allotment 分配；配股 S(hT3MAW
allotment notice 股份配售通知；配股通知 )F%zT[Auph
allotment of shares 股份分配 &^])iG,Ew
allowable 可获宽免；免税的 n,%/cU l
allowable business loss 可扣除的营业亏损 + ZPn[|
allowable expenses 可扣税的支出 u$y5?n|
allowance 免税额；津贴；备抵；准备金 Mt(;7q@1c
allowance for debts 债项的免税额 (Z at|R.F
allowance for depreciation by wear and tear 耗损折旧免税额 * vIC9./
allowance for funeral expenses 殡殓费的免税额 '=>l& ;
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oJVpJA0IA
allowance for repairs and outgoings 修葺及支出方面的免税额 5t[7taLX\
allowance to debtor 给债务人的津贴 QhmOO-Z?
alteration of capital 资本更改 f5hf<R),A
alternate trustee 候补受托人 $3{ I'r]
amalgamation 合并 3("E5lI(g:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e>< ,WM,e
ambit of charges 征税范围；收费范围 N##-
vV
amended valuation 经修订的估值 %jj \w>
American Commodities Exchange 美国商品交易所 S)G*+)
American Express Bank Limited 美国运通银行 %1%@L7wP>
American Stock Exchange 美国证券交易所 1Et{lrgh
f
amortization 摊销 p"=8{LrO
amount due from banks 存放银行同业的款项 Y .\<P*iO
amount due from banks abroad 存放海外银行同业的款项 }y
#aO
amount due from holding companies 控股公司欠款 >I;J!{
amount due from local banks 存放本港银行同业的款项 4F?O5&329i
amount due to banks 银行同业的存款 A<[X @o}92
amount due to banks abroad 海外银行同业的存款 5q{
-RJ
amount due to holding companies 控股公司存款 $C9['GGR
amount due to local banks 本港银行同业的存款
aq%i:};
amount due to outport banks 外埠银行同业的存款 F=~LVaF/_
amount for note issue 发行纸币的款额 %vjfAdC
amount of bond 担保契据的款额 IyGW>g6_.
amount of consideration 代价款额 YfU 6
mQ
amount of contribution 供款数额 UViWejA/*u
amount of indebtedness 负债款额 WEk3
4crk
amount of principal of the loan 贷款本金额 yo"!C?82=
amount of rates chargeable 应征差饷数额 '7>Yr zq
amount of share capital 股本额 &cB +la\_
amount of sums assured 承保款额 ='\E+*[$I
amount of variation 变动幅度 Qe1WT T]:I
amount of vote 拨款数额 lyQNE3
amount payable 应付款额 *aS[^iX?s
amount receivable 应收款额 xY1@Ja
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Hrj@I?4
analysis 分析 S]}W+BF3
ancillary risk 附属风险 OK=ANQjs(
annual account 周年帐目；周年帐目报表；年度决算；年结 nSeb?|$D 6
annual accounting date 年结日期 t Ai?B jo
annual allowance 每年免税额；年积金；年度津贴；年津 ETt oY<`#
annual balance 年度余额 }tUr
V
annual disposable income 每年可动用收入 #EX NS r
annual estimates 周年预算 #tlhH\Pr[
annual fee 年费 2, r{z
J8
annual general meeting 周年大会 m0+'BC{$u
annual growth rate 年增率；每年增长率 '=]|"
annual long-term supplement 长期个案每年补助金 :, Ad1(
annual pensionable emolument 可供计算退休金的年薪 -{s9PZ3~_
annual report 年报 5{O9<~,
Annual Report on the Consumer Price Index 《消费物价指数年报》 k|[86<&[
annual return 周年报表；周年申报表；每年报税表格 *K2fp=Ns
Annual Return Rules 《周年报表规则》 yD XW#q
annual review of consumer prices 每年消费物价回顾 +}.S:w_xQ
annual roll-forward basis 逐年延展方式 ;0]s:0WD0P
annual salary 年薪 k{w
annual statement 年度报表；年度决算表 QN OA6
6
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 L<H6AzR+
annuitant 年金受益人 d}(b!
q9
annuity 年金 Xrd-/('2
annuity contract 年金合约 TrmrA$5f
annuity on human life 人寿年金 2)47$eu
antecedent debt 先前的债项 >J_%
'%%f
ante-dated cheque 倒填日期支票 Ur2) ];WZ
anticipated expenditure 预期开支 @c^g<
anticipated net profit 预期纯利 &1,{.:@e
anticipated revenue 预期收入 X CQPVSh
anti-inflation measure 反通货膨胀措施 -x2&IJ!
anti-inflationary stance 反通货膨胀立场 &<oDl _^
apparent deficit 表面赤字 b<"LUM*;
apparent financial solvency 表面偿债能力 XI58Cy*!
apparent partner 表面合伙人 &Y|AX2KUC
application for personal assessment 个人入息课税申请书 EK<ly"S.
application of fund 资金应用 37nGFH`K2m
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 >q)VHV9P
appointed actuary 委任精算师 rz]M}!>k
appointed auditor 委任核数师；委任审计师 <CY<-H
appointed trustee 委任的受托人 n`2LGc[rP
appointer 委任人 $qy ST
apportioned pro rata 按比例分摊 S# sar}-I
apportionment 分配；分摊 DS6g_SS3
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 40R7@Vaf
apportionment formula 分摊方程式 6T ,'Oz
apportionment of estate duty 遗产税的分摊 7/GL@H
appraisal 估价；评估 ,1|0]:
appreciable growth 可观增长 O >kM2xw
appreciable impact 显着影响 (=/ }i'
appreciable increase 可观增长 [V _\SQV0
appreciation 增值；升值 /dq(Z"O_
appreciation against other currencies 相对其他货币升值 Jyo(Etp
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mVdg0
appreciation tax 增值税 - Vhxnh S
appropriation 拨款；拨用；拨付 7bC)Co#:
appropriation account 拨款帐目 i!dQ
Sdf
Appropriation Bill 拨款法案 ;}E$>]*Yn
appropriation-in-aid system 补助拨款办法 %hH@< <b(s
approved assets 核准资产 <A@qN95m
approved basket stock 认可一篮子证券 BhC>G2 ^7
approved budget 核准预算 ~sbn"OS +
approved charitable donation 认可慈善捐款 X 8212[7
approved charitable institution 认可慈善机构 2L|)uCb
approved currency 核准货币；认可货币 d td}P~
approved estimates 核准预算 y?.l9
approved estimates of expenditure 核准开支预算 <^Sp4J
approved overseas insurer 核准海外保险人 & 24$*Oe
approved overseas trust company 核准海外信托公司 Rg6/6/ IN
approved pooled investment fund 核准汇集投资基金 :zLeS-
approved provident fund scheme 认可公积金计划 w-?|6I}T
approved provision 核准拨款 `g!N Fp9q
approved redeemable share 核准可赎回股份 Xgyi}~AoaU
approved regional stock 认可地区性证券 {}1KI+s9\
approved retirement scheme 认可退休金计划 , %EGM+
approved subordinated loan 核准附属贷款 8bI;xjK^Q
arbitrage 套戥；套汇；套利 ^F4h:
arbitrageur 套戥者；套汇者 %m?$"<q_K
arbitrary amount 临时款项 x I(Y}>
arrangement 措施；安排；协定 @'fWS^ ;&
arrears 欠款 c&;Xjy
arrears of pay 欠付薪酬 w!~85""
arrears of revenue 逾期未收税款；逾期未收的帐项 (7J (.EG2e
articles of association 组织章程；组织细则；组织章程细则 5;_&C=[
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `=JGlN7
ascertainment of profit 确定利润 gO,2:,
"Asia Clear" “亚洲结算系统”
