allotment 分配；配股 oQm XKV+[v
allotment notice 股份配售通知；配股通知 )
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allotment of shares 股份分配 \7*|u
allowable 可获宽免；免税的 KU
oAxA
allowable business loss 可扣除的营业亏损 #V]8 FW
allowable expenses 可扣税的支出 lZ[J1:%
allowance 免税额；津贴；备抵；准备金 7.ein:M|CB
allowance for debts 债项的免税额 D86F5HT}}
allowance for depreciation by wear and tear 耗损折旧免税额 eWex/ m
allowance for funeral expenses 殡殓费的免税额 L?j
<KW
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 41Q)w=hoN
allowance for repairs and outgoings 修葺及支出方面的免税额 glU9A39qx?
allowance to debtor 给债务人的津贴 O#18a, o @
alteration of capital 资本更改 G7+ {O7
alternate trustee 候补受托人 Al8Dw)uG{
amalgamation 合并 6|f8DX%3V
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U>.5vK.+
ambit of charges 征税范围；收费范围 .JB1#&B +
amended valuation 经修订的估值 t1mG]
American Commodities Exchange 美国商品交易所 \ctzv``/n
American Express Bank Limited 美国运通银行 :{Z%dD
American Stock Exchange 美国证券交易所 Te?PYV-
amortization 摊销 2}/r>]9^-
amount due from banks 存放银行同业的款项 3gVU#T [[
amount due from banks abroad 存放海外银行同业的款项 N}7 b^0k
amount due from holding companies 控股公司欠款 VBDb K|
amount due from local banks 存放本港银行同业的款项 C6a
-
amount due to banks 银行同业的存款 |Z
ifrkD=
amount due to banks abroad 海外银行同业的存款 +4T.3Njjn
amount due to holding companies 控股公司存款 HDzeot D
amount due to local banks 本港银行同业的存款
qM26 :kB{
amount due to outport banks 外埠银行同业的存款 {fl[BX]kZ
amount for note issue 发行纸币的款额 N5=}0 s]e
amount of bond 担保契据的款额 ^b|? ?9&
amount of consideration 代价款额 G9Q
vIXRi
amount of contribution 供款数额 ~' 0n
]Fw
amount of indebtedness 负债款额 er 1X Z
amount of principal of the loan 贷款本金额 jCN
R6 3/
amount of rates chargeable 应征差饷数额 N: 38N
amount of share capital 股本额 -#/ DK
amount of sums assured 承保款额 DO*6gzW
amount of variation 变动幅度
2~g-k 3
amount of vote 拨款数额 -X%t wy=
amount payable 应付款额 J>#yA0QD2
amount receivable 应收款额 K3tW Y
4-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iWr
# H
analysis 分析 eX"E cl{
ancillary risk 附属风险 7SYe:^Dx
annual account 周年帐目；周年帐目报表；年度决算；年结 A&v Qtd
annual accounting date 年结日期 A=|a!N/
annual allowance 每年免税额；年积金；年度津贴；年津 %'e$N9zd
annual balance 年度余额 VZ`Yb Y
annual disposable income 每年可动用收入 mr#.uhd.z
annual estimates 周年预算 d$+0 ;D4E
annual fee 年费 OiZ-y7;k^
annual general meeting 周年大会 }{
:} K<
annual growth rate 年增率；每年增长率 S\t!7Xs%*U
annual long-term supplement 长期个案每年补助金 AU%Yr 6
annual pensionable emolument 可供计算退休金的年薪 ( )ldn?v
annual report 年报 k$J!, !q
Annual Report on the Consumer Price Index 《消费物价指数年报》 !XI 9evJw
annual return 周年报表；周年申报表；每年报税表格 upk_;ae
Annual Return Rules 《周年报表规则》 )t-P o'RW
annual review of consumer prices 每年消费物价回顾 m3P7*S5NJ7
annual roll-forward basis 逐年延展方式 }u0&> k|y
annual salary 年薪 G^SJhdO(Q
annual statement 年度报表；年度决算表 w;AbJCv2
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 E2cZk6~m{
annuitant 年金受益人 xnWezO_
annuity 年金 OT|0_d?b D
annuity contract 年金合约 Bv3B|D&+
annuity on human life 人寿年金 <^KW7M}w*c
antecedent debt 先前的债项 $kmY[FWu?
ante-dated cheque 倒填日期支票 "o u{bKe
anticipated expenditure 预期开支 knV*,
anticipated net profit 预期纯利 a+k3w zJ
anticipated revenue 预期收入 Y|hd!C-x
anti-inflation measure 反通货膨胀措施 ..'"kX:5
anti-inflationary stance 反通货膨胀立场 Zj ^e8u=T
apparent deficit 表面赤字 T<Zi67QC@
apparent financial solvency 表面偿债能力 # FRm<9/j
apparent partner 表面合伙人 edlf++r~
application for personal assessment 个人入息课税申请书 +C
SR!
application of fund 资金应用 j%] sym
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 0ZI}eZA j
appointed actuary 委任精算师 bv hV
appointed auditor 委任核数师；委任审计师 %Q]thv:
appointed trustee 委任的受托人 w}$;2g0=a<
appointer 委任人 3bo
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4
apportioned pro rata 按比例分摊 kqo4
v;
r
apportionment 分配；分摊 ""N~##)8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KX cRm)
apportionment formula 分摊方程式 OuWRLcJ!
apportionment of estate duty 遗产税的分摊 -T+'3</T
appraisal 估价；评估 e!w2 _6?3
appreciable growth 可观增长
s)-bOZi
appreciable impact 显着影响 +N2ILE8[<
appreciable increase 可观增长 eBmHb\
appreciation 增值；升值 I7Abf7>*Q
appreciation against other currencies 相对其他货币升值 v6L]3O1
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rd]<591
appreciation tax 增值税 Lrr(7cH,
appropriation 拨款；拨用；拨付 > MRu oJ
appropriation account 拨款帐目 ? }`mQ <~
Appropriation Bill 拨款法案 .V_5q:tu
appropriation-in-aid system 补助拨款办法 jMS>B)'TO
approved assets 核准资产 mC0Dj O
approved basket stock 认可一篮子证券 `
0q=Z],
approved budget 核准预算 ;Kg7 }4`I
approved charitable donation 认可慈善捐款 N;>s|ET
approved charitable institution 认可慈善机构 i tiSZL,
approved currency 核准货币；认可货币 0blbf@X
A
approved estimates 核准预算 .i|nn[H &
approved estimates of expenditure 核准开支预算 CMv8n@ry
approved overseas insurer 核准海外保险人 H`q[!5~8
approved overseas trust company 核准海外信托公司 akCCpnX_d
approved pooled investment fund 核准汇集投资基金 -3b_}by
approved provident fund scheme 认可公积金计划 OmfHr lA
approved provision 核准拨款 Wy/h"R\=
approved redeemable share 核准可赎回股份 8.IenU9
approved regional stock 认可地区性证券 D,=#SBJ :Z
approved retirement scheme 认可退休金计划 % hH> %
approved subordinated loan 核准附属贷款 [[';Hi^
arbitrage 套戥；套汇；套利
/ Q:mUd
arbitrageur 套戥者；套汇者 `Nz`5}8.?
arbitrary amount 临时款项 wPcEvGBN=
arrangement 措施；安排；协定 m$pRA0s2`
arrears 欠款 *1_Ef).
arrears of pay 欠付薪酬 hK{<&T
arrears of revenue 逾期未收税款；逾期未收的帐项 mZM7 4 !4X
articles of association 组织章程；组织细则；组织章程细则 U+E9l?4R
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^%LyT!y
ascertainment of profit 确定利润 ^/x\HGrw
"Asia Clear" “亚洲结算系统”
