allotment 分配；配股
X dh2
allotment notice 股份配售通知；配股通知 )Fon;/p
allotment of shares 股份分配 ' Dp;fEU$
allowable 可获宽免；免税的 /9ctmW1!<
allowable business loss 可扣除的营业亏损 R!f<6l8#W
allowable expenses 可扣税的支出 'b)qP|
allowance 免税额；津贴；备抵；准备金 `OFW^E sc
allowance for debts 债项的免税额 2Pow-o*r
allowance for depreciation by wear and tear 耗损折旧免税额 G?kK:eV
allowance for funeral expenses 殡殓费的免税额 3 {$vN).
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (qglD
allowance for repairs and outgoings 修葺及支出方面的免税额 v Md3#@
allowance to debtor 给债务人的津贴 0vX4v)-^u
alteration of capital 资本更改 v{d$DZUs
alternate trustee 候补受托人 &^2S dF
amalgamation 合并 5`Q j<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5skxixG
ambit of charges 征税范围；收费范围 0vETg'r
amended valuation 经修订的估值 L4,b ThSG
American Commodities Exchange 美国商品交易所 \~RDvsSD
American Express Bank Limited 美国运通银行 Hvb8+ "?~
American Stock Exchange 美国证券交易所 Hz\@#
amortization 摊销 @}= (4%
amount due from banks 存放银行同业的款项 mG"xo^1_H
amount due from banks abroad 存放海外银行同业的款项 H2H`7 +I,
amount due from holding companies 控股公司欠款 '2GnA ws^
amount due from local banks 存放本港银行同业的款项 i.k7qclL`
amount due to banks 银行同业的存款 a`L:E'|B9
amount due to banks abroad 海外银行同业的存款 Ve2{;`t
amount due to holding companies 控股公司存款 K L9k9|!p
amount due to local banks 本港银行同业的存款 * xCY^_
amount due to outport banks 外埠银行同业的存款 y];-D>jk
amount for note issue 发行纸币的款额 (+c1
.h
amount of bond 担保契据的款额 dvZH ~mF
amount of consideration 代价款额 ;$W HT
O(
amount of contribution 供款数额 u\V^g
amount of indebtedness 负债款额 + $|fUn{
amount of principal of the loan 贷款本金额 f(Y_< %
amount of rates chargeable 应征差饷数额 DY -5(6X
amount of share capital 股本额 ^|H={pd'c0
amount of sums assured 承保款额 T]ls&cW5
amount of variation 变动幅度 Dn6U8s&
amount of vote 拨款数额 B*N1)J\5
amount payable 应付款额 R*:>h8
amount receivable 应收款额 w8XCU>
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Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ` J1HQ!Z
analysis 分析 12a`,~
ancillary risk 附属风险 T5
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annual account 周年帐目；周年帐目报表；年度决算；年结 C J*
D
annual accounting date 年结日期 ,Klv[_x7
annual allowance 每年免税额；年积金；年度津贴；年津 6$6Q
AW0+f
annual balance 年度余额 1>"-!ADm
annual disposable income 每年可动用收入 r/2=
nE
annual estimates 周年预算 Xx"<^FS[zC
annual fee 年费 .^?zdW
annual general meeting 周年大会 tO&ffZP8$
annual growth rate 年增率；每年增长率 6Q^~O*cw
annual long-term supplement 长期个案每年补助金 IdQ./@?
annual pensionable emolument 可供计算退休金的年薪 =j6 2tDS
annual report 年报 Gq^ vto
Annual Report on the Consumer Price Index 《消费物价指数年报》
27EK +$
annual return 周年报表；周年申报表；每年报税表格 H+4j.eVzZU
Annual Return Rules 《周年报表规则》 P( hGkY=(
annual review of consumer prices 每年消费物价回顾 hb J>GSoZ,
annual roll-forward basis 逐年延展方式 VG);om7`PD
annual salary 年薪 N%
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annual statement 年度报表；年度决算表 'v"=
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 $@>0;i ::
annuitant 年金受益人 #;$]M4
annuity 年金 |^6{3a
annuity contract 年金合约 G3~`]qf
annuity on human life 人寿年金 TaN{xpo
antecedent debt 先前的债项 c2y,zq|H
ante-dated cheque 倒填日期支票 .\n` 4A1z
anticipated expenditure 预期开支 $-iEcxsi
anticipated net profit 预期纯利 iQ;p59wSzL
anticipated revenue 预期收入 Q?#I{l)V(
anti-inflation measure 反通货膨胀措施 p+;& Gg54
anti-inflationary stance 反通货膨胀立场 `eP C$Ovn
apparent deficit 表面赤字 ?13qDD:
apparent financial solvency 表面偿债能力 p49]{2GXb
apparent partner 表面合伙人 zxbf h/=
application for personal assessment 个人入息课税申请书 Jsz!ro
application of fund 资金应用 =l/6-j^
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 =]Vz= <
appointed actuary 委任精算师 JZ:@iI5>+
appointed auditor 委任核数师；委任审计师 yD7BZI
xW
appointed trustee 委任的受托人 i[o 2(d,
appointer 委任人 nlwqS Xw
apportioned pro rata 按比例分摊 0cd_l
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apportionment 分配；分摊 *m~-8_ >;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式 ^"WV E["
apportionment of estate duty 遗产税的分摊 Zt `Tg7m
appraisal 估价；评估 5(3O/C{?~
appreciable growth 可观增长 fw%`[( hK
appreciable impact 显着影响 . ZpOYhk
appreciable increase 可观增长 WsI`!ez;D
appreciation 增值；升值 g !'R} y
appreciation against other currencies 相对其他货币升值 tt"<1
z@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &X=7b@r
appreciation tax 增值税 szI7 I$Qb
appropriation 拨款；拨用；拨付 |9CikLX)7
appropriation account 拨款帐目 /jY
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Appropriation Bill 拨款法案 >STtX6h
appropriation-in-aid system 补助拨款办法 < ql,@*Y
approved assets 核准资产 %6UF%dbYH`
approved basket stock 认可一篮子证券 :xd ;=;q5
approved budget 核准预算 {& o^p!
approved charitable donation 认可慈善捐款 b; k+N`
approved charitable institution 认可慈善机构 3S^0%"fY
approved currency 核准货币；认可货币 L, JQ\!c
approved estimates 核准预算 G]^[i6PQs
approved estimates of expenditure 核准开支预算 Ql*zl
approved overseas insurer 核准海外保险人 "-J 5!y*,Y
approved overseas trust company 核准海外信托公司 RB 5SK#z
approved pooled investment fund 核准汇集投资基金 KZm&sk=QM-
approved provident fund scheme 认可公积金计划 C]`uC^6g
approved provision 核准拨款 uDf<D.+5Ze
approved redeemable share 核准可赎回股份 ,X4e?$7g
approved regional stock 认可地区性证券 +r:g }i
R
approved retirement scheme 认可退休金计划 d9N[f>
approved subordinated loan 核准附属贷款 }>A
q<1%
arbitrage 套戥；套汇；套利 mk-{@$Q Jb
arbitrageur 套戥者；套汇者 .iXN~*+g
arbitrary amount 临时款项 __=H"UhWv
arrangement 措施；安排；协定 }^
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arrears 欠款 Z_d"<k}I
arrears of pay 欠付薪酬 iOE. .xA:
arrears of revenue 逾期未收税款；逾期未收的帐项 ] lB zp D
articles of association 组织章程；组织细则；组织章程细则 TdtV (
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6TtB3;5
ascertainment of profit 确定利润 rQ;w{8J\t
"Asia Clear" “亚洲结算系统”
