allotment 分配；配股 W=lyIb{?^0
allotment notice 股份配售通知；配股通知 (XVw"m/ye
allotment of shares 股份分配 E~,F
allowable 可获宽免；免税的 a@8v^G
allowable business loss 可扣除的营业亏损 ) g0%{dfJ
allowable expenses 可扣税的支出 uOKCAqYa
allowance 免税额；津贴；备抵；准备金 RPwbTAl}
allowance for debts 债项的免税额
>/{@C
allowance for depreciation by wear and tear 耗损折旧免税额 #||}R[~P"
allowance for funeral expenses 殡殓费的免税额 90Pl$#cb2
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dA#Q}.*r
allowance for repairs and outgoings 修葺及支出方面的免税额 2uz W+D6J
allowance to debtor 给债务人的津贴 B{/R: Hm
alteration of capital 资本更改 GC<l#3+
alternate trustee 候补受托人 N1Ng^aY0
amalgamation 合并 vGvf<ra;H
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @X%C>iYa9
ambit of charges 征税范围；收费范围 E{`kaWmC&~
amended valuation 经修订的估值 Ki4r<>\l{H
American Commodities Exchange 美国商品交易所 ]"r&]qx7
American Express Bank Limited 美国运通银行 ^pxX ]G]
American Stock Exchange 美国证券交易所 ~Uu
4=
amortization 摊销 $:BKzHm g
amount due from banks 存放银行同业的款项 $> G8_q
amount due from banks abroad 存放海外银行同业的款项 oxC[F*mD
amount due from holding companies 控股公司欠款 ,ly\Ka?zO
amount due from local banks 存放本港银行同业的款项 oOnop-z7
amount due to banks 银行同业的存款 Bz^j w>1b
amount due to banks abroad 海外银行同业的存款 6RG)` bu
amount due to holding companies 控股公司存款 V n 7*JS
amount due to local banks 本港银行同业的存款 >i_ 2OV
amount due to outport banks 外埠银行同业的存款 5rwu!Y;7*
amount for note issue 发行纸币的款额 %!]@J[*1
amount of bond 担保契据的款额 E8!e:l
=Q
amount of consideration 代价款额 grS:j+_M2m
amount of contribution 供款数额
mkMq
amount of indebtedness 负债款额 Olt `:;j-
amount of principal of the loan 贷款本金额 f}aL-N~
amount of rates chargeable 应征差饷数额 cq5jP Z}
amount of share capital 股本额 <S\jpB
amount of sums assured 承保款额 hM@
H A
amount of variation 变动幅度 56}U8X
amount of vote 拨款数额 [V^WGW2oY
amount payable 应付款额 SlgN&{ Bk
amount receivable 应收款额 bT\1 >
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6TYY
UM"&
analysis 分析 _7<FOOM%8y
ancillary risk 附属风险 "&%I)e^
annual account 周年帐目；周年帐目报表；年度决算；年结 jDKO}
bQ
annual accounting date 年结日期 ={_C&57N1
annual allowance 每年免税额；年积金；年度津贴；年津 u0 P|0\
annual balance 年度余额 +vv v[
annual disposable income 每年可动用收入 R_(tj kT
annual estimates 周年预算 ;ZH3{
annual fee 年费 3Iua*#<m,
annual general meeting 周年大会 ]"J~:{, d
annual growth rate 年增率；每年增长率 F{Z~ R
annual long-term supplement 长期个案每年补助金 .GV;+8HzS
annual pensionable emolument 可供计算退休金的年薪 c$ao:nP)D
annual report 年报 'GB. UKlR
Annual Report on the Consumer Price Index 《消费物价指数年报》 wy yWyf
annual return 周年报表；周年申报表；每年报税表格 .|hf\1_J
Annual Return Rules 《周年报表规则》 Hv!U| L
annual review of consumer prices 每年消费物价回顾 FO=4:
annual roll-forward basis 逐年延展方式
05z,b]>l
annual salary 年薪 zer %W%
annual statement 年度报表；年度决算表 0M*Z'n
+
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 T3~k>"W
annuitant 年金受益人 x8wD 0D
annuity 年金 }
uO); k5H
annuity contract 年金合约 .}^g!jm~h
annuity on human life 人寿年金 O9vQ
p
antecedent debt 先前的债项 OSlvwH%(EE
ante-dated cheque 倒填日期支票 {K <iih
anticipated expenditure 预期开支 4\y/'`xm)6
anticipated net profit 预期纯利 BZ:H`M`n
anticipated revenue 预期收入
5Ec6),+&
anti-inflation measure 反通货膨胀措施
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anti-inflationary stance 反通货膨胀立场 ,.rs(5.z8/
apparent deficit 表面赤字 Z9:-rcr
apparent financial solvency 表面偿债能力 lU @]@_<
apparent partner 表面合伙人 kv3E4,<
9
application for personal assessment 个人入息课税申请书 B$- R-S6
application of fund 资金应用 G.rrv
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 `)`
n(B
appointed actuary 委任精算师 1|RANy
appointed auditor 委任核数师；委任审计师 JM=JH
51`
appointed trustee 委任的受托人 <PapskO>
appointer 委任人 y603$Cv
apportioned pro rata 按比例分摊 IHe/ xQ@
apportionment 分配；分摊 Q
7
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F=`AY^u0
apportionment formula 分摊方程式 a
AJU`=uq
apportionment of estate duty 遗产税的分摊 p=;=w_^y
appraisal 估价；评估 NYE` Kin-
appreciable growth 可观增长 Xa CX!Lr,
appreciable impact 显着影响 m=?KZ?U`
appreciable increase 可观增长 (}a8"]Z
appreciation 增值；升值 hakKs.U|[
appreciation against other currencies 相对其他货币升值 9XP o3;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^oVs+ vC
appreciation tax 增值税 0KYEb%44
appropriation 拨款；拨用；拨付 {aY%gk?y#>
appropriation account 拨款帐目 V@R rn <l
Appropriation Bill 拨款法案 5V6G=H
appropriation-in-aid system 补助拨款办法 Rec6c&5_
approved assets 核准资产 |rJ=Ksc
approved basket stock 认可一篮子证券 'h/C oTk@,
approved budget 核准预算 u xW~uEh
approved charitable donation 认可慈善捐款 K&nE_.kbl
approved charitable institution 认可慈善机构 @{YS}&Q /
approved currency 核准货币；认可货币 } ~h3c|
approved estimates 核准预算 o}W%I/s
approved estimates of expenditure 核准开支预算 74H )|Dkx
approved overseas insurer 核准海外保险人 >ZPsjQuf"
approved overseas trust company 核准海外信托公司 eAXc:222
approved pooled investment fund 核准汇集投资基金 N03HQp)g
approved provident fund scheme 认可公积金计划 7l'6g g
approved provision 核准拨款 =4[v 3Qx
approved redeemable share 核准可赎回股份 AmaT0tzJC
approved regional stock 认可地区性证券 whpfJN z
approved retirement scheme 认可退休金计划 z*kutZ:6Y
approved subordinated loan 核准附属贷款 vI2^t X 9
arbitrage 套戥；套汇；套利 R<[qGt|L
arbitrageur 套戥者；套汇者 WX =Jl<
arbitrary amount 临时款项 ,
8:(OB|a
arrangement 措施；安排；协定 %ZNI:Uh
arrears 欠款 6I1,:nLL<
arrears of pay 欠付薪酬 ~;1l9^N|
arrears of revenue 逾期未收税款；逾期未收的帐项 vV[eWd.o6M
articles of association 组织章程；组织细则；组织章程细则 /4c\K-Z;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hCCiD9gz
ascertainment of profit 确定利润 PE~G=1x3
"Asia Clear" “亚洲结算系统”
