allotment 分配；配股 a49t/
allotment notice 股份配售通知；配股通知 f>[{1M]n\
allotment of shares 股份分配 ?D+H2[n\a
allowable 可获宽免；免税的 PM3fJhx
allowable business loss 可扣除的营业亏损 (g3DI*
Z
allowable expenses 可扣税的支出 30b dcDm,
allowance 免税额；津贴；备抵；准备金 W=I~GhM
allowance for debts 债项的免税额 l9naqb:iP
allowance for depreciation by wear and tear 耗损折旧免税额 zs r; 37
allowance for funeral expenses 殡殓费的免税额 5Bp>*MR/".
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9.wZhcqqU
allowance for repairs and outgoings 修葺及支出方面的免税额 Vx%!j&
allowance to debtor 给债务人的津贴 l}~9xa}:D|
alteration of capital 资本更改 ltlnXjRU v
alternate trustee 候补受托人 v,jB(B^|Z
amalgamation 合并 )W>9{*4 m
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eQ JyO9$G
ambit of charges 征税范围；收费范围 XB<Q A>dLh
amended valuation 经修订的估值 4ah5 }9{g
American Commodities Exchange 美国商品交易所 <_yy0 G
American Express Bank Limited 美国运通银行 h|. {dv
American Stock Exchange 美国证券交易所 vlo!D9zsV3
amortization 摊销 BFQ`Ab+
amount due from banks 存放银行同业的款项 "4L_BJ Z
amount due from banks abroad 存放海外银行同业的款项 sMcN[r
amount due from holding companies 控股公司欠款 ,VZ<r5NT
amount due from local banks 存放本港银行同业的款项 ,[[Xo;q
amount due to banks 银行同业的存款 Uy<n7*H
amount due to banks abroad 海外银行同业的存款 W?ge lu]
amount due to holding companies 控股公司存款 TTJj=KPA
amount due to local banks 本港银行同业的存款 X nB-1{a1
amount due to outport banks 外埠银行同业的存款 w" Y'I$
amount for note issue 发行纸币的款额 iCy$
rC
amount of bond 担保契据的款额 %=)%$n3=-M
amount of consideration 代价款额 ,p
V3O`z
amount of contribution 供款数额 x\!vr.
amount of indebtedness 负债款额 y'_2|5!Qs
amount of principal of the loan 贷款本金额 x{3q'2
amount of rates chargeable 应征差饷数额 >NZJ-:t
amount of share capital 股本额 Mo]
amount of sums assured 承保款额 %:8
XZf
amount of variation 变动幅度 %$F_ oO7"
amount of vote 拨款数额 "\qm + g
amount payable 应付款额 $s
,(-C
amount receivable 应收款额 g2 tM!IRQ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3-gy)5.x e
analysis 分析 F6Q nz8|
ancillary risk 附属风险 IJBIO
>Z/
annual account 周年帐目；周年帐目报表；年度决算；年结 _ .x icov
annual accounting date 年结日期 %JuT'7VB
annual allowance 每年免税额；年积金；年度津贴；年津 f\~A72-
annual balance 年度余额 g:?p/L
annual disposable income 每年可动用收入 6*s:I&
annual estimates 周年预算 9-E dT4=r,
annual fee 年费 5>>JQ2'W
annual general meeting 周年大会 Asli<L(?`
annual growth rate 年增率；每年增长率 9:7&`J lC#
annual long-term supplement 长期个案每年补助金 Q+dLWFI
annual pensionable emolument 可供计算退休金的年薪 ~N8$abQJV
annual report 年报 [E0.4FLT!
Annual Report on the Consumer Price Index 《消费物价指数年报》 Dyh|F\T
annual return 周年报表；周年申报表；每年报税表格 j#
n
Annual Return Rules 《周年报表规则》 7w.9PNhy
annual review of consumer prices 每年消费物价回顾 #,;Q|)AD:e
annual roll-forward basis 逐年延展方式 qP7
2JxT
annual salary 年薪 y)b=7sU
annual statement 年度报表；年度决算表 (f
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 vA *Q}]Ov
annuitant 年金受益人 V(0V$&qipc
annuity 年金 KVPWJHGr
annuity contract 年金合约 c>BDw <
annuity on human life 人寿年金 ;+rcT;_^/
antecedent debt 先前的债项 U<wM#l
P|Z
ante-dated cheque 倒填日期支票 newURb,-!
anticipated expenditure 预期开支 WU~L#Ih.V
anticipated net profit 预期纯利 Rg 5kFeS
anticipated revenue 预期收入
ITfz/ d8
anti-inflation measure 反通货膨胀措施 z7R2viR[
anti-inflationary stance 反通货膨胀立场 N ZZc
[P
apparent deficit 表面赤字 g])iU9)8
apparent financial solvency 表面偿债能力 r?HbApV P
apparent partner 表面合伙人 5?|yYQM0tK
application for personal assessment 个人入息课税申请书 `W2
o~r*&
application of fund 资金应用 {11xjvAD
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 RAF do
appointed actuary 委任精算师 5 -POY ug
appointed auditor 委任核数师；委任审计师 Rl n% Y
appointed trustee 委任的受托人 C;']Fm K]
appointer 委任人 KB8_yo{y
apportioned pro rata 按比例分摊 'EG/)0t`
apportionment 分配；分摊 Vj6 w7hz
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w 9C?wT
apportionment formula 分摊方程式 HrHtA]
apportionment of estate duty 遗产税的分摊 Uac.8w Qh
appraisal 估价；评估 H.&"~eH
appreciable growth 可观增长 U|+ c&TY
appreciable impact 显着影响 UHX, s
appreciable increase 可观增长 ?P(U/
DS8
appreciation 增值；升值 w6|l ~.$=
appreciation against other currencies 相对其他货币升值 4c@_u8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =L*-2cE6#
appreciation tax 增值税 d t^Hd]+^\
appropriation 拨款；拨用；拨付 9ZI^R/
*Kc
appropriation account 拨款帐目 \ `|
Appropriation Bill 拨款法案 N[;R8S P
appropriation-in-aid system 补助拨款办法 mLDuizWI
approved assets 核准资产 :*eJ*(M
approved basket stock 认可一篮子证券 =J'&.@D
wz
approved budget 核准预算 ,y gDNF
approved charitable donation 认可慈善捐款 _eUd
RL>
approved charitable institution 认可慈善机构 $.3J1DU
approved currency 核准货币；认可货币 dlBr2 9
approved estimates 核准预算 pV/5w<_x?
approved estimates of expenditure 核准开支预算 l4\ !J/df
approved overseas insurer 核准海外保险人 +7r?vo1
approved overseas trust company 核准海外信托公司 {2L V0:k2
approved pooled investment fund 核准汇集投资基金 EXti
approved provident fund scheme 认可公积金计划 +.McC$! s
approved provision 核准拨款 +<fT\Oq#
approved redeemable share 核准可赎回股份 ~=?^v[T1
approved regional stock 认可地区性证券 0](V@F"~
approved retirement scheme 认可退休金计划 Bs^p!4=
approved subordinated loan 核准附属贷款 NGmXF_kqN
arbitrage 套戥；套汇；套利 YqYobL*q/
arbitrageur 套戥者；套汇者 rs,:pU
arbitrary amount 临时款项 pet q6)g?
arrangement 措施；安排；协定 o&Y
R\BI/
arrears 欠款 l f_q6y
arrears of pay 欠付薪酬
U _~r0
arrears of revenue 逾期未收税款；逾期未收的帐项 kyr=q- y
articles of association 组织章程；组织细则；组织章程细则 LrdX^_,nt
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *kt%.wPJ
ascertainment of profit 确定利润 rAS2 qt
"Asia Clear" “亚洲结算系统”
