allotment 分配；配股 . 9$
7
+
allotment notice 股份配售通知；配股通知 V!zU4!@qP
allotment of shares 股份分配 fYiof]v@_m
allowable 可获宽免；免税的 {O5(O oDa
allowable business loss 可扣除的营业亏损 c3!YA"5
allowable expenses 可扣税的支出 gT#hF]c:
allowance 免税额；津贴；备抵；准备金 1JY3c
M
allowance for debts 债项的免税额 Z ItS(o J.
allowance for depreciation by wear and tear 耗损折旧免税额 LDY k\[81
allowance for funeral expenses 殡殓费的免税额 wj-z;Y CV
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 AI9#\$aGV
allowance for repairs and outgoings 修葺及支出方面的免税额 *DuP ~8
allowance to debtor 给债务人的津贴 yv2wQ_({
alteration of capital 资本更改 OYj~"-3y)
alternate trustee 候补受托人 !"bU|a
amalgamation 合并 [
w?v !8l
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R
:,
|xz
ambit of charges 征税范围；收费范围 *x@.$=NF"
amended valuation 经修订的估值 sG:tyv
ln
American Commodities Exchange 美国商品交易所 cjc1iciZ
American Express Bank Limited 美国运通银行 qU+q Y2S:
American Stock Exchange 美国证券交易所 x]pZcx 9
amortization 摊销 N(Xg#m
amount due from banks 存放银行同业的款项 n7iIY4
gZ
amount due from banks abroad 存放海外银行同业的款项 Ct9dV7SH
amount due from holding companies 控股公司欠款 QP< vjj%
amount due from local banks 存放本港银行同业的款项 P*3PDa@
amount due to banks 银行同业的存款 25/M2u?
amount due to banks abroad 海外银行同业的存款 3u&)6C?YM
amount due to holding companies 控股公司存款 .M >g`UW
amount due to local banks 本港银行同业的存款 !H4C5wDu
amount due to outport banks 外埠银行同业的存款 ?7\$zn)v#
amount for note issue 发行纸币的款额 e<duD W$X
amount of bond 担保契据的款额 @0fiui_
amount of consideration 代价款额 1aS66TS3
amount of contribution 供款数额 8w9?n3z=}
amount of indebtedness 负债款额 ^-dhz88wV
amount of principal of the loan 贷款本金额 df7 xpV
amount of rates chargeable 应征差饷数额
cOb ,Md
amount of share capital 股本额 6&[rA TU+
amount of sums assured 承保款额 b&I{?'"% 8
amount of variation 变动幅度 yN9setw*,M
amount of vote 拨款数额 RZTC+y lj
amount payable 应付款额 57`9{.HB
amount receivable 应收款额 \!s0H_RJY
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j[Oh>yG
analysis 分析 (<ngdf`,
ancillary risk 附属风险 ' qN"!\
annual account 周年帐目；周年帐目报表；年度决算；年结 #GIjU1-
annual accounting date 年结日期 'I5~<"E
annual allowance 每年免税额；年积金；年度津贴；年津 VD+y4t'
^
annual balance 年度余额 7"s8G 7
annual disposable income 每年可动用收入 ?v V&tqnx%
annual estimates 周年预算 r"=6s/q7
annual fee 年费 BiD}C
annual general meeting 周年大会 7|^5E*8/
annual growth rate 年增率；每年增长率 DW0UcLO
annual long-term supplement 长期个案每年补助金 qExmf%q:q
annual pensionable emolument 可供计算退休金的年薪 zz1]6B*eX
annual report 年报 <XH,kI(%
Annual Report on the Consumer Price Index 《消费物价指数年报》
gYW
annual return 周年报表；周年申报表；每年报税表格 ghDOz
3
Annual Return Rules 《周年报表规则》 <BhN
mEo)2
annual review of consumer prices 每年消费物价回顾 9q>rUoK^
annual roll-forward basis 逐年延展方式 f~v@;/HL
annual salary 年薪 7(]M`bBH
annual statement 年度报表；年度决算表 C25 2E
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 !R3Z yZcX
annuitant 年金受益人 ibv.M=
annuity 年金 o 76QQ+hP
annuity contract 年金合约 N)o/}@]6
annuity on human life 人寿年金 sX|bp)Nw
antecedent debt 先前的债项 OQ*rxL cA
ante-dated cheque 倒填日期支票 31`Eq*Y)4
anticipated expenditure 预期开支 +w9X$<?_
anticipated net profit 预期纯利 taqmtXU=(
anticipated revenue 预期收入 wfrSI:+>
anti-inflation measure 反通货膨胀措施 Y ZQF*fj
anti-inflationary stance 反通货膨胀立场 )~ =g}&
apparent deficit 表面赤字 %G/ j+Pf
apparent financial solvency 表面偿债能力 WzdE XcY
apparent partner 表面合伙人 %fB!XCW
application for personal assessment 个人入息课税申请书 #*x8)6Ct
application of fund 资金应用 * $v`5rP
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 48"=,IrM
appointed actuary 委任精算师 ZFa<{J<2
appointed auditor 委任核数师；委任审计师 FiW>kTM8
appointed trustee 委任的受托人 =`fz#Mfd
appointer 委任人 y)0w M~E;2
apportioned pro rata 按比例分摊 [zc8f
apportionment 分配；分摊 , B||8W 9
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z3(:a'
apportionment formula 分摊方程式 }8)iFP&"
apportionment of estate duty 遗产税的分摊 P=PVOt@
b
appraisal 估价；评估 LL7un_EC
appreciable growth 可观增长 w5R?9"d@
appreciable impact 显着影响 ^K` Vqo
appreciable increase 可观增长 kbKGGn4u
appreciation 增值；升值 Ub% 1OQ
appreciation against other currencies 相对其他货币升值 I>(
-&YbC
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ODE^;:z !
appreciation tax 增值税 oC >l|?h,
appropriation 拨款；拨用；拨付 /d
prs(*K
appropriation account 拨款帐目 Lzy Ix!S
Appropriation Bill 拨款法案 {[$JiljD
appropriation-in-aid system 补助拨款办法 H*V Z&{\7
approved assets 核准资产 0="U'|J_
approved basket stock 认可一篮子证券 T<S_C$O
approved budget 核准预算 O [v(kH'
approved charitable donation 认可慈善捐款 'c&S%Ra[3G
approved charitable institution 认可慈善机构 6Cz%i 6)
approved currency 核准货币；认可货币 5.X`[/]<r
approved estimates 核准预算 .C?rToCY
approved estimates of expenditure 核准开支预算 XR.Sm<A[
approved overseas insurer 核准海外保险人 ?0VETa ~m
approved overseas trust company 核准海外信托公司 -:NFF'
approved pooled investment fund 核准汇集投资基金 =b[q<p\
approved provident fund scheme 认可公积金计划 8*m=U@5]
approved provision 核准拨款 ED=P
6u
approved redeemable share 核准可赎回股份 yjB.-o('
approved regional stock 认可地区性证券 &H IG776
approved retirement scheme 认可退休金计划 gRQV)8uh
approved subordinated loan 核准附属贷款 wTK>U`o
arbitrage 套戥；套汇；套利 3tAX4DnYrq
arbitrageur 套戥者；套汇者 v''F\V )
arbitrary amount 临时款项 XTPf~Te,=
arrangement 措施；安排；协定 } D0Y8
arrears 欠款 hB 36o9|9
arrears of pay 欠付薪酬 JtGBNz!"
arrears of revenue 逾期未收税款；逾期未收的帐项 tG}cmK~%
articles of association 组织章程；组织细则；组织章程细则 V1!;Hvm]+
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q]"u? Q]
ascertainment of profit 确定利润 ~L ufHbr
"Asia Clear" “亚洲结算系统”
