allotment 分配；配股 v l?fCO
allotment notice 股份配售通知；配股通知 T
'9M
allotment of shares 股份分配 j&b<YPZ
allowable 可获宽免；免税的 :9(w~bB9$
allowable business loss 可扣除的营业亏损 prB :
E[1
allowable expenses 可扣税的支出 ca,c+5
allowance 免税额；津贴；备抵；准备金 &vIj(e9Y
allowance for debts 债项的免税额 }WF6w +
allowance for depreciation by wear and tear 耗损折旧免税额 XpA|
<s
allowance for funeral expenses 殡殓费的免税额 \ jS^+Xf?^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CK_\K,xVT
allowance for repairs and outgoings 修葺及支出方面的免税额 : qV|rih_Q
allowance to debtor 给债务人的津贴 4VkJtu5
alteration of capital 资本更改 F5M{`:/
alternate trustee 候补受托人 ]BTISaL-R
amalgamation 合并 =/ \l=*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Hq>rK`
ambit of charges 征税范围；收费范围 &4)PW\ioY
amended valuation 经修订的估值 v+dT7* ^@
American Commodities Exchange 美国商品交易所 23opaX5V=
American Express Bank Limited 美国运通银行 5bsv05=e
American Stock Exchange 美国证券交易所 T b*Q4:r"
amortization 摊销 2uMSeSx$
amount due from banks 存放银行同业的款项 &ha <p
j~
amount due from banks abroad 存放海外银行同业的款项 W 9bpKmc
amount due from holding companies 控股公司欠款 AboRuHQ
amount due from local banks 存放本港银行同业的款项 E~8J<g E
amount due to banks 银行同业的存款 K
qNsCT+j
amount due to banks abroad 海外银行同业的存款 ^ ,[gO#hgz
amount due to holding companies 控股公司存款 z ^y -A ?
amount due to local banks 本港银行同业的存款 q~X}&}UT
amount due to outport banks 外埠银行同业的存款 zOJzQZ~
amount for note issue 发行纸币的款额 >R.!Qze\G
amount of bond 担保契据的款额 cCIs~*
D
amount of consideration 代价款额 h(^[WSa
amount of contribution 供款数额 Lo" s12fr
amount of indebtedness 负债款额 U]ZI_[\'U
amount of principal of the loan 贷款本金额 eO{2rV45O
amount of rates chargeable 应征差饷数额 `[x'EJp#
amount of share capital 股本额 [.;8G
MW
amount of sums assured 承保款额 L_!} R
amount of variation 变动幅度 qVd s
2
amount of vote 拨款数额 _cJ\A0h^
amount payable 应付款额 t3!~= U
amount receivable 应收款额 ("=24R=a
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 18y'#<X!
analysis 分析 ^a#W|-:
ancillary risk 附属风险 -or)NE
annual account 周年帐目；周年帐目报表；年度决算；年结 'ztY>KV j
annual accounting date 年结日期 8Z
0@-8vi
annual allowance 每年免税额；年积金；年度津贴；年津 ;3Q3!+%j
annual balance 年度余额 *4l6+#W
annual disposable income 每年可动用收入 T\Jm=+]c!
annual estimates 周年预算 PW9tZx#
annual fee 年费 AO8%!+"_
annual general meeting 周年大会 \JNWL yw
annual growth rate 年增率；每年增长率 'jKCAU5/0;
annual long-term supplement 长期个案每年补助金 2V$YZS w6q
annual pensionable emolument 可供计算退休金的年薪 cOP%R_ak?
annual report 年报 1#2L9Bi
Annual Report on the Consumer Price Index 《消费物价指数年报》 8=mx5Gwz -
annual return 周年报表；周年申报表；每年报税表格 l585L3i
Annual Return Rules 《周年报表规则》 xB}B1H%
annual review of consumer prices 每年消费物价回顾 cn'r BY
annual roll-forward basis 逐年延展方式 *C^T
CyBK;
annual salary 年薪 hr
g'Z5n
annual statement 年度报表；年度决算表 X
u
>]$+u#
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 &VVvZ@X ;
annuitant 年金受益人 gyC Xv0*z
annuity 年金 dAjm4F -
annuity contract 年金合约 lK#uya g
annuity on human life 人寿年金 }/7rA)_
antecedent debt 先前的债项 jf&
oN]sZ
ante-dated cheque 倒填日期支票 3[%n@i4H|
anticipated expenditure 预期开支 <"LA70Hkk
anticipated net profit 预期纯利 @%6"xnb `
anticipated revenue 预期收入 |1/?>=dDm
anti-inflation measure 反通货膨胀措施 O{=@c96rl
anti-inflationary stance 反通货膨胀立场 ~B`H5#
apparent deficit 表面赤字 Lx3`.F\mG
apparent financial solvency 表面偿债能力 7#9 fcfL
apparent partner 表面合伙人 '^.3}N{Fo
application for personal assessment 个人入息课税申请书 "GAKi}y">v
application of fund 资金应用 g<i>252>
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 i6E ~]&~.v
appointed actuary 委任精算师 1xU) nXXb
appointed auditor 委任核数师；委任审计师 4o( Q
+6m
appointed trustee 委任的受托人 x |3G}[=
appointer 委任人
$X rX(l5
apportioned pro rata 按比例分摊 tSaD =# v
apportionment 分配；分摊 44UN*_qG
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cUU"*bA#
apportionment formula 分摊方程式
=#vU$ ~a
apportionment of estate duty 遗产税的分摊 smuQ1.b
appraisal 估价；评估 sQT<I]e
appreciable growth 可观增长 * YT v"
appreciable impact 显着影响 gq)uv`3
appreciable increase 可观增长 }kk[l vhJ
appreciation 增值；升值 }9L;|ul6
appreciation against other currencies 相对其他货币升值 <rNz&;m}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K )9f\1\
appreciation tax 增值税 !]# ;'
appropriation 拨款；拨用；拨付 ?O/!pUAu
appropriation account 拨款帐目 kJ B u7
Appropriation Bill 拨款法案 e]smnf
appropriation-in-aid system 补助拨款办法 v79\( BX
approved assets 核准资产 \B8[UZA.&
approved basket stock 认可一篮子证券 \-:4TuU
approved budget 核准预算 VqdR
approved charitable donation 认可慈善捐款 6am<V]Hw0F
approved charitable institution 认可慈善机构 q_0 ,K OGW
approved currency 核准货币；认可货币 C0'_bTfB
approved estimates 核准预算 Oa7jLz'i
approved estimates of expenditure 核准开支预算 c nV2}U/\
approved overseas insurer 核准海外保险人 dxF)) Z
approved overseas trust company 核准海外信托公司 Qx77%L4
approved pooled investment fund 核准汇集投资基金 <7J\8JR&=
approved provident fund scheme 认可公积金计划 Ba;tE F{X
approved provision 核准拨款 H`8}w{ ft&
approved redeemable share 核准可赎回股份 w'P !<JaZ
approved regional stock 认可地区性证券 _U%2J4T2
approved retirement scheme 认可退休金计划 \v([,tiW%
approved subordinated loan 核准附属贷款 ~a. ei^r
arbitrage 套戥；套汇；套利 IL<@UWs6
arbitrageur 套戥者；套汇者 6>/g`%`N
arbitrary amount 临时款项 h, P#)^"
arrangement 措施；安排；协定 K=;oZYNd
arrears 欠款 =' #yG(h
arrears of pay 欠付薪酬 }<G#bh6;Q
arrears of revenue 逾期未收税款；逾期未收的帐项 (hIy31Pf
articles of association 组织章程；组织细则；组织章程细则 KoTQc0b!
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t
x#(K# /
ascertainment of profit 确定利润 0 I[3%Q {
"Asia Clear" “亚洲结算系统”
