allotment 分配；配股
XV
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allotment notice 股份配售通知；配股通知 b1s1;8
Q
allotment of shares 股份分配 rP>5OLP
allowable 可获宽免；免税的 n$~Rg Cf
allowable business loss 可扣除的营业亏损 ?. ~@ lE
allowable expenses 可扣税的支出 ^,`yt^^A
allowance 免税额；津贴；备抵；准备金 P| 64wq{B8
allowance for debts 债项的免税额 Mv ;7kC7]
allowance for depreciation by wear and tear 耗损折旧免税额 f:BW{Cij;y
allowance for funeral expenses 殡殓费的免税额 lual'~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zo&U3b{D y
allowance for repairs and outgoings 修葺及支出方面的免税额 l[h??C`
allowance to debtor 给债务人的津贴 sa*hoL18
alteration of capital 资本更改 -$mzzYH
alternate trustee 候补受托人 7qnw.7p
amalgamation 合并 >+G=|2
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @s@r5uR9B
ambit of charges 征税范围；收费范围 8~4{e,} ,
amended valuation 经修订的估值 1g|H8 CA
American Commodities Exchange 美国商品交易所 /h
American Express Bank Limited 美国运通银行 Xf Y]qQP
American Stock Exchange 美国证券交易所 ]i{-@Ven
amortization 摊销 Pw+
cpM 8<
amount due from banks 存放银行同业的款项 WMYvE \"
amount due from banks abroad 存放海外银行同业的款项 T T29 LC@
amount due from holding companies 控股公司欠款 ThF
I=K
amount due from local banks 存放本港银行同业的款项 :MJTmpq,
amount due to banks 银行同业的存款 'jfI1 ]q
amount due to banks abroad 海外银行同业的存款 -1U ]@s
amount due to holding companies 控股公司存款 *!B,|]wq=
amount due to local banks 本港银行同业的存款 a}=)b#T`
amount due to outport banks 外埠银行同业的存款 m@ TU2
amount for note issue 发行纸币的款额 %)]{*#N4
amount of bond 担保契据的款额 `+i<:,z-gs
amount of consideration 代价款额 38JvJR yK}
amount of contribution 供款数额 i5:fn@&
amount of indebtedness 负债款额 =G*<WcR
amount of principal of the loan 贷款本金额 SVeL c
amount of rates chargeable 应征差饷数额 H hIa=,VY
amount of share capital 股本额 gl HHr
amount of sums assured 承保款额 0nae
gy?,
amount of variation 变动幅度 'S&5 zwrH
amount of vote 拨款数额 UF0PWpuO
amount payable 应付款额 0 5 `x$f
amount receivable 应收款额 %/~Sq?f-9@
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RD,` D!
analysis 分析 KZ&8aulP
ancillary risk 附属风险 esFBWJ
annual account 周年帐目；周年帐目报表；年度决算；年结 ]BX|G`CCc
annual accounting date 年结日期 a ^|mF#
z
annual allowance 每年免税额；年积金；年度津贴；年津 9D-PmSnv
annual balance 年度余额 91[(K'=&
annual disposable income 每年可动用收入 _AK-AY
annual estimates 周年预算 $1/
yc#w
u
annual fee 年费 VYik#n>|Gp
annual general meeting 周年大会 @7.Ews5Mke
annual growth rate 年增率；每年增长率 td{$ c6
annual long-term supplement 长期个案每年补助金 4fQ<A <2/
annual pensionable emolument 可供计算退休金的年薪 T+Du/ERL
annual report 年报 A)
'{G
Annual Report on the Consumer Price Index 《消费物价指数年报》 M/ >^_z G
annual return 周年报表；周年申报表；每年报税表格 $M#G;W5c
Annual Return Rules 《周年报表规则》 )g+~"&Gcx
annual review of consumer prices 每年消费物价回顾 uBH4E;[f
annual roll-forward basis 逐年延展方式 <08)G7
annual salary 年薪 s F f@>
annual statement 年度报表；年度决算表 7'CdDB6&.
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 08cC r G
annuitant 年金受益人 >pUR> ?t"
annuity 年金 :[,-wZiT~6
annuity contract 年金合约 +<&_1% 5+
annuity on human life 人寿年金 RQ!kVM@
antecedent debt 先前的债项 MBp%TX!
ante-dated cheque 倒填日期支票 <Y9e n!3\
anticipated expenditure 预期开支 42~tdD
anticipated net profit 预期纯利 ={B%qq
anticipated revenue 预期收入 S sGb;
anti-inflation measure 反通货膨胀措施 X8"4)IZ3
anti-inflationary stance 反通货膨胀立场 <0T|RhbY
apparent deficit 表面赤字 =g
UOHH
apparent financial solvency 表面偿债能力 Y2W|b5
apparent partner 表面合伙人 cY0NQKUk~
application for personal assessment 个人入息课税申请书 !%?O`+r
application of fund 资金应用 f;x0Ho5C2
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 eD 4X :^@
appointed actuary 委任精算师 yX0n yhq
appointed auditor 委任核数师；委任审计师 Vo"Wr>F
appointed trustee 委任的受托人 T]HeS(
appointer 委任人 e
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apportioned pro rata 按比例分摊 `-/-(v+ i
apportionment 分配；分摊 3 f@@|vZF
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lK
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apportionment formula 分摊方程式 <Z5-?wgf9
apportionment of estate duty 遗产税的分摊 l|9' M'a
appraisal 估价；评估 u% !/-&?wF
appreciable growth 可观增长 ? (0=+o(`
appreciable impact 显着影响 jmPnUn
appreciable increase 可观增长 OD]`
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appreciation 增值；升值 < KG q
appreciation against other currencies 相对其他货币升值 w;W # 'pE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m Q4(<,F
appreciation tax 增值税 >J*x` a3Q
appropriation 拨款；拨用；拨付 / W9(}Id6
appropriation account 拨款帐目 ,sI<AFI
Appropriation Bill 拨款法案 xsu9DzPf&{
appropriation-in-aid system 补助拨款办法 4Oo{\&(
approved assets 核准资产 6I2` oag
approved basket stock 认可一篮子证券 ^F,sV*
approved budget 核准预算 VK286[[fv
approved charitable donation 认可慈善捐款 )Fon;/p
approved charitable institution 认可慈善机构 sPX&XqWx
approved currency 核准货币；认可货币 K*I!:1;3N
approved estimates 核准预算 J/LsL
k
approved estimates of expenditure 核准开支预算 >m]LV}">O
approved overseas insurer 核准海外保险人 5C0![ $W>
approved overseas trust company 核准海外信托公司 7 zM9K+3L
approved pooled investment fund 核准汇集投资基金 5(>SFxz"t
approved provident fund scheme 认可公积金计划 ~(nc<M[
approved provision 核准拨款 o3 ]Lrzh
approved redeemable share 核准可赎回股份 ^G|* =~_
approved regional stock 认可地区性证券 V56WgOBxz
approved retirement scheme 认可退休金计划 B6=?Qp/f
approved subordinated loan 核准附属贷款
b:Z&;A|"{
arbitrage 套戥；套汇；套利 A]Bf&+V
arbitrageur 套戥者；套汇者 C R Bj>
arbitrary amount 临时款项 *4/FN TC
arrangement 措施；安排；协定 e, N}z
arrears 欠款 J 2<kOXXJ9
arrears of pay 欠付薪酬 }@eIO|
arrears of revenue 逾期未收税款；逾期未收的帐项 pHT]2e#
articles of association 组织章程；组织细则；组织章程细则 hw$!LTB2
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L!>nl4O>`
ascertainment of profit 确定利润 *Nm$b+
"Asia Clear" “亚洲结算系统”
