allotment 分配；配股 i.xXb [M+
allotment notice 股份配售通知；配股通知 1VF
allotment of shares 股份分配 YAL=!~6
allowable 可获宽免；免税的 ed!:/+3 e/
allowable business loss 可扣除的营业亏损 T;diNfgg
allowable expenses 可扣税的支出 3)ma\+< 6
allowance 免税额；津贴；备抵；准备金 op" $E1 +
allowance for debts 债项的免税额 DbZ0e5
allowance for depreciation by wear and tear 耗损折旧免税额 SFb{o <0 =
allowance for funeral expenses 殡殓费的免税额 n4R2^gXAw
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
kW`r= u
allowance for repairs and outgoings 修葺及支出方面的免税额 a 8dXH5_
allowance to debtor 给债务人的津贴 { F'Kk\f%:
alteration of capital 资本更改 }m/R ZP~=
alternate trustee 候补受托人 ^9_U Uzf\
amalgamation 合并 jYVE8Y)my
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j7MO'RX`&
ambit of charges 征税范围；收费范围 c{>uqP TY
amended valuation 经修订的估值 $s4Wk q
American Commodities Exchange 美国商品交易所 kF{*(r=.o
American Express Bank Limited 美国运通银行 g|Y] wd
American Stock Exchange 美国证券交易所 X53mzs
amortization 摊销 H{?9CxYa
amount due from banks 存放银行同业的款项 YC=S5;
amount due from banks abroad 存放海外银行同业的款项 SVa6V}"Iv
amount due from holding companies 控股公司欠款 K7e4_ZGI
amount due from local banks 存放本港银行同业的款项 )i>[M"7
amount due to banks 银行同业的存款 nx:KoB"ny
amount due to banks abroad 海外银行同业的存款 5tv<8~:K
amount due to holding companies 控股公司存款 TZ;p0^(
amount due to local banks 本港银行同业的存款 ]WUC:6x
amount due to outport banks 外埠银行同业的存款 =39 ?:VoD
amount for note issue 发行纸币的款额 w-b' LP
amount of bond 担保契据的款额 e,k2vp!<&
amount of consideration 代价款额 <e)o1+[w
amount of contribution 供款数额 K9[ e>
amount of indebtedness 负债款额 Jz:r7w{4eB
amount of principal of the loan 贷款本金额 %d m-?`
amount of rates chargeable 应征差饷数额 {SZ % Xb o
amount of share capital 股本额
D6~+Y~R
amount of sums assured 承保款额 Q}*y$s e!
amount of variation 变动幅度 #fs|BV
!
amount of vote 拨款数额 ~=&t 0D
amount payable 应付款额 0rokR&Y-d
amount receivable 应收款额 dQgk.k
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lFUWV)J\
analysis 分析 p O~c<d}b
ancillary risk 附属风险 >p])it[q&$
annual account 周年帐目；周年帐目报表；年度决算；年结 E2AW7f(/
annual accounting date 年结日期 =q(GHg;'
annual allowance 每年免税额；年积金；年度津贴；年津 }wwe}E-e
annual balance 年度余额 'P laM Oy
annual disposable income 每年可动用收入 `Zz uo16
annual estimates 周年预算 s?3i) Ymr
annual fee 年费 RGD]8 mw
annual general meeting 周年大会 P zZZ>7_6S
annual growth rate 年增率；每年增长率 PfG`C5
d
annual long-term supplement 长期个案每年补助金 wP"q<W
g
annual pensionable emolument 可供计算退休金的年薪 +m,!e*g
annual report 年报 Y bg- "w
Annual Report on the Consumer Price Index 《消费物价指数年报》 la$%H<,7
annual return 周年报表；周年申报表；每年报税表格 HFo-4 "
Annual Return Rules 《周年报表规则》 )F pJ 1
annual review of consumer prices 每年消费物价回顾 va|rO#.=
annual roll-forward basis 逐年延展方式 ;\y ;
annual salary 年薪 e kQrW%\3
annual statement 年度报表；年度决算表 VY+>=!
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 gJ 3c;
annuitant 年金受益人 2GWDEgI1o
annuity 年金 5V- jMB
annuity contract 年金合约 XTq m]
annuity on human life 人寿年金 -s_ _ E
antecedent debt 先前的债项 F9XT
lA
ante-dated cheque 倒填日期支票 r;iV$Rq !
anticipated expenditure 预期开支 ,smF^l
anticipated net profit 预期纯利 fP%Fyg^k
anticipated revenue 预期收入 U! e6FHj7
anti-inflation measure 反通货膨胀措施 beZ(o ?uK
anti-inflationary stance 反通货膨胀立场 9 1P4:6
apparent deficit 表面赤字 80ZnM%/}
apparent financial solvency 表面偿债能力 vz`@x45K
apparent partner 表面合伙人 */ OI *{ Q
application for personal assessment 个人入息课税申请书 :#="
%
application of fund 资金应用 6J%iZ
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)M D8
appointed actuary 委任精算师 noA-)
appointed auditor 委任核数师；委任审计师
L2-^! '
appointed trustee 委任的受托人 QLb MPS
appointer 委任人 +nZRi3yu=
apportioned pro rata 按比例分摊 ~%y\@x7I
apportionment 分配；分摊 &K:' #[3V
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FWPW/oC
apportionment formula 分摊方程式 .
%(^mK)zQ
apportionment of estate duty 遗产税的分摊 V
RS 2cc
appraisal 估价；评估 D\]&8w6&
appreciable growth 可观增长 B} *V%}:)
appreciable impact 显着影响 'M'w,sID
appreciable increase 可观增长 BSXdvI
1y
appreciation 增值；升值 V 2kWiyN
appreciation against other currencies 相对其他货币升值 Li`hdrO'ii
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WOndE=(V
appreciation tax 增值税 : d'65KMi
appropriation 拨款；拨用；拨付 T!(
4QRh[
appropriation account 拨款帐目 VEh ]p5D
Appropriation Bill 拨款法案 D6=HYq dj
appropriation-in-aid system 补助拨款办法 p$!@ I
approved assets 核准资产 _J"mR]I+
approved basket stock 认可一篮子证券 W\ULUK
approved budget 核准预算 rB]W,8~%
approved charitable donation 认可慈善捐款 9 [>Lp9l'
approved charitable institution 认可慈善机构 kl{6 ]39
approved currency 核准货币；认可货币 V;*p L1
approved estimates 核准预算 2uu[52H8d%
approved estimates of expenditure 核准开支预算 kMe@+ysL
approved overseas insurer 核准海外保险人 SWoEt1w
approved overseas trust company 核准海外信托公司 ,OBQv.D3>a
approved pooled investment fund 核准汇集投资基金 &d
3HB=x
approved provident fund scheme 认可公积金计划 mr nxI#6
approved provision 核准拨款 Hptq,~_t
approved redeemable share 核准可赎回股份 ABWb>EZ 8
approved regional stock 认可地区性证券 :QA@ c|(PF
approved retirement scheme 认可退休金计划 \|{*arS
approved subordinated loan 核准附属贷款 ib50LCm
arbitrage 套戥；套汇；套利 $y6rvQ
2>S
arbitrageur 套戥者；套汇者 /Nq
rvy=
arbitrary amount 临时款项 di_gWE
arrangement 措施；安排；协定 M]0^ ind
arrears 欠款 $5/
\Z
arrears of pay 欠付薪酬 ]I XAucI]
arrears of revenue 逾期未收税款；逾期未收的帐项 j7sU0"7^
articles of association 组织章程；组织细则；组织章程细则 T#e4": A&x
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O |(o8 VS
ascertainment of profit 确定利润 -M`D >
"Asia Clear" “亚洲结算系统”
