allotment 分配；配股 \_!FOUPz(
allotment notice 股份配售通知；配股通知 W:3u$LTf*f
allotment of shares 股份分配 ~{n_r KYV
allowable 可获宽免；免税的 :u'X
~ID[
allowable business loss 可扣除的营业亏损 Q# }} 1}Ja
allowable expenses 可扣税的支出 Vvm6T@b M8
allowance 免税额；津贴；备抵；准备金 j^1T3 +
allowance for debts 债项的免税额 Gu V -[
allowance for depreciation by wear and tear 耗损折旧免税额 1#^[{XlAx
allowance for funeral expenses 殡殓费的免税额 "@gJ[BL#
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }Tu_?b`RUm
allowance for repairs and outgoings 修葺及支出方面的免税额 N$/{f2iC
allowance to debtor 给债务人的津贴 teUCK(;23
alteration of capital 资本更改 ( iP,F]
alternate trustee 候补受托人 dY~3 YD[
amalgamation 合并 HLN rI0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V{HZ/p_Y
ambit of charges 征税范围；收费范围 *-ZD -B*?
amended valuation 经修订的估值 A~ '2ki5$g
American Commodities Exchange 美国商品交易所 3hmuF6y~
American Express Bank Limited 美国运通银行 7 Fq mT
American Stock Exchange 美国证券交易所 go]d+lhFB
amortization 摊销 nOk
X: 5
amount due from banks 存放银行同业的款项 {uM0J$P :
amount due from banks abroad 存放海外银行同业的款项 9'3bzhT$
amount due from holding companies 控股公司欠款 b]g} h
amount due from local banks 存放本港银行同业的款项 S5" xb
amount due to banks 银行同业的存款 )FMpfC>An
amount due to banks abroad 海外银行同业的存款 eoR@5O A &
amount due to holding companies 控股公司存款 ~"gOq"y 5p
amount due to local banks 本港银行同业的存款 kmy?`P10(z
amount due to outport banks 外埠银行同业的存款 C
UnZ}@?d
amount for note issue 发行纸币的款额 bC$n+G>6k
amount of bond 担保契据的款额 2N5 N^S
amount of consideration 代价款额 5WO!u:!'
amount of contribution 供款数额 To]WCFp6@
amount of indebtedness 负债款额 /Or76kE
amount of principal of the loan 贷款本金额 (+Gd )iO
amount of rates chargeable 应征差饷数额 KFA
B
amount of share capital 股本额 }.NR+:0
amount of sums assured 承保款额 5>j,P
amount of variation 变动幅度 ~NpnRIt
amount of vote 拨款数额 S? r:=GS
amount payable 应付款额 ?b#/*T}ac
amount receivable 应收款额 pP{b !1
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2a5yJeaIv*
analysis 分析 IB}.J, =
ancillary risk 附属风险
9`{Mq9J
annual account 周年帐目；周年帐目报表；年度决算；年结 J0@m
Ol
annual accounting date 年结日期 qI<*Cze
annual allowance 每年免税额；年积金；年度津贴；年津 k ,X)PQc
annual balance 年度余额 VEpIAC4
annual disposable income 每年可动用收入 5G(y
annual estimates 周年预算 ;r4 9H<z
annual fee 年费 np=
m ~k
annual general meeting 周年大会 bp_3ETK]P
annual growth rate 年增率；每年增长率 /iy2j8: z
annual long-term supplement 长期个案每年补助金 j[iJo
5
annual pensionable emolument 可供计算退休金的年薪 E4}MvV=
annual report 年报 & |9mM=^
Annual Report on the Consumer Price Index 《消费物价指数年报》 8}xU]N#EV
annual return 周年报表；周年申报表；每年报税表格 d ^ipf*aLC
Annual Return Rules 《周年报表规则》 ovm*,La)g
annual review of consumer prices 每年消费物价回顾 zL OmtZ(['
annual roll-forward basis 逐年延展方式 [DGq{(O
annual salary 年薪 b2U[W#
annual statement 年度报表；年度决算表 {E W}Wd
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 wLkHU"'
annuitant 年金受益人 r vw1'y
annuity 年金 3i >$g3G
annuity contract 年金合约 +(PtOo.
annuity on human life 人寿年金 CrS[FM= +W
antecedent debt 先前的债项 lDMYDy{<
ante-dated cheque 倒填日期支票 *'d5~dz=
anticipated expenditure 预期开支 9nM {x?
anticipated net profit 预期纯利 D@DK9 ?#
anticipated revenue 预期收入 5
mE R&SX
anti-inflation measure 反通货膨胀措施 G`6 U t
anti-inflationary stance 反通货膨胀立场 o S_ '@u.5
apparent deficit 表面赤字 ot_jG)
apparent financial solvency 表面偿债能力 Q>Ta aGc
apparent partner 表面合伙人 oJ6
d :
application for personal assessment 个人入息课税申请书 G <Lm}
application of fund 资金应用 %6Hn1'7+v
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 d[TcA2nF
appointed actuary 委任精算师 N#T MU
appointed auditor 委任核数师；委任审计师 9
* ] Z
appointed trustee 委任的受托人 E+E 5`-V
appointer 委任人 KgAc0pz{7H
apportioned pro rata 按比例分摊 ~\ie/}zYj
apportionment 分配；分摊 hzKfYJcQ|
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }pTw$B
apportionment formula 分摊方程式 &hV;3";
apportionment of estate duty 遗产税的分摊 _QXo4z!a8
appraisal 估价；评估 <408lm
appreciable growth 可观增长 yv$MQ ~]
appreciable impact 显着影响 M$! 0ikh
appreciable increase 可观增长 .~b6wi&n
appreciation 增值；升值 C$,S#n@
appreciation against other currencies 相对其他货币升值 tvFJ^ 5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }f6.eqBX4
appreciation tax 增值税 T0tG1/O\
appropriation 拨款；拨用；拨付 WY*}|R2R
appropriation account 拨款帐目 K''b)v X4
Appropriation Bill 拨款法案 >!b YuVHA
appropriation-in-aid system 补助拨款办法 r>z8DX
@
approved assets 核准资产 Ty@&s 58a
approved basket stock 认可一篮子证券 8d Ftp3(
approved budget 核准预算 HF47Lc*c
approved charitable donation 认可慈善捐款 &1w,;45
approved charitable institution 认可慈善机构 3`, m=1[)
approved currency 核准货币；认可货币 JpSS[pOg
approved estimates 核准预算 Nk=M
approved estimates of expenditure 核准开支预算 I"DV}jg6|
approved overseas insurer 核准海外保险人 ~_S`zzcZy4
approved overseas trust company 核准海外信托公司 =#y&xWxL
approved pooled investment fund 核准汇集投资基金 (MxLw
:AV
approved provident fund scheme 认可公积金计划 &TK% ig L
approved provision 核准拨款 ?d_<S0j-)
approved redeemable share 核准可赎回股份 ]0`[L<_r
approved regional stock 认可地区性证券 2<.}]yi
approved retirement scheme 认可退休金计划 dF FB\|e;0
approved subordinated loan 核准附属贷款 JVXBm]
arbitrage 套戥；套汇；套利 4Pz9&^K
arbitrageur 套戥者；套汇者 r)7A# 3wId
arbitrary amount 临时款项 iqOd]
H]v
arrangement 措施；安排；协定 r *tGT_/6
arrears 欠款
> }:6m
arrears of pay 欠付薪酬 yTZbJx?m
arrears of revenue 逾期未收税款；逾期未收的帐项 {ifYr(|p`
articles of association 组织章程；组织细则；组织章程细则 i$%V)pH~F
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nY~CAo/:
ascertainment of profit 确定利润 7J 0 !v q
"Asia Clear" “亚洲结算系统”
