allotment 分配；配股 N 3p 7 0
allotment notice 股份配售通知；配股通知 cN}A r v
allotment of shares 股份分配 Cmx2 /N
allowable 可获宽免；免税的 p6Dv;@)Yn
allowable business loss 可扣除的营业亏损 3(})uV
allowable expenses 可扣税的支出 8pMZ~W;
allowance 免税额；津贴；备抵；准备金 >y db?
allowance for debts 债项的免税额 J&ECm
+2
allowance for depreciation by wear and tear 耗损折旧免税额 I5 yd )72
allowance for funeral expenses 殡殓费的免税额 = #2qX> ?
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3r:)\E+Q_
allowance for repairs and outgoings 修葺及支出方面的免税额 D4O5@K fL
allowance to debtor 给债务人的津贴 dN\P&"`
alteration of capital 资本更改 @
*O{*2
alternate trustee 候补受托人 Z F yX@#B9
amalgamation 合并 +< WRB\
W
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FWpN:|X BS
ambit of charges 征税范围；收费范围 u4,X.3V]A
amended valuation 经修订的估值 ?V)C 9@bp
American Commodities Exchange 美国商品交易所 ,C,e/>+My
American Express Bank Limited 美国运通银行 j)tC r Py
American Stock Exchange 美国证券交易所 {_toh/8)r
amortization 摊销 i=X*
amount due from banks 存放银行同业的款项 x"l lX
amount due from banks abroad 存放海外银行同业的款项 R(? <97
amount due from holding companies 控股公司欠款 7hF,gl5
amount due from local banks 存放本港银行同业的款项 O
T}Yr9h4
amount due to banks 银行同业的存款 ZCE% 38E N
amount due to banks abroad 海外银行同业的存款 HEB /\
amount due to holding companies 控股公司存款 tk) >C K11
amount due to local banks 本港银行同业的存款 e 8ULf~I
amount due to outport banks 外埠银行同业的存款 4&oXy,8LC
amount for note issue 发行纸币的款额 zJuRth)(,
amount of bond 担保契据的款额 ua$k^m7m5
amount of consideration 代价款额 V3 _b!
amount of contribution 供款数额 -_EY$ ?4
amount of indebtedness 负债款额 &J;H @d||
amount of principal of the loan 贷款本金额 _/jUs_W
amount of rates chargeable 应征差饷数额 3KZ
y
H
amount of share capital 股本额 /nY) .lSH
amount of sums assured 承保款额 qb-2QPEB
amount of variation 变动幅度 BA1MGh
amount of vote 拨款数额 iz9\D*or
amount payable 应付款额 uP(B<NfL:'
amount receivable 应收款额 z{`6#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B-\,2rCC Z
analysis 分析 (zS2 Ndp
ancillary risk 附属风险 2Ft8dfdm`
annual account 周年帐目；周年帐目报表；年度决算；年结 rw5#e.~V
annual accounting date 年结日期 c_ qcb7<~.
annual allowance 每年免税额；年积金；年度津贴；年津 S aR}\Up
annual balance 年度余额 7wi K.99
annual disposable income 每年可动用收入 l$q StL*8O
annual estimates 周年预算 g,n-s+
annual fee 年费 `jb0 +{08
annual general meeting 周年大会 %z-dM` i
annual growth rate 年增率；每年增长率 } g3HoFC
annual long-term supplement 长期个案每年补助金 tp1KP/2w[
annual pensionable emolument 可供计算退休金的年薪 IOsXPf9@
annual report 年报 -GDV[Bg
Annual Report on the Consumer Price Index 《消费物价指数年报》 #$rf-E5g-K
annual return 周年报表；周年申报表；每年报税表格 k_*XJ <S!Y
Annual Return Rules 《周年报表规则》 ^ i{,z*vi
annual review of consumer prices 每年消费物价回顾 k
Zk .]b
annual roll-forward basis 逐年延展方式 -O~C m}e
annual salary 年薪 U;x1}eFT
annual statement 年度报表；年度决算表 %PQl
dPL8
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 q4sl=`L5Sp
annuitant 年金受益人 ",~ b2]ym
annuity 年金 zQL!(2
annuity contract 年金合约 jo,6Aog|u
annuity on human life 人寿年金 QO5O nYh
antecedent debt 先前的债项 X+`ddX
ante-dated cheque 倒填日期支票 4r_!>['`"
anticipated expenditure 预期开支 \3%W_vU_
anticipated net profit 预期纯利 ZhGh {D[,
anticipated revenue 预期收入 q?;N7P
anti-inflation measure 反通货膨胀措施 a);O3N/*I
anti-inflationary stance 反通货膨胀立场 `j"4 :
apparent deficit 表面赤字 u{g]gA8s
apparent financial solvency 表面偿债能力 sT
d}cP
apparent partner 表面合伙人 %:"
RzHN
application for personal assessment 个人入息课税申请书 vn |TiZ
application of fund 资金应用 R&NpdW N
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 2yl6~(JC+
appointed actuary 委任精算师
96vj)ql
appointed auditor 委任核数师；委任审计师 Q e2m8
appointed trustee 委任的受托人 f|X[gL,B
appointer 委任人 .>k=A|3G
apportioned pro rata 按比例分摊 i Bi7|
apportionment 分配；分摊 pt= 7~
+r
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,"@w>WL<9
apportionment formula 分摊方程式 | d~B]65t
apportionment of estate duty 遗产税的分摊 &|/vM.
appraisal 估价；评估 ~@%(RMJm&
appreciable growth 可观增长 >ysriPnQ
appreciable impact 显着影响
p9/bzT34.
appreciable increase 可观增长 ` !zQ
appreciation 增值；升值 ,`D/sNP ,q
appreciation against other currencies 相对其他货币升值 vAi"$e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !-KCF MvT
appreciation tax 增值税 kX igX-
appropriation 拨款；拨用；拨付 Er`TryN|}
appropriation account 拨款帐目 3b<: :t
Appropriation Bill 拨款法案 ?x:m;z /
appropriation-in-aid system 补助拨款办法 U%D it
approved assets 核准资产 Z/xV\Ggx
approved basket stock 认可一篮子证券 IS-}:~Pi
approved budget 核准预算 mRwXN*Izw
approved charitable donation 认可慈善捐款 =\M)6" }y}
approved charitable institution 认可慈善机构 3b#L17D3_
approved currency 核准货币；认可货币 >g=^,G}y
approved estimates 核准预算 L?C\Q^0"`G
approved estimates of expenditure 核准开支预算 aZP 2R "
approved overseas insurer 核准海外保险人 :){)JZ}-95
approved overseas trust company 核准海外信托公司 }(m1ql
approved pooled investment fund 核准汇集投资基金 j(&GVy^;?
approved provident fund scheme 认可公积金计划 P2O\!'aEh
approved provision 核准拨款 Og +)J9#
approved redeemable share 核准可赎回股份 Y^4q9?2G
approved regional stock 认可地区性证券 aXC!t
approved retirement scheme 认可退休金计划 c 2/"KT
approved subordinated loan 核准附属贷款 n4Vwao/9
x
arbitrage 套戥；套汇；套利 iM8sX
B
arbitrageur 套戥者；套汇者 PVhik@Yoh
arbitrary amount 临时款项 '
[%jj
UU
arrangement 措施；安排；协定 d60c$?"]a(
arrears 欠款 2v4W6R
arrears of pay 欠付薪酬 X) 8e4~(?
arrears of revenue 逾期未收税款；逾期未收的帐项 #kj~G]QA
articles of association 组织章程；组织细则；组织章程细则 en%J!<&W{K
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%W(^
6p!
ascertainment of profit 确定利润 >8%M*-= p
"Asia Clear" “亚洲结算系统”
