allotment 分配；配股 P"k,[ZQ
allotment notice 股份配售通知；配股通知 V5]:^=
allotment of shares 股份分配 B=hJ*
;:p
allowable 可获宽免；免税的 eo'C)j# U
allowable business loss 可扣除的营业亏损 DZ&AwF
allowable expenses 可扣税的支出 6N'HXL UlQ
allowance 免税额；津贴；备抵；准备金 LJBDB6
allowance for debts 债项的免税额 G9jlpf5>
allowance for depreciation by wear and tear 耗损折旧免税额 #mbl4a
allowance for funeral expenses 殡殓费的免税额 kA(q-Re$B*
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BX
X1G
allowance for repairs and outgoings 修葺及支出方面的免税额
+( V+XT
allowance to debtor 给债务人的津贴 p&(~c/0
alteration of capital 资本更改 0:k ~ lz
alternate trustee 候补受托人 *,oZ] !
amalgamation 合并
b6gD*w <
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U4,hEnJBT
ambit of charges 征税范围；收费范围 QLAyX*%B
amended valuation 经修订的估值 M ^~
American Commodities Exchange 美国商品交易所 !FR1yO'd >
American Express Bank Limited 美国运通银行 k<\] ={ |=
American Stock Exchange 美国证券交易所 aoS]Qp
amortization 摊销 |cq%eN
amount due from banks 存放银行同业的款项 1@A*Jj[R%
amount due from banks abroad 存放海外银行同业的款项 ~*uxKEH
amount due from holding companies 控股公司欠款 m#(v e1E
amount due from local banks 存放本港银行同业的款项 7`6JK
amount due to banks 银行同业的存款 c}g:vh
amount due to banks abroad 海外银行同业的存款 d
3 } 'J
amount due to holding companies 控股公司存款 5zsXqBG
amount due to local banks 本港银行同业的存款 g@ 7j<UY
amount due to outport banks 外埠银行同业的存款 Dw C8?s*2H
amount for note issue 发行纸币的款额 Q przlxB
amount of bond 担保契据的款额 3a#j&]
amount of consideration 代价款额 Y&_1U/}h
amount of contribution 供款数额 hy|X(m
amount of indebtedness 负债款额 cP MUu9du
amount of principal of the loan 贷款本金额 _G5M Q% z
amount of rates chargeable 应征差饷数额 hDs.4MZC`
amount of share capital 股本额 me`( J y<
amount of sums assured 承保款额 )SYZ*=ezl.
amount of variation 变动幅度 y i/jZX
amount of vote 拨款数额 iXDQ2& gE*
amount payable 应付款额 P
=9Zm
amount receivable 应收款额 B.J4}Ua
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VClw!bm
analysis 分析 }qOC*k:
ancillary risk 附属风险 _[W`!#"
annual account 周年帐目；周年帐目报表；年度决算；年结 C&ivjFf
annual accounting date 年结日期 DqHVc)9
annual allowance 每年免税额；年积金；年度津贴；年津 #Rdq^TGMi;
annual balance 年度余额
]=g |e
annual disposable income 每年可动用收入 < ~Tl x:
annual estimates 周年预算 =}~h bPJM
annual fee 年费 *ad"3>
annual general meeting 周年大会 3f :I<S7
annual growth rate 年增率；每年增长率 B$ )6X
annual long-term supplement 长期个案每年补助金 [\&Mo]"0
annual pensionable emolument 可供计算退休金的年薪 ]-aeoa
#
annual report 年报 {q:o}<-L+
Annual Report on the Consumer Price Index 《消费物价指数年报》 c# e_Fs
annual return 周年报表；周年申报表；每年报税表格 5!* 5mtI
Annual Return Rules 《周年报表规则》 VQvl
,'z
annual review of consumer prices 每年消费物价回顾 B"I> mw
annual roll-forward basis 逐年延展方式 VPTT* a`
annual salary 年薪 )Oz( <vxw
annual statement 年度报表；年度决算表 ?WX&,ew~
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 w%k )J{\
annuitant 年金受益人 Al`[Iu&
annuity 年金 9Yowz]')
annuity contract 年金合约 hqY9\,.C
annuity on human life 人寿年金 (r.{v@h,dV
antecedent debt 先前的债项 sHrpBm&O4
ante-dated cheque 倒填日期支票 aM9St
!i
anticipated expenditure 预期开支 va8V{q@t'
anticipated net profit 预期纯利 #?i#q%q
anticipated revenue 预期收入 |Tz4 xTK
anti-inflation measure 反通货膨胀措施 k[ Iwxl;/
anti-inflationary stance 反通货膨胀立场 kI3-G~2
apparent deficit 表面赤字 d/(=q
apparent financial solvency 表面偿债能力 q9oF8&O,
apparent partner 表面合伙人 Y(SgfWeK@1
application for personal assessment 个人入息课税申请书 8 8U4I
application of fund 资金应用 h& (@gU`A
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 @X/S
h:
appointed actuary 委任精算师 "=<l Pi
appointed auditor 委任核数师；委任审计师 9VN
@
M
appointed trustee 委任的受托人 *<U&DOYV:
appointer 委任人 h{sW $WA
apportioned pro rata 按比例分摊 KX)xCR~
apportionment 分配；分摊 $YS D%/c
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o oIMN =
apportionment formula 分摊方程式 .KT+,Y
apportionment of estate duty 遗产税的分摊 &U xN.vl
appraisal 估价；评估 Ytx+7OLe
appreciable growth 可观增长 FzpWT-jnDd
appreciable impact 显着影响 4 _N)1u !
appreciable increase 可观增长 _u;^w}0
appreciation 增值；升值 `CK;,>i
appreciation against other currencies 相对其他货币升值 s80_e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %1VMwqC]E
appreciation tax 增值税 d!KX.K\NM,
appropriation 拨款；拨用；拨付 9$Mi/eLG2N
appropriation account 拨款帐目 &,."=G
Appropriation Bill 拨款法案 =b% J@}m`&
appropriation-in-aid system 补助拨款办法 y=vH8D]%X
approved assets 核准资产
OV8b~k4=
approved basket stock 认可一篮子证券 hCT%1R}rKr
approved budget 核准预算 \-s) D#Y;r
approved charitable donation 认可慈善捐款 NTL#!
approved charitable institution 认可慈善机构 MmWJYF=
approved currency 核准货币；认可货币 X=\ #n-*
approved estimates 核准预算 I I>2\d|
approved estimates of expenditure 核准开支预算 R|+R4'
approved overseas insurer 核准海外保险人 I9F[b#'Pn
approved overseas trust company 核准海外信托公司 P1)
80<t
approved pooled investment fund 核准汇集投资基金 U-FA^ c;
approved provident fund scheme 认可公积金计划 j|`{
1`'
approved provision 核准拨款 ;7`<.y
approved redeemable share 核准可赎回股份 \;7 DS:d@
approved regional stock 认可地区性证券 U*&ZQw
approved retirement scheme 认可退休金计划 &vMH
AZd
approved subordinated loan 核准附属贷款 5h:SH]tn8]
arbitrage 套戥；套汇；套利 7-o=E =
arbitrageur 套戥者；套汇者 }=;>T)QmMO
arbitrary amount 临时款项 km c9P&
arrangement 措施；安排；协定 @5?T]V g
arrears 欠款 "j a0,%3
arrears of pay 欠付薪酬 u\e #_*>
arrears of revenue 逾期未收税款；逾期未收的帐项 -/gS s<"
articles of association 组织章程；组织细则；组织章程细则 3yKI2en "
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9uS 7G *
ascertainment of profit 确定利润 6ZG)`u".("
"Asia Clear" “亚洲结算系统”
