allotment 分配；配股 =i Rc &
allotment notice 股份配售通知；配股通知 ep3_G\m
allotment of shares 股份分配 +=|
Q'V
allowable 可获宽免；免税的 `9s5 *;Z
allowable business loss 可扣除的营业亏损 sJ7r9 O`x
allowable expenses 可扣税的支出 9/{+,RpC
allowance 免税额；津贴；备抵；准备金 +G?
4Wc1
allowance for debts 债项的免税额 9 X@y*;w<t
allowance for depreciation by wear and tear 耗损折旧免税额 <QugV3e
allowance for funeral expenses 殡殓费的免税额 ~{ *FjZ`h
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qeBfE
allowance for repairs and outgoings 修葺及支出方面的免税额 {_ww1'|A
allowance to debtor 给债务人的津贴 a>.2Q<1
alteration of capital 资本更改 ;6L<Syl5
alternate trustee 候补受托人 4kT| / bp
amalgamation 合并 * ?r w'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BGodrb1
ambit of charges 征税范围；收费范围 4NQS'*%D
amended valuation 经修订的估值 ,78 QLh9:
American Commodities Exchange 美国商品交易所 ZBd Zr
American Express Bank Limited 美国运通银行 U p*p*(d3
American Stock Exchange 美国证券交易所 6
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amortization 摊销 /o.wCy,J<
amount due from banks 存放银行同业的款项 EW0H"YIC
amount due from banks abroad 存放海外银行同业的款项 tKo ^A:M
amount due from holding companies 控股公司欠款 ><TuL7+
amount due from local banks 存放本港银行同业的款项 |Ag~k? QC
amount due to banks 银行同业的存款 X"y rA;,o
amount due to banks abroad 海外银行同业的存款 0LrTYrlj
amount due to holding companies 控股公司存款 aa.EtKl
amount due to local banks 本港银行同业的存款 L<J';#BD
amount due to outport banks 外埠银行同业的存款 "T <Q#^m
amount for note issue 发行纸币的款额 nDkyo>t
.
amount of bond 担保契据的款额 XtN e) Ry
amount of consideration 代价款额 zW!3>(L/
amount of contribution 供款数额 9&g//JlD
amount of indebtedness 负债款额 ?Re @`f+*
amount of principal of the loan 贷款本金额 8QE0J$d5
amount of rates chargeable 应征差饷数额 9|D! &=8
amount of share capital 股本额 xQ* U9Wt;T
amount of sums assured 承保款额 lHV
bn7
amount of variation 变动幅度 {|^9y]VFu
amount of vote 拨款数额 82YTd(yB
amount payable 应付款额
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amount receivable 应收款额 C^aP)&
qt
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3K @dW"3
analysis 分析 Ii?<L z
ancillary risk 附属风险 >E#| H6gx
annual account 周年帐目；周年帐目报表；年度决算；年结 62PtR`b >
annual accounting date 年结日期 \d&j`UVY
annual allowance 每年免税额；年积金；年度津贴；年津 7F>5<Gv:-
annual balance 年度余额 c` #E#
annual disposable income 每年可动用收入 iJZqAfG{m?
annual estimates 周年预算 ..Zuy|?w
annual fee 年费 \"V7O'S)&
annual general meeting 周年大会 7;5?2)+=6
annual growth rate 年增率；每年增长率 ]ch cRc[!
annual long-term supplement 长期个案每年补助金
PQa {5"
annual pensionable emolument 可供计算退休金的年薪 {e/12q
annual report 年报 ']ya_ v~e
Annual Report on the Consumer Price Index 《消费物价指数年报》 #y&3`N z3
annual return 周年报表；周年申报表；每年报税表格 R."<he ;
Annual Return Rules 《周年报表规则》 y/$WjFj3"
annual review of consumer prices 每年消费物价回顾 y{uR h>l
annual roll-forward basis 逐年延展方式 Cj _Q9/
annual salary 年薪 ;'` T
annual statement 年度报表；年度决算表 *%:p01&+
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 ^e"BY(
annuitant 年金受益人 SJ6lI66OX
annuity 年金 I') URk[
annuity contract 年金合约 2L[/.|
annuity on human life 人寿年金 L
oe !@c
antecedent debt 先前的债项 6|V713\
ante-dated cheque 倒填日期支票 A@Z&ZBDg
anticipated expenditure 预期开支 TKx.`Cf
m
anticipated net profit 预期纯利 qmdl:J|?
anticipated revenue 预期收入 +6B(LPxgP
anti-inflation measure 反通货膨胀措施 |+~CdA
anti-inflationary stance 反通货膨胀立场 1tDd4r?Y
apparent deficit 表面赤字 lf4-Ci*X
apparent financial solvency 表面偿债能力 @g
}r*U?
apparent partner 表面合伙人 .</d$FM JE
application for personal assessment 个人入息课税申请书 nC$f0r"z
application of fund 资金应用 c_~)#F%P
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 O"<D0xzF?
appointed actuary 委任精算师 izebQVQO*
appointed auditor 委任核数师；委任审计师 R56:}<Y,
appointed trustee 委任的受托人 lE78 Yl ]
appointer 委任人 }y(1mzb
apportioned pro rata 按比例分摊 RI!!?hYm
apportionment 分配；分摊 zy(sekX ;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $ii/Q:w T"
apportionment formula 分摊方程式 V k5}d[[l
apportionment of estate duty 遗产税的分摊 M n`gd#
appraisal 估价；评估 e 4b`C>>
appreciable growth 可观增长 4`o_r%
appreciable impact 显着影响 VE+Q Y9(
appreciable increase 可观增长 WNrgqyM
appreciation 增值；升值 =5 l7{i*`
appreciation against other currencies 相对其他货币升值 &?"
( al?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "a6[FqTs
appreciation tax 增值税 x~j>Lvw L
appropriation 拨款；拨用；拨付 %E}f7GT 4
appropriation account 拨款帐目 e[$=5U~c
Appropriation Bill 拨款法案 1\z5[
_
appropriation-in-aid system 补助拨款办法 6{B$_Usg
approved assets 核准资产 m=j xTZK
approved basket stock 认可一篮子证券 dZFf /BXU
approved budget 核准预算 N\ChA]Ck
approved charitable donation 认可慈善捐款 =H%c/Jty
approved charitable institution 认可慈善机构 dT4?8:
approved currency 核准货币；认可货币 OC nQSkj
approved estimates 核准预算 {u{n b3/jl
approved estimates of expenditure 核准开支预算 bX6eNk-L
approved overseas insurer 核准海外保险人 )cJ9YKKy
approved overseas trust company 核准海外信托公司 l ~C
YxO
approved pooled investment fund 核准汇集投资基金 ;{[&&qMwU
approved provident fund scheme 认可公积金计划 `wj<d>m
approved provision 核准拨款 /oKa?iT
approved redeemable share 核准可赎回股份 nsIx5UA_n
approved regional stock 认可地区性证券 }enm#0Ha
approved retirement scheme 认可退休金计划 &}_ $@
approved subordinated loan 核准附属贷款 xa5^h]o
arbitrage 套戥；套汇；套利 as=Z_a:0N
arbitrageur 套戥者；套汇者 %ZF47P%6
arbitrary amount 临时款项 ,#W>E,UU
arrangement 措施；安排；协定 I(y:Td
arrears 欠款 N 9QHX
arrears of pay 欠付薪酬 =Y
Je\745
arrears of revenue 逾期未收税款；逾期未收的帐项 1 41@$mMzE
articles of association 组织章程；组织细则；组织章程细则 %$}aWzQxll
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aMKi`EW
ascertainment of profit 确定利润 ;) ].Dj9
"Asia Clear" “亚洲结算系统”
