allotment 分配；配股 we#w H-
allotment notice 股份配售通知；配股通知 O+RP3ox"
allotment of shares 股份分配 .%zy`
n
allowable 可获宽免；免税的 !`mZ0c+
allowable business loss 可扣除的营业亏损 }$\M{# C~
allowable expenses 可扣税的支出 xm6 EKp:
allowance 免税额；津贴；备抵；准备金 kPjd_8z2n
allowance for debts 债项的免税额 p!/[K6u
allowance for depreciation by wear and tear 耗损折旧免税额 +`uY]Q ,O
allowance for funeral expenses 殡殓费的免税额 Jl "mL
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |7 Ke R-
allowance for repairs and outgoings 修葺及支出方面的免税额 CU7F5
@+
allowance to debtor 给债务人的津贴 'q * Bdx
alteration of capital 资本更改 0q rq
g]
alternate trustee 候补受托人 e:AHVep j{
amalgamation 合并 ,&4qgp{)
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =H<0o?8?c
ambit of charges 征税范围；收费范围 b~BIz95
amended valuation 经修订的估值 p N\Vr8tJ
American Commodities Exchange 美国商品交易所 {m`A!qcD|
American Express Bank Limited 美国运通银行 LJ VG~Yeo
American Stock Exchange 美国证券交易所 Ys8SDlMo
amortization 摊销 I-agZag%
amount due from banks 存放银行同业的款项 gDIBnH
amount due from banks abroad 存放海外银行同业的款项 CB~Q%Q
LG
amount due from holding companies 控股公司欠款 k0Ek:MjJr
amount due from local banks 存放本港银行同业的款项 i!
~'M ;S
amount due to banks 银行同业的存款 `Bn=?9
amount due to banks abroad 海外银行同业的存款 )f dE 6
amount due to holding companies 控股公司存款 ,p;_\\<
amount due to local banks 本港银行同业的存款 $0^P0RAH
amount due to outport banks 外埠银行同业的存款 b6E<r>q
amount for note issue 发行纸币的款额 _j>;ipTb+
amount of bond 担保契据的款额 umLb+GbI4
amount of consideration 代价款额 %c)[
kAU!
amount of contribution 供款数额 HMY@F_qY`u
amount of indebtedness 负债款额 7FO'{Qq
amount of principal of the loan 贷款本金额 IHC1G1KW=A
amount of rates chargeable 应征差饷数额 -A-tuyIsh"
amount of share capital 股本额 6bBdIq
Gb}
amount of sums assured 承保款额 9%sM*[A
amount of variation 变动幅度 )IT6vU"-yd
amount of vote 拨款数额 a , 7 &"
amount payable 应付款额 XR 0O;JN
amount receivable 应收款额 KLC{7"6e)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [_xy l e
analysis 分析 s/Xb^X jS1
ancillary risk 附属风险 bAr` E
annual account 周年帐目；周年帐目报表；年度决算；年结 Y RlDX:oX~
annual accounting date 年结日期
fa.0I~
annual allowance 每年免税额；年积金；年度津贴；年津 ):EBgg4-N
annual balance 年度余额 0|D&"/.R#!
annual disposable income 每年可动用收入 OlD `uA
annual estimates 周年预算 BGzI
annual fee 年费 /(t sb
annual general meeting 周年大会 8dK0o>|}
annual growth rate 年增率；每年增长率 M`D$ !BJr
annual long-term supplement 长期个案每年补助金 ^6p'YYj"5
annual pensionable emolument 可供计算退休金的年薪 _{~]
/k
annual report 年报 xv7"WFb
Annual Report on the Consumer Price Index 《消费物价指数年报》 7+w'Y<mJ
annual return 周年报表；周年申报表；每年报税表格 +rWZ|&r%
Annual Return Rules 《周年报表规则》 @6o]chJo
annual review of consumer prices 每年消费物价回顾 f=J<* h
annual roll-forward basis 逐年延展方式 (
#&|Dp^'
annual salary 年薪 Fl>]&x*~
annual statement 年度报表；年度决算表 T@^]i&
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 P%X-@0)
annuitant 年金受益人 x O7IzqY
annuity 年金 bXM/2Z?6
annuity contract 年金合约 =neL}Fav56
annuity on human life 人寿年金 dPjhq(8 zU
antecedent debt 先前的债项 xn}BB}s{t
ante-dated cheque 倒填日期支票 ^Jp*B;
anticipated expenditure 预期开支 1@X gTL4
anticipated net profit 预期纯利 6gOe!m m
anticipated revenue 预期收入
;+pOP |P=
anti-inflation measure 反通货膨胀措施 6@4n'w{"
anti-inflationary stance 反通货膨胀立场 u~Tg&0V30
apparent deficit 表面赤字 [;O^[Iybf:
apparent financial solvency 表面偿债能力 f"&Xr!b.h
apparent partner 表面合伙人 j?n+>/sG,
application for personal assessment 个人入息课税申请书 h7qBp3 00
application of fund 资金应用 /4 8 =UK
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 UEz i*"-v2
appointed actuary 委任精算师 U=Bn>F}y\
appointed auditor 委任核数师；委任审计师 Ua *&_~7kJ
appointed trustee 委任的受托人 %c^ m\ E
appointer 委任人 |kiJ}oy
apportioned pro rata 按比例分摊 >Cd9fJ&0gP
apportionment 分配；分摊 Uz8hANN0_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Tvf~P w
apportionment formula 分摊方程式 +_HdX
w#
apportionment of estate duty 遗产税的分摊 FuP/tTMU1a
appraisal 估价；评估 & 7Q
H^
appreciable growth 可观增长 ,=[*Lo >O
appreciable impact 显着影响 i~qfGl p6)
appreciable increase 可观增长 "EftN5?/
appreciation 增值；升值 s
?l%L!
appreciation against other currencies 相对其他货币升值 qJ[@:&:
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[EHrIn
appreciation tax 增值税 rPq <Xb\
appropriation 拨款；拨用；拨付 g{pQ4jKF
appropriation account 拨款帐目 :_d3//|
Appropriation Bill 拨款法案
w.kCBDL
appropriation-in-aid system 补助拨款办法 2f:Mm'XdB
approved assets 核准资产 T% CxvZ
approved basket stock 认可一篮子证券 ?p8k{N(1
approved budget 核准预算 +AQDD4bu
approved charitable donation 认可慈善捐款 &+nRIv S_`
approved charitable institution 认可慈善机构 Sw!
j=`O
approved currency 核准货币；认可货币 +p/1x'J
approved estimates 核准预算 fB# XhO
approved estimates of expenditure 核准开支预算 zsTbdF
approved overseas insurer 核准海外保险人 hH+bt!aH
approved overseas trust company 核准海外信托公司 ! gp}U#Yv
approved pooled investment fund 核准汇集投资基金 -Fwh3F 4g
approved provident fund scheme 认可公积金计划 [wcA.g* F
approved provision 核准拨款 IKf`[_,t]
approved redeemable share 核准可赎回股份 (M% ;~y\
approved regional stock 认可地区性证券 ,@Z_{,b
approved retirement scheme 认可退休金计划 A1JzW)B
approved subordinated loan 核准附属贷款 v}il(w;O
arbitrage 套戥；套汇；套利 t;Wotfc[#0
arbitrageur 套戥者；套汇者 #w~0uCzQ@
arbitrary amount 临时款项 $@87?Ab
arrangement 措施；安排；协定 |"}4*V_ *
arrears 欠款 l`rC0k J]
arrears of pay 欠付薪酬 8&a_A:h
arrears of revenue 逾期未收税款；逾期未收的帐项 jE U'.RBN%
articles of association 组织章程；组织细则；组织章程细则 I($,9|9F
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <NQyP{p
ascertainment of profit 确定利润 }V^e7d
"Asia Clear" “亚洲结算系统”
