allotment 分配；配股 M@. 2b.
allotment notice 股份配售通知；配股通知 44B9JA7u
allotment of shares 股份分配 HZ{DlH;&
allowable 可获宽免；免税的 "Q.C1#W}.
allowable business loss 可扣除的营业亏损 +q432ZG
allowable expenses 可扣税的支出 }&Xf<6
allowance 免税额；津贴；备抵；准备金 V22Br#+
allowance for debts 债项的免税额 ;,KT+! H$
allowance for depreciation by wear and tear 耗损折旧免税额 #zn`)n
allowance for funeral expenses 殡殓费的免税额 v~!_DD
au
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i#U_g:~wC
allowance for repairs and outgoings 修葺及支出方面的免税额 '<C#
"2
allowance to debtor 给债务人的津贴 bHs},i6
alteration of capital 资本更改 2+YM .Zl
alternate trustee 候补受托人
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amalgamation 合并 V8%( h[
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y.Yni*xt/
ambit of charges 征税范围；收费范围 <;Td8T;
amended valuation 经修订的估值 :7qJ[k{g
American Commodities Exchange 美国商品交易所 gl
n
X C
American Express Bank Limited 美国运通银行 8; ,(D# p
American Stock Exchange 美国证券交易所 ?+{qmqN
amortization 摊销 3=lQZi<]%
amount due from banks 存放银行同业的款项 _#E@& z".L
amount due from banks abroad 存放海外银行同业的款项
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amount due from holding companies 控股公司欠款 a&n}pn En)
amount due from local banks 存放本港银行同业的款项 #|cr\\2*
amount due to banks 银行同业的存款 C #@5
:$
amount due to banks abroad 海外银行同业的存款 ]<o^Q[OL
amount due to holding companies 控股公司存款 v kW2&
amount due to local banks 本港银行同业的存款 { *qz<U >
amount due to outport banks 外埠银行同业的存款 7lQ: }&
amount for note issue 发行纸币的款额 <;E>1*K}8
amount of bond 担保契据的款额 RjHKFB2
amount of consideration 代价款额 5[$Tpn#K7
amount of contribution 供款数额 +,0 :L :a
amount of indebtedness 负债款额 S\11 8TpD
amount of principal of the loan 贷款本金额 p@=B\A]
amount of rates chargeable 应征差饷数额 5A APtZ\lH
amount of share capital 股本额 ")GrQv a
amount of sums assured 承保款额 Z7?- c
amount of variation 变动幅度 \8 -PCD
amount of vote 拨款数额
sC RmLUD
amount payable 应付款额 + gP 4MP
amount receivable 应收款额 (qy82F-|2
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'miY"L:| O
analysis 分析 kD 4J{\
ancillary risk 附属风险 /{\mV( F(
annual account 周年帐目；周年帐目报表；年度决算；年结 .l]w4Hf
annual accounting date 年结日期 CEb al\R
annual allowance 每年免税额；年积金；年度津贴；年津 R)5zHCwOw
annual balance 年度余额 JKYkS*.a}
annual disposable income 每年可动用收入 %-, -:e
annual estimates 周年预算 $ x 1PU 67
annual fee 年费
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annual general meeting 周年大会 F5EsaF'e4
annual growth rate 年增率；每年增长率 ! ^U!T\qDi
annual long-term supplement 长期个案每年补助金 Ru^j ~Cj5
annual pensionable emolument 可供计算退休金的年薪 }^3ICwzm
annual report 年报 "0A !fRI ~
Annual Report on the Consumer Price Index 《消费物价指数年报》 j[YO1q*
annual return 周年报表；周年申报表；每年报税表格 -D30(g{
O
Annual Return Rules 《周年报表规则》 M hj.3nN
annual review of consumer prices 每年消费物价回顾 # Q_
d
annual roll-forward basis 逐年延展方式 x[H9<&)D
annual salary 年薪 }Dc?
Emb
annual statement 年度报表；年度决算表 w 7 j
hS
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 d+ :pZ
annuitant 年金受益人 3eS
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annuity 年金 SXf Aw)-n
annuity contract 年金合约 Lr` G . e
annuity on human life 人寿年金 Sg}]5Mn`
antecedent debt 先前的债项 OBmmOswg~
ante-dated cheque 倒填日期支票 j; )-K 3Ia
anticipated expenditure 预期开支 JRl`
evTS
anticipated net profit 预期纯利 OQ m-BL
anticipated revenue 预期收入 9zK5Y+!
anti-inflation measure 反通货膨胀措施 By-A1|4Cp`
anti-inflationary stance 反通货膨胀立场 Z3]ut #`
apparent deficit 表面赤字 (# ;<iu}
apparent financial solvency 表面偿债能力 /6@Wm? `DB
apparent partner 表面合伙人 _; ].
application for personal assessment 个人入息课税申请书 8HymkL&F
application of fund 资金应用 A#B6]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 D%k]D/
appointed actuary 委任精算师 ,k5b,}tN
appointed auditor 委任核数师；委任审计师 \%D/
]"@r
appointed trustee 委任的受托人 H + Y+8
appointer 委任人 6S2v3
apportioned pro rata 按比例分摊 F)g.xQ
apportionment 分配；分摊 DsP FB q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b!Z-HL6
apportionment formula 分摊方程式 2
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apportionment of estate duty 遗产税的分摊 OCVF+D :
appraisal 估价；评估 ;^j 2>Azn
appreciable growth 可观增长 ?u]%T]W
appreciable impact 显着影响 ?YO$NYwE
appreciable increase 可观增长 e+5]l>3)f
appreciation 增值；升值 <_"^eF+fZ
appreciation against other currencies 相对其他货币升值 j3`"9bY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a D,(mw-7r
appreciation tax 增值税 M4 :}`p=
appropriation 拨款；拨用；拨付 T] tG,W1>i
appropriation account 拨款帐目 L3g}Z1<!$
Appropriation Bill 拨款法案 z"C+r'39d=
appropriation-in-aid system 补助拨款办法 ZiS<vWa3R
approved assets 核准资产 s1eGItx[w
approved basket stock 认可一篮子证券 ~~_!&
approved budget 核准预算 \y
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approved charitable donation 认可慈善捐款 mnM!^[|z
approved charitable institution 认可慈善机构 .v3~2r*&
approved currency 核准货币；认可货币 Zz
uEw
approved estimates 核准预算 ,\BGxGNAmV
approved estimates of expenditure 核准开支预算 Uxq9H
approved overseas insurer 核准海外保险人 MH>CCT
approved overseas trust company 核准海外信托公司 *MEDV1l_T
approved pooled investment fund 核准汇集投资基金 0V&6"pF_Y'
approved provident fund scheme 认可公积金计划 ~#b&UR
approved provision 核准拨款
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approved redeemable share 核准可赎回股份 p/a)vN+*x'
approved regional stock 认可地区性证券 c? NXX&
approved retirement scheme 认可退休金计划 3 UBg"1IC
approved subordinated loan 核准附属贷款 rU /V ~;#%
arbitrage 套戥；套汇；套利 >e7 w!v]
arbitrageur 套戥者；套汇者 ;@$B{/Q
arbitrary amount 临时款项 gt1W_ C\
arrangement 措施；安排；协定 )PU?`yLT
r
arrears 欠款 p -=+i
arrears of pay 欠付薪酬 _O-ZII~
arrears of revenue 逾期未收税款；逾期未收的帐项 'Zdjd]
articles of association 组织章程；组织细则；组织章程细则 3UIR^Rh+
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]KS|r+
ascertainment of profit 确定利润 (\ ze
T5
"Asia Clear" “亚洲结算系统”
