allotment 分配；配股 h`fZ 8|yw
allotment notice 股份配售通知；配股通知 /,7#%D
allotment of shares 股份分配 F@/syX;bb5
allowable 可获宽免；免税的 8;=?F>]xn
allowable business loss 可扣除的营业亏损 &h [)nD
allowable expenses 可扣税的支出 yYOV:3!"
allowance 免税额；津贴；备抵；准备金 h1>.w
pr
allowance for debts 债项的免税额 akw:3 +`
allowance for depreciation by wear and tear 耗损折旧免税额 M/V"Ke"N
allowance for funeral expenses 殡殓费的免税额 VII`qbxT
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ge$& k
allowance for repairs and outgoings 修葺及支出方面的免税额 yq3"VFh3d
allowance to debtor 给债务人的津贴 Bptt"
alteration of capital 资本更改 XF{2'x_R
alternate trustee 候补受托人 J'cE@(US
amalgamation 合并 W
m8BhO
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;2 o{ 6
ambit of charges 征税范围；收费范围 $.DD^ "9
amended valuation 经修订的估值 m";8 nm
American Commodities Exchange 美国商品交易所 PmId #2f
American Express Bank Limited 美国运通银行 ]Gl_L7 u`
American Stock Exchange 美国证券交易所 >y+j!)\
amortization 摊销 unL1/JY z
amount due from banks 存放银行同业的款项 ( `n*d3
amount due from banks abroad 存放海外银行同业的款项 J!rZs kd
amount due from holding companies 控股公司欠款 X pXhg*}K
amount due from local banks 存放本港银行同业的款项 jbOzbxR?
amount due to banks 银行同业的存款 TuMZHB7h;
amount due to banks abroad 海外银行同业的存款 y^p%/p%
amount due to holding companies 控股公司存款 YVHDk7s
amount due to local banks 本港银行同业的存款 YVY(uq)d
amount due to outport banks 外埠银行同业的存款 u@wQ )^
amount for note issue 发行纸币的款额 GmGq69]J*
amount of bond 担保契据的款额 /9y'UKl7[
amount of consideration 代价款额 g2
V $
amount of contribution 供款数额 iEFS>kL8e
amount of indebtedness 负债款额 8HO)",+I
amount of principal of the loan 贷款本金额 9 DX
u*}
amount of rates chargeable 应征差饷数额 If9!S}
wa
amount of share capital 股本额 }=3W(1cu-
amount of sums assured 承保款额 JvUHoc$sI
amount of variation 变动幅度 I@a7!ugU65
amount of vote 拨款数额 _ )^n[_E
amount payable 应付款额 N_!Zn"J
amount receivable 应收款额 `~t$k7wm=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C vTgtZ
'
analysis 分析 7L:R&W6
ancillary risk 附属风险 [/t/694
annual account 周年帐目；周年帐目报表；年度决算；年结 #iGz&S3iN$
annual accounting date 年结日期 ldoN!J
annual allowance 每年免税额；年积金；年度津贴；年津 ; Wr,VU]
annual balance 年度余额 PzTTL=G +
annual disposable income 每年可动用收入 [laX~(ND{
annual estimates 周年预算 B<'V7#L_
annual fee 年费 w1A&p
annual general meeting 周年大会 [dL?N
annual growth rate 年增率；每年增长率
aEZn6k1
annual long-term supplement 长期个案每年补助金 7 -V_)FK2c
annual pensionable emolument 可供计算退休金的年薪 oB Bdk@
annual report 年报 a( {`<F
Annual Report on the Consumer Price Index 《消费物价指数年报》 :S7yM8 b`
annual return 周年报表；周年申报表；每年报税表格 u=
+
Annual Return Rules 《周年报表规则》 2 |w.A!
annual review of consumer prices 每年消费物价回顾 N<Q} 4%^c
annual roll-forward basis 逐年延展方式 kk5i{.?[
annual salary 年薪 `Tsfsc N
annual statement 年度报表；年度决算表 1y 8:tri>N
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 IO_H%/v"jC
annuitant 年金受益人 o w`c B
annuity 年金 GrQAho
annuity contract 年金合约 f&cG;Y
annuity on human life 人寿年金 1@qb.9wZ6
antecedent debt 先前的债项 f W}H##b
ante-dated cheque 倒填日期支票 U ._1'pW
anticipated expenditure 预期开支 (U dDp"/
anticipated net profit 预期纯利 B
9Mwj:)}
anticipated revenue 预期收入 'Jl.fN
anti-inflation measure 反通货膨胀措施 ptq{$Y{_
anti-inflationary stance 反通货膨胀立场 \M532_w
apparent deficit 表面赤字 zB]T 5]
apparent financial solvency 表面偿债能力 y<. !TULa_
apparent partner 表面合伙人 <,hBoHZSL
application for personal assessment 个人入息课税申请书 :3n.nKANr
application of fund 资金应用 K((Kd&E
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 sBu"$
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appointed actuary 委任精算师 246lFx G .
appointed auditor 委任核数师；委任审计师 =<_5gR
appointed trustee 委任的受托人 n0i&P9@B1
appointer 委任人 =nL*/
apportioned pro rata 按比例分摊 {4m"S 7O
apportionment 分配；分摊 Gf ]s?J^a
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Sf'5/9<DW+
apportionment formula 分摊方程式 XP;&iZ
J
apportionment of estate duty 遗产税的分摊 tB3CX \e
appraisal 估价；评估 z|?R=;,u`
appreciable growth 可观增长 J+ |ohA
appreciable impact 显着影响 qL+ y8*
appreciable increase 可观增长 q RGb3l
appreciation 增值；升值 ry]7$MQyV
appreciation against other currencies 相对其他货币升值 p +7BsW .l
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xR&,QrjQG
appreciation tax 增值税 M>J ADt_]
appropriation 拨款；拨用；拨付 G-^ccdT
appropriation account 拨款帐目 1 =a}{)0h
Appropriation Bill 拨款法案 .}<B*e=y
appropriation-in-aid system 补助拨款办法 {n {} Y.
approved assets 核准资产 .XB] X
approved basket stock 认可一篮子证券 |O9=C`G_
approved budget 核准预算 O({_x@
approved charitable donation 认可慈善捐款 Wkk Nyg,
approved charitable institution 认可慈善机构
E$>e<
T
approved currency 核准货币；认可货币 =GVhAzD3
approved estimates 核准预算 _Lb& 2 PAG
approved estimates of expenditure 核准开支预算 ge oN4
approved overseas insurer 核准海外保险人 N]<gHGj}
approved overseas trust company 核准海外信托公司
c k~xj0
approved pooled investment fund 核准汇集投资基金 G!;[If :<e
approved provident fund scheme 认可公积金计划 )x7hhEk=^
approved provision 核准拨款 =5 M>\vt]
approved redeemable share 核准可赎回股份 wf@2&vJ
approved regional stock 认可地区性证券 ggTjd"|)
approved retirement scheme 认可退休金计划 Aii[=x8
approved subordinated loan 核准附属贷款 `~]ReJ!X%
arbitrage 套戥；套汇；套利 ,7g;r_qwA
arbitrageur 套戥者；套汇者 ">9CN$]J
arbitrary amount 临时款项 bN&da
[K
arrangement 措施；安排；协定 kZ9pgdI
arrears 欠款 r*wKYb
arrears of pay 欠付薪酬 _MEv*Q@o
arrears of revenue 逾期未收税款；逾期未收的帐项 a& hM:n4P
articles of association 组织章程；组织细则；组织章程细则 cj#q
7
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *]6dV '
ascertainment of profit 确定利润 KxwLKaImI
"Asia Clear" “亚洲结算系统”
