allotment 分配；配股 (P|k$S?m
allotment notice 股份配售通知；配股通知 1pJ?YV
allotment of shares 股份分配 !~!\=etm
allowable 可获宽免；免税的 2bt).gGm
allowable business loss 可扣除的营业亏损 jVInTR0f[
allowable expenses 可扣税的支出 r [4dGt
allowance 免税额；津贴；备抵；准备金 Y=(%t:#_
allowance for debts 债项的免税额 -5u. Ix3
allowance for depreciation by wear and tear 耗损折旧免税额 8ps1Q2|
allowance for funeral expenses 殡殓费的免税额 .&;:X )
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !I+F8p
allowance for repairs and outgoings 修葺及支出方面的免税额 LR%
P\~
allowance to debtor 给债务人的津贴 U!i @XA%P
alteration of capital 资本更改 I7?s+vyds
alternate trustee 候补受托人 T&u25"QOf
amalgamation 合并 6T-i BJT
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rPkPQn:
ambit of charges 征税范围；收费范围 2U rE>_
amended valuation 经修订的估值 K?gO ]T{6
American Commodities Exchange 美国商品交易所 wd<jh,
Y
American Express Bank Limited 美国运通银行 #)z7&nD
American Stock Exchange 美国证券交易所 a
@i?E0Fr
amortization 摊销 m4 :"c"
amount due from banks 存放银行同业的款项 U{ ZKxE
amount due from banks abroad 存放海外银行同业的款项 jM;?
);Dd
amount due from holding companies 控股公司欠款 z18<r j
amount due from local banks 存放本港银行同业的款项 m:5x"o7)ln
amount due to banks 银行同业的存款 0khAi|PY
amount due to banks abroad 海外银行同业的存款 <~P([5
amount due to holding companies 控股公司存款 n~'cKy )m
amount due to local banks 本港银行同业的存款 G^A }T 3
amount due to outport banks 外埠银行同业的存款 ^#&P Tq>
amount for note issue 发行纸币的款额 C`b)}dY
amount of bond 担保契据的款额 u=& $Z
amount of consideration 代价款额 WlRaD%Q
amount of contribution 供款数额 yPT\9 "/
amount of indebtedness 负债款额 f1X]zk(=W
amount of principal of the loan 贷款本金额 yCZ[z
A
amount of rates chargeable 应征差饷数额 UjcKvF
amount of share capital 股本额 3im2
`n
amount of sums assured 承保款额 & n9 srs
amount of variation 变动幅度 7-2,|(Xg
amount of vote 拨款数额 r)Fd3)e
amount payable 应付款额 jGFDj"Y
amount receivable 应收款额 Z.3*sp0
yv
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v.{I^ =
analysis 分析 <c] ?
ancillary risk 附属风险 cBDOA<]r,
annual account 周年帐目；周年帐目报表；年度决算；年结 AN4(]_ ]
annual accounting date 年结日期 Rq,Fp/
annual allowance 每年免税额；年积金；年度津贴；年津 Xf*}V+&WN
annual balance 年度余额 KK41I 8Mw
annual disposable income 每年可动用收入 2X|nPhNi
annual estimates 周年预算 Yy4l -} "
annual fee 年费 w_9[y
annual general meeting 周年大会 {z
*`*
O@
annual growth rate 年增率；每年增长率 7 ^n{BsN
annual long-term supplement 长期个案每年补助金 )d7U3i
annual pensionable emolument 可供计算退休金的年薪 HVaKy+RU
annual report 年报 1j\ wvPLr
Annual Report on the Consumer Price Index 《消费物价指数年报》 QI{<q<
annual return 周年报表；周年申报表；每年报税表格 &WHK|bl
Annual Return Rules 《周年报表规则》 6M X4h
annual review of consumer prices 每年消费物价回顾 8npjQ;%4>
annual roll-forward basis 逐年延展方式 ErY-`8U"
annual salary 年薪 mFJb9 ,
annual statement 年度报表；年度决算表 \!!1 o+#1j
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 A\T9>z^k
annuitant 年金受益人 ^9 {r2d&c
annuity 年金 Qm2(Z8Gh
annuity contract 年金合约 [eZ'h8
annuity on human life 人寿年金 T8 \%+3e.
antecedent debt 先前的债项 ~=9]M.$
ante-dated cheque 倒填日期支票
Sn-D|Z
anticipated expenditure 预期开支 ~ Pi CA
anticipated net profit 预期纯利 C5&+ 1V rP
anticipated revenue 预期收入 m_,j)A%
anti-inflation measure 反通货膨胀措施 d{~Qd|<rr
anti-inflationary stance 反通货膨胀立场 \aB"D=P\ok
apparent deficit 表面赤字 Zm#qW2a]P
apparent financial solvency 表面偿债能力 .p
/VRlLU
apparent partner 表面合伙人 #Q$`3rr
application for personal assessment 个人入息课税申请书 (*
dJ
application of fund 资金应用 .9KW| (uW
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 r:9H>4m
appointed actuary 委任精算师 %LBT:Aw
appointed auditor 委任核数师；委任审计师 7kH
GU
appointed trustee 委任的受托人 2~q(?wY
appointer 委任人 iYl$2
5k/1
apportioned pro rata 按比例分摊 ^9xsbv
B0
apportionment 分配；分摊 kH>^3( Q\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WDQw)EUl&
apportionment formula 分摊方程式 ~.f[K{h8
apportionment of estate duty 遗产税的分摊 k
ks
?S',
appraisal 估价；评估 Y~uqKb;A
appreciable growth 可观增长 6 jo+i [h
appreciable impact 显着影响 2mVLR;s{_
appreciable increase 可观增长 ?*A"#0
appreciation 增值；升值 ybgAy J{J<
appreciation against other currencies 相对其他货币升值 >W?7a:#,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~[9(}UM
appreciation tax 增值税 X^ZUm
appropriation 拨款；拨用；拨付 NZ?| #5 3
appropriation account 拨款帐目 {GM8}M~D&
Appropriation Bill 拨款法案 @AAkE
Wo)_
appropriation-in-aid system 补助拨款办法 "f3KE=cUm
approved assets 核准资产 Ax"I$6 n>
approved basket stock 认可一篮子证券 ZeP3
Yjr3
approved budget 核准预算 N~@ VZbS(6
approved charitable donation 认可慈善捐款 V0'
_PR@;
approved charitable institution 认可慈善机构 6N]V.;0_5
approved currency 核准货币；认可货币 mB ]Y;R<
approved estimates 核准预算 PmT,*C` /X
approved estimates of expenditure 核准开支预算 5N4[hQrVJ
approved overseas insurer 核准海外保险人 y6 !Zt}m
approved overseas trust company 核准海外信托公司 I\peO /w
approved pooled investment fund 核准汇集投资基金 qvhol
approved provident fund scheme 认可公积金计划 kFF)6z:2
approved provision 核准拨款 7+^4v (s
approved redeemable share 核准可赎回股份 ?{M!syD<
approved regional stock 认可地区性证券 k7ODQ(*v
approved retirement scheme 认可退休金计划 ~TEKxgU
approved subordinated loan 核准附属贷款 60St99@O
arbitrage 套戥；套汇；套利 j2"Y{6c
arbitrageur 套戥者；套汇者 MX#MDA-4
arbitrary amount 临时款项 $>mTPNF
arrangement 措施；安排；协定
.4-I^W"1
arrears 欠款 hSyA;*)
U
arrears of pay 欠付薪酬 h2C1'+Q{9
arrears of revenue 逾期未收税款；逾期未收的帐项 58 Rmq/6s
articles of association 组织章程；组织细则；组织章程细则 9Ucn
6[W
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Obm@2;^g6
ascertainment of profit 确定利润 Z/@%MEU[zl
"Asia Clear" “亚洲结算系统”
