allotment 分配；配股 r1BL?&X-
allotment notice 股份配售通知；配股通知 )I"I[jDw
allotment of shares 股份分配 % .WW -S3
allowable 可获宽免；免税的 $D W__h
allowable business loss 可扣除的营业亏损 5><T#0W?
allowable expenses 可扣税的支出 E?FUr?-[
allowance 免税额；津贴；备抵；准备金 0"{-<Wot}
allowance for debts 债项的免税额 p$}/~5b}4
allowance for depreciation by wear and tear 耗损折旧免税额 _%u t#
allowance for funeral expenses 殡殓费的免税额 \ #N))gAQ
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "(mF5BE-E
allowance for repairs and outgoings 修葺及支出方面的免税额 `<-/e%8
allowance to debtor 给债务人的津贴 4BZ7R,m#.
alteration of capital 资本更改 c8Nl$|B
alternate trustee 候补受托人 o wx0J,,G
amalgamation 合并 w:ASB>,!
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O1 !YHo
ambit of charges 征税范围；收费范围 W5/| . }
amended valuation 经修订的估值 F!g;}_s9
American Commodities Exchange 美国商品交易所 &crR nv ?
American Express Bank Limited 美国运通银行 OAaLCpRp
American Stock Exchange 美国证券交易所 &W3 Hj$>
amortization 摊销 WmkCV+thA
amount due from banks 存放银行同业的款项 kGAB'
amount due from banks abroad 存放海外银行同业的款项 b&6lu4D
amount due from holding companies 控股公司欠款 KA>QW[HX
amount due from local banks 存放本港银行同业的款项 <{j;']V;
amount due to banks 银行同业的存款 s4j ]kH
amount due to banks abroad 海外银行同业的存款 KquuM ]5S
amount due to holding companies 控股公司存款 h]vEXWpG ]
amount due to local banks 本港银行同业的存款 ^r,0aNzAs
amount due to outport banks 外埠银行同业的存款 5"ooam3
amount for note issue 发行纸币的款额 MnlD87x@X
amount of bond 担保契据的款额 J50n
E~
amount of consideration 代价款额 hcM9Sx"!
amount of contribution 供款数额 -d-xsP}
s
amount of indebtedness 负债款额 raZkH
8
amount of principal of the loan 贷款本金额 G7i0P
j
amount of rates chargeable 应征差饷数额 Sk-Q 4D^
amount of share capital 股本额 N,UUM|?9_
amount of sums assured 承保款额 b7'l3m Qjk
amount of variation 变动幅度 SYh>FF"
amount of vote 拨款数额 ]$#9B-uB
amount payable 应付款额 ^"~r/@l
amount receivable 应收款额 oF a,IA
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i'.D=o
analysis 分析 ~
dzD7l G6
ancillary risk 附属风险 g
W_E
annual account 周年帐目；周年帐目报表；年度决算；年结 =[z P
annual accounting date 年结日期 L)4~:f)B
annual allowance 每年免税额；年积金；年度津贴；年津 Mp=T;Nz
annual balance 年度余额 p]<)6sZ
annual disposable income 每年可动用收入 4>HaKJ-c#
annual estimates 周年预算 )a5ON8?
annual fee 年费 YQtq?&0Ct
annual general meeting 周年大会 [ LQOP3f
annual growth rate 年增率；每年增长率 6Q J .=.>b
annual long-term supplement 长期个案每年补助金 ? JTTl;
annual pensionable emolument 可供计算退休金的年薪 FS=LpvOG)
annual report 年报 \B:k|Pw6~
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~d3@x\I?
annual return 周年报表；周年申报表；每年报税表格 m`):= ^nC
Annual Return Rules 《周年报表规则》 +FAxqCkA
annual review of consumer prices 每年消费物价回顾 E 0l&d
annual roll-forward basis 逐年延展方式 sCP|d` '
annual salary 年薪 `.d w G3R
annual statement 年度报表；年度决算表 {'[VL ;k
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 ?3qp?ea
annuitant 年金受益人 U bGnU_}
annuity 年金 G Y.iCu b
annuity contract 年金合约 9[teG5wA a
annuity on human life 人寿年金 K :kb&W
antecedent debt 先前的债项 c5uC?b].
ante-dated cheque 倒填日期支票 O*bzp-6\
anticipated expenditure 预期开支 Qa\,)<'D:
anticipated net profit 预期纯利 wnK6jMjkSf
anticipated revenue 预期收入 4mKH
|\g
anti-inflation measure 反通货膨胀措施 -T i<H9OV
anti-inflationary stance 反通货膨胀立场 B/qN1D]U.
apparent deficit 表面赤字 M X?UmQ'
apparent financial solvency 表面偿债能力 s;E(51V<>
apparent partner 表面合伙人 y\(xYB>T
application for personal assessment 个人入息课税申请书 n%G[Y^^
,
application of fund 资金应用 \jV2":[% c
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 9;uH}j8sE
appointed actuary 委任精算师 8~yP?#p
appointed auditor 委任核数师；委任审计师 :Ny[?jt c
appointed trustee 委任的受托人 + ?ZP3vgGA
appointer 委任人 fAz4>_4
apportioned pro rata 按比例分摊 Nn-k hl|11
apportionment 分配；分摊 #H<}xC2
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K'e,9P{
apportionment formula 分摊方程式 +5I'? _{V
apportionment of estate duty 遗产税的分摊 #Ef! X
appraisal 估价；评估 ZXkrFA |
appreciable growth 可观增长 !.MbPPNp
appreciable impact 显着影响 .Ln98#ZR
appreciable increase 可观增长 yB/F 6/B~
appreciation 增值；升值 GUD]sXSj
appreciation against other currencies 相对其他货币升值 S.`hl/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y29G#Y4J
appreciation tax 增值税 Q9h=1G \K
appropriation 拨款；拨用；拨付 ZR0 OqSp]
appropriation account 拨款帐目 ` ~^ My~f
Appropriation Bill 拨款法案 &OE-+z
appropriation-in-aid system 补助拨款办法 ePl+ M
approved assets 核准资产 ^c9_ F9N
approved basket stock 认可一篮子证券 #` U?,>2q
approved budget 核准预算 s]`6u yW"
approved charitable donation 认可慈善捐款 &iq'V*+-\
approved charitable institution 认可慈善机构 \ZhkOl
approved currency 核准货币；认可货币 ( xzruI5P
approved estimates 核准预算 Zn40NKYc
approved estimates of expenditure 核准开支预算 $I/ !vV
approved overseas insurer 核准海外保险人 w S?K c^2O
approved overseas trust company 核准海外信托公司 Mae2L2vc
approved pooled investment fund 核准汇集投资基金 z. \\ m;s
approved provident fund scheme 认可公积金计划 zFipuG02
approved provision 核准拨款 8tf>G( I{
approved redeemable share 核准可赎回股份 <^Y #q
approved regional stock 认可地区性证券 `s\ [X-j]
approved retirement scheme 认可退休金计划 EbVC4 uY
approved subordinated loan 核准附属贷款 }weE^9GiJ
arbitrage 套戥；套汇；套利 W> Pcj EI
arbitrageur 套戥者；套汇者 V4CA*FEA
arbitrary amount 临时款项 'Z,7{U1 P
arrangement 措施；安排；协定 EG & me
arrears 欠款 g2}
aEfp!H
arrears of pay 欠付薪酬
mI:D
arrears of revenue 逾期未收税款；逾期未收的帐项 n}1hmAh Z
articles of association 组织章程；组织细则；组织章程细则 + !`$(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @m:'
L7+
ascertainment of profit 确定利润 \k6OP
"Asia Clear" “亚洲结算系统”
