allotment 分配；配股 Yy88 5
allotment notice 股份配售通知；配股通知 R3~, &ab
allotment of shares 股份分配 >x{("``D0y
allowable 可获宽免；免税的 8@;]@c)m
allowable business loss 可扣除的营业亏损 g%&E~V/g$
allowable expenses 可扣税的支出 i'm <{ v
allowance 免税额；津贴；备抵；准备金 "iA0 hA
allowance for debts 债项的免税额 pR$(V4>
allowance for depreciation by wear and tear 耗损折旧免税额 @ j^R+F
allowance for funeral expenses 殡殓费的免税额 x="Wqcnj{
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !l9{R8m>eJ
allowance for repairs and outgoings 修葺及支出方面的免税额 ^ +SE_ -+]
allowance to debtor 给债务人的津贴 /?eVWCR
alteration of capital 资本更改 O;H6`JQ
alternate trustee 候补受托人 +4s]#{mP
amalgamation 合并 i)?7+< X
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Qs elW]
ambit of charges 征税范围；收费范围 #RBrii-,
amended valuation 经修订的估值 j(=w4Sd_W
American Commodities Exchange 美国商品交易所 Ipk;N q
American Express Bank Limited 美国运通银行 ,WRm{ v0f^
American Stock Exchange 美国证券交易所 M76p=*
amortization 摊销 A`n>9|R
amount due from banks 存放银行同业的款项 oZa'cZN
s
amount due from banks abroad 存放海外银行同业的款项 c_3B: F7
amount due from holding companies 控股公司欠款 I8Aq8XBw
amount due from local banks 存放本港银行同业的款项 wXKtQ#o}
amount due to banks 银行同业的存款 JM3[
yNSN@
amount due to banks abroad 海外银行同业的存款 w*-42r3,'
amount due to holding companies 控股公司存款 ; ~pgF_
amount due to local banks 本港银行同业的存款 We
f%f] u
amount due to outport banks 外埠银行同业的存款 Vh^y6U<
amount for note issue 发行纸币的款额 1Cw]
~jh
amount of bond 担保契据的款额 2!{D~Gfl=
amount of consideration 代价款额 BS9VwG <Z
amount of contribution 供款数额 (xHmucmwp
amount of indebtedness 负债款额 {y9G
"
amount of principal of the loan 贷款本金额 Ix- Mp
amount of rates chargeable 应征差饷数额 zMs up4cl
amount of share capital 股本额 )2&3 D"V
amount of sums assured 承保款额 QQrldc
(I
amount of variation 变动幅度 h}
`v0E
amount of vote 拨款数额 cUY-
amount payable 应付款额 jH<
#)R
amount receivable 应收款额 k =5k)}
i
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +V4)><
analysis 分析 {7o3wxsS
ancillary risk 附属风险 mtmC,jnD
annual account 周年帐目；周年帐目报表；年度决算；年结 }bb,Iib
annual accounting date 年结日期 WC#6(H5t$
annual allowance 每年免税额；年积金；年度津贴；年津 # L*\ ^ c
annual balance 年度余额 BU:; ;iV8
annual disposable income 每年可动用收入 8!E.3'jb
annual estimates 周年预算 %e~xO x
annual fee 年费 S(gr>eC5
annual general meeting 周年大会 DpRMXo[
annual growth rate 年增率；每年增长率 Tn& _ >R
annual long-term supplement 长期个案每年补助金 `
,\b_SFg
annual pensionable emolument 可供计算退休金的年薪 ?2]fE[SqY
annual report 年报 ?()*"+N(ck
Annual Report on the Consumer Price Index 《消费物价指数年报》 h.edb6
annual return 周年报表；周年申报表；每年报税表格 2l T t
Annual Return Rules 《周年报表规则》 S%iK);
annual review of consumer prices 每年消费物价回顾 =\<NTu
annual roll-forward basis 逐年延展方式 z@,pT"rb
annual salary 年薪 cYA: k
annual statement 年度报表；年度决算表 !D=!
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 t%:7W[_s
annuitant 年金受益人 g88k@<Y
annuity 年金 (Ceru o S
annuity contract 年金合约 1#vu)a1+b
annuity on human life 人寿年金 o(hUC$vW
antecedent debt 先前的债项 G"/;Cq=t
ante-dated cheque 倒填日期支票 K(+=V)'Dz
anticipated expenditure 预期开支 L^JU{\C
anticipated net profit 预期纯利 w!m4>w
anticipated revenue 预期收入 " .7@
anti-inflation measure 反通货膨胀措施 }>{R<[I!G
anti-inflationary stance 反通货膨胀立场 ),x0G*oebj
apparent deficit 表面赤字 v3DK0 MW
apparent financial solvency 表面偿债能力 $MR1
*_\V
apparent partner 表面合伙人 Y/s a v;
application for personal assessment 个人入息课税申请书 j9fBl:Fr
application of fund 资金应用 o<nM-"yWb
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 Xh8U}w<k6
appointed actuary 委任精算师 MSCH6 R"5
appointed auditor 委任核数师；委任审计师 2+& ;jgBP
appointed trustee 委任的受托人 `y> m
>j
appointer 委任人 .\ oz
apportioned pro rata 按比例分摊 DGHSyB^+1
apportionment 分配；分摊 q /JC\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2 5~Z%_?
apportionment formula 分摊方程式 -HF?1c
apportionment of estate duty 遗产税的分摊 /dCsZA
appraisal 估价；评估 {,Z|8@Sl%
appreciable growth 可观增长 HM% +Y47a
appreciable impact 显着影响 O ~5t[
appreciable increase 可观增长 EB3/o7)L
appreciation 增值；升值 f#l9rV "@g
appreciation against other currencies 相对其他货币升值 L(3&,!@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3eUi9_s+
appreciation tax 增值税 rZgu`5 <a
appropriation 拨款；拨用；拨付 \|>% /P
appropriation account 拨款帐目 XJo.^<m
Appropriation Bill 拨款法案 k+"];
appropriation-in-aid system 补助拨款办法 oX
ZWg~&l^
approved assets 核准资产 Q&I #
approved basket stock 认可一篮子证券 w[GEm,ZC
approved budget 核准预算 aVR!~hvFs
approved charitable donation 认可慈善捐款 LVUA"'6V
approved charitable institution 认可慈善机构 Xm,fyk>
approved currency 核准货币；认可货币 +
E{[j
approved estimates 核准预算 9wx]xg4l"
approved estimates of expenditure 核准开支预算 "M:u i0YP
approved overseas insurer 核准海外保险人 Tf#Op
v)
approved overseas trust company 核准海外信托公司 UlWmf{1%]?
approved pooled investment fund 核准汇集投资基金 E:qh}wY
approved provident fund scheme 认可公积金计划 _OGv2r
approved provision 核准拨款 p-j6H
approved redeemable share 核准可赎回股份 ~C{:G;Iy0
approved regional stock 认可地区性证券 {+lU 4u
approved retirement scheme 认可退休金计划 k{r<S|PK0
approved subordinated loan 核准附属贷款 S/ oD`
arbitrage 套戥；套汇；套利 ZY<R Nwu
arbitrageur 套戥者；套汇者 6"_pCkn;c<
arbitrary amount 临时款项 . c>6}:ye
arrangement 措施；安排；协定 o LkzLJ
arrears 欠款 3[Q7'\
arrears of pay 欠付薪酬 \dQc!)&C9
arrears of revenue 逾期未收税款；逾期未收的帐项 /[?} LrDO
articles of association 组织章程；组织细则；组织章程细则 2=?3MXcjy
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uG -+&MU?
ascertainment of profit 确定利润 Z,p@toj'
"Asia Clear" “亚洲结算系统”
