allotment 分配；配股 f1 TYQ?e
allotment notice 股份配售通知；配股通知 , B||8W 9
allotment of shares 股份分配 !1fAW! 8
allowable 可获宽免；免税的 CT#u+]T
allowable business loss 可扣除的营业亏损 jb0LMl}/A
allowable expenses 可扣税的支出 0 )
nY- f0
allowance 免税额；津贴；备抵；准备金 bZd )4
allowance for debts 债项的免税额 %xh A2
allowance for depreciation by wear and tear 耗损折旧免税额
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allowance for funeral expenses 殡殓费的免税额 $C`YVv%?0
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8
rA'd
allowance for repairs and outgoings 修葺及支出方面的免税额 {>8u/
allowance to debtor 给债务人的津贴 PBY ^m+
alteration of capital 资本更改 P h/ !a6y
alternate trustee 候补受托人 X2S:"0?7
amalgamation 合并 i5G"@4(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L6IF0`M<,I
ambit of charges 征税范围；收费范围 GK8x<Aq%z
amended valuation 经修订的估值 O\ph!?L
American Commodities Exchange 美国商品交易所 3Q_L6W j~
American Express Bank Limited 美国运通银行 ;1Zz-@
American Stock Exchange 美国证券交易所 8V(-S,
amortization 摊销 e!.r- v9
amount due from banks 存放银行同业的款项 E !}~ j
amount due from banks abroad 存放海外银行同业的款项 oH] "F
amount due from holding companies 控股公司欠款 z57| 9$h}w
amount due from local banks 存放本港银行同业的款项 ]] Jg%}o
amount due to banks 银行同业的存款 8>l#F<@5
amount due to banks abroad 海外银行同业的存款 Y.
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amount due to holding companies 控股公司存款 gaa;PX
amount due to local banks 本港银行同业的存款 ^7$V>|
amount due to outport banks 外埠银行同业的存款 a?5R ; I B
amount for note issue 发行纸币的款额 'Nn>W5#)
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amount of bond 担保契据的款额 usz H1@g'
amount of consideration 代价款额 {Bm
7'%i
amount of contribution 供款数额 ac< hz0
amount of indebtedness 负债款额 mjXO}q7
amount of principal of the loan 贷款本金额 RY9h^q*
amount of rates chargeable 应征差饷数额 )7TuV"
amount of share capital 股本额 ``9`Xq
amount of sums assured 承保款额 iQj2aK Gs
amount of variation 变动幅度 4E~!$Ustx
amount of vote 拨款数额 $S_G:}tna
amount payable 应付款额 jo ^ +
amount receivable 应收款额 %
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Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P
K9BowlW
analysis 分析 Hb|y`O k
ancillary risk 附属风险 3IHA+ Zz
annual account 周年帐目；周年帐目报表；年度决算；年结 I@9 [
annual accounting date 年结日期 fx `o
e
annual allowance 每年免税额；年积金；年度津贴；年津 R7
j'XU
annual balance 年度余额 Mw9;O6
annual disposable income 每年可动用收入 f{j (H?5
annual estimates 周年预算 6<N Q/*(/
annual fee 年费 "{Jq6):mp
annual general meeting 周年大会 3I%F,-r
annual growth rate 年增率；每年增长率 ;0 No@G;z
annual long-term supplement 长期个案每年补助金 |uRZT3bGyj
annual pensionable emolument 可供计算退休金的年薪 "2a&G3}t"
annual report 年报 DgB]y6~KXl
Annual Report on the Consumer Price Index 《消费物价指数年报》 B9Y*'hmI
annual return 周年报表；周年申报表；每年报税表格 bX*c-r:
Annual Return Rules 《周年报表规则》 >;M?f!
annual review of consumer prices 每年消费物价回顾 $`O%bsj
X
annual roll-forward basis 逐年延展方式 'X@>U6s
annual salary 年薪 :L'U>) k
annual statement 年度报表；年度决算表 6l|,J
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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 wdzZ41y1
annuitant 年金受益人 # mK?K
annuity 年金 1j":j %9M
annuity contract 年金合约
+M %zOX/
annuity on human life 人寿年金 1`z^Xk8vt
antecedent debt 先前的债项 oM4Q_A n
ante-dated cheque 倒填日期支票 ,OilGT Q#
anticipated expenditure 预期开支 %A ^q
m
anticipated net profit 预期纯利 tH\ aHU[
anticipated revenue 预期收入 F^bzE5#
anti-inflation measure 反通货膨胀措施 U#{^29ik=o
anti-inflationary stance 反通货膨胀立场 NL76 jF
apparent deficit 表面赤字 eTrIN,4
apparent financial solvency 表面偿债能力 { :m%n-
apparent partner 表面合伙人 1deNrmp %
application for personal assessment 个人入息课税申请书 V( A p|I:G
application of fund 资金应用 Q $5U5hb
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 $& l}
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appointed actuary 委任精算师 k nU=#
appointed auditor 委任核数师；委任审计师 5l
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appointed trustee 委任的受托人 a$K.Or}
appointer 委任人 E"{2R>mU~
apportioned pro rata 按比例分摊 Sgy _?Y
apportionment 分配；分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _T)G?iv:&
apportionment formula 分摊方程式 %/r}_V(UN
apportionment of estate duty 遗产税的分摊 Y::I_6[eV
appraisal 估价；评估 vn0}l6n3s
appreciable growth 可观增长 ">V.nao
appreciable impact 显着影响 )1!jv!
appreciable increase 可观增长 ,b/qcu_|-
appreciation 增值；升值 M] JD(
appreciation against other currencies 相对其他货币升值 f6d:5
X_
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ci~pM<+
appreciation tax 增值税 /v^1/i
appropriation 拨款；拨用；拨付 Rl2*oOVz
appropriation account 拨款帐目 $%
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Appropriation Bill 拨款法案 %1Pn;bUU!
appropriation-in-aid system 补助拨款办法 :UrS@W^B
approved assets 核准资产 qbwX*E~ ;
approved basket stock 认可一篮子证券 -(Y ( K!n
approved budget 核准预算 | ]DJz
approved charitable donation 认可慈善捐款 GV aIZh<
approved charitable institution 认可慈善机构 ,( ?q
approved currency 核准货币；认可货币 9]DM
HA@
approved estimates 核准预算 hCcAAF*I;5
approved estimates of expenditure 核准开支预算 4)i(`/U
approved overseas insurer 核准海外保险人 >#Obhs|S{C
approved overseas trust company 核准海外信托公司 MI,b`pQ
approved pooled investment fund 核准汇集投资基金 N7b+GqYpF>
approved provident fund scheme 认可公积金计划 {+&qC\YF
approved provision 核准拨款 E>}
(r%B
approved redeemable share 核准可赎回股份 $%3"@$
approved regional stock 认可地区性证券 2zz7/]?Q
approved retirement scheme 认可退休金计划 IJ`%Zh{f
approved subordinated loan 核准附属贷款 eA$ wJ$*
arbitrage 套戥；套汇；套利 N5SePA\ ,?
arbitrageur 套戥者；套汇者 jBO/1h=
arbitrary amount 临时款项 yG`J3++
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arrangement 措施；安排；协定 2qF
?%
arrears 欠款 ^D=1%@l?#
arrears of pay 欠付薪酬 ^"?fZSC
arrears of revenue 逾期未收税款；逾期未收的帐项 ky^p\dMh
articles of association 组织章程；组织细则；组织章程细则 1zDat@<H
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gC+PpY#2h
ascertainment of profit 确定利润 @We im7r
"Asia Clear" “亚洲结算系统”
