allotment 分配；配股 `>1"v9eF
allotment notice 股份配售通知；配股通知 0 `KB|=>
allotment of shares 股份分配 5pBQ~m3
allowable 可获宽免；免税的 rpgr5>
allowable business loss 可扣除的营业亏损 0.}Um
allowable expenses 可扣税的支出 <bwsK,C
allowance 免税额；津贴；备抵；准备金 8QeM6;^/5
allowance for debts 债项的免税额 ?Jlz{ms I
allowance for depreciation by wear and tear 耗损折旧免税额 'JBf*p".
allowance for funeral expenses 殡殓费的免税额 UC, 43 z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y2
&N#~l*
allowance for repairs and outgoings 修葺及支出方面的免税额 -$(,&qyk
allowance to debtor 给债务人的津贴 1@nGD<,.
alteration of capital 资本更改 qzVmsxBNP
alternate trustee 候补受托人 y@;4F n/
amalgamation 合并 fb5]ee c
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fq){?hk~O
ambit of charges 征税范围；收费范围 M- !eL<
amended valuation 经修订的估值 BX|+"AeF
American Commodities Exchange 美国商品交易所 E6SGK,f0 D
American Express Bank Limited 美国运通银行 OQ$77]XtvL
American Stock Exchange 美国证券交易所 ! af35WF
amortization 摊销 !*:Zcg?7n
amount due from banks 存放银行同业的款项 w#Y <~W&
amount due from banks abroad 存放海外银行同业的款项 }2.^n{Y
amount due from holding companies 控股公司欠款 OC z WP,
amount due from local banks 存放本港银行同业的款项 um @RaU
amount due to banks 银行同业的存款 ExDH@Lb
amount due to banks abroad 海外银行同业的存款 G
1{ F_
amount due to holding companies 控股公司存款
0gBD
amount due to local banks 本港银行同业的存款 "h/{YjUS
amount due to outport banks 外埠银行同业的存款 -{>Nrx|
amount for note issue 发行纸币的款额 H1uNlPT
amount of bond 担保契据的款额 "
}@QL`
amount of consideration 代价款额 4-`C !q
amount of contribution 供款数额 (9h{7<wD`
amount of indebtedness 负债款额 C#X0Cn0ln
amount of principal of the loan 贷款本金额 G?)vqmJ%
amount of rates chargeable 应征差饷数额 = KwG;25hX
amount of share capital 股本额 "t+VF 4r
amount of sums assured 承保款额 o y! W$ ?6
amount of variation 变动幅度 jNN$/ZWm
amount of vote 拨款数额 x. r~e)x=
amount payable 应付款额 J{=by]-rD,
amount receivable 应收款额 >JFAE5tj&2
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D"F5-s7
analysis 分析 }-m/
'Q
ancillary risk 附属风险 >2 gemTy
annual account 周年帐目；周年帐目报表；年度决算；年结 $4`RJ{ZJw]
annual accounting date 年结日期 EA 4a Z6%
annual allowance 每年免税额；年积金；年度津贴；年津 CTt3W>'=+
annual balance 年度余额 9hI4',(rE
annual disposable income 每年可动用收入 g 2 uc+p
annual estimates 周年预算 `LL #Ai a
annual fee 年费 KIdln dGs
annual general meeting 周年大会 8
=Di+r
annual growth rate 年增率；每年增长率 od |w)?16
annual long-term supplement 长期个案每年补助金 !`vm7FN"u
annual pensionable emolument 可供计算退休金的年薪 7ZHM;_
-
annual report 年报 + )?1F
Annual Report on the Consumer Price Index 《消费物价指数年报》 OvU]|4h
annual return 周年报表；周年申报表；每年报税表格 g% :Q86u
Annual Return Rules 《周年报表规则》 HoGrvt<:.P
annual review of consumer prices 每年消费物价回顾 w,]cFT
annual roll-forward basis 逐年延展方式 ]yN]^% PYH
annual salary 年薪 i% k`/X;
annual statement 年度报表；年度决算表 /reSU 2
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mFOuE
5
annuitant 年金受益人 \$s<G|<P
annuity 年金 %;9f$:U
annuity contract 年金合约 8ON$M=Ze$
annuity on human life 人寿年金 )cB00* /
antecedent debt 先前的债项 H E+y1f]
ante-dated cheque 倒填日期支票 #KZ- "$
anticipated expenditure 预期开支 aYe,5dK>
anticipated net profit 预期纯利 {m F:
m5e
anticipated revenue 预期收入 $lci{D32,
anti-inflation measure 反通货膨胀措施 ?<,9X06dP
anti-inflationary stance 反通货膨胀立场 0 8vA;6zt
apparent deficit 表面赤字 fR!'i):u
apparent financial solvency 表面偿债能力 Os 9 xZ
apparent partner 表面合伙人 ="3Hc=1?R
application for personal assessment 个人入息课税申请书 3*64)Ol7t]
application of fund 资金应用 '=@O]7o~
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 ]*U\ gm%
appointed actuary 委任精算师 It!%
/Y5
appointed auditor 委任核数师；委任审计师 2t\a/QE)E
appointed trustee 委任的受托人 =ji p* E^
appointer 委任人 pox\Gu~.0
apportioned pro rata 按比例分摊 ?stx3s
Z
apportionment 分配；分摊 ^V v7u@y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qX`?4"4
apportionment formula 分摊方程式 !Pt| Hk dr
apportionment of estate duty 遗产税的分摊 #\iQ`Q<B
appraisal 估价；评估 rE[*i q,#
appreciable growth 可观增长 ^~|P[}
appreciable impact 显着影响 k}l5v)m
appreciable increase 可观增长 $I~=t{;"XV
appreciation 增值；升值 X1!m ]s(I
appreciation against other currencies 相对其他货币升值 ow]S 3[07
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ):jK sP
,
appreciation tax 增值税 ;%odN
d
appropriation 拨款；拨用；拨付 m C_v!nL.
appropriation account 拨款帐目 MOP
%vS
Appropriation Bill 拨款法案 +w:[By"
appropriation-in-aid system 补助拨款办法 wx
BQ#OE
approved assets 核准资产 lQ!ukl)
approved basket stock 认可一篮子证券 { ; );E
approved budget 核准预算 &6FRw0GX
approved charitable donation 认可慈善捐款 3>yb$ZU"-
approved charitable institution 认可慈善机构 bSU9 s
g \
approved currency 核准货币；认可货币 %JBp~"
approved estimates 核准预算 {%^q8l4j
approved estimates of expenditure 核准开支预算 J %jf uj
approved overseas insurer 核准海外保险人 YN9ug3O+
approved overseas trust company 核准海外信托公司 %#2[3N{
approved pooled investment fund 核准汇集投资基金 S%-L!V ,
approved provident fund scheme 认可公积金计划 =G;whd}]
approved provision 核准拨款 8},!t\j#]
approved redeemable share 核准可赎回股份 W@AZ<(RI:
approved regional stock 认可地区性证券 :D} xT]
approved retirement scheme 认可退休金计划 ='T<jV`evu
approved subordinated loan 核准附属贷款 i*..]!7e
arbitrage 套戥；套汇；套利 U:c!9uhp
arbitrageur 套戥者；套汇者 BQ,]]}e43z
arbitrary amount 临时款项 [G+M94[A
arrangement 措施；安排；协定 }:5r# Cd
arrears 欠款 7 = u\D
arrears of pay 欠付薪酬 "]JE]n}Ulg
arrears of revenue 逾期未收税款；逾期未收的帐项 +*a:\b" fx
articles of association 组织章程；组织细则；组织章程细则 [{ K$sd
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -OZ Xl
ascertainment of profit 确定利润 !FZb3U@
"Asia Clear" “亚洲结算系统”
