allotment 分配；配股 f@sC~A. 9\
allotment notice 股份配售通知；配股通知 xxGm T.&
allotment of shares 股份分配 WrP
+n
allowable 可获宽免；免税的 xWLZlUHEu
allowable business loss 可扣除的营业亏损 >s%Db<(P=
allowable expenses 可扣税的支出 /5 z+N(RFC
allowance 免税额；津贴；备抵；准备金 U<Oc&S{]*
allowance for debts 债项的免税额 WX Fm'5V r
allowance for depreciation by wear and tear 耗损折旧免税额 /CALX wL
allowance for funeral expenses 殡殓费的免税额 {GtX:v#
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Qi\]='C
allowance for repairs and outgoings 修葺及支出方面的免税额 9>{ml&$
allowance to debtor 给债务人的津贴 )d [n- Si
alteration of capital 资本更改 +;+G+Tn
alternate trustee 候补受托人 G5hRx@vfrL
amalgamation 合并 dpz@T>MS=
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B}q G-}(V
ambit of charges 征税范围；收费范围 M8lw;
(
amended valuation 经修订的估值 ` U0XvWPr[
American Commodities Exchange 美国商品交易所 @ws&W=NQ
American Express Bank Limited 美国运通银行 q?frt3o
American Stock Exchange 美国证券交易所 a[ ;L +
amortization 摊销 x S,F
DPA
amount due from banks 存放银行同业的款项 uou
"s9
amount due from banks abroad 存放海外银行同业的款项 z*HM_u
amount due from holding companies 控股公司欠款 U/FysN_N!
amount due from local banks 存放本港银行同业的款项 /%&5Iq\:vA
amount due to banks 银行同业的存款 8 Z}%,G*n
amount due to banks abroad 海外银行同业的存款 y ;mk]
amount due to holding companies 控股公司存款 (KO]>!t
amount due to local banks 本港银行同业的存款 t=lDN'\P
amount due to outport banks 外埠银行同业的存款 86LE
)z
amount for note issue 发行纸币的款额 @ n qM#
amount of bond 担保契据的款额 Y 4YZM
amount of consideration 代价款额 b~ )@e9
amount of contribution 供款数额 ^vm6JWwN0B
amount of indebtedness 负债款额 'Rnzu0<lF
amount of principal of the loan 贷款本金额 =
1veO0
amount of rates chargeable 应征差饷数额 .{eMN[ n@
amount of share capital 股本额 UDZ0ne0-
amount of sums assured 承保款额 @G
XKqi
amount of variation 变动幅度 q4X( _t
amount of vote 拨款数额 !Th5x2
amount payable 应付款额 1N65 M=)
amount receivable 应收款额 IqlCl>_j
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R KzO$T
analysis 分析 z}}
P+P/
ancillary risk 附属风险 ;t>4VA
annual account 周年帐目；周年帐目报表；年度决算；年结 '<,Dz=
annual accounting date 年结日期 T!?tyW
annual allowance 每年免税额；年积金；年度津贴；年津 0"j:-
1
annual balance 年度余额 z - 3.%P2g
annual disposable income 每年可动用收入 $+2QbEk &-
annual estimates 周年预算 NxA4*_|H9
annual fee 年费 *Mg@j;+ 5s
annual general meeting 周年大会 ;HYEJ3
annual growth rate 年增率；每年增长率 |[r7B*fw
annual long-term supplement 长期个案每年补助金 5{W Aw !
annual pensionable emolument 可供计算退休金的年薪 R68:=E
4
annual report 年报 +<$nZ=,hsy
Annual Report on the Consumer Price Index 《消费物价指数年报》 )AEtW[~D
annual return 周年报表；周年申报表；每年报税表格 ObZhQ.&
Annual Return Rules 《周年报表规则》 E"[p_ALdC
annual review of consumer prices 每年消费物价回顾 h+Lpj^<2a
annual roll-forward basis 逐年延展方式 ^?]-Q*w3Qs
annual salary 年薪 )Vy
0V=
annual statement 年度报表；年度决算表 W'Ew!]Q3
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 Y(aUB$"
annuitant 年金受益人 LV 1drc
annuity 年金 zrSYLG
annuity contract 年金合约 W=g'Xu!|!2
annuity on human life 人寿年金 2aR9vmR
antecedent debt 先前的债项 L9^ M?.a
ante-dated cheque 倒填日期支票 izcjI.3e,
anticipated expenditure 预期开支 s% rmfIp"
anticipated net profit 预期纯利 e[Vk+Te7
anticipated revenue 预期收入
{ d#sZT
anti-inflation measure 反通货膨胀措施 Yx,E5}-
anti-inflationary stance 反通货膨胀立场 #mJRL[V5^
apparent deficit 表面赤字 96;5
apparent financial solvency 表面偿债能力 \7h>9}wGf
apparent partner 表面合伙人 E ,ilJl\
application for personal assessment 个人入息课税申请书 G2y1S/
application of fund 资金应用 kWa5=BW2f
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 &2.DZ),L
appointed actuary 委任精算师 ^B%ki
appointed auditor 委任核数师；委任审计师 |Wa.W0
A
appointed trustee 委任的受托人 Is6}VL bB
appointer 委任人 y5*zyd
apportioned pro rata 按比例分摊 [%yj'
)R/
apportionment 分配；分摊 V= &M\58
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c zT2f
apportionment formula 分摊方程式 }&L%c>
apportionment of estate duty 遗产税的分摊 9fs-|E[ 5
appraisal 估价；评估 ,?jc0L.'r]
appreciable growth 可观增长 7l/ZRz }1
appreciable impact 显着影响 }8YY8|]LI
appreciable increase 可观增长 >}+R+''nR
appreciation 增值；升值 I
YtiX
appreciation against other currencies 相对其他货币升值 A4rMJ+!5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Tc"J(GWG
appreciation tax 增值税
SmDNN^GR
appropriation 拨款；拨用；拨付 #Vmf
6
appropriation account 拨款帐目 dg~lz8 0
Appropriation Bill 拨款法案 P RUl-v
appropriation-in-aid system 补助拨款办法 i?b9
zn
approved assets 核准资产 qs\Cwn!
approved basket stock 认可一篮子证券 }%PK %/ zI
approved budget 核准预算 ?Bq^#i |m
approved charitable donation 认可慈善捐款 "l-#v|
54
approved charitable institution 认可慈善机构 3O-vO= D
approved currency 核准货币；认可货币 lw~
V
approved estimates 核准预算 J2
)h":2
approved estimates of expenditure 核准开支预算 |q j"p
approved overseas insurer 核准海外保险人 /TPtPq<7:#
approved overseas trust company 核准海外信托公司 '
=5B
approved pooled investment fund 核准汇集投资基金 jTg~]PQ^
approved provident fund scheme 认可公积金计划 PW5)") z
approved provision 核准拨款 !x
~s`z
approved redeemable share 核准可赎回股份 9.xRDk
approved regional stock 认可地区性证券 U/A iI;Ne
approved retirement scheme 认可退休金计划 PC L
;Z
approved subordinated loan 核准附属贷款 RR:%"4 M
arbitrage 套戥；套汇；套利 ;a>u7rw
arbitrageur 套戥者；套汇者 } LC
arbitrary amount 临时款项 ^$%
Sg//
arrangement 措施；安排；协定 Ye$j43b
arrears 欠款 ?ZGsh7<k
arrears of pay 欠付薪酬 {PxF G<^U
arrears of revenue 逾期未收税款；逾期未收的帐项 ORF:~5[YS`
articles of association 组织章程；组织细则；组织章程细则 *U%3 [6hm
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (p12
=EB<
ascertainment of profit 确定利润 uY>M3h#qx
"Asia Clear" “亚洲结算系统”
