allotment 分配；配股 v=iz*2+X
allotment notice 股份配售通知；配股通知 (*^_ wq-;
allotment of shares 股份分配 r]kLe2r:B
allowable 可获宽免；免税的 ib ;:*
allowable business loss 可扣除的营业亏损 >=r094<
allowable expenses 可扣税的支出 }eULc gRG
allowance 免税额；津贴；备抵；准备金 FwmE1,
allowance for debts 债项的免税额 3 3s
.p'
allowance for depreciation by wear and tear 耗损折旧免税额 G{YJ(6etZ
allowance for funeral expenses 殡殓费的免税额 .'L@$]!G
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !@p@u;djJ
allowance for repairs and outgoings 修葺及支出方面的免税额 X];a(7+2
allowance to debtor 给债务人的津贴 52{jq18&
alteration of capital 资本更改 po\Q Me
alternate trustee 候补受托人 htkn#s~=
amalgamation 合并 CIYTs ,u#
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D9 , ~Fc
ambit of charges 征税范围；收费范围 `SFI\Y+WDT
amended valuation 经修订的估值 9iUkvnphh
American Commodities Exchange 美国商品交易所 11%^K=dq
American Express Bank Limited 美国运通银行 Q R\qGhQ
~
American Stock Exchange 美国证券交易所 Cp_"PvTmT
amortization 摊销 s{Ryh.IyI
amount due from banks 存放银行同业的款项 r#d~($[93
amount due from banks abroad 存放海外银行同业的款项 y~ ]>J ^
amount due from holding companies 控股公司欠款 US@ak4Y 6Z
amount due from local banks 存放本港银行同业的款项 h9 [ov)
amount due to banks 银行同业的存款 ){5 $8
amount due to banks abroad 海外银行同业的存款 RVlC8uJ;P
amount due to holding companies 控股公司存款 W 29@`93
amount due to local banks 本港银行同业的存款 zl4Iq+5~6Q
amount due to outport banks 外埠银行同业的存款 drNfFx 2
amount for note issue 发行纸币的款额 f.,S-1D]h
amount of bond 担保契据的款额 ppmDmi~X
amount of consideration 代价款额 =uMoX
-
amount of contribution 供款数额 "qM d%RP
amount of indebtedness 负债款额 l2X '4_d
amount of principal of the loan 贷款本金额 87r#; ND
amount of rates chargeable 应征差饷数额 7 K %Ac
amount of share capital 股本额 &5~bJ]P
amount of sums assured 承保款额 - YJ7ne]
amount of variation 变动幅度 Z
r
amount of vote 拨款数额 O
qHD=D[
amount payable 应付款额 ?
.,..p
amount receivable 应收款额 o3qBRT0[R
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &,3.V+Sz
analysis 分析 [Xg?sdQCI
ancillary risk 附属风险 e M*@
}3
annual account 周年帐目；周年帐目报表；年度决算；年结 Bd31>
%6
annual accounting date 年结日期 yAW %y
annual allowance 每年免税额；年积金；年度津贴；年津 ? R#-gvX%
annual balance 年度余额 !%_}Rv!JT
annual disposable income 每年可动用收入 <; =?~QK%-
annual estimates 周年预算 :BN qr[=b
annual fee 年费 " )i4w{_y
annual general meeting 周年大会 3.xsCcmP
annual growth rate 年增率；每年增长率 ,_F1g<^@u
annual long-term supplement 长期个案每年补助金 _r?H by<b
annual pensionable emolument 可供计算退休金的年薪 %f*8JUE16
annual report 年报 L|u \3.:
Annual Report on the Consumer Price Index 《消费物价指数年报》 VNp[J'a>VZ
annual return 周年报表；周年申报表；每年报税表格 9V 9K3xWn
Annual Return Rules 《周年报表规则》 =NQDxt}
annual review of consumer prices 每年消费物价回顾 S)>L 0^M 1
annual roll-forward basis 逐年延展方式 gC>
A *~J;
annual salary 年薪 d3St Z~&r!
annual statement 年度报表；年度决算表 +%Ufnb Z
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {M )Y6\v
annuitant 年金受益人 s%1 O}X$c
annuity 年金 9h9 jS~h
annuity contract 年金合约 3ktjMVy\
annuity on human life 人寿年金 z )#I"$!d
antecedent debt 先前的债项 :uSo 2d
ante-dated cheque 倒填日期支票 ;w a- \Z
anticipated expenditure 预期开支 Wj(
O_2
anticipated net profit 预期纯利 bzF>Efza
anticipated revenue 预期收入 B8:G1r5G/
anti-inflation measure 反通货膨胀措施 &z+nNkr?yN
anti-inflationary stance 反通货膨胀立场 .hzz oLI2
apparent deficit 表面赤字 6c$ so
apparent financial solvency 表面偿债能力 g=XvqD<
apparent partner 表面合伙人 )+O I}
application for personal assessment 个人入息课税申请书 &5h {XSv
application of fund 资金应用 ZUyG
}6)J
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 FAX|.!US*p
appointed actuary 委任精算师 "jb`KBH%"
appointed auditor 委任核数师；委任审计师 lA<n}N)j
appointed trustee 委任的受托人 :k*'M U}
appointer 委任人 @n"7L2wY
apportioned pro rata 按比例分摊 m(i8 4~
apportionment 分配；分摊 U 0 nSI
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vzn0 ;
apportionment formula 分摊方程式 Tvqq# ;I
apportionment of estate duty 遗产税的分摊 Tty_P,
appraisal 估价；评估 ;|}N\[fk%]
appreciable growth 可观增长 Fku~'30
appreciable impact 显着影响 PV$)k>H-
appreciable increase 可观增长 _2xNio&
appreciation 增值；升值 ,R #pQ
4
appreciation against other currencies 相对其他货币升值 &kUEnwQ
-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mvgsf(a*'
appreciation tax 增值税 1LYz
X;H1
appropriation 拨款；拨用；拨付 `u$
Rd
appropriation account 拨款帐目 #s>AiD
Appropriation Bill 拨款法案 X6)%2TwO
appropriation-in-aid system 补助拨款办法 Z}#'.y\ f
approved assets 核准资产 CT1@J-np
approved basket stock 认可一篮子证券 "{(|}Cds
approved budget 核准预算 `?f6~$1
approved charitable donation 认可慈善捐款 [U]^:sV)
approved charitable institution 认可慈善机构 @ 6h ,#8#
approved currency 核准货币；认可货币 d!0iv'^ t
approved estimates 核准预算 Z.'
j7(tu
approved estimates of expenditure 核准开支预算 '2Q[g0VR
approved overseas insurer 核准海外保险人 _/
V <iv
approved overseas trust company 核准海外信托公司 (+uM |a
approved pooled investment fund 核准汇集投资基金 A0X'|4I
approved provident fund scheme 认可公积金计划 ]8@s+ N
approved provision 核准拨款 fE`p
approved redeemable share 核准可赎回股份 I]Ev6>=;
approved regional stock 认可地区性证券 -[/tS<U
approved retirement scheme 认可退休金计划 M^IEu }
approved subordinated loan 核准附属贷款 I\e/
Bv^
arbitrage 套戥；套汇；套利 b 3.
arbitrageur 套戥者；套汇者 6`Hd)T5{w
arbitrary amount 临时款项 Z5/*i un
arrangement 措施；安排；协定 :m.6a4vx
arrears 欠款 zVt1Ta:j
arrears of pay 欠付薪酬 HQ /D )D
arrears of revenue 逾期未收税款；逾期未收的帐项 jkAWRpOc)
articles of association 组织章程；组织细则；组织章程细则
'3<T~t
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 GmhfBW ?
ascertainment of profit 确定利润 T*o!#E.
"Asia Clear" “亚洲结算系统”
