allotment 分配；配股 rZkl0Y;n\
allotment notice 股份配售通知；配股通知 2E_d$nsJ
allotment of shares 股份分配 hNUkaP
allowable 可获宽免；免税的 kx6-8j3gD7
allowable business loss 可扣除的营业亏损 ;Sw % t(@
allowable expenses 可扣税的支出 ,4Qct=%L_
allowance 免税额；津贴；备抵；准备金 V:>ZSW4,^
allowance for debts 债项的免税额 K;P<c,9X/
allowance for depreciation by wear and tear 耗损折旧免税额 ^/:G` '
allowance for funeral expenses 殡殓费的免税额 2/f!{lz ](
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Cw,;>>Y_b<
allowance for repairs and outgoings 修葺及支出方面的免税额 =BVBC h
allowance to debtor 给债务人的津贴 XFJz\'{
alteration of capital 资本更改 uK5 C-
alternate trustee 候补受托人 x2.YEuSMC
amalgamation 合并 .EdQ]c-E=
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WEsX+okj
ambit of charges 征税范围；收费范围 bTJ l
amended valuation 经修订的估值 =b/:rSd$NA
American Commodities Exchange 美国商品交易所 W OR H4h9
American Express Bank Limited 美国运通银行 c7f11N!v>b
American Stock Exchange 美国证券交易所 p$!Q?&AV/
amortization 摊销 V)#rP ?Y
amount due from banks 存放银行同业的款项 ]>H'CM4JR
amount due from banks abroad 存放海外银行同业的款项 lL6W:Fq@(
amount due from holding companies 控股公司欠款 Gcp!"y=i
amount due from local banks 存放本港银行同业的款项
CoTe$C7
amount due to banks 银行同业的存款 w+G+&ak<
amount due to banks abroad 海外银行同业的存款 TV[@!E a
amount due to holding companies 控股公司存款 6 5>}Q.p
amount due to local banks 本港银行同业的存款 fiZq C?(
amount due to outport banks 外埠银行同业的存款 'l&bg 8K9
amount for note issue 发行纸币的款额 "C'T>^qw*
amount of bond 担保契据的款额 'FN+Bv D
amount of consideration 代价款额 jQ& 82X%m
amount of contribution 供款数额 3Ued>
8Gv
amount of indebtedness 负债款额 E .%_i8s
amount of principal of the loan 贷款本金额 C)qy
=lx%
amount of rates chargeable 应征差饷数额 ,!Q^"aOT:
amount of share capital 股本额 kCvf-;b
amount of sums assured 承保款额 \Rz-*zr&
amount of variation 变动幅度 D'Y=}I)8Dn
amount of vote 拨款数额 <
+X,oxg
amount payable 应付款额 =VvQ 2Y0h8
amount receivable 应收款额 Kr eF\M%Ke
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =+"=|cQ
analysis 分析
%mr6p}
E|
ancillary risk 附属风险 {/}p
"(^
annual account 周年帐目；周年帐目报表；年度决算；年结 -H9WwFk
annual accounting date 年结日期 Gf\u%S!%
annual allowance 每年免税额；年积金；年度津贴；年津 /@feY?glc
annual balance 年度余额 T)tf!v3v
annual disposable income 每年可动用收入 q Jq!0F
annual estimates 周年预算
&T2qi'
annual fee 年费 d[$YTw
annual general meeting 周年大会 Z<W`5sop^
annual growth rate 年增率；每年增长率 'Z 82+uU%
annual long-term supplement 长期个案每年补助金 >NjgLJh
annual pensionable emolument 可供计算退休金的年薪 $ i;_yTht
annual report 年报 ) ={
H
Annual Report on the Consumer Price Index 《消费物价指数年报》 =5u;\b>*
annual return 周年报表；周年申报表；每年报税表格 !7y:|k,ac
Annual Return Rules 《周年报表规则》 GjeRp|_Qd<
annual review of consumer prices 每年消费物价回顾 87q ~
nk
annual roll-forward basis 逐年延展方式 1,Ji|&Pwf
annual salary 年薪 N= {0A
annual statement 年度报表；年度决算表 Rb
l4aB+
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 _ Y8j l,J
annuitant 年金受益人 Dx>~^ ^<
annuity 年金 w
.+B h
annuity contract 年金合约 {bMOT*X=A
annuity on human life 人寿年金 &LD A=B
antecedent debt 先前的债项 &l
_NCo2
ante-dated cheque 倒填日期支票 IfzZ\ x
.
anticipated expenditure 预期开支 =At)?A9[
anticipated net profit 预期纯利 7xoq:oP-}N
anticipated revenue 预期收入 YW'l),Z
anti-inflation measure 反通货膨胀措施 {<L|Z=&k`
anti-inflationary stance 反通货膨胀立场 X}G3>HcP
apparent deficit 表面赤字 r(DW,xoK0
apparent financial solvency 表面偿债能力 2R>!Wj'G+o
apparent partner 表面合伙人 |[/'W7TV%?
application for personal assessment 个人入息课税申请书 i f !
application of fund 资金应用 `| f1^C^
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 -Ta|
qQa
appointed actuary 委任精算师 4M
*!'sG\
appointed auditor 委任核数师；委任审计师 I6RF;m:Jw
appointed trustee 委任的受托人 >@?`n}r|
appointer 委任人 r>Cv@4/j
apportioned pro rata 按比例分摊 z-G*:DfgH
apportionment 分配；分摊 .B rYz:#A
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JYO ("f
apportionment formula 分摊方程式 Be~In~~
apportionment of estate duty 遗产税的分摊 =L&dV]'4P
appraisal 估价；评估 ( Qj;B)
appreciable growth 可观增长 6<
{XwmM
appreciable impact 显着影响 [kL`'yi
appreciable increase 可观增长 $[{YE[a
appreciation 增值；升值 ,B,:$G<
appreciation against other currencies 相对其他货币升值 f/UIpswrZ'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H rI(uZ]
appreciation tax 增值税 b3l
~wp6 >
appropriation 拨款；拨用；拨付 RR[1mM
appropriation account 拨款帐目 -AZ\u\xCB
Appropriation Bill 拨款法案 :XCRKRDLE
appropriation-in-aid system 补助拨款办法 (%SKTM
approved assets 核准资产 ?C* }NM
approved basket stock 认可一篮子证券 \<Di |X1
approved budget 核准预算 ]Ia}H+ &
approved charitable donation 认可慈善捐款 KSxZ4Y
approved charitable institution 认可慈善机构 v9XevLs
approved currency 核准货币；认可货币 E5
uk<e_
approved estimates 核准预算 ) 8 %lZ {
approved estimates of expenditure 核准开支预算 VJOB+CKE
approved overseas insurer 核准海外保险人 3%YDsd vQx
approved overseas trust company 核准海外信托公司 z(Q 5?+P
approved pooled investment fund 核准汇集投资基金 =H/ 5
approved provident fund scheme 认可公积金计划 HL~DIC%
approved provision 核准拨款 ^17i9 8w
approved redeemable share 核准可赎回股份 cn2SMa[@S
approved regional stock 认可地区性证券 Q+; N(\
approved retirement scheme 认可退休金计划 &2,^CG
approved subordinated loan 核准附属贷款 |^C3
5 6M>
arbitrage 套戥；套汇；套利 Mc /=
Fs
arbitrageur 套戥者；套汇者 Wh^wKF~%
arbitrary amount 临时款项 \vF*n Z5/
arrangement 措施；安排；协定 "P8 ( R
arrears 欠款 $<F9 ;Z
arrears of pay 欠付薪酬 wH]Y1 m
arrears of revenue 逾期未收税款；逾期未收的帐项 p61F@=EL
articles of association 组织章程；组织细则；组织章程细则 g-DFcwO,V
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WuMr";2*E
ascertainment of profit 确定利润 xaNM
?]%
"Asia Clear" “亚洲结算系统”
