allotment 分配；配股 Ma"]PoP
allotment notice 股份配售通知；配股通知 #>+ HlT
allotment of shares 股份分配 cYt!n5w~W
allowable 可获宽免；免税的 VW4r{&rS
allowable business loss 可扣除的营业亏损 cExS7~*
allowable expenses 可扣税的支出 Th%Sjgs n
allowance 免税额；津贴；备抵；准备金 \)|hogI|f
allowance for debts 债项的免税额 U4B( #2'
allowance for depreciation by wear and tear 耗损折旧免税额 83q6Sv
allowance for funeral expenses 殡殓费的免税额 ~q Oa\#x_
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [cp+ i^f
allowance for repairs and outgoings 修葺及支出方面的免税额 ')3
bl3:
allowance to debtor 给债务人的津贴
sLQ ^F
alteration of capital 资本更改 ~/P[J
alternate trustee 候补受托人 ^J;bso`
amalgamation 合并 XOS[No~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I2 P@L?h
ambit of charges 征税范围；收费范围 9q[oa5INd
amended valuation 经修订的估值 Dm<A
^u8
American Commodities Exchange 美国商品交易所 /t"3!Z?BOv
American Express Bank Limited 美国运通银行 W 6/
yn
American Stock Exchange 美国证券交易所 3:i@II
amortization 摊销 9qG6Pb
amount due from banks 存放银行同业的款项 Jg| XH
L)
amount due from banks abroad 存放海外银行同业的款项 ,01"S WE
amount due from holding companies 控股公司欠款 0 :Ol7
amount due from local banks 存放本港银行同业的款项 9-* uPK]m9
amount due to banks 银行同业的存款 oM`0y@QCf
amount due to banks abroad 海外银行同业的存款 &KR
X[2
amount due to holding companies 控股公司存款 /
s}} &u/
amount due to local banks 本港银行同业的存款 W:L
AP
R
amount due to outport banks 外埠银行同业的存款 9;-p'C
amount for note issue 发行纸币的款额 *bA. zm zM
amount of bond 担保契据的款额 r<^HmpUJ
amount of consideration 代价款额 rh}J3S5vp
amount of contribution 供款数额 U\*J9
amount of indebtedness 负债款额 s,&Z=zt0R
amount of principal of the loan 贷款本金额 hZ
amount of rates chargeable 应征差饷数额 V33T+P~j
amount of share capital 股本额 j# q-^h3H
amount of sums assured 承保款额 pg) WKbV
amount of variation 变动幅度 nc|p )
amount of vote 拨款数额 0.k7oB;f(@
amount payable 应付款额 81
sG
amount receivable 应收款额 [E juUElr
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,1o FPa{?
analysis 分析 j+
0I-p
ancillary risk 附属风险 A{D];pE`
annual account 周年帐目；周年帐目报表；年度决算；年结 &
FN.:_E
annual accounting date 年结日期 @i IRmQ
annual allowance 每年免税额；年积金；年度津贴；年津 ( 0_2sfS
annual balance 年度余额 ,wAF:7'
annual disposable income 每年可动用收入 vnZC,J `
annual estimates 周年预算 9m~p0 ILh
annual fee 年费 o]I\6,T/|
annual general meeting 周年大会 ]|P iF+
annual growth rate 年增率；每年增长率 p
4
^yVa
annual long-term supplement 长期个案每年补助金 '@k+4y9q?
annual pensionable emolument 可供计算退休金的年薪 L>4 "(
annual report 年报 68WO~*
Annual Report on the Consumer Price Index 《消费物价指数年报》 n[Y~]
annual return 周年报表；周年申报表；每年报税表格 PBTnIU
Annual Return Rules 《周年报表规则》 6zuTQ^ pz
annual review of consumer prices 每年消费物价回顾 ;u46Z
annual roll-forward basis 逐年延展方式 mSl.mi(JiZ
annual salary 年薪 K^<BW(s
annual statement 年度报表；年度决算表 ]K,Tn yp
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 #fn)k1
annuitant 年金受益人 ,M
^<CJ
annuity 年金 P
P33i@G
annuity contract 年金合约 .;`AAH'k
annuity on human life 人寿年金 *d4 eK+U$5
antecedent debt 先前的债项 SbrecZ
ante-dated cheque 倒填日期支票 7} 5JDG
anticipated expenditure 预期开支 OU
$#5
anticipated net profit 预期纯利 nazZ*lC
anticipated revenue 预期收入 ,u
hb~N<
anti-inflation measure 反通货膨胀措施 N)\.
[v
anti-inflationary stance 反通货膨胀立场 0rs"o-s<
apparent deficit 表面赤字 fdi\hg^x
apparent financial solvency 表面偿债能力 eF -."1
apparent partner 表面合伙人 !9VY|&fHe
application for personal assessment 个人入息课税申请书 #yF
&X(%
application of fund 资金应用 <
!C)x
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 C{ xaENp
appointed actuary 委任精算师 e)?
.r9pA;
appointed auditor 委任核数师；委任审计师 !@ *7e:l
appointed trustee 委任的受托人 lE(HFal0-(
appointer 委任人 j@3Q;F0ba
apportioned pro rata 按比例分摊 h( u8&MHx
apportionment 分配；分摊 u.m[u)HQ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Zaf:fsj>
apportionment formula 分摊方程式 ~[nSXnPO
apportionment of estate duty 遗产税的分摊 yEoF 4bt
appraisal 估价；评估 9Uekvs=r=M
appreciable growth 可观增长 ,N
p0wg0
appreciable impact 显着影响 w4{<n /"
appreciable increase 可观增长 x}I+Iggi
appreciation 增值；升值 E e% %d
appreciation against other currencies 相对其他货币升值 U@)eTHv}6
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V1 `o%;j
appreciation tax 增值税 RmeD$>7
appropriation 拨款；拨用；拨付 yfjWbW
appropriation account 拨款帐目 &>W$6>@
Appropriation Bill 拨款法案 ep)n_!$OH"
appropriation-in-aid system 补助拨款办法 dhf!o0'1M
approved assets 核准资产 2,b(,3{`4:
approved basket stock 认可一篮子证券 DGn;m\
B
approved budget 核准预算
E ib5
approved charitable donation 认可慈善捐款 J7Hl\Q[D1
approved charitable institution 认可慈善机构
PQSP
&
approved currency 核准货币；认可货币 qUW!
G&R
approved estimates 核准预算 A,Vu\3HS
approved estimates of expenditure 核准开支预算 b)5u f'?-
approved overseas insurer 核准海外保险人 4ber!r JM
approved overseas trust company 核准海外信托公司 G+"t/?/
approved pooled investment fund 核准汇集投资基金 li'YDtMKCY
approved provident fund scheme 认可公积金计划 J~ zUp(>K
approved provision 核准拨款 o ! Ieb
approved redeemable share 核准可赎回股份 (!7s E9rP
approved regional stock 认可地区性证券 r|fL&dtr
approved retirement scheme 认可退休金计划 U} e!Wjrc
approved subordinated loan 核准附属贷款 PI:4m%[
arbitrage 套戥；套汇；套利 .* ?wF
arbitrageur 套戥者；套汇者 F Q7T'G![
arbitrary amount 临时款项 SpLzm A
arrangement 措施；安排；协定 BB!THj69a6
arrears 欠款 Fg5kX
arrears of pay 欠付薪酬
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arrears of revenue 逾期未收税款；逾期未收的帐项 vkx7paY_
articles of association 组织章程；组织细则；组织章程细则 7cT~oV !G_
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j@U]'5EVB
ascertainment of profit 确定利润 r?lf($ D *
"Asia Clear" “亚洲结算系统”
