allotment 分配；配股 dnhpWV h n
allotment notice 股份配售通知；配股通知 _ 3-,3ia
allotment of shares 股份分配 +q >C}9s3
allowable 可获宽免；免税的 0[3tW[j
allowable business loss 可扣除的营业亏损 `04Y
;@w
allowable expenses 可扣税的支出 &Funao>
allowance 免税额；津贴；备抵；准备金 LO Yyj?^7
allowance for debts 债项的免税额 4'u|L&ow
allowance for depreciation by wear and tear 耗损折旧免税额
b~N|DKj
allowance for funeral expenses 殡殓费的免税额 R?FtncL%D
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 WA)lk
>(+
allowance for repairs and outgoings 修葺及支出方面的免税额 x,@O:e
allowance to debtor 给债务人的津贴 .(.G`aKnF
alteration of capital 资本更改 zv3<i (
alternate trustee 候补受托人 !IrKou)/_
amalgamation 合并 D NTRLIKa
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Yc ( )'6
ambit of charges 征税范围；收费范围 A&@j A5Jb
amended valuation 经修订的估值
19.!$;
American Commodities Exchange 美国商品交易所 I$sm5oL
American Express Bank Limited 美国运通银行 ::h02,y;1%
American Stock Exchange 美国证券交易所 ,J4a~fPf
amortization 摊销 }F9?*2\/
amount due from banks 存放银行同业的款项 u8)r
W
amount due from banks abroad 存放海外银行同业的款项 E t[QcB3
amount due from holding companies 控股公司欠款 aWi]t'_
amount due from local banks 存放本港银行同业的款项 . LVOaxT
amount due to banks 银行同业的存款 {:q9:
amount due to banks abroad 海外银行同业的存款 . KSr@Gz
amount due to holding companies 控股公司存款 aABE= 9Y
amount due to local banks 本港银行同业的存款 %nK 15(
amount due to outport banks 外埠银行同业的存款 \6PIw-)
amount for note issue 发行纸币的款额 A_$Mt~qKi^
amount of bond 担保契据的款额 6T
aT_29
amount of consideration 代价款额 b
KbpI>;[
amount of contribution 供款数额 &|,q
sDK(
amount of indebtedness 负债款额 [!|d[
amount of principal of the loan 贷款本金额 ;Z<*.f'^fc
amount of rates chargeable 应征差饷数额 ?. 'oxW
amount of share capital 股本额 =u1w\>( 2Y
amount of sums assured 承保款额 1Yx[,GyC>&
amount of variation 变动幅度 bTYP{x~ y
amount of vote 拨款数额 B7^n30+L
amount payable 应付款额 J
}` $WL:
amount receivable 应收款额 TuhL :
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C{Xk/Er5<
analysis 分析 6P[
O8
ancillary risk 附属风险 h dW p
annual account 周年帐目；周年帐目报表；年度决算；年结 V s t e$V
annual accounting date 年结日期 %)@(T ye -
annual allowance 每年免税额；年积金；年度津贴；年津
2ZFK jj
annual balance 年度余额 Ih0> ]h-7
annual disposable income 每年可动用收入 5~TA(cb5
annual estimates 周年预算 rG'k< X~7
annual fee 年费 loVvr"&g
annual general meeting 周年大会 (~yJce
annual growth rate 年增率；每年增长率 C=f(Np
yD6
annual long-term supplement 长期个案每年补助金 MnsWB[
annual pensionable emolument 可供计算退休金的年薪 ?;kc% Rz
annual report 年报 q|_ 5@Ly
Annual Report on the Consumer Price Index 《消费物价指数年报》 m&vYZ3vK[
annual return 周年报表；周年申报表；每年报税表格 761"S@tf$}
Annual Return Rules 《周年报表规则》 ,Onm!LI=
annual review of consumer prices 每年消费物价回顾 SYh
s
pB
annual roll-forward basis 逐年延展方式 $ }bC$ ?^
annual salary 年薪 ~8 a>
D<b
annual statement 年度报表；年度决算表 n`2"(7Wj
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 7)X&fV6<8
annuitant 年金受益人
bI0+J )
annuity 年金 _ r)hr7
annuity contract 年金合约 5m;wMW <
annuity on human life 人寿年金 ?26[%%
antecedent debt 先前的债项 l.'E\3Bo
ante-dated cheque 倒填日期支票 *y@]zN PD
anticipated expenditure 预期开支 2\W<E WJ@
anticipated net profit 预期纯利
x
a,LV
anticipated revenue 预期收入 %R5MAs&-5
anti-inflation measure 反通货膨胀措施 8o!^ZOmU<
anti-inflationary stance 反通货膨胀立场 x \{jWR%
apparent deficit 表面赤字 G+yz8@
apparent financial solvency 表面偿债能力 F4l6PGxF&\
apparent partner 表面合伙人 9 W
r( w
application for personal assessment 个人入息课税申请书 nff ]Y$FB
application of fund 资金应用 ]$*_2V3VA$
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 ~}l,H:jk@
appointed actuary 委任精算师 aQuy*\$$
appointed auditor 委任核数师；委任审计师 eEFT(e5.>3
appointed trustee 委任的受托人 ?(hQZR
0e
appointer 委任人 /JY i ^rZ
apportioned pro rata 按比例分摊 ?Qp_4<(5
apportionment 分配；分摊 _Dt TG<E
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^^(ZK 6 d
apportionment formula 分摊方程式 O/"&?)[v
apportionment of estate duty 遗产税的分摊 Hs!CJ(0 "y
appraisal 估价；评估 $f\-.7 OD
appreciable growth 可观增长 mTbPz Z4
appreciable impact 显着影响 cHd39H9
appreciable increase 可观增长 FCAu%lvZT
appreciation 增值；升值 b%$C!Tq'
appreciation against other currencies 相对其他货币升值 0]W/88ut*u
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %'<
qhGJ
appreciation tax 增值税 q/ zdd3a
appropriation 拨款；拨用；拨付 M:M<bz V u
appropriation account 拨款帐目 ps
J 1J
Appropriation Bill 拨款法案 >b${rgCvQ
appropriation-in-aid system 补助拨款办法 mw%_ yDZ {
approved assets 核准资产 sbIhg/:ok
approved basket stock 认可一篮子证券 0 pz
X!f1~
approved budget 核准预算 6 lFs N2
approved charitable donation 认可慈善捐款 c9={~
approved charitable institution 认可慈善机构 )&-+:u0
approved currency 核准货币；认可货币 ]<_+uciP5[
approved estimates 核准预算 S-dV
approved estimates of expenditure 核准开支预算 sP8B?Tn 1W
approved overseas insurer 核准海外保险人 ' ^AXUb
approved overseas trust company 核准海外信托公司 P; [mw(
approved pooled investment fund 核准汇集投资基金 wAPdu y[
approved provident fund scheme 认可公积金计划 +? 'a cn
approved provision 核准拨款 |U0@(H
approved redeemable share 核准可赎回股份 \ rO>F E
approved regional stock 认可地区性证券 .;s4T?j@w
approved retirement scheme 认可退休金计划 mY9K)]8
approved subordinated loan 核准附属贷款 6<6_W#
arbitrage 套戥；套汇；套利 ;I' ["k%
arbitrageur 套戥者；套汇者 l vffQ _t
arbitrary amount 临时款项 zD|W3hL2&
arrangement 措施；安排；协定 Wn5]2D\vkT
arrears 欠款 Reo0ZU>
arrears of pay 欠付薪酬 &Gl&m @-j
arrears of revenue 逾期未收税款；逾期未收的帐项 RT9@&5>il
articles of association 组织章程；组织细则；组织章程细则 aKZD4;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g#*N@83C
ascertainment of profit 确定利润 $T0[
"Asia Clear" “亚洲结算系统”
