allotment 分配；配股 I1#MS4;$^
allotment notice 股份配售通知；配股通知 Dr76+9'i
allotment of shares 股份分配 gLRDd~H
allowable 可获宽免；免税的 * ^w}SE(
allowable business loss 可扣除的营业亏损 Y^nm{ ;G+
allowable expenses 可扣税的支出 cvQAo|
allowance 免税额；津贴；备抵；准备金 @j"6f| d
allowance for debts 债项的免税额 H@u5 &
allowance for depreciation by wear and tear 耗损折旧免税额 rP}[>
allowance for funeral expenses 殡殓费的免税额 0 6M?ecN
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "%b Gw v
allowance for repairs and outgoings 修葺及支出方面的免税额 Uy.ihh$
I-
allowance to debtor 给债务人的津贴 $ U7#3-'
alteration of capital 资本更改 mlPvF%Ba
alternate trustee 候补受托人 z4~p(tl
amalgamation 合并 Yep~C %/}
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !iq|sXs
ambit of charges 征税范围；收费范围 5f MlOP_
amended valuation 经修订的估值 X7[gfKGL)N
American Commodities Exchange 美国商品交易所
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D `
f
American Express Bank Limited 美国运通银行 )Ay 9 0Wt
American Stock Exchange 美国证券交易所 !!ma]pB,
amortization 摊销 ~L>86/hP,N
amount due from banks 存放银行同业的款项 &YcOmI/MM
amount due from banks abroad 存放海外银行同业的款项 |fIyq}{7
amount due from holding companies 控股公司欠款 +xgP&nw[-
amount due from local banks 存放本港银行同业的款项
RehraY3q
amount due to banks 银行同业的存款 @SyL1yFX
amount due to banks abroad 海外银行同业的存款 O;5lF
amount due to holding companies 控股公司存款 -SfU.
XlZl
amount due to local banks 本港银行同业的存款 b dLi _k
amount due to outport banks 外埠银行同业的存款 ?D6|~k
i
amount for note issue 发行纸币的款额 74a@/'WbE
amount of bond 担保契据的款额 l^$'6q"
amount of consideration 代价款额 >x3lA0m
amount of contribution 供款数额 $PI9vy S
amount of indebtedness 负债款额 4 R(m$!E!
amount of principal of the loan 贷款本金额 Dx`- h#
amount of rates chargeable 应征差饷数额 ~
rQ,% dH
amount of share capital 股本额 (Q @'fb9z
amount of sums assured 承保款额 QQ_7Q^
amount of variation 变动幅度 JT!9LNh;R`
amount of vote 拨款数额 x} nBU q:
amount payable 应付款额 KQvSeH>r
amount receivable 应收款额 f0j]!g
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N>,`TsUwW
analysis 分析 D,R',(3
ancillary risk 附属风险 #9Jr?K43
annual account 周年帐目；周年帐目报表；年度决算；年结 y4LUC;[n
annual accounting date 年结日期 @K+gh#
annual allowance 每年免税额；年积金；年度津贴；年津 7Xu# |k
annual balance 年度余额 {=?(v`88
annual disposable income 每年可动用收入 EFljUT?&
annual estimates 周年预算 \D(3~y>
annual fee 年费 UAT\ .
annual general meeting 周年大会 1+WVh7gF
annual growth rate 年增率；每年增长率 =*j Faj
annual long-term supplement 长期个案每年补助金 # {{p4/:
annual pensionable emolument 可供计算退休金的年薪 gBi3^GxjM?
annual report 年报 mJ=V <_
Annual Report on the Consumer Price Index 《消费物价指数年报》 HKJBR)T
annual return 周年报表；周年申报表；每年报税表格 >X
eXd{$
Annual Return Rules 《周年报表规则》 -egnMc67
annual review of consumer prices 每年消费物价回顾 ]K*R[
annual roll-forward basis 逐年延展方式 6% ofS8 [
annual salary 年薪 ]X77?Zz9
annual statement 年度报表；年度决算表 fZ5 UFq_~s
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 Su"Z3gm5Kw
annuitant 年金受益人 TH'8^w f
annuity 年金 fn=A_
i
annuity contract 年金合约 ` =P_ed%&'
annuity on human life 人寿年金 Z\EA!Cs3
antecedent debt 先前的债项 /\b*
oPWJ
ante-dated cheque 倒填日期支票 0VSIyG_Z
anticipated expenditure 预期开支 i9XpP(mf
anticipated net profit 预期纯利 .pQ5 lK(R
anticipated revenue 预期收入 )LIn1o_,
anti-inflation measure 反通货膨胀措施 (lVMy\
anti-inflationary stance 反通货膨胀立场 =CRptk6tS
apparent deficit 表面赤字 Wm`*IBWA
apparent financial solvency 表面偿债能力 T|wz
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apparent partner 表面合伙人 ;' 8Wl
application for personal assessment 个人入息课税申请书 'JJKnE zQ
application of fund 资金应用 ]6[+tpx
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 q%e'WM G~n
appointed actuary 委任精算师 c/A?- 9
appointed auditor 委任核数师；委任审计师 *2->>"kh
appointed trustee 委任的受托人 2m:K
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appointer 委任人 t_w \k_
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apportioned pro rata 按比例分摊 2O
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apportionment 分配；分摊 Yq6 @R|u
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]!"w?-h Si
apportionment formula 分摊方程式 T@U,<[,
apportionment of estate duty 遗产税的分摊 (w)%2vZ^
appraisal 估价；评估 =<3HOOC
appreciable growth 可观增长 ~Yi4?B<
appreciable impact 显着影响 8]^|&"i.\d
appreciable increase 可观增长 X"+p=PGZK
appreciation 增值；升值 '~K ]=JP
appreciation against other currencies 相对其他货币升值 X+N5iT
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税 <I34@;R c
appropriation 拨款；拨用；拨付 5(J?C-Pk
appropriation account 拨款帐目 Ovk=s,a)K
Appropriation Bill 拨款法案 <3BGW?=WP
appropriation-in-aid system 补助拨款办法 B
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approved assets 核准资产 1L4-;HYJm
approved basket stock 认可一篮子证券 b)
Da6fp
approved budget 核准预算 UTKyPCfj
approved charitable donation 认可慈善捐款 ' Xj ^cX
approved charitable institution 认可慈善机构 SDO:Gma
approved currency 核准货币；认可货币 7)jN:+4N
approved estimates 核准预算 j;@a~bks6z
approved estimates of expenditure 核准开支预算 !>> A@3
approved overseas insurer 核准海外保险人 [BD`h
approved overseas trust company 核准海外信托公司 mz6]=]1w
approved pooled investment fund 核准汇集投资基金 y!P!Fif'
approved provident fund scheme 认可公积金计划 2I_ yUt-
approved provision 核准拨款
EA>.SSs!
approved redeemable share 核准可赎回股份 = EFh* sp
approved regional stock 认可地区性证券 (FApkvy
approved retirement scheme 认可退休金计划 c.Hw
K\IU
approved subordinated loan 核准附属贷款 6_KvS
arbitrage 套戥；套汇；套利 4jebx
jZ
arbitrageur 套戥者；套汇者 "/e)v{
arbitrary amount 临时款项 =bC' >qw}
arrangement 措施；安排；协定 9gw;MFP)D
arrears 欠款 ik o>G
arrears of pay 欠付薪酬 j
[ l S.Lb
arrears of revenue 逾期未收税款；逾期未收的帐项 Hq:: F
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articles of association 组织章程；组织细则；组织章程细则 er7(Wph
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3pv qF,"~D
ascertainment of profit 确定利润 -#9 et30
"Asia Clear" “亚洲结算系统”
