated revenue 预期收入 8T9 s:/%
anti-inflation measure 反通货膨胀措施 5{k,/Z[L
anti-inflationary stance 反通货膨胀立场 P%lD9<jED
apparent deficit 表面赤字 EW(bM^dk}
apparent financial solvency 表面偿债能力 lYCv Ye
apparent partner 表面合伙人 \OtreYi
application for personal assessment 个人入息课税申请书 `DF49YP"~
application of fund 资金应用 D<d, 9 S,)
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 e}1Q+h\
appointed actuary 委任精算师 #55
:qc>m
appointed auditor 委任核数师；委任审计师 On }1&!{1]
appointed trustee 委任的受托人 F`m}RL]g
appointer 委任人 Mq)]2>"v
apportioned pro rata 按比例分摊
j!>P7 8
apportionment 分配；分摊 E&zf<Y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 { %G9iOV.
apportionment formula 分摊方程式 _*6]4\ ;
apportionment of estate duty 遗产税的分摊 myR{ }G
appraisal 估价；评估 } L S8q
appreciable growth 可观增长 0S$k;q
appreciable impact 显着影响 )g dLb}
appreciable increase 可观增长 #| _VN %!
appreciation 增值；升值 ~q}L13^k
appreciation against other currencies 相对其他货币升值 j=irx5:
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2I [zV7 @t
appreciation tax 增值税 DOJ yd Yds
appropriation 拨款；拨用；拨付 BYX c
'K
appropriation account 拨款帐目 Bh2l3J4X
Appropriation Bill 拨款法案 Au'y(KB
appropriation-in-aid system 补助拨款办法 ; & O?4?@4
approved assets 核准资产 `!Z?F]):G
approved basket stock 认可一篮子证券 b(GV4%
approved budget 核准预算 N'VTdf?
approved charitable donation 认可慈善捐款 w K-VA$;:
approved charitable institution 认可慈善机构 hg " i;I
approved currency 核准货币；认可货币 xj;:B( i
approved estimates 核准预算 IS&qFi}W|W
approved estimates of expenditure 核准开支预算 RbTG
AA
approved overseas insurer 核准海外保险人 v#qd q!64
approved overseas trust company 核准海外信托公司 I{cH$jt<
approved pooled investment fund 核准汇集投资基金 8C@u+tx
approved provident fund scheme 认可公积金计划 5<dg@,\
approved provision 核准拨款 ")No t$8
approved redeemable share 核准可赎回股份 S[3"?$3S
approved regional stock 认可地区性证券 7j\^h2
approved retirement scheme 认可退休金计划 t<Yi!6
approved subordinated loan 核准附属贷款 GLtd<M"
arbitrage 套戥；套汇；套利 hz4?ku
arbitrageur 套戥者；套汇者 U_"!\lI_yg
arbitrary amount 临时款项 Gy/w #4xj
arrangement 措施；安排；协定 L T$U
z
arrears 欠款 ]##aAh-P4&
arrears of pay 欠付薪酬 _GG\SWm
arrears of revenue 逾期未收税款；逾期未收的帐项 Ah w
i
articles of association 组织章程；组织细则；组织章程细则 qX-ptsQ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -p_5T*R
ascertainment of profit 确定利润 ML905n u
"Asia Clear" “亚洲结算系统”
