allotment 分配；配股 1 !pa;$L
allotment notice 股份配售通知；配股通知 tbnH,*
allotment of shares 股份分配 %>g W9}kB
allowable 可获宽免；免税的 0O k,oW {
allowable business loss 可扣除的营业亏损 i
Hf-{[[Z
allowable expenses 可扣税的支出 SuZ&vqS
allowance 免税额；津贴；备抵；准备金 Cf B.ZT
allowance for debts 债项的免税额 H+
h07\?
%
allowance for depreciation by wear and tear 耗损折旧免税额 SI:U0gUc
allowance for funeral expenses 殡殓费的免税额 DK0.R]&4(
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3] 1-M
allowance for repairs and outgoings 修葺及支出方面的免税额 o ]I jK
allowance to debtor 给债务人的津贴 4tSv{B/}
alteration of capital 资本更改 /ywD {*
alternate trustee 候补受托人 +
UJuB
amalgamation 合并 $A3<G-4O
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ++L?+^h
ambit of charges 征税范围；收费范围 y L;M"L
amended valuation 经修订的估值 `OymAyEYQ
American Commodities Exchange 美国商品交易所 *m%]zj0bo
American Express Bank Limited 美国运通银行 \c[IbL07
American Stock Exchange 美国证券交易所 ]|_\xO(
amortization 摊销 X-Wz:NA
amount due from banks 存放银行同业的款项 6<0n *&
amount due from banks abroad 存放海外银行同业的款项 qS&%!
amount due from holding companies 控股公司欠款 B3Jgd,
[
amount due from local banks 存放本港银行同业的款项 g'];Estb~
amount due to banks 银行同业的存款 p!Eft/A(
amount due to banks abroad 海外银行同业的存款 vIvVq:6_3
amount due to holding companies 控股公司存款 2 xw6 5z
amount due to local banks 本港银行同业的存款 Th`skK&U
amount due to outport banks 外埠银行同业的存款 %+ZJhHT
amount for note issue 发行纸币的款额 +i\&6HGK;-
amount of bond 担保契据的款额 q o)?8kx>l
amount of consideration 代价款额 \ D>$aLO*?
amount of contribution 供款数额
Bx [r C
amount of indebtedness 负债款额 Av0y?oGH
amount of principal of the loan 贷款本金额 K^r)CCO
amount of rates chargeable 应征差饷数额 KYJjwXT28W
amount of share capital 股本额 g PC*b+
amount of sums assured 承保款额 }HEvr)v9
amount of variation 变动幅度 ~.%K/=wK @
amount of vote 拨款数额 *&AfR8x_z
amount payable 应付款额 kP xa7
amount receivable 应收款额 >=iy2~Fz ,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !L5j j#0
analysis 分析 ]]}tdn _
ancillary risk 附属风险 /ug8]L o0
annual account 周年帐目；周年帐目报表；年度决算；年结 rQTr8DYH
annual accounting date 年结日期 5>6PH+Oq
annual allowance 每年免税额；年积金；年度津贴；年津 H"2uxhdLK3
annual balance 年度余额 g~UUP4<$"
annual disposable income 每年可动用收入 8 i&_Jgmr
annual estimates 周年预算 %AF5 =
annual fee 年费 E&y
D8=vw
annual general meeting 周年大会 _md=Q$9!m
annual growth rate 年增率；每年增长率
9;F bnp'
annual long-term supplement 长期个案每年补助金 b]E|*
annual pensionable emolument 可供计算退休金的年薪 Z%Z9oJ:
annual report 年报 (h']a!
Annual Report on the Consumer Price Index 《消费物价指数年报》 K.g Ej*@
annual return 周年报表；周年申报表；每年报税表格 (]/9-\6(#
Annual Return Rules 《周年报表规则》 2!N8rHRt
annual review of consumer prices 每年消费物价回顾 gBu1QviU
annual roll-forward basis 逐年延展方式 E^w:KC2 @
annual salary 年薪 a:~@CUD
>I
annual statement 年度报表；年度决算表 D[O {(< 9
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `ovtHl3Q
annuitant 年金受益人 M>jtF P <S
annuity 年金 W"L&fV+3
annuity contract 年金合约 K; FW
annuity on human life 人寿年金 .s/fh k ,
antecedent debt 先前的债项 MH| ] \
ante-dated cheque 倒填日期支票 @{h?+
d
anticipated expenditure 预期开支 ThW,Y"
l
anticipated net profit 预期纯利 HxK$ 4I`
anticipated revenue 预期收入 R`F,aIJ]
anti-inflation measure 反通货膨胀措施 }U@m*dEG
anti-inflationary stance 反通货膨胀立场 9iN.3/
T8
apparent deficit 表面赤字 KlK`;cr?
apparent financial solvency 表面偿债能力 n(~\l#o@
apparent partner 表面合伙人 BiE08,nj
application for personal assessment 个人入息课税申请书 dQezd-y*
application of fund 资金应用 4Z[V uQng
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 N__H*yP
appointed actuary 委任精算师 fIoIW&iy
appointed auditor 委任核数师；委任审计师 EoX_KG {
appointed trustee 委任的受托人 Q bhW!9(,
appointer 委任人 Hy{
Q #fq
apportioned pro rata 按比例分摊 s!/TU
{8J
apportionment 分配；分摊 Uadr># C*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {Hr$wa~
apportionment formula 分摊方程式 _eLWQ|6Fx
apportionment of estate duty 遗产税的分摊 }~Q"s2
appraisal 估价；评估 2E Q
6J
appreciable growth 可观增长 Oc9#e+_&
appreciable impact 显着影响 ! BU)K'mj
appreciable increase 可观增长 dsK&U\ej}
appreciation 增值；升值 KsAH]2 Q%
appreciation against other currencies 相对其他货币升值 33:DH}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x4Rk<Th"o
appreciation tax 增值税 gG 54:
appropriation 拨款；拨用；拨付 N p)3+!^1"
appropriation account 拨款帐目 X
fz `^x>M
Appropriation Bill 拨款法案 E jEFg#q
appropriation-in-aid system 补助拨款办法 "rXOsX\;
approved assets 核准资产 T0j2 a &Pv
approved basket stock 认可一篮子证券 kfC0zd+
approved budget 核准预算 p]W+ eT
approved charitable donation 认可慈善捐款 >5~7u\# 9
approved charitable institution 认可慈善机构 oN [Th
approved currency 核准货币；认可货币 $awi>#[
approved estimates 核准预算 5IVksg
approved estimates of expenditure 核准开支预算 zH)_v W
approved overseas insurer 核准海外保险人 D)='8 jV7
approved overseas trust company 核准海外信托公司 \ zXlN
approved pooled investment fund 核准汇集投资基金 ]pTvM
om$6
approved provident fund scheme 认可公积金计划 Hr;h4J
approved provision 核准拨款 B\j~)vg
approved redeemable share 核准可赎回股份
j'Y / H5
approved regional stock 认可地区性证券 x_@i(oQ:_
approved retirement scheme 认可退休金计划 to a-Wa{
approved subordinated loan 核准附属贷款 -237Lx$
/
arbitrage 套戥；套汇；套利 @%tXFiz
h
arbitrageur 套戥者；套汇者 l52a\/
arbitrary amount 临时款项 t[.W$1
=
arrangement 措施；安排；协定 B_3QQ tjAl
arrears 欠款 pL oy
arrears of pay 欠付薪酬 L3y5 a?G
arrears of revenue 逾期未收税款；逾期未收的帐项 r $)$n&j
articles of association 组织章程；组织细则；组织章程细则 upn8n vy4(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?`sy%G
ascertainment of profit 确定利润 cErI%v}v0
"Asia Clear" “亚洲结算系统”
