allotment 分配；配股 eek5Xm
allotment notice 股份配售通知；配股通知 %
&4sHDP
allotment of shares 股份分配 er,R}v
allowable 可获宽免；免税的 ??aOr*%
allowable business loss 可扣除的营业亏损 4cr
>sz
allowable expenses 可扣税的支出 {]] nQ
allowance 免税额；津贴；备抵；准备金 KZ`d3a d
allowance for debts 债项的免税额 7}%3Aw6]S
allowance for depreciation by wear and tear 耗损折旧免税额 k:Uyez
allowance for funeral expenses 殡殓费的免税额 \UGs_5OT
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3kdTteyy
+
allowance for repairs and outgoings 修葺及支出方面的免税额 aoc o'BR F
allowance to debtor 给债务人的津贴 T5-50nU,~
alteration of capital 资本更改 wP6~HiC
alternate trustee 候补受托人 TPq5"mco
amalgamation 合并 ' >`?T}a,
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U p*p*(d3
ambit of charges 征税范围；收费范围 ^EjZ.#2l;
amended valuation 经修订的估值 /+ "BU-aQk
American Commodities Exchange 美国商品交易所 x7t<F4
American Express Bank Limited 美国运通银行 ZJ 8~f
American Stock Exchange 美国证券交易所 7sC$hm]
amortization 摊销 [O&2!x
amount due from banks 存放银行同业的款项 `w@fxv
amount due from banks abroad 存放海外银行同业的款项 G! zV=p
amount due from holding companies 控股公司欠款 ^uM y|d
amount due from local banks 存放本港银行同业的款项 TRcY!
amount due to banks 银行同业的存款 @m
Nf(&
amount due to banks abroad 海外银行同业的存款 @PZ&/F ^
amount due to holding companies 控股公司存款 p` B4 8TW
amount due to local banks 本港银行同业的存款 +Ys<V
amount due to outport banks 外埠银行同业的存款 sn+i[
amount for note issue 发行纸币的款额 n9050&_S
amount of bond 担保契据的款额 )T(xQ2&r4
amount of consideration 代价款额 S M@l4GH
amount of contribution 供款数额 {Rc/Ten
amount of indebtedness 负债款额 ,6}HAC $
amount of principal of the loan 贷款本金额
*"P
:ySA
amount of rates chargeable 应征差饷数额 ^p|MkB?uM
amount of share capital 股本额 Ii?<L z
amount of sums assured 承保款额 >E#| H6gx
amount of variation 变动幅度 62PtR`b >
amount of vote 拨款数额 \d&j`UVY
amount payable 应付款额 7F>5<Gv:-
amount receivable 应收款额 c` #E#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iJZqAfG{m?
analysis 分析 ..Zuy|?w
ancillary risk 附属风险 \"V7O'S)&
annual account 周年帐目；周年帐目报表；年度决算；年结 &[3 xp
i{v
annual accounting date 年结日期 e/r
41
annual allowance 每年免税额；年积金；年度津贴；年津 X<
x"\ Yk
annual balance 年度余额 n (C*LK
annual disposable income 每年可动用收入 Zi|MWaA.f
annual estimates 周年预算 j_L 'Ztu3
annual fee 年费 {[jcT>.3j
annual general meeting 周年大会 (WVN*OR?
annual growth rate 年增率；每年增长率 Z WL/ AC
annual long-term supplement 长期个案每年补助金 ZK27^oG
annual pensionable emolument 可供计算退休金的年薪 [`Ol&R4
k
annual report 年报 z .
VuY3
Annual Report on the Consumer Price Index 《消费物价指数年报》 IU{~{(p"
annual return 周年报表；周年申报表；每年报税表格 z;zy k
Annual Return Rules 《周年报表规则》 HN7 (-ml=B
annual review of consumer prices 每年消费物价回顾 /j0< x^m/
annual roll-forward basis 逐年延展方式 >5%
o9$|z
annual salary 年薪 W|NzdxCY
annual statement 年度报表；年度决算表 ^cZF#%k
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Y 1rU
annuitant 年金受益人 mv/'H^"[_
annuity 年金 s_hf ,QH
annuity contract 年金合约 ^ ' lx5+-
annuity on human life 人寿年金 7
}4T)k(a
antecedent debt 先前的债项 :2^%^3 +V
ante-dated cheque 倒填日期支票 MG*#-<OV.
anticipated expenditure 预期开支 I+kGEHO}
anticipated net profit 预期纯利 9.m_
3"s
anticipated revenue 预期收入 Tsxl4ZK
anti-inflation measure 反通货膨胀措施 )TP 1i
anti-inflationary stance 反通货膨胀立场 Pz,kSxe=
apparent deficit 表面赤字 S)iv k x
apparent financial solvency 表面偿债能力 /+1+6MqRn*
apparent partner 表面合伙人 .5 p"o- :D
application for personal assessment 个人入息课税申请书 zy(sekX ;
application of fund 资金应用 i~
@e}=
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 mQ;b'0
&
appointed actuary 委任精算师 T\:Vu{|
appointed auditor 委任核数师；委任审计师 .2q 7X{4=
appointed trustee 委任的受托人 jX-v9eaA
appointer 委任人 EA7 8&
apportioned pro rata 按比例分摊 ` {c %d
apportionment 分配；分摊 {CG%$rh
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n[|&nv6 x
apportionment formula 分摊方程式 fJBp,{0
apportionment of estate duty 遗产税的分摊 g>12!2}
appraisal 估价；评估 v(W$ \XH
appreciable growth 可观增长 %E}f7GT 4
appreciable impact 显着影响 f>
k]{W Y
appreciable increase 可观增长 1\z5[
_
appreciation 增值；升值 6{B$_Usg
appreciation against other currencies 相对其他货币升值 %"r3{Hs
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dZFf /BXU
appreciation tax 增值税 N\ChA]Ck
appropriation 拨款；拨用；拨付 gtHWd;1&f
appropriation account 拨款帐目 dT4?8:
Appropriation Bill 拨款法案 0k>bsn/ j
appropriation-in-aid system 补助拨款办法 T?4M Fx#
approved assets 核准资产 \HF|&@}hU
approved basket stock 认可一篮子证券 L9M0vkgri
approved budget 核准预算 i+ ( k
approved charitable donation 认可慈善捐款 ?){V7<'?y
approved charitable institution 认可慈善机构 @d:TAwOI'
approved currency 核准货币；认可货币 Az v j(j
approved estimates 核准预算 bCHJLtDQ
approved estimates of expenditure 核准开支预算 .aV#W@iyK
approved overseas insurer 核准海外保险人 hm*1w6 =
approved overseas trust company 核准海外信托公司 ;9PJ K5>~
approved pooled investment fund 核准汇集投资基金 HJ?p,V q5_
approved provident fund scheme 认可公积金计划 M>np lHq
approved provision 核准拨款 rJH u~/_Dq
approved redeemable share 核准可赎回股份 btoye \ rl
approved regional stock 认可地区性证券 FpN >T
approved retirement scheme 认可退休金计划 Yj)H!Cp.xD
approved subordinated loan 核准附属贷款 o *)>aw
arbitrage 套戥；套汇；套利 1 41@$mMzE
arbitrageur 套戥者；套汇者 %$}aWzQxll
arbitrary amount 临时款项 :l ~Wt7 R
arrangement 措施；安排；协定 ;) ].Dj9
arrears 欠款 L9ECF;)
arrears of pay 欠付薪酬 2L Kpwz?
arrears of revenue 逾期未收税款；逾期未收的帐项 4WU%K`jnXb
articles of association 组织章程；组织细则；组织章程细则 luXcr
H+w
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d|#sgGM<8
ascertainment of profit 确定利润 @ px2/x
"Asia Clear" “亚洲结算系统”
