allotment 分配；配股 3rJ LLYR
allotment notice 股份配售通知；配股通知 7A$mZPKh
allotment of shares 股份分配 T#I}w\XlhP
allowable 可获宽免；免税的 <y7Hy&&y-
allowable business loss 可扣除的营业亏损 [
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allowable expenses 可扣税的支出 376z~
allowance 免税额；津贴；备抵；准备金 b=Ektq
allowance for debts 债项的免税额 %503 <j
allowance for depreciation by wear and tear 耗损折旧免税额 j+gh*\:q
allowance for funeral expenses 殡殓费的免税额 l0Z K)
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )"2eN3H/
allowance for repairs and outgoings 修葺及支出方面的免税额 w`M`F<_\:
allowance to debtor 给债务人的津贴 JP^x]t:
alteration of capital 资本更改 ;WrG\R/|
alternate trustee 候补受托人 &
\"cV0
amalgamation 合并 ;'[?H0Jw'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vD/l`Ib:
ambit of charges 征税范围；收费范围 Y 9st3
amended valuation 经修订的估值 $DnR[V}rR!
American Commodities Exchange 美国商品交易所 wM-H5\9n
American Express Bank Limited 美国运通银行 3.S hAL
American Stock Exchange 美国证券交易所 gnb+i`
amortization 摊销 9.#")%_p
amount due from banks 存放银行同业的款项 gt~u/Z%
amount due from banks abroad 存放海外银行同业的款项 hew"p( `
amount due from holding companies 控股公司欠款 g1l:k1\Ht
amount due from local banks 存放本港银行同业的款项
[;:ocy
amount due to banks 银行同业的存款 e~R_ bBQ0
amount due to banks abroad 海外银行同业的存款 j|p=JrCJ
amount due to holding companies 控股公司存款 "W9z>ezp
amount due to local banks 本港银行同业的存款 W,!7_nl"u
amount due to outport banks 外埠银行同业的存款 x>A[~s"|N
amount for note issue 发行纸币的款额 E2`9H -6e
amount of bond 担保契据的款额 <'hoN/g
amount of consideration 代价款额 |'x"+x
amount of contribution 供款数额 NMrf I0tbG
amount of indebtedness 负债款额 43rV> W,
amount of principal of the loan 贷款本金额 ]ZI@? H?
O
amount of rates chargeable 应征差饷数额 ;DKJ#tS}"
amount of share capital 股本额 qn}VW0!
amount of sums assured 承保款额 d+0= a]
amount of variation 变动幅度 K
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amount of vote 拨款数额 ?T|0"|\" '
amount payable 应付款额 OekE]`~w
amount receivable 应收款额 |X6R 2I
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,WW=,P
analysis 分析 D
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Bn
ancillary risk 附属风险 s8' ;4z
annual account 周年帐目；周年帐目报表；年度决算；年结 {QOy
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annual accounting date 年结日期 34_
V&8
annual allowance 每年免税额；年积金；年度津贴；年津 fZnq5rTk"
annual balance 年度余额 fy&u[Jd{
annual disposable income 每年可动用收入 N6%L4v8-}X
annual estimates 周年预算 ]z# Ita;
annual fee 年费 1 3Q87i5B
annual general meeting 周年大会 Cj YI *
annual growth rate 年增率；每年增长率 D& &71X '
annual long-term supplement 长期个案每年补助金 yGX5\PSo
annual pensionable emolument 可供计算退休金的年薪 h b} Qt Q
annual report 年报 #hXvGon$?
Annual Report on the Consumer Price Index 《消费物价指数年报》 lJx5scN [
annual return 周年报表；周年申报表；每年报税表格 2 zX9c<S=5
Annual Return Rules 《周年报表规则》 "t-9q
annual review of consumer prices 每年消费物价回顾 3&+ nV1
annual roll-forward basis 逐年延展方式 =OTu8_ d0t
annual salary 年薪 N!-P2) @
annual statement 年度报表；年度决算表 ~HKzqGQy >
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 I"Ko sSs
annuitant 年金受益人 ?pa pk4w
annuity 年金 "\5 T
6
annuity contract 年金合约 O]!o|w(
annuity on human life 人寿年金 B9c
gVTLj
antecedent debt 先前的债项 K<p
Z*l
ante-dated cheque 倒填日期支票 S{{wcH$n'i
anticipated expenditure 预期开支 -"#jRP]#
anticipated net profit 预期纯利 ::cI 4D
anticipated revenue 预期收入 Z=a ~0& G
anti-inflation measure 反通货膨胀措施 EDF0q i
anti-inflationary stance 反通货膨胀立场 n +2>jY
apparent deficit 表面赤字 _C|j"f/}
apparent financial solvency 表面偿债能力 4 DV,f2:R4
apparent partner 表面合伙人 &!wtH
application for personal assessment 个人入息课税申请书 yOk{l $+
application of fund 资金应用 g\iSc~
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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 4|4[3Ye7u:
appointed actuary 委任精算师 79h'sp6;
appointed auditor 委任核数师；委任审计师 "/3YV%to-#
appointed trustee 委任的受托人 _|;{{8*?
appointer 委任人 r!|h3*YA
apportioned pro rata 按比例分摊 {V8uk $
apportionment 分配；分摊 ]x bMMax
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lW4 6S
apportionment formula 分摊方程式 W?[
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apportionment of estate duty 遗产税的分摊 .VohW=D3
appraisal 估价；评估 s; sr(34
appreciable growth 可观增长 -q&,7 'V
appreciable impact 显着影响 #GUD^#Jh
appreciable increase 可观增长 \pP1k.~UnC
appreciation 增值；升值 sN MF(TY
appreciation against other currencies 相对其他货币升值 TnQW ~_:
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (''w$qq"D
appreciation tax 增值税 152LdZevF
appropriation 拨款；拨用；拨付 2 ~V"[26t
appropriation account 拨款帐目 `-?`H>+OG
Appropriation Bill 拨款法案 BE54L+$p
appropriation-in-aid system 补助拨款办法 -*kZ2grLt
approved assets 核准资产 P=s3&NDD
approved basket stock 认可一篮子证券 J Lg/fB3%
approved budget 核准预算 >Qg-dJt[
approved charitable donation 认可慈善捐款 xokA_3,1F
approved charitable institution 认可慈善机构 n{M-t@r7
approved currency 核准货币；认可货币 JE<h
approved estimates 核准预算 pkTVQdtRG
approved estimates of expenditure 核准开支预算 0+.<BOcW5
approved overseas insurer 核准海外保险人 G+I ->n-s4
approved overseas trust company 核准海外信托公司 gQ<{NQMzvd
approved pooled investment fund 核准汇集投资基金 e-VGJxR
approved provident fund scheme 认可公积金计划 o5m] Gqa
approved provision 核准拨款
E*s _Y
approved redeemable share 核准可赎回股份 b%0@nu4
approved regional stock 认可地区性证券 (aq-aum-I
approved retirement scheme 认可退休金计划 :z%Zur+n c
approved subordinated loan 核准附属贷款 u EERNo&
arbitrage 套戥；套汇；套利 S9'Xsh
arbitrageur 套戥者；套汇者 NiRb:F-
arbitrary amount 临时款项 b+L !p.:
arrangement 措施；安排；协定 p=|S %
arrears 欠款 sI{?4k
arrears of pay 欠付薪酬 /fU -0a8
arrears of revenue 逾期未收税款；逾期未收的帐项 en6; I[\
articles of association 组织章程；组织细则；组织章程细则 Fr2F&NN `D
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9 aK U}y
ascertainment of profit 确定利润 m9\~dD
"Asia Clear" “亚洲结算系统”
