allotment 分配；配股 l<BV{Gl
allotment notice 股份配售通知；配股通知 ;0Pv49q
allotment of shares 股份分配 !nC
q8~#
allowable 可获宽免；免税的 N@L{9ak1
allowable business loss 可扣除的营业亏损
r5Tdp)S
allowable expenses 可扣税的支出 }Uwji
allowance 免税额；津贴；备抵；准备金 oFf9KHorW
allowance for debts 债项的免税额 r34MDUZdI
allowance for depreciation by wear and tear 耗损折旧免税额 h='F,r5
#2
allowance for funeral expenses 殡殓费的免税额 ( v%24bv
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3TH ?7wi
allowance for repairs and outgoings 修葺及支出方面的免税额 10i$ b<O
allowance to debtor 给债务人的津贴 Yu>DgMW
alteration of capital 资本更改 0'fswa)
alternate trustee 候补受托人 bD{k=jum
amalgamation 合并 VOLj#H
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >
a,D8M?
ambit of charges 征税范围；收费范围 dWPQp*f2
amended valuation 经修订的估值 ?UZt3 0|1
American Commodities Exchange 美国商品交易所 qQi\/~Y[:
American Express Bank Limited 美国运通银行 [104;g <
American Stock Exchange 美国证券交易所 P=5+I+
amortization 摊销 `}$o<CJ
amount due from banks 存放银行同业的款项 kB> ~Tb0
amount due from banks abroad 存放海外银行同业的款项 =i&,I{3
amount due from holding companies 控股公司欠款 7P7OTN
amount due from local banks 存放本港银行同业的款项 ;,C]WZ.w
amount due to banks 银行同业的存款 &J*M
amount due to banks abroad 海外银行同业的存款 % ^pi
amount due to holding companies 控股公司存款 v $W[(
amount due to local banks 本港银行同业的存款 dy&UF,l6
amount due to outport banks 外埠银行同业的存款 U8w_C\Q
amount for note issue 发行纸币的款额 <aJQV)]\
amount of bond 担保契据的款额 ~DI$O[KpR%
amount of consideration 代价款额 ||_hE T
amount of contribution 供款数额 : q]9F4im
amount of indebtedness 负债款额
M .b8 -`V
amount of principal of the loan 贷款本金额 "|L" C+tE
amount of rates chargeable 应征差饷数额 t82'K@sq
amount of share capital 股本额 { K]5[bMT
amount of sums assured 承保款额 \A" o[A2v
amount of variation 变动幅度
ir6'
\
amount of vote 拨款数额 i(^U <DW$
amount payable 应付款额 ]~KLdgru_
amount receivable 应收款额 FM >ae-L-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N8b\OTk2
analysis 分析 &)%+DUV|
ancillary risk 附属风险 t>I.1AS
annual account 周年帐目；周年帐目报表；年度决算；年结 o@Oz
a
annual accounting date 年结日期 Sw\ *$g]
annual allowance 每年免税额；年积金；年度津贴；年津 /i'078F
annual balance 年度余额 '6#G$
annual disposable income 每年可动用收入 IW 3k{z
annual estimates 周年预算 #]kjyT0
annual fee 年费 :TH cI;PG8
annual general meeting 周年大会 K^shT h8k
annual growth rate 年增率；每年增长率 ff\~`n~WZ
annual long-term supplement 长期个案每年补助金 ?m
|}}a
annual pensionable emolument 可供计算退休金的年薪 LH8jT
annual report 年报 * x/!i^
Annual Report on the Consumer Price Index 《消费物价指数年报》 //q(v,D%Q
annual return 周年报表；周年申报表；每年报税表格 G@[8P?M=Z
Annual Return Rules 《周年报表规则》 Y$ ys4X
annual review of consumer prices 每年消费物价回顾 O?JJE8~']
annual roll-forward basis 逐年延展方式 -n|bi cP
annual salary 年薪 Ey&H?OFiP
annual statement 年度报表；年度决算表 /SD}`GxH
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 ,^ UqE {
annuitant 年金受益人 `6D? te
annuity 年金 ;sZG= y@
annuity contract 年金合约 Ke\\B o,
annuity on human life 人寿年金 G*fo9eu 5$
antecedent debt 先前的债项 H5=
kDkb
ante-dated cheque 倒填日期支票 }02`ve*
anticipated expenditure 预期开支 _M&TT]a
anticipated net profit 预期纯利 $KiCs]I+
anticipated revenue 预期收入 Km`
SR^&\
anti-inflation measure 反通货膨胀措施 I&;>(@K
anti-inflationary stance 反通货膨胀立场 #j Q auO
apparent deficit 表面赤字 XA>W >|
apparent financial solvency 表面偿债能力 lkn|>U[
apparent partner 表面合伙人 )'_[R@ThB
application for personal assessment 个人入息课税申请书 K}~$h ,n
application of fund 资金应用 t'eqk#rq
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 ti\
${C3
appointed actuary 委任精算师 n~N>;m P
appointed auditor 委任核数师；委任审计师 Z/#_Swv
appointed trustee 委任的受托人
~VGnE:
appointer 委任人 ?"6Zf LRi
apportioned pro rata 按比例分摊 z M9#1^X
apportionment 分配；分摊 =}^NyLE ?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >XD?zF)6
apportionment formula 分摊方程式 ^SdF\uk{?6
apportionment of estate duty 遗产税的分摊 8\n3
i"
appraisal 估价；评估 :!`"GaTy
appreciable growth 可观增长 0# ,a#P
appreciable impact 显着影响 $)i`!7`4=
appreciable increase 可观增长 )g0lI
appreciation 增值；升值 22`^Rsb,6L
appreciation against other currencies 相对其他货币升值 x84!/n
^z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *o6}>;
appreciation tax 增值税 _ bFUr
appropriation 拨款；拨用；拨付 i " 2OsGT
appropriation account 拨款帐目 w?Te%/s.
Appropriation Bill 拨款法案 h )KHc/S
appropriation-in-aid system 补助拨款办法 M tN>5k c
approved assets 核准资产 D'"
T'@
approved basket stock 认可一篮子证券 2"Os9 KD
approved budget 核准预算 D B T4 W/
approved charitable donation 认可慈善捐款 *c0 H_8e
approved charitable institution 认可慈善机构 qpjY &3SI
approved currency 核准货币；认可货币 @IT[-d
approved estimates 核准预算 (o^tmH*
approved estimates of expenditure 核准开支预算 p8 rh`7
approved overseas insurer 核准海外保险人 Rn1oD3w
approved overseas trust company 核准海外信托公司 /sE,2X*BT
approved pooled investment fund 核准汇集投资基金 yk+ 50/L
approved provident fund scheme 认可公积金计划 $@ g]?*L:
approved provision 核准拨款 jk Aj YR .
approved redeemable share 核准可赎回股份 M&Uy42,MR
approved regional stock 认可地区性证券 h3ygL" k
approved retirement scheme 认可退休金计划 U&!TA(Yr
approved subordinated loan 核准附属贷款 vCzZjGBY
arbitrage 套戥；套汇；套利 )DSeXS[
e
arbitrageur 套戥者；套汇者 ,UNb#=it
arbitrary amount 临时款项 ,6)N.
arrangement 措施；安排；协定 %( )d$.F
arrears 欠款 i! .]U@{k
arrears of pay 欠付薪酬 cG|fau<G
arrears of revenue 逾期未收税款；逾期未收的帐项 @= -(H<0
articles of association 组织章程；组织细则；组织章程细则 LCF }Y{
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x.Sf B[SZ
ascertainment of profit 确定利润 y7Po$ )8l
"Asia Clear" “亚洲结算系统”
