allotment 分配；配股 U=vh_NHj
allotment notice 股份配售通知；配股通知 Qk)E:
allotment of shares 股份分配 {kdS t1
allowable 可获宽免；免税的 u|Tg*B
allowable business loss 可扣除的营业亏损 ;) (F4
allowable expenses 可扣税的支出 `iQ9 9
allowance 免税额；津贴；备抵；准备金 <fm<UO,%
allowance for debts 债项的免税额 sVNM#,
allowance for depreciation by wear and tear 耗损折旧免税额 C?h}n4\B^?
allowance for funeral expenses 殡殓费的免税额 Er !s\(h
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `%<^$Ng;
allowance for repairs and outgoings 修葺及支出方面的免税额 tYzpL
allowance to debtor 给债务人的津贴 _q1b3)`D
alteration of capital 资本更改 Ty5}5)CRZ
alternate trustee 候补受托人 8w\ZY>d
amalgamation 合并 |qq7vx
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l WRRB&8
ambit of charges 征税范围；收费范围 $OP w$
amended valuation 经修订的估值 )Zbrg~-@
American Commodities Exchange 美国商品交易所 RK\$ >KFE
American Express Bank Limited 美国运通银行 nf,u'}psdJ
American Stock Exchange 美国证券交易所 ?Mj@;O9>'
amortization 摊销 6)# =@i`
\
amount due from banks 存放银行同业的款项 k%TjRf{p
amount due from banks abroad 存放海外银行同业的款项 'g#EBy
amount due from holding companies 控股公司欠款 1c19$KHu
amount due from local banks 存放本港银行同业的款项 0)HZ5^J
amount due to banks 银行同业的存款 EL gq#z
amount due to banks abroad 海外银行同业的存款 RKtU@MX49
amount due to holding companies 控股公司存款 vNIQ1x5Za
amount due to local banks 本港银行同业的存款 uk< JV*R=
amount due to outport banks 外埠银行同业的存款 )W
0z
amount for note issue 发行纸币的款额 gu|cQ2xV
amount of bond 担保契据的款额 cP,bob
]
amount of consideration 代价款额 o"M h wh
amount of contribution 供款数额 C/{%f,rU
amount of indebtedness 负债款额 <
/\y<]b
amount of principal of the loan 贷款本金额 rI;84=v2&9
amount of rates chargeable 应征差饷数额 Bf+7;4-
amount of share capital 股本额 4lsg%b6_%,
amount of sums assured 承保款额 !W48sZr1&
amount of variation 变动幅度 fb;y*-?#
amount of vote 拨款数额 i8+[-mh
amount payable 应付款额 P; DGs]PF
amount receivable 应收款额 96]!*}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >u/ T` $
analysis 分析 =1e>$E#
ancillary risk 附属风险 >[&Zs3>
annual account 周年帐目；周年帐目报表；年度决算；年结 >j}.~$6dj_
annual accounting date 年结日期 72akOx
annual allowance 每年免税额；年积金；年度津贴；年津 %DIZgPd\
annual balance 年度余额 [W,} &
annual disposable income 每年可动用收入 3 6- Sw
annual estimates 周年预算 Fo$'*(i
annual fee 年费
aPH6R<G
annual general meeting 周年大会 U_l#lGA(H
annual growth rate 年增率；每年增长率 -V ' h>K
annual long-term supplement 长期个案每年补助金 :}{,u6\
annual pensionable emolument 可供计算退休金的年薪 /j(3 ~%]o4
annual report 年报 n04lTME
Annual Report on the Consumer Price Index 《消费物价指数年报》 /gUD!@
annual return 周年报表；周年申报表；每年报税表格 ( sN;B)
Annual Return Rules 《周年报表规则》 P(Wr [lH\y
annual review of consumer prices 每年消费物价回顾 %5rC`9 ^
annual roll-forward basis 逐年延展方式 R8n/QCeY{
annual salary 年薪 hY[Vs5v
annual statement 年度报表；年度决算表 HCOE'24I
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 H;k-@J
annuitant 年金受益人 Lq cHsUFj
annuity 年金 S*9qpes-m|
annuity contract 年金合约 S :%SarhBD
annuity on human life 人寿年金 A{,ZfX;SPO
antecedent debt 先前的债项 u~\I
ante-dated cheque 倒填日期支票 hJkF-yW
anticipated expenditure 预期开支 $#LR4 [Fq
anticipated net profit 预期纯利 |a{~Im z{
anticipated revenue 预期收入 ]aqg{XdGt
anti-inflation measure 反通货膨胀措施 DVLF8]5
anti-inflationary stance 反通货膨胀立场 ;rjd?r
apparent deficit 表面赤字 dWDM{t\}\
apparent financial solvency 表面偿债能力 Y>i5ubR~
apparent partner 表面合伙人 I m<(
application for personal assessment 个人入息课税申请书 ZGZ+BOFL
application of fund 资金应用 ,[{Z_co
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ,,o5hD0V9
appointed actuary 委任精算师 dSq3V#Q
appointed auditor 委任核数师；委任审计师 Q k h}= 3u
appointed trustee 委任的受托人 wr{ [4$O
appointer 委任人 +#=l{_Z,ZJ
apportioned pro rata 按比例分摊 Yj/[I\I"m
apportionment 分配；分摊 *p=a-s5-
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -ttH{SslM
apportionment formula 分摊方程式 2uy<wJE >
apportionment of estate duty 遗产税的分摊 T]0H&Oov
appraisal 估价；评估 T2p;#)dP
appreciable growth 可观增长 LktH*ePO
appreciable impact 显着影响 V3t;V-Lkt
appreciable increase 可观增长 KE*8Y4#9
appreciation 增值；升值 7f,!xh$
appreciation against other currencies 相对其他货币升值 .M zAkZ=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1$1[6
\3v
appreciation tax 增值税 D g~L"
appropriation 拨款；拨用；拨付 h.WvPZ2U
appropriation account 拨款帐目 /hksESiU
Appropriation Bill 拨款法案 ?@LqrKj 11
appropriation-in-aid system 补助拨款办法 J_ y+.p-
5
approved assets 核准资产 7v{s?h->$
approved basket stock 认可一篮子证券 TeXt'G=M
approved budget 核准预算 ?D8
+wj
approved charitable donation 认可慈善捐款 I {&8iUN
approved charitable institution 认可慈善机构 uFl19
approved currency 核准货币；认可货币 >Ndck 2@
approved estimates 核准预算 .Q VZ!
approved estimates of expenditure 核准开支预算 ~]Lk QQ'
approved overseas insurer 核准海外保险人 &8R !`u h1
approved overseas trust company 核准海外信托公司 <yw(7
approved pooled investment fund 核准汇集投资基金 UD}#c:I
approved provident fund scheme 认可公积金计划 NPY\ >pf
approved provision 核准拨款 =/zb$d cz
approved redeemable share 核准可赎回股份 H\!p%Y
approved regional stock 认可地区性证券 M*n@djL$\~
approved retirement scheme 认可退休金计划 lU
&[){
approved subordinated loan 核准附属贷款 h
qT6]*
arbitrage 套戥；套汇；套利 G ,fh/E+
arbitrageur 套戥者；套汇者 G>f2E49BXt
arbitrary amount 临时款项
ro NRbA]
arrangement 措施；安排；协定 rD":Gac
arrears 欠款 kD.KZV
arrears of pay 欠付薪酬 R m^ $Dn
arrears of revenue 逾期未收税款；逾期未收的帐项 qOM" ?av
articles of association 组织章程；组织细则；组织章程细则 Z36C7 kw
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o{r<=X ysM
ascertainment of profit 确定利润 T \ 3a T
"Asia Clear" “亚洲结算系统”
