allotment 分配；配股 N=wy)+
allotment notice 股份配售通知；配股通知 2QRn
c"
allotment of shares 股份分配 PWu2;JF
allowable 可获宽免；免税的 V^+:U>$w
allowable business loss 可扣除的营业亏损 uP 2a\C,$
allowable expenses 可扣税的支出 r_E)HL/A
allowance 免税额；津贴；备抵；准备金 : Qo
allowance for debts 债项的免税额 Y` ?X Fy:
allowance for depreciation by wear and tear 耗损折旧免税额 HjS^
nYl
allowance for funeral expenses 殡殓费的免税额 x 4< /\o
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u/c3omY"#
allowance for repairs and outgoings 修葺及支出方面的免税额 MjC%6%HI
allowance to debtor 给债务人的津贴 E57 {*C
alteration of capital 资本更改 \q'fB?bS^
alternate trustee 候补受托人 !cwVJe
amalgamation 合并 \Egc5{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =Zy!',,d,9
ambit of charges 征税范围；收费范围 f94jMzH9z
amended valuation 经修订的估值 arKmc@"X
American Commodities Exchange 美国商品交易所 =>\-ma+
American Express Bank Limited 美国运通银行 B!ibE<7,
American Stock Exchange 美国证券交易所 mS}x2 &
amortization 摊销 ]G PJ(+5
amount due from banks 存放银行同业的款项 eI rmD
amount due from banks abroad 存放海外银行同业的款项
r;X0 B
amount due from holding companies 控股公司欠款 l Y*]&8/=
amount due from local banks 存放本港银行同业的款项 {WeXURp&nF
amount due to banks 银行同业的存款 bXwoJ2
amount due to banks abroad 海外银行同业的存款 }k0-?_Z=1
amount due to holding companies 控股公司存款 / &as)
amount due to local banks 本港银行同业的存款 M2Fj)w2
amount due to outport banks 外埠银行同业的存款 /JubiL EK
amount for note issue 发行纸币的款额 l )* ,18n
amount of bond 担保契据的款额 2 U`W[
amount of consideration 代价款额 lN >C#e<]
amount of contribution 供款数额 \Fg6 b6
amount of indebtedness 负债款额 D8AIV K]
amount of principal of the loan 贷款本金额 yL
x .#kx6
amount of rates chargeable 应征差饷数额 hdJwNmEA>
amount of share capital 股本额 8{SU?MHQLE
amount of sums assured 承保款额 L"!ZY
amount of variation 变动幅度 35 5Sd;*
amount of vote 拨款数额 )]c3bMVE-
amount payable 应付款额 ]_: TrH
amount receivable 应收款额 6y,P4O*q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <!}l~Ln15
analysis 分析 "=\_++
ancillary risk 附属风险 o?mXxL)
annual account 周年帐目；周年帐目报表；年度决算；年结 #t2UPLO~
annual accounting date 年结日期 9Jy2T/l
annual allowance 每年免税额；年积金；年度津贴；年津 K}E7|gdG
annual balance 年度余额 ^h6$> n5
annual disposable income 每年可动用收入 Iei7!KLW
annual estimates 周年预算 27E9
N O =
annual fee 年费 {_XrZ(y/
annual general meeting 周年大会 O< tnM<"(
annual growth rate 年增率；每年增长率 4!~
.6cp3
annual long-term supplement 长期个案每年补助金 \btR^;_\A
annual pensionable emolument 可供计算退休金的年薪 +}1hU
:qW
annual report 年报 Ig Vo%)n
Annual Report on the Consumer Price Index 《消费物价指数年报》 vo6[2.HS
annual return 周年报表；周年申报表；每年报税表格 yaRcBT?
Annual Return Rules 《周年报表规则》 C nSX
annual review of consumer prices 每年消费物价回顾 K+@eH#Cv,(
annual roll-forward basis 逐年延展方式 Vx6? @R
annual salary 年薪 l P$r
annual statement 年度报表；年度决算表 seuN,jpt
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 nz(q)"A
annuitant 年金受益人 Ur([L &
annuity 年金 {
#1j"
annuity contract 年金合约 N`<4:v[P
annuity on human life 人寿年金 &H4uvJ_<
antecedent debt 先前的债项 p 37zz4
ante-dated cheque 倒填日期支票 oa &z/`@
anticipated expenditure 预期开支
q]N?@l]
anticipated net profit 预期纯利 v-;XyVx
anticipated revenue 预期收入 A!ioji+{[
anti-inflation measure 反通货膨胀措施 UGmuX:@y76
anti-inflationary stance 反通货膨胀立场 FS`vK`'
apparent deficit 表面赤字 Y0PGT5].@'
apparent financial solvency 表面偿债能力 -4?xwz9o$7
apparent partner 表面合伙人 B]|6`UfB
application for personal assessment 个人入息课税申请书 xv$)u<V e
application of fund 资金应用 2&g d"Ak(
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 P('t6MVl T
appointed actuary 委任精算师 Rct"\{V')n
appointed auditor 委任核数师；委任审计师 %|*nmIPq(
appointed trustee 委任的受托人 NDRW
appointer 委任人 5"kx}f2$
apportioned pro rata 按比例分摊 XJmFJafQD
apportionment 分配；分摊 ,yk PQz O
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'n^2|"$sH
apportionment formula 分摊方程式 vr{'FMc
apportionment of estate duty 遗产税的分摊 \7,MZt
appraisal 估价；评估 Ns
.3s7&
appreciable growth 可观增长 8
_4l"v
p
appreciable impact 显着影响
Hz]4A S
appreciable increase 可观增长 X`
fhln9N
appreciation 增值；升值 9U|<q
appreciation against other currencies 相对其他货币升值 cXk6e. Uz
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *|L bbRu
appreciation tax 增值税 egI{!bZg'\
appropriation 拨款；拨用；拨付 ~Jwp NJs
appropriation account 拨款帐目 NV} RRs
Appropriation Bill 拨款法案 (!ZQ
appropriation-in-aid system 补助拨款办法 ?{
B[
^
approved assets 核准资产
w.J%qWJq
approved basket stock 认可一篮子证券 a{]g+tGH
approved budget 核准预算 y Y>-MoF/t
approved charitable donation 认可慈善捐款 83KfM!w
approved charitable institution 认可慈善机构 v)@,:u )
approved currency 核准货币；认可货币 r"{Is?yKe
approved estimates 核准预算 lx{.H,1~
approved estimates of expenditure 核准开支预算 ;RWW+x8 IB
approved overseas insurer 核准海外保险人 Kajkw>z
approved overseas trust company 核准海外信托公司 b:P\=k]8#
approved pooled investment fund 核准汇集投资基金 X0y?<G1( a
approved provident fund scheme 认可公积金计划 /[a |DUoHO
approved provision 核准拨款 6R ;)
approved redeemable share 核准可赎回股份 \npz .g^c_
approved regional stock 认可地区性证券 {q&@nm40
approved retirement scheme 认可退休金计划 r=fE8[,
approved subordinated loan 核准附属贷款 '8 )Wd"[
arbitrage 套戥；套汇；套利 gB]C&Q
arbitrageur 套戥者；套汇者 ==]Z \jk
arbitrary amount 临时款项 'FShNY5
arrangement 措施；安排；协定 2c}B
arrears 欠款
uu}a:qrY
arrears of pay 欠付薪酬 H1`
rM^,%A
arrears of revenue 逾期未收税款；逾期未收的帐项 b/}'Vf[
articles of association 组织章程；组织细则；组织章程细则 ~TYbP
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {]
&R8?%
ascertainment of profit 确定利润 DpA\r_D
"Asia Clear" “亚洲结算系统”
