allotment 分配；配股 D xV=S0P
allotment notice 股份配售通知；配股通知 d 2d-Mk
allotment of shares 股份分配 SHX`/
allowable 可获宽免；免税的 y)fMVD"(
allowable business loss 可扣除的营业亏损 tL$,]I$1+
allowable expenses 可扣税的支出 -> rqr#
allowance 免税额；津贴；备抵；准备金 ==OU d6e}
allowance for debts 债项的免税额 ^Hv&{r77
allowance for depreciation by wear and tear 耗损折旧免税额 n@8Y6+7i
allowance for funeral expenses 殡殓费的免税额 ryVYY> *(K
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &{V |%u}v
allowance for repairs and outgoings 修葺及支出方面的免税额 orFwy!
allowance to debtor 给债务人的津贴 ^e8xg=8(
alteration of capital 资本更改 q<
XFw-Pv
alternate trustee 候补受托人 DjM*U52Yfj
amalgamation 合并 [UA*We 1
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *S ag
ambit of charges 征税范围；收费范围 $6a9<&LP_
amended valuation 经修订的估值 Vr
EGR$
American Commodities Exchange 美国商品交易所 ENuL!H>;*
American Express Bank Limited 美国运通银行 "[N2qJ}p
American Stock Exchange 美国证券交易所 Byc;r-Q5V
amortization 摊销 1'qXT{f/~
amount due from banks 存放银行同业的款项 :)~l3:O
amount due from banks abroad 存放海外银行同业的款项 <= o<lRU
amount due from holding companies 控股公司欠款 A |\A|8=b
amount due from local banks 存放本港银行同业的款项 f~ NS{gL*
amount due to banks 银行同业的存款 p i ?/]}:
amount due to banks abroad 海外银行同业的存款 @3.Z>KONx
amount due to holding companies 控股公司存款 % J M
$]
amount due to local banks 本港银行同业的存款 EB}B75)x
amount due to outport banks 外埠银行同业的存款 /oT~CB..
amount for note issue 发行纸币的款额 H?=W]<!W{y
amount of bond 担保契据的款额 O>' }q/
amount of consideration 代价款额 uO]D=Z\S(
amount of contribution 供款数额 {Dpsr` &
amount of indebtedness 负债款额 |*NLWN.ja)
amount of principal of the loan 贷款本金额 :}e<
amount of rates chargeable 应征差饷数额 98Vv K?
amount of share capital 股本额 kG /1
amount of sums assured 承保款额 G}8tFo. d1
amount of variation 变动幅度 #c:s 2EL
amount of vote 拨款数额 Zi~.
amount payable 应付款额 5-X$"Z|@
amount receivable 应收款额 < o?ua}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 , Vi_~b
analysis 分析 rRRh-%.RU
ancillary risk 附属风险 m^QoB
annual account 周年帐目；周年帐目报表；年度决算；年结 CtCReH03
annual accounting date 年结日期 $5i\D
rs
annual allowance 每年免税额；年积金；年度津贴；年津 a51(ySC}<s
annual balance 年度余额 p& _Z}Wv
annual disposable income 每年可动用收入 @rYZ 0`E9
annual estimates 周年预算 LO _Xr j
annual fee 年费 =3035{\
annual general meeting 周年大会 z Ddo RK@
annual growth rate 年增率；每年增长率 D`p2a eI
annual long-term supplement 长期个案每年补助金 D,cD]tB2
annual pensionable emolument 可供计算退休金的年薪 z:-{ Y2F
annual report 年报 g=\(%zfsxr
Annual Report on the Consumer Price Index 《消费物价指数年报》 ! V.]mI
annual return 周年报表；周年申报表；每年报税表格 PA^*|^;Xh
Annual Return Rules 《周年报表规则》 +S~ u ,=
annual review of consumer prices 每年消费物价回顾 <.ZIhDiE l
annual roll-forward basis 逐年延展方式 aH"d~Y^
annual salary 年薪 8'Q+%{?1t
annual statement 年度报表；年度决算表 c +]r
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 eQ'E` S_d
annuitant 年金受益人 }ekNZNcuM
annuity 年金 Z?eTjkNS#
annuity contract 年金合约 1'hpg>U
annuity on human life 人寿年金 WfO E I1
antecedent debt 先前的债项 u0wu\
ante-dated cheque 倒填日期支票 &>c=/]Lop
anticipated expenditure 预期开支 &E]) sJ0
anticipated net profit 预期纯利 |B (,5 3
anticipated revenue 预期收入 16 Qu{K
anti-inflation measure 反通货膨胀措施 (Mfqzy
anti-inflationary stance 反通货膨胀立场 rPB Ju0D"
apparent deficit 表面赤字 lz`\Q6rZ
apparent financial solvency 表面偿债能力 Aa9l-:R
apparent partner 表面合伙人 {Vu=qN x
application for personal assessment 个人入息课税申请书 0")
_%
application of fund 资金应用 aUMiRm-
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 :7(fBf5
appointed actuary 委任精算师
@>z.chM;
appointed auditor 委任核数师；委任审计师 Jj ]<SWh
appointed trustee 委任的受托人 4M"'B A<
appointer 委任人 5i6Ji(
apportioned pro rata 按比例分摊 CRo @+p10
apportionment 分配；分摊 QHv]7&^rlj
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'cCM[ P+
apportionment formula 分摊方程式 /[Nkk)8-
apportionment of estate duty 遗产税的分摊 w8+ phN(-M
appraisal 估价；评估 r`ftflNh(
appreciable growth 可观增长 _Q #[IH9
appreciable impact 显着影响 t ] sk[
appreciable increase 可观增长 eF;Jj>\R+i
appreciation 增值；升值 @w33u^
appreciation against other currencies 相对其他货币升值 PdKcDKJ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =>S[Dh
appreciation tax 增值税 HA
c"&#pG
appropriation 拨款；拨用；拨付 |+h x2? Nv
appropriation account 拨款帐目 V nN(lJ
Appropriation Bill 拨款法案 )E",)}Nh
appropriation-in-aid system 补助拨款办法 {U9{*e$=
approved assets 核准资产
5#z7Hj&w
approved basket stock 认可一篮子证券 iu=@ h>C
approved budget 核准预算 ~p+
`pwjY1
approved charitable donation 认可慈善捐款 qW3XA$g|j'
approved charitable institution 认可慈善机构 m !INbIh
approved currency 核准货币；认可货币 N8T.Ye N
approved estimates 核准预算 UaG&HGg]!
approved estimates of expenditure 核准开支预算 |s#,^ SJ0
approved overseas insurer 核准海外保险人 M\ wCZG
approved overseas trust company 核准海外信托公司 Z{u]qI{l
approved pooled investment fund 核准汇集投资基金 7yG%E
approved provident fund scheme 认可公积金计划 B|syb!g
approved provision 核准拨款 F`;q9<NYRW
approved redeemable share 核准可赎回股份 b 2\J<Nw
approved regional stock 认可地区性证券 -Nr*na^H9#
approved retirement scheme 认可退休金计划 2kgSIvk\
approved subordinated loan 核准附属贷款 dM"
5obEb
arbitrage 套戥；套汇；套利 k(`> (w
arbitrageur 套戥者；套汇者 de8 xl
arbitrary amount 临时款项 4{,!'NA
arrangement 措施；安排；协定 1<
b~="
arrears 欠款 <'T DOYb
arrears of pay 欠付薪酬 p*jH5h cy
arrears of revenue 逾期未收税款；逾期未收的帐项 C\[:{d
articles of association 组织章程；组织细则；组织章程细则 asW
W@E
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U4"&T,'lTL
ascertainment of profit 确定利润 "Z';nmv'N
"Asia Clear" “亚洲结算系统”
