财经字典解说.doc

A share Ａ股；甲类股份 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 在线项目支出；经常预算支出 above-the-line receipt 在线项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 absolute guideline figure 绝对准则数字 absolute order of discharge 绝对破产解除令 absolutely vested interest 绝对既得权益 ACB Finance Limited 亚洲商业财务有限公司 acceptable form of reciprocity 合理的互惠条件 accretion 增值；添加 alienation 让与；让渡；转让 alimony 生活费；赡养费 allowable business loss 可扣除的营业亏损 allowable expenses 可扣税的支出 allowance for debts 债项的免税额 allowance for depreciation by wear and tear 耗损折旧免税额 allowance for funeral expenses 殡殓费的免税额 allowance for inflation 为通货膨胀而预留的款项；通胀准备金 allowance for repairs and outgoings 修葺及支出方面的免税额 allowance to debtor 给债务人的津贴 alteration of capital 资本更改 alternate trustee 候补受托人 amalgamation 合并 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ambit of charges 征税范围；收费范围 amount due from banks 存放银行同业的款项 amount due from banks abroad 存放海外银行同业的款项 amount due from holding companies 控股公司欠款 amount due from local banks 存放本港银行同业的款项 amount due to banks 银行同业的存款 ancillary risk 附属风险 annual disposable income 每年可动用收入 annual review of consumer prices 每年消费物价回顾 annual roll-forward basis 逐年延展方式 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 annuitant 年金受益人 antecedent debt 先前的债项 ante-dated cheque 倒填日期支票 anti-inflationary stance 反通货膨胀立场 apparent deficit 表面赤字 apparent financial solvency 表面偿债能力 apparent partner 表面合伙人 application for personal assessment 个人入息课税申请书 application of fund 资金应用 application to release as liquidator and to destruct the books of accounts and document． 申请免 除清盘人职务及毁灭帐簿与文件 appointed actuary 委任精算师 appointed auditor 委任核数师；委任审计师 appointed trustee 委任的受托人 appointer 委任人 apportioned pro rata 按比例分摊 apportionment 分配；分摊 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 apportionment formula 分摊方程式 apportionment of estate duty 遗产税的分摊 appraisal 估价；评估 appreciable growth 可观增长 appreciable impact 显著影响 appreciable increase 可观增长 appreciation 增值；升值 appreciation against other currencies 相对其