allotment 分配；配股 ^KnU4sD
allotment notice 股份配售通知；配股通知 *2>&"B09`
allotment of shares 股份分配 8rAg \H3E
allowable 可获宽免；免税的 _P#|IAq*
allowable business loss 可扣除的营业亏损 L~(j3D*
3
allowable expenses 可扣税的支出 ihhDO mUto
allowance 免税额；津贴；备抵；准备金 Hp|kQJ[L E
allowance for debts 债项的免税额 R^8o^z['6u
allowance for depreciation by wear and tear 耗损折旧免税额 TM_
_I\+Q
allowance for funeral expenses 殡殓费的免税额 %vn"{3y>rF
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6fE7W>la
allowance for repairs and outgoings 修葺及支出方面的免税额 sg^zH8,3
allowance to debtor 给债务人的津贴 hIYNhZv
alteration of capital 资本更改 v|)4ocFK
alternate trustee 候补受托人 "=HA Y
amalgamation 合并 <VMGTBVQ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1SQ3-WU s
ambit of charges 征税范围；收费范围 D%[mW c@1I
amended valuation 经修订的估值 ih-#5M@
American Commodities Exchange 美国商品交易所 m +`c S=-.
American Express Bank Limited 美国运通银行 NR$3%0 nC6
American Stock Exchange 美国证券交易所 *nT<m
\C6
amortization 摊销 { T/[cu<
amount due from banks 存放银行同业的款项 d~])K #oJ
amount due from banks abroad 存放海外银行同业的款项 @o].He@L<j
amount due from holding companies 控股公司欠款 RN1y^`
amount due from local banks 存放本港银行同业的款项 {LI=:xJJv
amount due to banks 银行同业的存款 k& M;,e3v6
amount due to banks abroad 海外银行同业的存款 v 4a8}G
amount due to holding companies 控股公司存款 Q^P}\wb>
amount due to local banks 本港银行同业的存款 &~ cBNw|
amount due to outport banks 外埠银行同业的存款 xWH.^o,"
amount for note issue 发行纸币的款额 >>4qJ%bL
amount of bond 担保契据的款额 0Uz"^xO["
amount of consideration 代价款额 d(ZO6Nr Q
amount of contribution 供款数额 7(1|xYCx$
amount of indebtedness 负债款额 L RxZcxmy
amount of principal of the loan 贷款本金额 MVpGWTH@F
amount of rates chargeable 应征差饷数额 i'<[DjMDlm
amount of share capital 股本额 ;DQ ZT
amount of sums assured 承保款额 C$=%!w f
amount of variation 变动幅度 O0x,lq
amount of vote 拨款数额 $
j%'{) gK
amount payable 应付款额 ,C\i^>=
amount receivable 应收款额 s2p\]|5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .fqN|[>
analysis 分析 93>jr<A
ancillary risk 附属风险 o+iiST JEe
annual account 周年帐目；周年帐目报表；年度决算；年结 soB,j3#p'*
annual accounting date 年结日期 (Bb5? fw
annual allowance 每年免税额；年积金；年度津贴；年津 EmWn%eMN
annual balance 年度余额 PudS2k_Qv
annual disposable income 每年可动用收入 JJ-( Sl
annual estimates 周年预算
RF$eQzW
annual fee 年费 3@_xBz,I .
annual general meeting 周年大会 eI}aQ]$ED
annual growth rate 年增率；每年增长率 94`7a<&ZNL
annual long-term supplement 长期个案每年补助金 Lz}OwK
l
annual pensionable emolument 可供计算退休金的年薪 2 0h}
[Q(
annual report 年报 4/ ~E4"8
Annual Report on the Consumer Price Index 《消费物价指数年报》 d A }-]
annual return 周年报表；周年申报表；每年报税表格 c%
-Tem'#
Annual Return Rules 《周年报表规则》 )2KF}{
annual review of consumer prices 每年消费物价回顾 {_"<1C
annual roll-forward basis 逐年延展方式 .^33MWu6
annual salary 年薪 ='r!g
annual statement 年度报表；年度决算表 h]&GLb&<?
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 {GT*ZU*
annuitant 年金受益人 Vi$~-6n&
annuity 年金 bTNgjc
annuity contract 年金合约 JPI3 [ .o
annuity on human life 人寿年金 |)DGkO td
antecedent debt 先前的债项 M mj;-u
ante-dated cheque 倒填日期支票 \[i1JG
anticipated expenditure 预期开支 gnf8 l?M
anticipated net profit 预期纯利 m]0;"jeL
anticipated revenue 预期收入 VR 8- &N
anti-inflation measure 反通货膨胀措施 pZ{+c
anti-inflationary stance 反通货膨胀立场 ha<[b u e
apparent deficit 表面赤字 e(;,`L\*
apparent financial solvency 表面偿债能力 9Q^r
O26+
apparent partner 表面合伙人 wo{gG? B
application for personal assessment 个人入息课税申请书 &{n.]]%O.
application of fund 资金应用 ./Zk`-OBT
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 ?3`UbN:
appointed actuary 委任精算师 Y=?3 js?O
appointed auditor 委任核数师；委任审计师 .k %72ez
appointed trustee 委任的受托人 8U"v6S~A%Q
appointer 委任人 qH >d
apportioned pro rata 按比例分摊 ;%9 |k U
apportionment 分配；分摊 9wUkh}s
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r.&Vw|*>
apportionment formula 分摊方程式 1~_{$5[X?
apportionment of estate duty 遗产税的分摊 a$OE0z n`
appraisal 估价；评估 a(X@Q8l:
appreciable growth 可观增长 z (wc0I
appreciable impact 显着影响 `:KY\
appreciable increase 可观增长 UYJZ YP%r
appreciation 增值；升值
wH&!W~M
appreciation against other currencies 相对其他货币升值 2 c{34:
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %3 -y[f
appreciation tax 增值税 zT]8KA
appropriation 拨款；拨用；拨付 s?}e^/"v
appropriation account 拨款帐目 :J@ gmY:C
Appropriation Bill 拨款法案 1 N-\j0au
appropriation-in-aid system 补助拨款办法 nPl?K:(
approved assets 核准资产 C` 9+6 T
approved basket stock 认可一篮子证券 ` p-cSxR_
approved budget 核准预算 %)W2H^
approved charitable donation 认可慈善捐款 '[:D$q;
approved charitable institution 认可慈善机构 n5NsmVW \x
approved currency 核准货币；认可货币 E7UU
approved estimates 核准预算 YnAm{YyI
approved estimates of expenditure 核准开支预算 $ k%
2J9O
approved overseas insurer 核准海外保险人 dn+KH+v
approved overseas trust company 核准海外信托公司 ASySiHz
approved pooled investment fund 核准汇集投资基金 *vxk@ `K~
approved provident fund scheme 认可公积金计划 m}t`FsB.
approved provision 核准拨款 osAd1<EIC
approved redeemable share 核准可赎回股份 }q`S$P;
approved regional stock 认可地区性证券 Vn }0} Jz
approved retirement scheme 认可退休金计划 $a"O
c
approved subordinated loan 核准附属贷款 7,o7Cf2 z
arbitrage 套戥；套汇；套利 i%]EEVmN
arbitrageur 套戥者；套汇者 AJ`h9 %B
arbitrary amount 临时款项 d.d/<
arrangement 措施；安排；协定 24 *XL,
arrears 欠款 WiR(;m<g
arrears of pay 欠付薪酬 NP3 y+s
arrears of revenue 逾期未收税款；逾期未收的帐项 v MH
articles of association 组织章程；组织细则；组织章程细则 Ckuh:
bs
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B
LiF
5
ascertainment of profit 确定利润 ]MitOkX
"Asia Clear" “亚洲结算系统”
