allotment 分配；配股 M^$liS.D
allotment notice 股份配售通知；配股通知 iOO1\9{@
allotment of shares 股份分配 @N'0:0Nb_
allowable 可获宽免；免税的 ?7:?OX
allowable business loss 可扣除的营业亏损 6'^Gh B
allowable expenses 可扣税的支出 PM
A61g
allowance 免税额；津贴；备抵；准备金 V,W":&!x
allowance for debts 债项的免税额 ,svj(HP$
allowance for depreciation by wear and tear 耗损折旧免税额 fsxZQ=-PW
allowance for funeral expenses 殡殓费的免税额 Fm3f/]>k#_
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #P''
+$5,
allowance for repairs and outgoings 修葺及支出方面的免税额 \XUG-\$p
allowance to debtor 给债务人的津贴 e#uk+]
alteration of capital 资本更改 oF(<}0Z
alternate trustee 候补受托人
E+.%9EKU
amalgamation 合并 1Z+\ >~8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]mW) T0_
ambit of charges 征税范围；收费范围 ?R ;K`f9<
amended valuation 经修订的估值 > 10pk
American Commodities Exchange 美国商品交易所 ; {P"~(S%
American Express Bank Limited 美国运通银行 2' 8$I}h
American Stock Exchange 美国证券交易所 YyZ>w2_MTi
amortization 摊销 !83N.
gN
amount due from banks 存放银行同业的款项 I}@m6D|\
amount due from banks abroad 存放海外银行同业的款项 f/&k $,
w
amount due from holding companies 控股公司欠款 u,r ieKYF
amount due from local banks 存放本港银行同业的款项 \>>^eZ
amount due to banks 银行同业的存款 LE" t'R
amount due to banks abroad 海外银行同业的存款 hR] AUH
amount due to holding companies 控股公司存款 ` iiZ
amount due to local banks 本港银行同业的存款 LT5rLd n
amount due to outport banks 外埠银行同业的存款 Dn#GoDMJ[
amount for note issue 发行纸币的款额 =:!$' q:
amount of bond 担保契据的款额 EK:s#
amount of consideration 代价款额 qU1^ K
amount of contribution 供款数额 6,C,LT2^(
amount of indebtedness 负债款额 njk1x
amount of principal of the loan 贷款本金额 ?xTh}Sky
amount of rates chargeable 应征差饷数额 VS:UVe
amount of share capital 股本额 LD~s@}yH>
amount of sums assured 承保款额 iSZiJ4AUq
amount of variation 变动幅度 O;ty
k_yM
amount of vote 拨款数额 @"`{gdB$
amount payable 应付款额 ?rD`'B
amount receivable 应收款额 Jhyb{i8RR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y\qiYra
analysis 分析 &y}nd
7o
ancillary risk 附属风险 :jFKTG
annual account 周年帐目；周年帐目报表；年度决算；年结 Eoj 2l&\
annual accounting date 年结日期 7sQw&yUL)
annual allowance 每年免税额；年积金；年度津贴；年津 ||lI_B
annual balance 年度余额 ma\UJz
annual disposable income 每年可动用收入 UI*^$7z1 +
annual estimates 周年预算 kJ JUu
annual fee 年费 C y b-}l
annual general meeting 周年大会 &tULSp@J
annual growth rate 年增率；每年增长率 ;gh#8JkI
annual long-term supplement 长期个案每年补助金 F=29"1 ._
annual pensionable emolument 可供计算退休金的年薪 $hkMJ),T~
annual report 年报 MBbycI,
Annual Report on the Consumer Price Index 《消费物价指数年报》 %("Bq"Q8
annual return 周年报表；周年申报表；每年报税表格 \qrSJ=}t
Annual Return Rules 《周年报表规则》 ~9:ILCfX
annual review of consumer prices 每年消费物价回顾 >t/P^fr_F
annual roll-forward basis 逐年延展方式 Q/%(&4>'y
annual salary 年薪 x=> +.'K
annual statement 年度报表；年度决算表 aN.t) DG}J
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$0(
annuitant 年金受益人 uh~ /ybR
annuity 年金 yW$ja|^ E
annuity contract 年金合约 +q==Y/
z
annuity on human life 人寿年金 $> 3/6(bW
antecedent debt 先前的债项 %G<!&E!0h
ante-dated cheque 倒填日期支票 K8`M~P.
anticipated expenditure 预期开支 ;
)Vro
anticipated net profit 预期纯利 ]to"X7/
anticipated revenue 预期收入 (;V=A4F-D
anti-inflation measure 反通货膨胀措施 5dV Sir
anti-inflationary stance 反通货膨胀立场 Ufz& 2
apparent deficit 表面赤字 ?
[?{X~uq
apparent financial solvency 表面偿债能力 >+[uV ^2[
apparent partner 表面合伙人 3&D;V;ON}_
application for personal assessment 个人入息课税申请书 EBY=ccGE{
application of fund 资金应用 H?M#7K~[
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 TU&t 1_6
appointed actuary 委任精算师 NX$S^Z\QI
appointed auditor 委任核数师；委任审计师 o b
appointed trustee 委任的受托人 rx*1S/\PPc
appointer 委任人 uA?_\z?
apportioned pro rata 按比例分摊 rAdYB
r=0
apportionment 分配；分摊 g& y R -
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D!.
r$i)
apportionment formula 分摊方程式 <By R! Y
apportionment of estate duty 遗产税的分摊 !@ml^&hP
appraisal 估价；评估 E6SGK,f0 D
appreciable growth 可观增长 T,72I
appreciable impact 显着影响 rSIb1zJ
appreciable increase 可观增长 <} RU37,W
appreciation 增值；升值 kU8V,5
appreciation against other currencies 相对其他货币升值 ;SzOa7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZhKYoPIq
appreciation tax 增值税 `x"0
appropriation 拨款；拨用；拨付 C7(kV{h$d
appropriation account 拨款帐目 uf* sI
Appropriation Bill 拨款法案 {4Q4aL(
appropriation-in-aid system 补助拨款办法 *M_.>".P
approved assets 核准资产 H1uNlPT
approved basket stock 认可一篮子证券 IKM=Q.
7j
approved budget 核准预算 "HW~|M7>(
approved charitable donation 认可慈善捐款 kb?QQ\e
approved charitable institution 认可慈善机构 C#X0Cn0ln
approved currency 核准货币；认可货币 G?)vqmJ%
approved estimates 核准预算 = KwG;25hX
approved estimates of expenditure 核准开支预算 k/vE |
approved overseas insurer 核准海外保险人 Z8$@}|jN
approved overseas trust company 核准海外信托公司 4 uv'l3
approved pooled investment fund 核准汇集投资基金 I"E5XVC);
approved provident fund scheme 认可公积金计划 ,jyNV<d
I
approved provision 核准拨款 --0z"`@{
approved redeemable share 核准可赎回股份 ^f{+p*i}:
approved regional stock 认可地区性证券 jxL5L[
approved retirement scheme 认可退休金计划 N}wi<P:*)
approved subordinated loan 核准附属贷款 dOq *W<%
arbitrage 套戥；套汇；套利 *-bR~
arbitrageur 套戥者；套汇者 >9D=PnHnD
arbitrary amount 临时款项 $|!VP'VI
arrangement 措施；安排；协定 y & \ J
arrears 欠款 @b2{'#9]}
arrears of pay 欠付薪酬 dL>0"UN}-
arrears of revenue 逾期未收税款；逾期未收的帐项 9)sGnD;
articles of association 组织章程；组织细则；组织章程细则 >R/^|hnJ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |b'fp1< /
ascertainment of profit 确定利润 65RWaz;|
"Asia Clear" “亚洲结算系统”
