allotment 分配；配股 5O4&BxQ~}
allotment notice 股份配售通知；配股通知 @[Jt~
v
allotment of shares 股份分配 dk,
I?c &
allowable 可获宽免；免税的 QL|: (QM
allowable business loss 可扣除的营业亏损 _mq*j^u,j
allowable expenses 可扣税的支出 S{r)/ ~/
allowance 免税额；津贴；备抵；准备金 zMHf?HQ-Z
allowance for debts 债项的免税额 \? Oly171
allowance for depreciation by wear and tear 耗损折旧免税额 Dk. 9&9mz
allowance for funeral expenses 殡殓费的免税额 _|Kv~\G!
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z-;uz
x
allowance for repairs and outgoings 修葺及支出方面的免税额 9_CA5?y$:
allowance to debtor 给债务人的津贴 * <h
alteration of capital 资本更改 E.G h @i
alternate trustee 候补受托人 ]!S)O|_D[
amalgamation 合并 FZ'>LZ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }Rf :DmPE
ambit of charges 征税范围；收费范围 He$mu=$q{
amended valuation 经修订的估值 n3@g{4~
American Commodities Exchange 美国商品交易所 - EX3'
[*'
American Express Bank Limited 美国运通银行 WRU@i;l
American Stock Exchange 美国证券交易所 ,:Ix s^-
amortization 摊销 lC s8`bYU
amount due from banks 存放银行同业的款项 h-v &I>
amount due from banks abroad 存放海外银行同业的款项 :4L5@>b-
amount due from holding companies 控股公司欠款 )v$ Cv|"
amount due from local banks 存放本港银行同业的款项 r~B Qy'
amount due to banks 银行同业的存款 } k%\
amount due to banks abroad 海外银行同业的存款 N
#6A>
amount due to holding companies 控股公司存款 "x ) pp
amount due to local banks 本港银行同业的存款 :Pp;{=J
amount due to outport banks 外埠银行同业的存款 7{/:,
amount for note issue 发行纸币的款额 5['B-
Iw
amount of bond 担保契据的款额 < c4RmnA
amount of consideration 代价款额 /dP8F
amount of contribution 供款数额 RAkFgC
~
amount of indebtedness 负债款额 C?c -V,
amount of principal of the loan 贷款本金额 ez<wEt S
amount of rates chargeable 应征差饷数额 y<LwrrJ>
amount of share capital 股本额 1V9X(uP
amount of sums assured 承保款额 dvdBRrf
amount of variation 变动幅度 Wg;TXs/
amount of vote 拨款数额 3U.B[7fOM
amount payable 应付款额 SJu f`
amount receivable 应收款额 !A<XqzV]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~ !+h"%'t
analysis 分析 ( Vv[
ancillary risk 附属风险 QbKYB
annual account 周年帐目；周年帐目报表；年度决算；年结 $T%<'=u|E
annual accounting date 年结日期 an5kR_=
annual allowance 每年免税额；年积金；年度津贴；年津 r.G/f{=<@
annual balance 年度余额 71 m-W#zyA
annual disposable income 每年可动用收入 R*5;J`TW
annual estimates 周年预算 n^(yW
annual fee 年费 b2@ x(5#
annual general meeting 周年大会 =$z$VbBv
annual growth rate 年增率；每年增长率 ^~IcQ!j/5
annual long-term supplement 长期个案每年补助金 *9:6t 6x
annual pensionable emolument 可供计算退休金的年薪 %T*+t" \)
annual report 年报 u9^;~i,
Annual Report on the Consumer Price Index 《消费物价指数年报》 H;!hp0y
annual return 周年报表；周年申报表；每年报税表格 6V?&hq&t
Annual Return Rules 《周年报表规则》 !'t
2
annual review of consumer prices 每年消费物价回顾 g ~["O!K3
annual roll-forward basis 逐年延展方式 5pyvs ;As
annual salary 年薪 ? Gf A;O
annual statement 年度报表；年度决算表 JfINAaboi
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 /!uBk3x:
annuitant 年金受益人 8ch~UBq/
annuity 年金 +Y^F>/ 4=Y
annuity contract 年金合约 Wjk;" _"gd
annuity on human life 人寿年金 uR @Wv ^
antecedent debt 先前的债项 MifgRUe
ante-dated cheque 倒填日期支票 2o5< nGn
anticipated expenditure 预期开支 9i[2z:4HJ
anticipated net profit 预期纯利 # i=^WN<V
anticipated revenue 预期收入 !eoec2h#5
anti-inflation measure 反通货膨胀措施 &!~n =]*sz
anti-inflationary stance 反通货膨胀立场 p 00Bg
o
apparent deficit 表面赤字 |]3);^0
apparent financial solvency 表面偿债能力 !Jp.3,\?~
apparent partner 表面合伙人 cMk%]qfVo8
application for personal assessment 个人入息课税申请书 ~u& O
application of fund 资金应用 S_;:iC]B
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 hLD;U
J?S
appointed actuary 委任精算师 3E@& wpj
appointed auditor 委任核数师；委任审计师 VC
tiZ4
appointed trustee 委任的受托人 _qo1 GM&
appointer 委任人 ? bg pUv
apportioned pro rata 按比例分摊 KgA X 0dM
apportionment 分配；分摊 3n)iT SU3
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `B 0*/ml
apportionment formula 分摊方程式 ul&7hHp_u%
apportionment of estate duty 遗产税的分摊 ?6]ZQ\,
appraisal 估价；评估 IHmNi>E&/
appreciable growth 可观增长 iDxg AV f*
appreciable impact 显着影响 d>-E tWd
appreciable increase 可观增长 #,{v Js~
appreciation 增值；升值 df rr.i
appreciation against other currencies 相对其他货币升值 *, *5s V
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xEWa<P#.u
appreciation tax 增值税 L%s""nP
appropriation 拨款；拨用；拨付 J(VZa_
appropriation account 拨款帐目 phSP+/w
Appropriation Bill 拨款法案 PS] X Lz
appropriation-in-aid system 补助拨款办法 <W^~Y31:0
approved assets 核准资产 raZRa*C;
approved basket stock 认可一篮子证券 ZSb+92g{L$
approved budget 核准预算 7NqV *
approved charitable donation 认可慈善捐款 b4PK
approved charitable institution 认可慈善机构 DcDGrRuh
approved currency 核准货币；认可货币 ]g!<5 w
approved estimates 核准预算 / qze
approved estimates of expenditure 核准开支预算 b#^D8_9h
approved overseas insurer 核准海外保险人 ]qRz!D%@^
approved overseas trust company 核准海外信托公司 & bx,6dX
approved pooled investment fund 核准汇集投资基金 t!N >0]:mo
approved provident fund scheme 认可公积金计划 5Ozj&Zq
approved provision 核准拨款 emO!6]0gJ
approved redeemable share 核准可赎回股份 2yc\A3ft#
approved regional stock 认可地区性证券 ' ]Y:gmM"
approved retirement scheme 认可退休金计划 |@|D''u>6
approved subordinated loan 核准附属贷款 YI+|6s [
arbitrage 套戥；套汇；套利 T^>cT"ux_
arbitrageur 套戥者；套汇者 kS!*kk*a
arbitrary amount 临时款项 M#|xj <p
arrangement 措施；安排；协定 x7>sy,c
arrears 欠款 mL+ps x+
arrears of pay 欠付薪酬 3Mt6iZW
arrears of revenue 逾期未收税款；逾期未收的帐项 @#">~P|Hp
articles of association 组织章程；组织细则；组织章程细则 2 O>iAzc
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]7@Dqd-/S
ascertainment of profit 确定利润 D=]P9XDvb.
"Asia Clear" “亚洲结算系统”
