allotment 分配；配股
p4P"U
allotment notice 股份配售通知；配股通知 yF
-`f
_
allotment of shares 股份分配 %&wi@ *#
allowable 可获宽免；免税的 SPnW8
allowable business loss 可扣除的营业亏损 **c"}S6:mC
allowable expenses 可扣税的支出 CHDt^(oa!B
allowance 免税额；津贴；备抵；准备金
zuF]E+
allowance for debts 债项的免税额 sTvw@o
*
allowance for depreciation by wear and tear 耗损折旧免税额 i]& >+R<6
allowance for funeral expenses 殡殓费的免税额 ;8cT y8
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n{=Ot^
";
allowance for repairs and outgoings 修葺及支出方面的免税额 A(z
m
allowance to debtor 给债务人的津贴 1w+)ne_&
alteration of capital 资本更改 Ym 2Ac>I4
alternate trustee 候补受托人 @B! gxW\C
amalgamation 合并 VRg
y
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cDz^jC
ambit of charges 征税范围；收费范围 Ob] J!.
amended valuation 经修订的估值 E9]*!^=/
American Commodities Exchange 美国商品交易所 2B+qS'OT
American Express Bank Limited 美国运通银行 P.djR) YI
American Stock Exchange 美国证券交易所 fFXnD
amortization 摊销 -X-sykDm
amount due from banks 存放银行同业的款项 '@ 1C$0tx
amount due from banks abroad 存放海外银行同业的款项 )GOio+{ H
amount due from holding companies 控股公司欠款 0J
W
=RW
amount due from local banks 存放本港银行同业的款项 PB~
r7O]
amount due to banks 银行同业的存款 [4+I1UR`
amount due to banks abroad 海外银行同业的存款 n^<J@uC
amount due to holding companies 控股公司存款 v3wq-
amount due to local banks 本港银行同业的存款 0XI6gP o%
amount due to outport banks 外埠银行同业的存款 kpM o7n
amount for note issue 发行纸币的款额 bQdu= s[
amount of bond 担保契据的款额 (UZ].+)s
amount of consideration 代价款额 Dn`
amount of contribution 供款数额 bd2QQ1[1vh
amount of indebtedness 负债款额 f[?JLp
amount of principal of the loan 贷款本金额 ^JGwCHeb|H
amount of rates chargeable 应征差饷数额 27MwZz
amount of share capital 股本额 :mt<]Oy3
amount of sums assured 承保款额 r-a0XNS*
amount of variation 变动幅度
spWo{
amount of vote 拨款数额 5=1Ml50
amount payable 应付款额 i;\n\p 1
amount receivable 应收款额 {
PS0.UZ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CD4@ 0Z+
analysis 分析
Ao\Im(?
ancillary risk 附属风险 u ,]qrlx{
annual account 周年帐目；周年帐目报表；年度决算；年结 :es=T`("A8
annual accounting date 年结日期 Q'YakEv >=
annual allowance 每年免税额；年积金；年度津贴；年津 {: =] J
4]
annual balance 年度余额 n*9nzx#q
annual disposable income 每年可动用收入 *a-KQw
annual estimates 周年预算 yi2F #o 'K
annual fee 年费
Az/B/BLB
annual general meeting 周年大会 X2{Aa T*M
annual growth rate 年增率；每年增长率 q9c-UQB(!
annual long-term supplement 长期个案每年补助金 #q5tG\gnM
annual pensionable emolument 可供计算退休金的年薪 Zh_3ydMD1
annual report 年报 N$u: !
Annual Report on the Consumer Price Index 《消费物价指数年报》 2s}G6'xE]P
annual return 周年报表；周年申报表；每年报税表格 ^-F#"i|Cn
Annual Return Rules 《周年报表规则》 3mL(xpT.8z
annual review of consumer prices 每年消费物价回顾 g!Ui|]BI9
annual roll-forward basis 逐年延展方式 2 ]n4)vv,
annual salary 年薪 WP'.o
annual statement 年度报表；年度决算表 :k2 J
&@8
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 +}eK8>2
annuitant 年金受益人 =h.`
ey
annuity 年金 *n EG<Y)
annuity contract 年金合约 V{X/y N.u
annuity on human life 人寿年金 #"C!-kS'=
antecedent debt 先前的债项 +W8kMuM!
ante-dated cheque 倒填日期支票 ; D@ F
anticipated expenditure 预期开支 bD?gwhAKA
anticipated net profit 预期纯利 (0Jr<16si$
anticipated revenue 预期收入 X_)x Fg'k
anti-inflation measure 反通货膨胀措施 R7c42L\QA
anti-inflationary stance 反通货膨胀立场 :_Iz(
2hV
apparent deficit 表面赤字 qHPinxewx
apparent financial solvency 表面偿债能力 "G Jhx/zt
apparent partner 表面合伙人 Z_>:p^id
application for personal assessment 个人入息课税申请书 ]C {N4Ni^Z
application of fund 资金应用 z> b^Ui0
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 =%
|f-x
appointed actuary 委任精算师 SZ:R~4 A
appointed auditor 委任核数师；委任审计师
$QwzL/a
appointed trustee 委任的受托人 Ad bTI#eY
appointer 委任人 3ouo4tf$H.
apportioned pro rata 按比例分摊 Swgvj(y;!A
apportionment 分配；分摊 @c
}Gw;e
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'a$/ !~X
apportionment formula 分摊方程式
ONUa7
apportionment of estate duty 遗产税的分摊 ,^jQBD4={
appraisal 估价；评估 #%{
appreciable growth 可观增长 NOf{Xx<#k
appreciable impact 显着影响 F4:5 >*:
appreciable increase 可观增长 oG-Eac,
appreciation 增值；升值 }4Q3S1|U
appreciation against other currencies 相对其他货币升值 ?"kU+tCxg
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Jg$ NYs.xZ
appreciation tax 增值税 D0L s~qr
appropriation 拨款；拨用；拨付 [ C!m ,4
appropriation account 拨款帐目 y^ D3}ds
Appropriation Bill 拨款法案 D'Uc?2X,&
appropriation-in-aid system 补助拨款办法 :Ye~I;" 8
approved assets 核准资产 ?OGs+G
approved basket stock 认可一篮子证券 :u2tu60&MJ
approved budget 核准预算 4-9cp=\PE
approved charitable donation 认可慈善捐款 D\E"v,Y\+O
approved charitable institution 认可慈善机构 YB4|J 44Y
approved currency 核准货币；认可货币 B)dd6R>8
approved estimates 核准预算 Psm9hP :m
approved estimates of expenditure 核准开支预算 wQM( |@zE}
approved overseas insurer 核准海外保险人 W k "_lJ
approved overseas trust company 核准海外信托公司 qj^ A
approved pooled investment fund 核准汇集投资基金 Y 2^y73&k
approved provident fund scheme 认可公积金计划 -$kbj*b##
approved provision 核准拨款 0| {":i_s
approved redeemable share 核准可赎回股份 (1's Bm7F
approved regional stock 认可地区性证券 h}}7_I9
approved retirement scheme 认可退休金计划 QwuS o{G
approved subordinated loan 核准附属贷款 G#='*v OtO
arbitrage 套戥；套汇；套利 c~6ywuq+M`
arbitrageur 套戥者；套汇者 5oOs.(m|*C
arbitrary amount 临时款项 hJX;/ ~L
arrangement 措施；安排；协定 [TT:^F(Y
arrears 欠款
}}wSn s
arrears of pay 欠付薪酬 z[JM ]Wy
arrears of revenue 逾期未收税款；逾期未收的帐项 1Sv$!xX `n
articles of association 组织章程；组织细则；组织章程细则 !H @nAz
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aZmbt,. V
ascertainment of profit 确定利润 , _ xJ9_
"Asia Clear" “亚洲结算系统”
