allotment 分配；配股 ,3Aiz|v-
allotment notice 股份配售通知；配股通知 }`+9ie7]/
allotment of shares 股份分配 5p~hUP]tT
allowable 可获宽免；免税的 2k^'}7G%
allowable business loss 可扣除的营业亏损 se29IhS!e
allowable expenses 可扣税的支出 2~%^ y6lR
allowance 免税额；津贴；备抵；准备金 kTm}VTr
1
allowance for debts 债项的免税额 z 2
mjm
allowance for depreciation by wear and tear 耗损折旧免税额 g gy9euWV
allowance for funeral expenses 殡殓费的免税额 KESM5p"f
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Yb%#\.M/y
allowance for repairs and outgoings 修葺及支出方面的免税额 nPUD6<bF
allowance to debtor 给债务人的津贴 a: F\ 4x=
alteration of capital 资本更改 wotw nE
alternate trustee 候补受托人 c-ql
amalgamation 合并 m TL JajE/
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k\-h-0[|
ambit of charges 征税范围；收费范围 9u%(9Ae
amended valuation 经修订的估值 H`rd b E
American Commodities Exchange 美国商品交易所 XmN8S_M>v
American Express Bank Limited 美国运通银行 'i 4L.&
American Stock Exchange 美国证券交易所 f'TEua_`
amortization 摊销 ]#vi/6\J
amount due from banks 存放银行同业的款项 TrBW0Bn>p
amount due from banks abroad 存放海外银行同业的款项 H^M>(kT#&
amount due from holding companies 控股公司欠款 WJN) <+d
amount due from local banks 存放本港银行同业的款项 Yh; A)N p
amount due to banks 银行同业的存款 I8uFMP
amount due to banks abroad 海外银行同业的存款 \;JZt[
amount due to holding companies 控股公司存款 \jx3Fs:Q
amount due to local banks 本港银行同业的存款 BO.Db``
amount due to outport banks 外埠银行同业的存款 ?/8V%PL~$
amount for note issue 发行纸币的款额 J|`.d
46
amount of bond 担保契据的款额 :TkM S8
amount of consideration 代价款额 `UT U rM
amount of contribution 供款数额 z7TyS.z
amount of indebtedness 负债款额 tTWEhHQ`
amount of principal of the loan 贷款本金额 W:K '2 j
amount of rates chargeable 应征差饷数额 gyuBmY
amount of share capital 股本额 d0;?GQYn:
amount of sums assured 承保款额 P~%+KxwZQ
amount of variation 变动幅度 5GGO:
amount of vote 拨款数额 _PSO T5{
amount payable 应付款额 }b/P\1#z
amount receivable 应收款额 {(I":rt#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O&,8X-Ix
analysis 分析 Pb sx jP
ancillary risk 附属风险 %`YR+J/V
annual account 周年帐目；周年帐目报表；年度决算；年结 Sb(OG 6
annual accounting date 年结日期 -gUp/ #l1
annual allowance 每年免税额；年积金；年度津贴；年津 $lq.*UQ;0
annual balance 年度余额 6[S IDOp*^
annual disposable income 每年可动用收入 6@eF|GoP
annual estimates 周年预算 +wf9!_'
annual fee 年费 dT[JVl+3=
annual general meeting 周年大会 S a
kew
annual growth rate 年增率；每年增长率 jcb&h@T8kv
annual long-term supplement 长期个案每年补助金 _W^;a
annual pensionable emolument 可供计算退休金的年薪 3#Bb4\_v
annual report 年报 !#=3>\np+X
Annual Report on the Consumer Price Index 《消费物价指数年报》 k8
1%$E
annual return 周年报表；周年申报表；每年报税表格 #'0Yzh]qc
Annual Return Rules 《周年报表规则》 ]qxl^Himq
annual review of consumer prices 每年消费物价回顾 "c|Rpzs[
annual roll-forward basis 逐年延展方式
MpBdke$
annual salary 年薪 hS&l4 \I'Z
annual statement 年度报表；年度决算表 D~#%^a+Aq_
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 _54gqD2C,
annuitant 年金受益人 iaLZ|\`3a
annuity 年金 s^K2,D]P
annuity contract 年金合约 t"Ah]sD
annuity on human life 人寿年金 Ri~$hs!
antecedent debt 先前的债项 Ka_;~LS>(
ante-dated cheque 倒填日期支票 *0to,$ n
anticipated expenditure 预期开支 E&eY79
anticipated net profit 预期纯利 f 9Kt>2IN
anticipated revenue 预期收入 b?c/J {me
anti-inflation measure 反通货膨胀措施 `
j(._`8%a
anti-inflationary stance 反通货膨胀立场 igW* {)h3
apparent deficit 表面赤字 5doi4b>]!
apparent financial solvency 表面偿债能力 w jD<"p;P
apparent partner 表面合伙人 oQO
br
application for personal assessment 个人入息课税申请书 OF+4M q
application of fund 资金应用 RB4 +"QUh
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 t ^[f u,
appointed actuary 委任精算师 ^6 z"@ +;*
appointed auditor 委任核数师；委任审计师 KmTFJ,i
M
appointed trustee 委任的受托人 8B:y46
appointer 委任人 p6 R+t]oH
apportioned pro rata 按比例分摊 >36,lNt
apportionment 分配；分摊 e6Y>Bk
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w.a9}GC
apportionment formula 分摊方程式 b5LToy:
apportionment of estate duty 遗产税的分摊 (D) K U9B>
appraisal 估价；评估 dC{dw^
appreciable growth 可观增长 5a$EX V
appreciable impact 显着影响 [&P F ;)i
appreciable increase 可观增长 )c{>@WM~
appreciation 增值；升值 )N8bO I
appreciation against other currencies 相对其他货币升值 tP7<WGHd/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z$ JJ0X
appreciation tax 增值税 #-<Go'yF
appropriation 拨款；拨用；拨付 _eOC,J<-~
appropriation account 拨款帐目 LwK]fFtu
Appropriation Bill 拨款法案 [Hx(a.,d
appropriation-in-aid system 补助拨款办法 BZ 1wE1 t
approved assets 核准资产 & h I!mo
approved basket stock 认可一篮子证券 2cH RiRT
approved budget 核准预算 b4i=%]v8
approved charitable donation 认可慈善捐款 9<.O=-1~
approved charitable institution 认可慈善机构 G
rp{
.
approved currency 核准货币；认可货币 Y?NL|cW4
approved estimates 核准预算 $Dj8 a\L
approved estimates of expenditure 核准开支预算 {pIh/0
approved overseas insurer 核准海外保险人 8qg%>ZU4d
approved overseas trust company 核准海外信托公司 ou <3}g
approved pooled investment fund 核准汇集投资基金 z R?R,k)m
approved provident fund scheme 认可公积金计划 95z|}16UK
approved provision 核准拨款 W~;Jsd=f
approved redeemable share 核准可赎回股份 6/mz., g2
approved regional stock 认可地区性证券 =J Ice LL
approved retirement scheme 认可退休金计划 @6>Q&G Yqt
approved subordinated loan 核准附属贷款 ~3?-l/ $
arbitrage 套戥；套汇；套利 '7sf)0\:<p
arbitrageur 套戥者；套汇者 U
5J
_Y
arbitrary amount 临时款项 rM
,e
$
arrangement 措施；安排；协定 4 k< o
arrears 欠款 IDH~nMz
arrears of pay 欠付薪酬 :^3 ) [.m
arrears of revenue 逾期未收税款；逾期未收的帐项 Vb`Vp(>AU
articles of association 组织章程；组织细则；组织章程细则 ly17FLJ].
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .Rk8qR
B
ascertainment of profit 确定利润 QIGU i,R
"Asia Clear" “亚洲结算系统”
