allotment 分配；配股 c_xtwdkL9
allotment notice 股份配售通知；配股通知 b7>^w<ki
allotment of shares 股份分配 "H>L!v
allowable 可获宽免；免税的 42LlR
0
allowable business loss 可扣除的营业亏损 j(G}4dib
allowable expenses 可扣税的支出 6~\z ]LZ
allowance 免税额；津贴；备抵；准备金 -}k'a{sj=
allowance for debts 债项的免税额 D3yG@lIP3
allowance for depreciation by wear and tear 耗损折旧免税额 XtfO;`
allowance for funeral expenses 殡殓费的免税额 }*
l V
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =t l[?6
allowance for repairs and outgoings 修葺及支出方面的免税额 %7BVJJp2
allowance to debtor 给债务人的津贴 \s Fdp!M}2
alteration of capital 资本更改 Y?hC/ 6$7
alternate trustee 候补受托人 D1bS=>
;,"
amalgamation 合并 V%&t'H{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FQ?,&s$Bmd
ambit of charges 征税范围；收费范围 ZjY_AbD
amended valuation 经修订的估值 }gL9G
American Commodities Exchange 美国商品交易所 ay#cW.,
American Express Bank Limited 美国运通银行 $DC*&hqpt
American Stock Exchange 美国证券交易所 /zn|?Y[
amortization 摊销 fXMVl\ <
amount due from banks 存放银行同业的款项 Oy[1_qfP
amount due from banks abroad 存放海外银行同业的款项 l(9$s
4R
amount due from holding companies 控股公司欠款 aR.1&3fE
amount due from local banks 存放本港银行同业的款项 vBsd.2t~
amount due to banks 银行同业的存款 4 8M)A
amount due to banks abroad 海外银行同业的存款 DHGv<
F@
amount due to holding companies 控股公司存款 {s|rk
amount due to local banks 本港银行同业的存款 dz.]5R
amount due to outport banks 外埠银行同业的存款 eN{[T
PPCq
amount for note issue 发行纸币的款额 Y."ujo #bB
amount of bond 担保契据的款额 ~u1ox_v`%(
amount of consideration 代价款额 zL XmjrC
amount of contribution 供款数额 L7mN&Xr
amount of indebtedness 负债款额 e;pVoRI
amount of principal of the loan 贷款本金额 LU4\&fd
amount of rates chargeable 应征差饷数额 eA&hiAP/
amount of share capital 股本额 *Id$%O
amount of sums assured 承保款额 c"t1E-Nsk
amount of variation 变动幅度 jD3,z*
amount of vote 拨款数额 =25q Y"Mf
amount payable 应付款额 zfL$z,zgf
amount receivable 应收款额 =<(:5ive
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MK[l*=\s
analysis 分析 4NbX! "0
ancillary risk 附属风险 noe1*2*T E
annual account 周年帐目；周年帐目报表；年度决算；年结
y|q4d(
P.
annual accounting date 年结日期 -@i)2J_WP
annual allowance 每年免税额；年积金；年度津贴；年津 <Hhl=6op
annual balance 年度余额 C.
s{ &
annual disposable income 每年可动用收入 tx&>Eo
annual estimates 周年预算 (w]w
2&Y D
annual fee 年费 : w(J=0Lt
annual general meeting 周年大会 @B
~! [l
annual growth rate 年增率；每年增长率 -2|D(
sO
annual long-term supplement 长期个案每年补助金 lO8.Q"mxo
annual pensionable emolument 可供计算退休金的年薪 KgVit+4u/
annual report 年报 ]>/Y U*\
Annual Report on the Consumer Price Index 《消费物价指数年报》
w
Rb%-s
annual return 周年报表；周年申报表；每年报税表格 HKq 2X4J$
Annual Return Rules 《周年报表规则》 Ri4_zb
annual review of consumer prices 每年消费物价回顾 %0INtq
annual roll-forward basis 逐年延展方式 MLY19 ;e
annual salary 年薪 R B.j@*
annual statement 年度报表；年度决算表 IGT~@);
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
rui}a=rs
annuitant 年金受益人 #`:s:bwM:
annuity 年金 L@
S"c
(
annuity contract 年金合约 UA{sUj+?
annuity on human life 人寿年金 - t4 "BD
antecedent debt 先前的债项 [V{JuG;s
ante-dated cheque 倒填日期支票 vX )6N #D!
anticipated expenditure 预期开支 yk#yrxM
anticipated net profit 预期纯利 _baqN!N
anticipated revenue 预期收入 /V~L:0
%
anti-inflation measure 反通货膨胀措施 Xn"n5 =M
anti-inflationary stance 反通货膨胀立场 p\:_E+lsU
apparent deficit 表面赤字 9~zh]deH
apparent financial solvency 表面偿债能力 BzF.KCScs
apparent partner 表面合伙人 " Na9Xea
application for personal assessment 个人入息课税申请书 Y+iC/pd
application of fund 资金应用 W )^: *z
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 @
S
?.`o
appointed actuary 委任精算师 ]~8bh*,=
appointed auditor 委任核数师；委任审计师 a%tm[ Re
appointed trustee 委任的受托人 vi4 1`
appointer 委任人 |_F- Abk
apportioned pro rata 按比例分摊 0-0 )E&2
apportionment 分配；分摊 _4o2AS : j
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YC&iH>jO3
apportionment formula 分摊方程式 oHI~-{m3)
apportionment of estate duty 遗产税的分摊 k(=\& T
appraisal 估价；评估 5YC56,X
appreciable growth 可观增长 p$f# W
appreciable impact 显着影响 /2>-h-zBjw
appreciable increase 可观增长 pPo?5s
appreciation 增值；升值 .`Z{ptt>
appreciation against other currencies 相对其他货币升值 )g:UH
Ns
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?*}76u
appreciation tax 增值税 2-llT
appropriation 拨款；拨用；拨付 Ou2
H~3^PL
appropriation account 拨款帐目 _I~TpH^1K
Appropriation Bill 拨款法案 {9;~xx
To
appropriation-in-aid system 补助拨款办法 Lj *F KP\{
approved assets 核准资产 KyXg w
approved basket stock 认可一篮子证券 kSU5
}
approved budget 核准预算 GOJi/R.{
approved charitable donation 认可慈善捐款 }S*6
+4
approved charitable institution 认可慈善机构 ^ eM=h
approved currency 核准货币；认可货币 dadOjl)S)
approved estimates 核准预算 |r}%AN6+
approved estimates of expenditure 核准开支预算 H
xb{bF
approved overseas insurer 核准海外保险人 *Q!b%DIa$
approved overseas trust company 核准海外信托公司 UgJlXB|a%2
approved pooled investment fund 核准汇集投资基金 mI9 h| n
approved provident fund scheme 认可公积金计划 :m#vvH
approved provision 核准拨款 &@dMk4BH<
approved redeemable share 核准可赎回股份 d/ Py,
approved regional stock 认可地区性证券 ?jqZeO#W7
approved retirement scheme 认可退休金计划 v^@L?{" }8
approved subordinated loan 核准附属贷款 e"r}I!.
arbitrage 套戥；套汇；套利 b8b-M]P-=
arbitrageur 套戥者；套汇者 -mY90]g
arbitrary amount 临时款项 ,;/4
E
arrangement 措施；安排；协定 m*i~Vjxj-m
arrears 欠款 FT|*~_@
arrears of pay 欠付薪酬 n!eg"pL
arrears of revenue 逾期未收税款；逾期未收的帐项 '0t j
2
articles of association 组织章程；组织细则；组织章程细则 X'k w5P!sq
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 te6[^_k
ascertainment of profit 确定利润 wW%I < M
"Asia Clear" “亚洲结算系统”
