allotment 分配；配股 }v|_]
allotment notice 股份配售通知；配股通知 I;E?;i
allotment of shares 股份分配 z_R^C% 0k
allowable 可获宽免；免税的 [pm IQ228
allowable business loss 可扣除的营业亏损 'N
CqI
allowable expenses 可扣税的支出 j
\bp# +
allowance 免税额；津贴；备抵；准备金 5fiWo^s}
allowance for debts 债项的免税额 )f IG4#%\
allowance for depreciation by wear and tear 耗损折旧免税额 uQx/o ^
allowance for funeral expenses 殡殓费的免税额 S ;rd0+J
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R6fkc^
allowance for repairs and outgoings 修葺及支出方面的免税额 f R@Cg
sw
allowance to debtor 给债务人的津贴 =fnBE`Uc
alteration of capital 资本更改 <dD!_S6@,
alternate trustee 候补受托人 n~\; +U
amalgamation 合并 gYrB@W; 2
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BgT ^
ambit of charges 征税范围；收费范围 ;UpJ_y)n8\
amended valuation 经修订的估值 Jh&DL8`
American Commodities Exchange 美国商品交易所 & ck}3\sQ
American Express Bank Limited 美国运通银行 = <Sn&uL
American Stock Exchange 美国证券交易所 ]*mUc`
amortization 摊销 9oGcbD4*
amount due from banks 存放银行同业的款项 Cx/J_Ro#
amount due from banks abroad 存放海外银行同业的款项 T!y 9v5
amount due from holding companies 控股公司欠款 W3>9GY90R
amount due from local banks 存放本港银行同业的款项 &@ CUxK
amount due to banks 银行同业的存款 & QfEDD J
amount due to banks abroad 海外银行同业的存款 lGR0-Gh2
amount due to holding companies 控股公司存款 oNPvks dC;
amount due to local banks 本港银行同业的存款 m^qFaf)6
amount due to outport banks 外埠银行同业的存款 cf"&22TQ+Z
amount for note issue 发行纸币的款额 aAGV\o{^
amount of bond 担保契据的款额 .(cpYKFX
amount of consideration 代价款额 u1y>7,Z6W
amount of contribution 供款数额 G93V=Bk=
amount of indebtedness 负债款额 a5 ZXrWv
amount of principal of the loan 贷款本金额 P% l?C?L
amount of rates chargeable 应征差饷数额 +3-5\t`
amount of share capital 股本额 H9ES|ZJ s
amount of sums assured 承保款额 !\1)?&y9j
amount of variation 变动幅度 O9By5j 4
amount of vote 拨款数额 > ]ux3F3\
amount payable 应付款额 XK/l1E3N
amount receivable 应收款额 v .C
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :fL7"\
pf~
analysis 分析 o jxK8_kl
ancillary risk 附属风险 =Jw*T[ E
annual account 周年帐目；周年帐目报表；年度决算；年结
A~nqSe
annual accounting date 年结日期 5,^DT15a4P
annual allowance 每年免税额；年积金；年度津贴；年津 d@{1 2 hq
annual balance 年度余额 KyVzf(^
annual disposable income 每年可动用收入 %regt{
annual estimates 周年预算 +kYp !00
annual fee 年费 zo "L9&Hzo
annual general meeting 周年大会 Yq|_6zbYf
annual growth rate 年增率；每年增长率 L(Twclrb
annual long-term supplement 长期个案每年补助金 qQDe'f~
annual pensionable emolument 可供计算退休金的年薪 t(roj@!x_o
annual report 年报 q\i&E Rr
Annual Report on the Consumer Price Index 《消费物价指数年报》 7"aN7Q+EbI
annual return 周年报表；周年申报表；每年报税表格 *`w>\}, su
Annual Return Rules 《周年报表规则》 K{DmMi];I
annual review of consumer prices 每年消费物价回顾 PH8
88O
annual roll-forward basis 逐年延展方式 z
{1A x
annual salary 年薪 4<UAT|L^`
annual statement 年度报表；年度决算表
Pm2LB<qS
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 BI,]pf;GWv
annuitant 年金受益人 FT6C KsM"
annuity 年金 ,G VX1B?
annuity contract 年金合约 j96}E/gF
annuity on human life 人寿年金 iZnLgkk@
antecedent debt 先前的债项 iOv>g-t :
ante-dated cheque 倒填日期支票 $X Uck[
anticipated expenditure 预期开支 hV,T889'
anticipated net profit 预期纯利 RZ{O6~VH
anticipated revenue 预期收入 Q bHX.:C
anti-inflation measure 反通货膨胀措施 DN=W2MEfc
anti-inflationary stance 反通货膨胀立场 4l*cX1!
apparent deficit 表面赤字 ?d?. &nt
apparent financial solvency 表面偿债能力 GQYn |vm
apparent partner 表面合伙人 ESoC7d&.K{
application for personal assessment 个人入息课税申请书 Gq[5H(0/c
application of fund 资金应用
x(Ew Hg>;
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 =d"5k DK-m
appointed actuary 委任精算师 L58H)V3Pn
appointed auditor 委任核数师；委任审计师 0 !%G #~th
appointed trustee 委任的受托人 b#6mUl2
appointer 委任人 9@"pR;X@
apportioned pro rata 按比例分摊 }8}`A\ dgV
apportionment 分配；分摊 L |#0CRiN
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fNx !'{o"
apportionment formula 分摊方程式 x5\D u6
3
apportionment of estate duty 遗产税的分摊 X8*~Cf73u
appraisal 估价；评估 85dC6wI4K
appreciable growth 可观增长 > JA-G@3i
appreciable impact 显着影响 pV8tn!
appreciable increase 可观增长 vdUKIP
=|_
appreciation 增值；升值 g ^|R;s{
appreciation against other currencies 相对其他货币升值 +Z_VF30pa
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k_u!E3{~
appreciation tax 增值税 lcpiCZ
appropriation 拨款；拨用；拨付 7;TMxO=bra
appropriation account 拨款帐目 $i<+O,@-
Appropriation Bill 拨款法案 JBc*m
appropriation-in-aid system 补助拨款办法 =w!9:I&a0
approved assets 核准资产 <
"p-0=IgJ
approved basket stock 认可一篮子证券 abS~'r14
approved budget 核准预算 & uwOyb
approved charitable donation 认可慈善捐款 ]57Ef'N
approved charitable institution 认可慈善机构 ;m.6 ~A
approved currency 核准货币；认可货币
*v8daF
approved estimates 核准预算 }JQy&V%
approved estimates of expenditure 核准开支预算 vY .VFEP/
approved overseas insurer 核准海外保险人 e#}Fm;|d
approved overseas trust company 核准海外信托公司 {=d}04i)E"
approved pooled investment fund 核准汇集投资基金 r~Q E}00@^
approved provident fund scheme 认可公积金计划 s"$K2k;J
approved provision 核准拨款 ps` j>vX*
approved redeemable share 核准可赎回股份 e&!c8\F
approved regional stock 认可地区性证券 vA6onYjA
approved retirement scheme 认可退休金计划 Hq>h
nCT
approved subordinated loan 核准附属贷款 ] FvGAG.*
arbitrage 套戥；套汇；套利 6)i>qz).
arbitrageur 套戥者；套汇者 o>+ mw| {
arbitrary amount 临时款项 ct,;V/Dx
arrangement 措施；安排；协定 w mR~e
arrears 欠款 :}#)ip r
arrears of pay 欠付薪酬 mb3aUFxA;
arrears of revenue 逾期未收税款；逾期未收的帐项 RTg\c[=w
articles of association 组织章程；组织细则；组织章程细则 2-UD^;0
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1Lje.%(E
.
ascertainment of profit 确定利润
d+
]= l+&
"Asia Clear" “亚洲结算系统”
