allotment 分配；配股 \%Smp2K
allotment notice 股份配售通知；配股通知 zm .2L
allotment of shares 股份分配 4 z`5W,
allowable 可获宽免；免税的 J;kbY9e
allowable business loss 可扣除的营业亏损 BmJ?VJ}Y
allowable expenses 可扣税的支出 9,c>H6R7
allowance 免税额；津贴；备抵；准备金 YaT07X.(b
allowance for debts 债项的免税额 M1M]]fT0ME
allowance for depreciation by wear and tear 耗损折旧免税额 <C{5(=X{
allowance for funeral expenses 殡殓费的免税额 d?P
aZz{4
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E0pQRGPA
allowance for repairs and outgoings 修葺及支出方面的免税额 PYf`a`dH
allowance to debtor 给债务人的津贴 )yK!qu
alteration of capital 资本更改
]\e zES
alternate trustee 候补受托人 U+i[r&{gb
amalgamation 合并 HY:@=%R
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g0
U
?s
ambit of charges 征税范围；收费范围 m #eD v*
amended valuation 经修订的估值 (~GFd7
American Commodities Exchange 美国商品交易所 ,i ,=LGn
American Express Bank Limited 美国运通银行 ^
>p [b
American Stock Exchange 美国证券交易所 h5gXYmk
amortization 摊销 T7Ac4LA
amount due from banks 存放银行同业的款项 uSQ*/h-<)0
amount due from banks abroad 存放海外银行同业的款项 eB V{B70k
amount due from holding companies 控股公司欠款 ]
6gu
amount due from local banks 存放本港银行同业的款项 aS7zG2R4H
amount due to banks 银行同业的存款 :jX~]1hpmA
amount due to banks abroad 海外银行同业的存款 >`uS NY"tO
amount due to holding companies 控股公司存款 8#Z5-",iw
amount due to local banks 本港银行同业的存款 7GUJ&U) J
amount due to outport banks 外埠银行同业的存款 l!=WqIZ
amount for note issue 发行纸币的款额 - CrZ'k;4
amount of bond 担保契据的款额 | <*(`\ 'w
amount of consideration 代价款额 kt#W~n
amount of contribution 供款数额 K0g:Q*J-
amount of indebtedness 负债款额 ]> L]?Rm
amount of principal of the loan 贷款本金额 K?je(t^
amount of rates chargeable 应征差饷数额 {\&"I|dpe
amount of share capital 股本额
c$|dK
amount of sums assured 承保款额 q': wSu u
amount of variation 变动幅度 @7=D ]yu
amount of vote 拨款数额 20qVzXi
amount payable 应付款额 o %%fO
amount receivable 应收款额 }(K6 YL
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o4;Nb|kk9+
analysis 分析 NLl~/smMS
ancillary risk 附属风险 "/?qT ;<$)
annual account 周年帐目；周年帐目报表；年度决算；年结 .[fz x`
annual accounting date 年结日期 J":9
annual allowance 每年免税额；年积金；年度津贴；年津 H=#Jg;_w
annual balance 年度余额 72zuI4&
annual disposable income 每年可动用收入 ,9qB}H G
annual estimates 周年预算 U08?*{
annual fee 年费 af(JoX*U
annual general meeting 周年大会 c1J)yv1y
annual growth rate 年增率；每年增长率 ^^SfIK?p
annual long-term supplement 长期个案每年补助金 ` W n5
.V
annual pensionable emolument 可供计算退休金的年薪 J#DcT@
annual report 年报 v`BG 1&/|
Annual Report on the Consumer Price Index 《消费物价指数年报》 i)i)3K2
annual return 周年报表；周年申报表；每年报税表格 h.;CL#s
Annual Return Rules 《周年报表规则》 &'
b }N
annual review of consumer prices 每年消费物价回顾 N08n/u&cr,
annual roll-forward basis 逐年延展方式 Ne7{{ 1
annual salary 年薪 })lT fy
annual statement 年度报表；年度决算表 !nq\x8nU
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 z nO00qX
annuitant 年金受益人 eF^"{a3b
annuity 年金 Q; /F0JDH
annuity contract 年金合约 &2=KQ\HO
annuity on human life 人寿年金 Z3>xpw G
antecedent debt 先前的债项 @a\SR'8
ante-dated cheque 倒填日期支票 b6vYM_ Q
anticipated expenditure 预期开支 bTGK@~
anticipated net profit 预期纯利 [?@wCY4=
anticipated revenue 预期收入 D!a5#
+\C
anti-inflation measure 反通货膨胀措施 vGwD~R
anti-inflationary stance 反通货膨胀立场 #L:P
R>
apparent deficit 表面赤字 Y B~t|m65
apparent financial solvency 表面偿债能力 :V~*v
LvR
apparent partner 表面合伙人 m`IQ+, e
application for personal assessment 个人入息课税申请书 N%A`rY} u
application of fund 资金应用 7&1~ O#
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
o` mIi
appointed actuary 委任精算师 ;nKH
m
appointed auditor 委任核数师；委任审计师 G5#}Ed4
appointed trustee 委任的受托人 kdh9ftm*\
appointer 委任人 FP
'lEp
apportioned pro rata 按比例分摊 pEj^ x[b`^
apportionment 分配；分摊 kj!7|1i2
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LDEW00zL
apportionment formula 分摊方程式 asN
}
apportionment of estate duty 遗产税的分摊 a@y5JxFAy
appraisal 估价；评估 9m !! b{
appreciable growth 可观增长 Z/kaRnG[@t
appreciable impact 显着影响 E(!6n= qR
appreciable increase 可观增长 iEVA[
xy=D
appreciation 增值；升值 pJIE@Q|hi
appreciation against other currencies 相对其他货币升值 prEu9$:t
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M
:Y*Tb6w
appreciation tax 增值税 uy _i{Y|
appropriation 拨款；拨用；拨付 j'Y"/ <
appropriation account 拨款帐目 cYM~ IA
Appropriation Bill 拨款法案 9jR[:[
appropriation-in-aid system 补助拨款办法 @" 0tW:
approved assets 核准资产 OZ'.}((?n
approved basket stock 认可一篮子证券 )s< WG}
approved budget 核准预算 EKeh>3;?
approved charitable donation 认可慈善捐款 2K rqY
approved charitable institution 认可慈善机构 :{b6M /
approved currency 核准货币；认可货币 25a#eDbqi
approved estimates 核准预算 fb"J Bc}X
approved estimates of expenditure 核准开支预算 2PR7M.
V 7
approved overseas insurer 核准海外保险人 9;]wF8h
approved overseas trust company 核准海外信托公司 ,3]?%t0xe
approved pooled investment fund 核准汇集投资基金 '"w}gx
approved provident fund scheme 认可公积金计划 0L0Jc, (F+
approved provision 核准拨款 HIX=MprL<
approved redeemable share 核准可赎回股份 =Etwa
approved regional stock 认可地区性证券 kV\-%:-
approved retirement scheme 认可退休金计划 }kCn@
approved subordinated loan 核准附属贷款 S -6"f /
arbitrage 套戥；套汇；套利 <F)w= _%&
arbitrageur 套戥者；套汇者 i6F:C
&.
arbitrary amount 临时款项 IQw
%| ^
arrangement 措施；安排；协定 7^I$%o 1g
arrears 欠款 P
0Efh?oZ
arrears of pay 欠付薪酬 WHgV_o 8
arrears of revenue 逾期未收税款；逾期未收的帐项 mC:X4l]5
articles of association 组织章程；组织细则；组织章程细则 p584)"[*t
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e MN+qkvH
ascertainment of profit 确定利润 L8:]`M Q0
"Asia Clear" “亚洲结算系统”
