allotment 分配；配股 ToXFMkwY
allotment notice 股份配售通知；配股通知 z^HlDwsbm
allotment of shares 股份分配 { |wTZ
allowable 可获宽免；免税的 >`V|`Zi ?
allowable business loss 可扣除的营业亏损 mE@o27
allowable expenses 可扣税的支出 >5},qs:lZ
allowance 免税额；津贴；备抵；准备金 v5 bb|o[{K
allowance for debts 债项的免税额 \C\y' H5
allowance for depreciation by wear and tear 耗损折旧免税额 <.B > LU
allowance for funeral expenses 殡殓费的免税额 M,U=zNPnk
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iC0,zk4 &
allowance for repairs and outgoings 修葺及支出方面的免税额 [Ik
B/Xbw|
allowance to debtor 给债务人的津贴 $mg h.3z0
alteration of capital 资本更改 t:@A)i p
alternate trustee 候补受托人 exN#!& ;
amalgamation 合并 <EN[s
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Uo)<_nG
ambit of charges 征税范围；收费范围 w]YyU5rhS
amended valuation 经修订的估值 ZTz(NS
EK
American Commodities Exchange 美国商品交易所 >;U%~yy}qc
American Express Bank Limited 美国运通银行 <@ex})su
American Stock Exchange 美国证券交易所 ]T$w7puaJ
amortization 摊销 Y~ ?YA/.x
amount due from banks 存放银行同业的款项 hfa_M[#Q-
amount due from banks abroad 存放海外银行同业的款项 qvE[_1QCc
amount due from holding companies 控股公司欠款 >oYwzK0&
amount due from local banks 存放本港银行同业的款项 NbMH@6%E
amount due to banks 银行同业的存款 X_S]8Aa
amount due to banks abroad 海外银行同业的存款 s+G9L)b'
amount due to holding companies 控股公司存款 >h-6B=
amount due to local banks 本港银行同业的存款 Bq =](<>>
amount due to outport banks 外埠银行同业的存款 bN %MT#X
amount for note issue 发行纸币的款额 ; 8Q?`=a
amount of bond 担保契据的款额 Vx8.FNJh
amount of consideration 代价款额 zQ^[=siZ}
amount of contribution 供款数额 WSc cR
amount of indebtedness 负债款额 uXa}<=O
amount of principal of the loan 贷款本金额 _^$b$4)
amount of rates chargeable 应征差饷数额 d"uM7PMs7x
amount of share capital 股本额 hU vH
t+d
amount of sums assured 承保款额 #yOY&W: N
amount of variation 变动幅度 *"L:"i `*$
amount of vote 拨款数额 cDol
o1*
amount payable 应付款额 yAkN2
amount receivable 应收款额 xH- k~#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6>7LFV1tvy
analysis 分析 A^7Zy79
ancillary risk 附属风险 ?Og ;W9i
annual account 周年帐目；周年帐目报表；年度决算；年结 ^Iq.0E9_
annual accounting date 年结日期 [<
Puh
annual allowance 每年免税额；年积金；年度津贴；年津 MNE)<vw>
annual balance 年度余额 2;7GgO~
annual disposable income 每年可动用收入 I 9&<:`
annual estimates 周年预算 8j +;Xlh
annual fee 年费 +/8?+1E ^
annual general meeting 周年大会 Ykq }9
annual growth rate 年增率；每年增长率 <xz-7EqbwX
annual long-term supplement 长期个案每年补助金 !
t{!.
annual pensionable emolument 可供计算退休金的年薪 !-Q!/?
annual report 年报 ZI]K+jza
Annual Report on the Consumer Price Index 《消费物价指数年报》 5WG@ ;K%
annual return 周年报表；周年申报表；每年报税表格 0t yU%z{RV
Annual Return Rules 《周年报表规则》 hzVO.Q*
annual review of consumer prices 每年消费物价回顾 v)pWx0l=
annual roll-forward basis 逐年延展方式 skArocs
annual salary 年薪 \dbtd hT;Z
annual statement 年度报表；年度决算表 nXW1 :
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 }Ec "&
annuitant 年金受益人 >u[ln@ l
annuity 年金 2l%iXK[
annuity contract 年金合约 t":>O0>cz
annuity on human life 人寿年金 Z)~4)71Y:
antecedent debt 先前的债项 +g30frg+Gl
ante-dated cheque 倒填日期支票 co-D,o4x
anticipated expenditure 预期开支 ^jC0S[csw2
anticipated net profit 预期纯利 `/iN%ZKum
anticipated revenue 预期收入 p 1fnuN |,
anti-inflation measure 反通货膨胀措施 c3ml O [(
anti-inflationary stance 反通货膨胀立场 ,PAKPX9v_F
apparent deficit 表面赤字 B-zt(HG
apparent financial solvency 表面偿债能力 0$
EJ4
apparent partner 表面合伙人 94/}@<d-=
application for personal assessment 个人入息课税申请书 Dne&YVF9V
application of fund 资金应用 ?os0JQVB
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 ;W:Q} [
appointed actuary 委任精算师 yV`vu/3K
appointed auditor 委任核数师；委任审计师 {)xrg sB
appointed trustee 委任的受托人 ]sE^=;Pv?
appointer 委任人 '?4[w]0J<
apportioned pro rata 按比例分摊 AS
u l
apportionment 分配；分摊 )A"7l7?.n)
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xbIA97g-O,
apportionment formula 分摊方程式 5lbh
"m=
apportionment of estate duty 遗产税的分摊 b*7i&q'H
appraisal 估价；评估 BC+qeocg
appreciable growth 可观增长 IS~oyFS
appreciable impact 显着影响 {^iV<>J
appreciable increase 可观增长 =cY]cPO
appreciation 增值；升值 YN3uhd[2
appreciation against other currencies 相对其他货币升值 ? Ci\3)u,P
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &kt#p;/p?
appreciation tax 增值税 p`0Tpgi
appropriation 拨款；拨用；拨付 P'';F}NwfX
appropriation account 拨款帐目 6ZJQ '9f
Appropriation Bill 拨款法案 y uq
E
appropriation-in-aid system 补助拨款办法 oKiu6=
approved assets 核准资产 z'*>Tk8h
approved basket stock 认可一篮子证券 7va%-&. &t
approved budget 核准预算 e V#H"fM
approved charitable donation 认可慈善捐款 9EW 7,m{A
approved charitable institution 认可慈善机构 a1&^P1.
approved currency 核准货币；认可货币 'rg V]Oy
approved estimates 核准预算 mb K$Wp#
approved estimates of expenditure 核准开支预算 K(Nk|gQ
approved overseas insurer 核准海外保险人 M~4!gKs
approved overseas trust company 核准海外信托公司 [; bLlS,
approved pooled investment fund 核准汇集投资基金 :yeTzIz]
approved provident fund scheme 认可公积金计划 /:)4tIV
approved provision 核准拨款 NgQl; $
approved redeemable share 核准可赎回股份 > im 4'-
approved regional stock 认可地区性证券 O)?0G$0
approved retirement scheme 认可退休金计划 ;DOz92X94
approved subordinated loan 核准附属贷款 Gy5W;,$q
arbitrage 套戥；套汇；套利 *9PQJeyR
arbitrageur 套戥者；套汇者 {z7{
ta
arbitrary amount 临时款项 rXMv&]Ag
arrangement 措施；安排；协定 )/Vr 5b@
arrears 欠款 !~#31kL&
arrears of pay 欠付薪酬 g o@}r< B$
arrears of revenue 逾期未收税款；逾期未收的帐项 e#
DAa
articles of association 组织章程；组织细则；组织章程细则 f\JyN@w+
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ra5cfkH;
ascertainment of profit 确定利润 zq#o8))4X
"Asia Clear" “亚洲结算系统”
