allotment 分配；配股 XZwK6F)L
allotment notice 股份配售通知；配股通知 5M_H
NWi4
allotment of shares 股份分配 A (0lM`X
allowable 可获宽免；免税的 L.WljNo
allowable business loss 可扣除的营业亏损 Xry4 7a
)
allowable expenses 可扣税的支出 3BLq CZ
allowance 免税额；津贴；备抵；准备金 *9i{,I@
allowance for debts 债项的免税额 t0I{
q0
allowance for depreciation by wear and tear 耗损折旧免税额 Lh<).<S
allowance for funeral expenses 殡殓费的免税额 9k=3u;$v
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 IIqUZJ
allowance for repairs and outgoings 修葺及支出方面的免税额 %PJQ%~
A
allowance to debtor 给债务人的津贴 ]+$?u&0?w
alteration of capital 资本更改 ZAf7Tz\U
alternate trustee 候补受托人 6`- jPR
amalgamation 合并 8x{'@WCG%
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MJrR[h]
ambit of charges 征税范围；收费范围 ;S*}Wq P,
amended valuation 经修订的估值 <^uBoKB/f
American Commodities Exchange 美国商品交易所 sT' 5%4
American Express Bank Limited 美国运通银行 RX5dO%
American Stock Exchange 美国证券交易所 YnP5i#"
amortization 摊销 4H<lm*! ^
amount due from banks 存放银行同业的款项 v9->nVc-
amount due from banks abroad 存放海外银行同业的款项 F sryEHz
amount due from holding companies 控股公司欠款 +t;7 tQDVB
amount due from local banks 存放本港银行同业的款项 \^%}M!tan
amount due to banks 银行同业的存款
YrKWA
amount due to banks abroad 海外银行同业的存款 eR" <33{
amount due to holding companies 控股公司存款 V2G 6Kw9gt
amount due to local banks 本港银行同业的存款 4a]P7fx-
amount due to outport banks 外埠银行同业的存款 40<m rVl
amount for note issue 发行纸币的款额 y^%y<~f
amount of bond 担保契据的款额 >dG[G>
amount of consideration 代价款额 })?GzblI&
amount of contribution 供款数额 &8 x -o,
amount of indebtedness 负债款额 k@:%:Sj 2
amount of principal of the loan 贷款本金额
#C3.Jef
amount of rates chargeable 应征差饷数额 veh<R]U
amount of share capital 股本额 0K2`-mL
amount of sums assured 承保款额 XSl GE9]AG
amount of variation 变动幅度 3%ZOKb"D*
amount of vote 拨款数额 ZQ0F$J)2~
amount payable 应付款额 DDH:)=;z
amount receivable 应收款额 t`mV\)fa
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I
2|Bg,e
analysis 分析 # N cK
X
ancillary risk 附属风险 E\,-XH
annual account 周年帐目；周年帐目报表；年度决算；年结 :4%k9BGAj"
annual accounting date 年结日期 Ez =Olbk
annual allowance 每年免税额；年积金；年度津贴；年津 k)Qtfj}uij
annual balance 年度余额 *`RkT c G
annual disposable income 每年可动用收入
Y.r+wc]
annual estimates 周年预算 uU25iDn
annual fee 年费 e@OX_t_
annual general meeting 周年大会 f`= -US
annual growth rate 年增率；每年增长率 u-5{U
-^_
annual long-term supplement 长期个案每年补助金 b%/ 1$>_
annual pensionable emolument 可供计算退休金的年薪 NT I+
annual report 年报 igR";OQk
Annual Report on the Consumer Price Index 《消费物价指数年报》 w)Qp?k
d
annual return 周年报表；周年申报表；每年报税表格 7x4PaX(
Annual Return Rules 《周年报表规则》 qm o9G
annual review of consumer prices 每年消费物价回顾 q#=(e:aCb
annual roll-forward basis 逐年延展方式 NPe% F+X
annual salary 年薪
*w&Y$8c(
annual statement 年度报表；年度决算表 "!%l/_p?
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]`+HO=0
annuitant 年金受益人 2V; PYI
annuity 年金 :A'y+MnK<
annuity contract 年金合约 ;VO:ph 4Aj
annuity on human life 人寿年金 %Q dn
antecedent debt 先前的债项 V%
6I\G2/:
ante-dated cheque 倒填日期支票 M1iS(x
anticipated expenditure 预期开支 5, 6"&vU,
anticipated net profit 预期纯利 fDU
!~/#
anticipated revenue 预期收入 exUu7& *:
anti-inflation measure 反通货膨胀措施 ,>mrPtxN
anti-inflationary stance 反通货膨胀立场 _t #k,;
apparent deficit 表面赤字 1Z~FCJz
apparent financial solvency 表面偿债能力 d,n 'n
apparent partner 表面合伙人 cq /$ N
application for personal assessment 个人入息课税申请书 @7j AL -
application of fund 资金应用 -: y,N
9^
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 <;Zmjeb+#
appointed actuary 委任精算师 BeoDKdAwY
appointed auditor 委任核数师；委任审计师 JB[~;nLlC
appointed trustee 委任的受托人 Q| ?L*Pq2I
appointer 委任人 \ Et 3|Iv
apportioned pro rata 按比例分摊 u frL<]A
apportionment 分配；分摊 >_"an~Ss
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xRLT=.ir
apportionment formula 分摊方程式 6.nCV 0xA
apportionment of estate duty 遗产税的分摊 X=fYWj[H,
appraisal 估价；评估 Ks`J([(W&
appreciable growth 可观增长 S2GxV/E
appreciable impact 显着影响 ~<F8ug #
appreciable increase 可观增长 XXn67sF/
appreciation 增值；升值 XG{zlOD+
appreciation against other currencies 相对其他货币升值 w HMX=N1/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .Od !0(0
appreciation tax 增值税
MC.) 2B7
appropriation 拨款；拨用；拨付 Doyx[zZ
appropriation account 拨款帐目 "8jf81V*
Appropriation Bill 拨款法案 Fgh_9S9J
appropriation-in-aid system 补助拨款办法 UIN<2F_
approved assets 核准资产 P%&0]FCx
approved basket stock 认可一篮子证券 G.a b ql
approved budget 核准预算 j0evq+
approved charitable donation 认可慈善捐款 mQ 26K~
approved charitable institution 认可慈善机构 1 +{{EOZ4
approved currency 核准货币；认可货币 Y;^l%eP uW
approved estimates 核准预算 Mc_YPR:C
approved estimates of expenditure 核准开支预算 hVAn>_(
approved overseas insurer 核准海外保险人 !1 H# 6
approved overseas trust company 核准海外信托公司 hxd`OG<gF
approved pooled investment fund 核准汇集投资基金 ( !fKNia@S
approved provident fund scheme 认可公积金计划 ""F5z,'
approved provision 核准拨款 7XLtN "$$
approved redeemable share 核准可赎回股份 J({Xg?
approved regional stock 认可地区性证券 iYm-tsER;
approved retirement scheme 认可退休金计划 PB`Y
g
approved subordinated loan 核准附属贷款 gS]@I0y8
.
arbitrage 套戥；套汇；套利
mt p+rr
arbitrageur 套戥者；套汇者 -g Sa_8R
arbitrary amount 临时款项 D_^
nI:
arrangement 措施；安排；协定 gANuBWh8T
arrears 欠款 }DfshZ0QM
arrears of pay 欠付薪酬 [KaAXv
.X
arrears of revenue 逾期未收税款；逾期未收的帐项 j<jN0 5p
articles of association 组织章程；组织细则；组织章程细则
j8{i#;s!"
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?5|>@>
ascertainment of profit 确定利润 6J6BF%
"Asia Clear" “亚洲结算系统”
