allotment 分配；配股 1lRqjnzve&
allotment notice 股份配售通知；配股通知
b:fy
allotment of shares 股份分配 p '{ `Uvr
allowable 可获宽免；免税的 oH~ZqX .3
allowable business loss 可扣除的营业亏损 {#M=gDhbX
allowable expenses 可扣税的支出 #u+BjuZo
allowance 免税额；津贴；备抵；准备金 g;en_~g3j
allowance for debts 债项的免税额 Bu?"b= B*
allowance for depreciation by wear and tear 耗损折旧免税额 Yjz'lWg
allowance for funeral expenses 殡殓费的免税额 Zrfp4SlZZ
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8 OC5L1
allowance for repairs and outgoings 修葺及支出方面的免税额
j}YZl@dYV
allowance to debtor 给债务人的津贴 J {72% S
alteration of capital 资本更改 =!NYvwg6;o
alternate trustee 候补受托人 Z5~dU{XsT
amalgamation 合并 ^5vFF@to
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }8Wp X2U
ambit of charges 征税范围；收费范围 2L.UEAt
amended valuation 经修订的估值 5n;|K]UW
American Commodities Exchange 美国商品交易所 U@[P.
y~J
American Express Bank Limited 美国运通银行 u E:#m.Q
American Stock Exchange 美国证券交易所 vj0`[X
amortization 摊销 @t`| w.]ml
amount due from banks 存放银行同业的款项 :K{`0U&l5
amount due from banks abroad 存放海外银行同业的款项 6Nx T W
amount due from holding companies 控股公司欠款 G\h8 j *o
amount due from local banks 存放本港银行同业的款项 "hz(A.THi
amount due to banks 银行同业的存款 R7T"fN
amount due to banks abroad 海外银行同业的存款 js Tb0
amount due to holding companies 控股公司存款 THQ W8 V
amount due to local banks 本港银行同业的存款 9,5v %HZ
amount due to outport banks 外埠银行同业的存款 +AyQ4Q(-o
amount for note issue 发行纸币的款额 a AYO(;3
amount of bond 担保契据的款额 l1`Zp9I
amount of consideration 代价款额 9B Lz
amount of contribution 供款数额 _ J&u{
amount of indebtedness 负债款额 z2t;! ]"'l
amount of principal of the loan 贷款本金额 |w[}\#2
amount of rates chargeable 应征差饷数额 y5?T`ts,#
amount of share capital 股本额 !Dkz6B*
amount of sums assured 承保款额 n]4)~ZIAU
amount of variation 变动幅度 Kbx (^f12
amount of vote 拨款数额 &nn!{S^
amount payable 应付款额 XRs/gUT
amount receivable 应收款额 BieII$\P%P
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Szi4M&!K
analysis 分析 7 =om /
ancillary risk 附属风险 H_;
Dq*
annual account 周年帐目；周年帐目报表；年度决算；年结 aGp <
%d
annual accounting date 年结日期 ?t)y/@eG
annual allowance 每年免税额；年积金；年度津贴；年津 KtY~Y
annual balance 年度余额 /@F B;`'
annual disposable income 每年可动用收入 ^w2n
annual estimates 周年预算 Cd#*Wp
)s
annual fee 年费 F-k1yZ?^
annual general meeting 周年大会 u !g=>zEu
annual growth rate 年增率；每年增长率 8q7KqYu
annual long-term supplement 长期个案每年补助金 R2Tvo?xI7
annual pensionable emolument 可供计算退休金的年薪 3~I<f ^K4
annual report 年报 @babgP,
Annual Report on the Consumer Price Index 《消费物价指数年报》 K *vNv 4
annual return 周年报表；周年申报表；每年报税表格 oiO3]P]P
Annual Return Rules 《周年报表规则》 0x# 6L
annual review of consumer prices 每年消费物价回顾 l@1f L%f
annual roll-forward basis 逐年延展方式 KtEM H
annual salary 年薪 DJ} xD&G
annual statement 年度报表；年度决算表 Ms1\J2
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
9Lz)SYd
annuitant 年金受益人 1sc #!^Oo
annuity 年金 sp
O?5#
annuity contract 年金合约 R$,`}@VqZ3
annuity on human life 人寿年金 2!68W
X
antecedent debt 先前的债项 Kox~k?JK
ante-dated cheque 倒填日期支票 pI(FUoP ^
anticipated expenditure 预期开支 JPQ02&e
anticipated net profit 预期纯利
4EB $e?
anticipated revenue 预期收入 [% l+
C~m
anti-inflation measure 反通货膨胀措施 "G6d'xkP
anti-inflationary stance 反通货膨胀立场 w?M*n<)
O
apparent deficit 表面赤字 AaTtY d
apparent financial solvency 表面偿债能力 .e.vh:S z
apparent partner 表面合伙人 m OmT
]X
application for personal assessment 个人入息课税申请书 i e.cTTOI
application of fund 资金应用 (-dJ 0!
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 fY%Sw7ql<
appointed actuary 委任精算师 ] v_xEH}T
appointed auditor 委任核数师；委任审计师
}f&7<E
appointed trustee 委任的受托人 <S$y=>.9
appointer 委任人 aE{b65'Dt
apportioned pro rata 按比例分摊 E= s`$ A
apportionment 分配；分摊 ,7%(Jj$
^
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -m'a%aog
apportionment formula 分摊方程式 |xKB><
apportionment of estate duty 遗产税的分摊 8-?n<h%8E
appraisal 估价；评估 7KM!\" PM
appreciable growth 可观增长 ^ *
DKF
appreciable impact 显着影响 LiV]!*9$KG
appreciable increase 可观增长 ) ]~HjA;
appreciation 增值；升值 ;prp6(c
appreciation against other currencies 相对其他货币升值 eHnC^W}|s
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iI
^{OD
appreciation tax 增值税 *DNH_8m
appropriation 拨款；拨用；拨付 *c3 o&-ke9
appropriation account 拨款帐目 ;'o> 6I7Ph
Appropriation Bill 拨款法案 IwH
,g^0\
appropriation-in-aid system 补助拨款办法 7gQt
k
approved assets 核准资产 !Aw.f!
approved basket stock 认可一篮子证券 .{ x5(bi0S
approved budget 核准预算 HYg _{
approved charitable donation 认可慈善捐款 , JZ@qmQ,
approved charitable institution 认可慈善机构 .!6ufaf$
approved currency 核准货币；认可货币 q0c)pxD%`
approved estimates 核准预算 ~{NDtB)
approved estimates of expenditure 核准开支预算 5<a<!]|C
approved overseas insurer 核准海外保险人 >LLz G
approved overseas trust company 核准海外信托公司 [e^i".
approved pooled investment fund 核准汇集投资基金 4P:vo $Cy
approved provident fund scheme 认可公积金计划 wy -!1wd
approved provision 核准拨款 6kDU}]c:H]
approved redeemable share 核准可赎回股份 n--`zx -['
approved regional stock 认可地区性证券 *@BBlkcx
approved retirement scheme 认可退休金计划 Xif`gb6`
approved subordinated loan 核准附属贷款 HE, wEKp
arbitrage 套戥；套汇；套利 d,0pNav)
arbitrageur 套戥者；套汇者 cxv) LOl-
arbitrary amount 临时款项
E;|\?>
arrangement 措施；安排；协定 G: &Q)_
arrears 欠款 ov fw _
arrears of pay 欠付薪酬 e4`KnHsL
arrears of revenue 逾期未收税款；逾期未收的帐项 /KV@Ce\
articles of association 组织章程；组织细则；组织章程细则 GYs4#40
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d*AV(g#B
ascertainment of profit 确定利润 > C&!#
3
"Asia Clear" “亚洲结算系统”
