allotment 分配；配股 n}c~+ 0`un
allotment notice 股份配售通知；配股通知 iUk#hLLC
allotment of shares 股份分配 Eihn%Esa
allowable 可获宽免；免税的 }_5 R9w]"
allowable business loss 可扣除的营业亏损 n]i#&[*A(
allowable expenses 可扣税的支出 BvUiH<-D
allowance 免税额；津贴；备抵；准备金 Fu 5c_"!
allowance for debts 债项的免税额 [v\m)5
allowance for depreciation by wear and tear 耗损折旧免税额 ij; P5OA
allowance for funeral expenses 殡殓费的免税额 GxEShSGOE
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %r8;i
allowance for repairs and outgoings 修葺及支出方面的免税额 < >728; /C
allowance to debtor 给债务人的津贴 /aIGq/;Y+a
alteration of capital 资本更改 +wf9!_'
alternate trustee 候补受托人 dT[JVl+3=
amalgamation 合并 Kxg@( Q
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jcb&h@T8kv
ambit of charges 征税范围；收费范围 _W^;a
amended valuation 经修订的估值
Nd&UWk^
American Commodities Exchange 美国商品交易所 MdmN7 >
American Express Bank Limited 美国运通银行 YoBe!-E
American Stock Exchange 美国证券交易所 n2EPx(~
amortization 摊销 !-%XrU8o3
amount due from banks 存放银行同业的款项 n 4
y]h
amount due from banks abroad 存放海外银行同业的款项 "c|Rpzs[
amount due from holding companies 控股公司欠款 : q?#$?
amount due from local banks 存放本港银行同业的款项 %"eR0Lj+zq
amount due to banks 银行同业的存款 D~#%^a+Aq_
amount due to banks abroad 海外银行同业的存款 2;0eW&e
amount due to holding companies 控股公司存款 *l=(?Pe<
amount due to local banks 本港银行同业的存款 LD1&8kJ*l
amount due to outport banks 外埠银行同业的存款 !?=U{^|7y
amount for note issue 发行纸币的款额 ?)186dp
amount of bond 担保契据的款额 zo8D "
amount of consideration 代价款额 xiDgQTDz
amount of contribution 供款数额 gn&Zt}@[
amount of indebtedness 负债款额 hzR Kv6
amount of principal of the loan 贷款本金额 !& 9(D ^
amount of rates chargeable 应征差饷数额 ,Aai-AGG@
amount of share capital 股本额
6su~SPh
amount of sums assured 承保款额 Fj]06~u
amount of variation 变动幅度 P%gA` j
amount of vote 拨款数额 CS~_> bn
amount payable 应付款额 7ej u%d
amount receivable 应收款额 gdA2u;q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .Z
67
analysis 分析 "r* `*1
ancillary risk 附属风险 @XX
PJq;J
annual account 周年帐目；周年帐目报表；年度决算；年结 6 dV )pJd
annual accounting date 年结日期 _OyQ:>M6P
annual allowance 每年免税额；年积金；年度津贴；年津 -Ep# q&\
annual balance 年度余额 -z0;4O (K]
annual disposable income 每年可动用收入 =$fz</S=J
annual estimates 周年预算 \~" Ub"~I
annual fee 年费 -5 D<zP/
annual general meeting 周年大会 p6 R+t]oH
annual growth rate 年增率；每年增长率 @uldD"MJ<]
annual long-term supplement 长期个案每年补助金 *=.~PR6W{
annual pensionable emolument 可供计算退休金的年薪 yCvtglAJ4
annual report 年报 ,(pp+hNq
Annual Report on the Consumer Price Index 《消费物价指数年报》 xcU!bDV
annual return 周年报表；周年申报表；每年报税表格 ?5J#
Annual Return Rules 《周年报表规则》 F K593z
annual review of consumer prices 每年消费物价回顾 ^9:`D@Z+
annual roll-forward basis 逐年延展方式 [&P F ;)i
annual salary 年薪 U/^#nU.,
annual statement 年度报表；年度决算表 }#7rg_O]>
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 RYjK4xT?Y/
annuitant 年金受益人 FV/t
annuity 年金 t15{>>f4>
annuity contract 年金合约 _X~O 6e-!
annuity on human life 人寿年金 Z )M
"`2Ur
antecedent debt 先前的债项 YnRO>`
ante-dated cheque 倒填日期支票 ]LUcOR
anticipated expenditure 预期开支 %,_ZVgh0
anticipated net profit 预期纯利 jD6HCIjd'
anticipated revenue 预期收入 vxj:Y '}
anti-inflation measure 反通货膨胀措施 Y~8 5Z0l
anti-inflationary stance 反通货膨胀立场 +t
T"
apparent deficit 表面赤字 d \l{tmte
apparent financial solvency 表面偿债能力 XPO-u]< W
apparent partner 表面合伙人 O5 73AA
application for personal assessment 个人入息课税申请书 G
rp{
.
application of fund 资金应用 .R)P
|@z L
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 } 7[]d7
appointed actuary 委任精算师 "TZY)\{L
appointed auditor 委任核数师；委任审计师 + w^,!gA&
appointed trustee 委任的受托人 8qg%>ZU4d
appointer 委任人 SL- 2 ^\R
apportioned pro rata 按比例分摊 gVfFEF.
apportionment 分配；分摊 mn?F;= qE
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y>aO90wJ
apportionment formula 分摊方程式 _ &h M6 N
apportionment of estate duty 遗产税的分摊 jJ$B^Y"4
appraisal 估价；评估 ?J2A1iuq3
appreciable growth 可观增长 rs{)4. I
appreciable impact 显着影响 FL^ _)`
appreciable increase 可观增长 @6>Q&G Yqt
appreciation 增值；升值 ~3?-l/ $
appreciation against other currencies 相对其他货币升值 '7sf)0\:<p
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |p&EP2?T
appreciation tax 增值税 ,%*UF6B
M
appropriation 拨款；拨用；拨付 ]yf?i350
appropriation account 拨款帐目 >X$JeME3
Appropriation Bill 拨款法案 Y:ly x-lj
appropriation-in-aid system 补助拨款办法 a+cM XMf
approved assets 核准资产 KHML!f=mu
approved basket stock 认可一篮子证券 P);s0 Y|@H
approved budget 核准预算 5lG\ Z ?
approved charitable donation 认可慈善捐款 w5HIR/kP
approved charitable institution 认可慈善机构 $:F+Nf
8
approved currency 核准货币；认可货币 <
J&S[`U!
approved estimates 核准预算 E{u6< B*
approved estimates of expenditure 核准开支预算 k56Qas+3=
approved overseas insurer 核准海外保险人 :S0!
approved overseas trust company 核准海外信托公司 ^[x cfTN
approved pooled investment fund 核准汇集投资基金 Z )`)9]*
approved provident fund scheme 认可公积金计划 pY"WW0p"C
approved provision 核准拨款 '6dVe 2V
approved redeemable share 核准可赎回股份 u]IbTJ'
approved regional stock 认可地区性证券 %;k Hnl
approved retirement scheme 认可退休金计划 lLTq k\8g
approved subordinated loan 核准附属贷款 Q%JI-&K
arbitrage 套戥；套汇；套利 z3+@[I$
arbitrageur 套戥者；套汇者 >9&31wA_
arbitrary amount 临时款项 U"k$qZ[
arrangement 措施；安排；协定 P"_/P8
arrears 欠款 mQ:{>`
arrears of pay 欠付薪酬 (?r,pAc:
arrears of revenue 逾期未收税款；逾期未收的帐项 U|}
?{x
articles of association 组织章程；组织细则；组织章程细则 a V 'bI
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &W@2n&U.q
ascertainment of profit 确定利润 Q M0B6F
"Asia Clear" “亚洲结算系统”
