allotment 分配；配股 UOI Z8Po
allotment notice 股份配售通知；配股通知 %$!EjyH9
allotment of shares 股份分配 I3?:KVa
allowable 可获宽免；免税的 s QT,@'"
allowable business loss 可扣除的营业亏损 3*b!]^d:D
allowable expenses 可扣税的支出 zdDJcdbGd1
allowance 免税额；津贴；备抵；准备金 FD}>}f Lv
allowance for debts 债项的免税额
p|w;StL y
allowance for depreciation by wear and tear 耗损折旧免税额 F^');8~L
allowance for funeral expenses 殡殓费的免税额 q}5&B =2pM
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1'* {Vm M
allowance for repairs and outgoings 修葺及支出方面的免税额 Mq,_ DQ
allowance to debtor 给债务人的津贴 &nZ.$UK<
alteration of capital 资本更改 ,#-^
alternate trustee 候补受托人 >JhIRf
amalgamation 合并 Z8 Clm:S
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #kGxX@0
ambit of charges 征税范围；收费范围 sfNAGez
amended valuation 经修订的估值
4HDQj]z/
American Commodities Exchange 美国商品交易所 YuDNm}r[
American Express Bank Limited 美国运通银行 ~9ILN~91
American Stock Exchange 美国证券交易所 oDas~0<oh
amortization 摊销 x9CI>l
amount due from banks 存放银行同业的款项 =;xlmn dT,
amount due from banks abroad 存放海外银行同业的款项 %x7l`.) N
amount due from holding companies 控股公司欠款
oAp I/o
amount due from local banks 存放本港银行同业的款项
XC{(O:EG
amount due to banks 银行同业的存款 H\!u5
o&}`
amount due to banks abroad 海外银行同业的存款 'lNl><e-
amount due to holding companies 控股公司存款 g@" 6QA P
amount due to local banks 本港银行同业的存款 Vb X$i!>8
amount due to outport banks 外埠银行同业的存款 _E[{7 "3 }
amount for note issue 发行纸币的款额 Dy^4^ J5+
amount of bond 担保契据的款额 z *>CP
amount of consideration 代价款额 ^q$vyY
amount of contribution 供款数额 Xs
Hl%o8,z
amount of indebtedness 负债款额 `\P :rn95;
amount of principal of the loan 贷款本金额 5cQBqH]
amount of rates chargeable 应征差饷数额 i]L K ,'
amount of share capital 股本额 BmUzsfD
amount of sums assured 承保款额 et ]*
5Y 6
amount of variation 变动幅度 _.06 ^5o
amount of vote 拨款数额 V2]S{!p}k
amount payable 应付款额 <FK7Rz:4T
amount receivable 应收款额 (A &@
<
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z _l3=7R
analysis 分析 9e :E% 2
ancillary risk 附属风险 emS +%6U
annual account 周年帐目；周年帐目报表；年度决算；年结 90aPIs-
annual accounting date 年结日期 %d T%r=%Y
annual allowance 每年免税额；年积金；年度津贴；年津
0I?3@Nz6
annual balance 年度余额 y!!+IeReS
annual disposable income 每年可动用收入 IL:"]`f*
annual estimates 周年预算 Ef `LBAfOO
annual fee 年费 -{b1&
annual general meeting 周年大会 =3SL&
:8
annual growth rate 年增率；每年增长率 Yhw* `"X
annual long-term supplement 长期个案每年补助金 q%:Jmi>
annual pensionable emolument 可供计算退休金的年薪 TcfBfscU
annual report 年报 D#t5* bwK
Annual Report on the Consumer Price Index 《消费物价指数年报》 sqZH k+<%
annual return 周年报表；周年申报表；每年报税表格 *u{.K:.I
Annual Return Rules 《周年报表规则》 }5tn
annual review of consumer prices 每年消费物价回顾 F5<{-{Ky
annual roll-forward basis 逐年延展方式 V!U[N.& $
annual salary 年薪 4!}fCP ty
annual statement 年度报表；年度决算表 8:xQPd?3
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_b GqF8}
annuitant 年金受益人 ycAQP
z}=I
annuity 年金 0~1 P&Qs<
annuity contract 年金合约 B=c^ma
annuity on human life 人寿年金 cT0g, ^&
antecedent debt 先前的债项 S~Hj.
d4/
ante-dated cheque 倒填日期支票 dw4)4_
anticipated expenditure 预期开支 :A{-^qd(
anticipated net profit 预期纯利 ? s ewU9*
anticipated revenue 预期收入 7:j #1N[p
anti-inflation measure 反通货膨胀措施 \%Smp2K
anti-inflationary stance 反通货膨胀立场 )eV40l$
M
apparent deficit 表面赤字 zm .2L
apparent financial solvency 表面偿债能力 x+TNF>%' D
apparent partner 表面合伙人 XbOL/6V ^[
application for personal assessment 个人入息课税申请书 Go67VqJr
application of fund 资金应用 7=AKQ7BB>b
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 8say"Qz
appointed actuary 委任精算师 Cp* n2
appointed auditor 委任核数师；委任审计师 5k(#kyP
appointed trustee 委任的受托人 &L?Dog o
appointer 委任人 |5/[0V-vy
apportioned pro rata 按比例分摊 v: 0i5h&M
apportionment 分配；分摊 *Sf^()5C,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rh
l5r"%
apportionment formula 分摊方程式 IyuT=A~
Ki
apportionment of estate duty 遗产税的分摊 z} \9/`
appraisal 估价；评估 I(CI')Q
appreciable growth 可观增长 ~G
eYB6F
appreciable impact 显着影响 D RIv<=Bt
appreciable increase 可观增长 )AoFd>
appreciation 增值；升值 o%5bg(
appreciation against other currencies 相对其他货币升值 >dl!Ep
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K]oPh:E
appreciation tax 增值税 Y"jDZG?
appropriation 拨款；拨用；拨付 R)C+wTG;
appropriation account 拨款帐目 )p Lq^j
Appropriation Bill 拨款法案 / fq6-;co+
appropriation-in-aid system 补助拨款办法 ?:nZv<
x
approved assets 核准资产 *^u
j(8U
approved basket stock 认可一篮子证券 p o`$^TB^+
approved budget 核准预算 A!kyga6F5
approved charitable donation 认可慈善捐款 w3Ohm7N[
approved charitable institution 认可慈善机构 "p{ '984r<
approved currency 核准货币；认可货币 3$cF)5V f
approved estimates 核准预算 ;^*!<F%t9R
approved estimates of expenditure 核准开支预算 $(R)
=4
approved overseas insurer 核准海外保险人 iFA"m;$
approved overseas trust company 核准海外信托公司 Y eLOd
approved pooled investment fund 核准汇集投资基金 #0D.37R+k
approved provident fund scheme 认可公积金计划 v1 =X =H
approved provision 核准拨款 ]t 3"0
approved redeemable share 核准可赎回股份 z{d5Lrk
approved regional stock 认可地区性证券 `RcNqPY#S
approved retirement scheme 认可退休金计划 %}!}2s.A
approved subordinated loan 核准附属贷款 @;}H<&"
arbitrage 套戥；套汇；套利 }A7qIys$4
arbitrageur 套戥者；套汇者 '5U$`Xe1
arbitrary amount 临时款项 eeZysCy+DY
arrangement 措施；安排；协定 vWH>k+9&X
arrears 欠款 e;5Lv9?C8
arrears of pay 欠付薪酬 PuJ{!S
\T7
arrears of revenue 逾期未收税款；逾期未收的帐项 *"\Q ~ #W
articles of association 组织章程；组织细则；组织章程细则 u&XkbPZ%4c
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d 6EY'*0
ascertainment of profit 确定利润 bl?%:qb.V
"Asia Clear" “亚洲结算系统”
