allotment 分配；配股 |~=4Z rcCP
allotment notice 股份配售通知；配股通知 /!y3ZzL
allotment of shares 股份分配 1z3I^gI*i
allowable 可获宽免；免税的 p rxmDI
allowable business loss 可扣除的营业亏损 ]O~ /k~f
allowable expenses 可扣税的支出 <q|eG\01S
allowance 免税额；津贴；备抵；准备金 +:z % #D
allowance for debts 债项的免税额 , qhv(
allowance for depreciation by wear and tear 耗损折旧免税额 / jOug>s
allowance for funeral expenses 殡殓费的免税额 m h|HEkM
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A ^F0}MYT
allowance for repairs and outgoings 修葺及支出方面的免税额 dW#l3_'3T
allowance to debtor 给债务人的津贴 ET3+ 07
alteration of capital 资本更改 6<
UI%X
alternate trustee 候补受托人 <%oT}K\;
amalgamation 合并 "~IGE3{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f y!,cK};
ambit of charges 征税范围；收费范围 G
U)NZ[e
amended valuation 经修订的估值
TJb& f<
American Commodities Exchange 美国商品交易所 !i=k =l =
American Express Bank Limited 美国运通银行 ||4++84{
American Stock Exchange 美国证券交易所 ,q
Bu5t
amortization 摊销 l3kBt-m
amount due from banks 存放银行同业的款项 }iR!uhi#
amount due from banks abroad 存放海外银行同业的款项 h hOrO< (
amount due from holding companies 控股公司欠款 4$v08z Z
amount due from local banks 存放本港银行同业的款项 AFNE1q; {\
amount due to banks 银行同业的存款 e 1K{*h
amount due to banks abroad 海外银行同业的存款 /A`Ly p#
amount due to holding companies 控股公司存款 ' :,p6
amount due to local banks 本港银行同业的存款 jyjK~ !0
amount due to outport banks 外埠银行同业的存款 hfQ^C6yR
amount for note issue 发行纸币的款额 O[&G6+
amount of bond 担保契据的款额 Go KMi[b
amount of consideration 代价款额 p5=VGKp
amount of contribution 供款数额 ;#?+i`9'q
amount of indebtedness 负债款额 79MB_Is]s
amount of principal of the loan 贷款本金额 =[^_x+x
hE
amount of rates chargeable 应征差饷数额 fkr;
a`<W
amount of share capital 股本额 YZ+<+`Mz<
amount of sums assured 承保款额
.{k^
tf4
amount of variation 变动幅度 [2ZZPY9?Q
amount of vote 拨款数额 j [y +'O
amount payable 应付款额 6.GIUM%D
amount receivable 应收款额 FYe
Uz$/
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0 CUUgwA /
analysis 分析 ]i:O+t/U
ancillary risk 附属风险 -"3<L l
annual account 周年帐目；周年帐目报表；年度决算；年结 *A
N2&>Y
annual accounting date 年结日期 E+E.z?>S
annual allowance 每年免税额；年积金；年度津贴；年津 `LCxxpHi|
annual balance 年度余额 NU|T`gP
annual disposable income 每年可动用收入 [a1}r=6~
annual estimates 周年预算 \9d C z;
annual fee 年费 1)wzSEV@
annual general meeting 周年大会 <l VW; l7
annual growth rate 年增率；每年增长率 w.H\j9E
l
annual long-term supplement 长期个案每年补助金 qn R{'d
annual pensionable emolument 可供计算退休金的年薪 }))JzrqAe
annual report 年报 *Z"(K\1TH
Annual Report on the Consumer Price Index 《消费物价指数年报》
&+Pcu5
annual return 周年报表；周年申报表；每年报税表格 'm+)n08[
Annual Return Rules 《周年报表规则》 | (a< b
annual review of consumer prices 每年消费物价回顾 P(za8l>
annual roll-forward basis 逐年延展方式 ]i@VIvYq
annual salary 年薪 \)vxZ!
annual statement 年度报表；年度决算表 lTpmoDa%
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 R%N&Y~zH
annuitant 年金受益人 O
WVa&8O
annuity 年金 #x|h@(y|
annuity contract 年金合约 Q
A&BNG
annuity on human life 人寿年金 q#N8IUN}4
antecedent debt 先前的债项 N !F ;!
ante-dated cheque 倒填日期支票 #~^Y2-C#
anticipated expenditure 预期开支 CzZm C]5
anticipated net profit 预期纯利 NI 136P
anticipated revenue 预期收入 u9"1%
anti-inflation measure 反通货膨胀措施 n/5)}( }K
anti-inflationary stance 反通货膨胀立场 !jxz2Q
apparent deficit 表面赤字 u%=M4|
7
apparent financial solvency 表面偿债能力 cC6W1K!
apparent partner 表面合伙人 _S;L| 1>S
application for personal assessment 个人入息课税申请书 wA<#E6^ vG
application of fund 资金应用 lvz&7Z b
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 0SBiMTm
appointed actuary 委任精算师 bqAv)2
appointed auditor 委任核数师；委任审计师 +LM /< l
appointed trustee 委任的受托人 %maLo RJ
appointer 委任人 vxzOG?Xc:
apportioned pro rata 按比例分摊 ~h{v^ }
apportionment 分配；分摊 9RoN,e8!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g2WDa'{L
apportionment formula 分摊方程式 XZe Z qBr
apportionment of estate duty 遗产税的分摊 ', yY
appraisal 估价；评估 &dkj T8L$
appreciable growth 可观增长 ~cSOni`
appreciable impact 显着影响 4W9#z~'
appreciable increase 可观增长 'i|z>si[*
appreciation 增值；升值 Py[Z9KLX
appreciation against other currencies 相对其他货币升值 ^\uj&K6l
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6 ztM(2 [
appreciation tax 增值税 t*zBN!Wu_
appropriation 拨款；拨用；拨付 .)>DFGb>H
appropriation account 拨款帐目 X|F([,o
Appropriation Bill 拨款法案 wU#79:h
appropriation-in-aid system 补助拨款办法 do9@ 6[{Sv
approved assets 核准资产 W|@/<K$V
approved basket stock 认可一篮子证券 %<q l
approved budget 核准预算 ||&EmH
approved charitable donation 认可慈善捐款 yU~OfwQ
approved charitable institution 认可慈善机构 3!0E h8ncI
approved currency 核准货币；认可货币 ttPa[h{!
approved estimates 核准预算 ruLi
"d
approved estimates of expenditure 核准开支预算
^t=Hl
approved overseas insurer 核准海外保险人 2rq)U+
approved overseas trust company 核准海外信托公司 t/K<fy
6
approved pooled investment fund 核准汇集投资基金 zM^ux!T=
approved provident fund scheme 认可公积金计划 {<a(1#{
approved provision 核准拨款 b<B|p|
approved redeemable share 核准可赎回股份 VGY#ph%
approved regional stock 认可地区性证券 |:s 4#3
approved retirement scheme 认可退休金计划 37 wm[ Z
approved subordinated loan 核准附属贷款 2!/_Xh
arbitrage 套戥；套汇；套利 hmOhXE[ a&
arbitrageur 套戥者；套汇者 c_]$UM[7L
arbitrary amount 临时款项 ^<R*7mB*
arrangement 措施；安排；协定 xoD5z<<
arrears 欠款 [g_C g=J
arrears of pay 欠付薪酬 ,o}!pQ
arrears of revenue 逾期未收税款；逾期未收的帐项 gg(^:`+
articles of association 组织章程；组织细则；组织章程细则 X 5 LI
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'Lft\.C
ascertainment of profit 确定利润 h5G>FPM-=
"Asia Clear" “亚洲结算系统”
