allotment 分配；配股 3wV86tH%
allotment notice 股份配售通知；配股通知 OZ eiH X!
allotment of shares 股份分配 Bfbl#ZkyL
allowable 可获宽免；免税的 .?A'6
allowable business loss 可扣除的营业亏损 w+Ad$4Pf"
allowable expenses 可扣税的支出 Xfj )gPt}
allowance 免税额；津贴；备抵；准备金 7^c2e * S
allowance for debts 债项的免税额 wG_4$kyj
allowance for depreciation by wear and tear 耗损折旧免税额 w#W
5}i&x
allowance for funeral expenses 殡殓费的免税额 w(aUEWYL
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4+)Z k$E
allowance for repairs and outgoings 修葺及支出方面的免税额 <MRC%!.
allowance to debtor 给债务人的津贴 O:2 #_
alteration of capital 资本更改 a a4$'8s
alternate trustee 候补受托人 ZQ@3 P7T
amalgamation 合并 Q?W r7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [. M
ambit of charges 征税范围；收费范围 $Xf~# uH
amended valuation 经修订的估值 Lt>?y& CcQ
American Commodities Exchange 美国商品交易所 r Z pbu>S
American Express Bank Limited 美国运通银行 &Y 'z?N
American Stock Exchange 美国证券交易所 H1Q''$}Z.
amortization 摊销 Xu6jHJ@ x
amount due from banks 存放银行同业的款项 RvWFF^, .
amount due from banks abroad 存放海外银行同业的款项 P;jlHZ 9?O
amount due from holding companies 控股公司欠款 ,Ak ^nX
amount due from local banks 存放本港银行同业的款项 =1O?jrl~q
amount due to banks 银行同业的存款 [S%J*sz~
amount due to banks abroad 海外银行同业的存款 !5NGlqEF#
amount due to holding companies 控股公司存款 l+oDq'[q"
amount due to local banks 本港银行同业的存款 V!mWn|lf
amount due to outport banks 外埠银行同业的存款 *<w3" iq
amount for note issue 发行纸币的款额 .Xi2G@D
amount of bond 担保契据的款额
yz2(_@R
amount of consideration 代价款额 -P2 @mx%
amount of contribution 供款数额 ^<!Ia
amount of indebtedness 负债款额 b H_I7G&m
amount of principal of the loan 贷款本金额 8 ` a,D5U:
amount of rates chargeable 应征差饷数额 L+Eu
d
amount of share capital 股本额 *jGPGnSo
amount of sums assured 承保款额 "
l.!Ed
amount of variation 变动幅度 0
"4J"q] &
amount of vote 拨款数额 v< Ty|(gd
amount payable 应付款额 #ii wD|
amount receivable 应收款额 8*vFdoE_oO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 70{RDj6{
analysis 分析 2f `&WUe
ancillary risk 附属风险 1p~5h(jI
annual account 周年帐目；周年帐目报表；年度决算；年结
M' YJ"
annual accounting date 年结日期 #o~[ 1K+Yq
annual allowance 每年免税额；年积金；年度津贴；年津 <H!O:Mf_p
annual balance 年度余额 f:S}h-AL&
annual disposable income 每年可动用收入 ekrBNDs9
annual estimates 周年预算 ;
>5,
annual fee 年费 *aI~W^N3
annual general meeting 周年大会 S3QaYq"v
annual growth rate 年增率；每年增长率 & wOE\TCL
annual long-term supplement 长期个案每年补助金 7O"hiDQ
annual pensionable emolument 可供计算退休金的年薪 Y4`QK+~fH
annual report 年报 <M=';h^w2
Annual Report on the Consumer Price Index 《消费物价指数年报》 Zct!/u9 Q
annual return 周年报表；周年申报表；每年报税表格 XYMxG:
Annual Return Rules 《周年报表规则》 RFB(d=o5S
annual review of consumer prices 每年消费物价回顾 ve6x / PD
annual roll-forward basis 逐年延展方式 0Lx3]"v
annual salary 年薪 EPv%LX_j
annual statement 年度报表；年度决算表 (NPxab8e*
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 6oY
IQ'hc
annuitant 年金受益人 uQWp+}>ZJy
annuity 年金 0j uDuE?
annuity contract 年金合约 h>| g2h
annuity on human life 人寿年金 i]dz}= j'
antecedent debt 先前的债项 ]b> pI;
ante-dated cheque 倒填日期支票 ?/)lnj)e{
anticipated expenditure 预期开支 j"i#R1T
anticipated net profit 预期纯利 ;KL9oV!<f
anticipated revenue 预期收入 bK?MT]%}r
anti-inflation measure 反通货膨胀措施 q Z& a76t
anti-inflationary stance 反通货膨胀立场 d
t<~sOT3s
apparent deficit 表面赤字 G 8n oQ_-
apparent financial solvency 表面偿债能力 l!/!?^8|f
apparent partner 表面合伙人 JS PW> W"
application for personal assessment 个人入息课税申请书 G@B*E%$9
application of fund 资金应用 )Y~xIj >
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 g 9`[Y~
appointed actuary 委任精算师 Nkx0CG*
appointed auditor 委任核数师；委任审计师 P sp^@
appointed trustee 委任的受托人 @"w2R$o
appointer 委任人
VE*j*U
j
apportioned pro rata 按比例分摊 uS&LG#a
apportionment 分配；分摊 fy`+Efuj
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aTG[=)x L
apportionment formula 分摊方程式 #>XeR>T
apportionment of estate duty 遗产税的分摊 6Etss!_
appraisal 估价；评估 \@8*T S
appreciable growth 可观增长 D,E$_0
appreciable impact 显着影响 BW>5?0E[4(
appreciable increase 可观增长 1TIlINlJ
appreciation 增值；升值 m 9woredS,
appreciation against other currencies 相对其他货币升值 ^
j
[Ku
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #cO+ <1
appreciation tax 增值税 3T?f5+@I
appropriation 拨款；拨用；拨付 -<PC"B
appropriation account 拨款帐目 1 #q^uqO0
Appropriation Bill 拨款法案 >K5~:mx#3
appropriation-in-aid system 补助拨款办法 _F^$aZt?e
approved assets 核准资产 )@_ugW-j
approved basket stock 认可一篮子证券 O2% ` 2h
approved budget 核准预算 6{8/P'@/Zz
approved charitable donation 认可慈善捐款 ]x@~-I )
approved charitable institution 认可慈善机构 7=vYO|a/4
approved currency 核准货币；认可货币 MUB37
approved estimates 核准预算 !!*;4FK"q
approved estimates of expenditure 核准开支预算 > T QZk4$
approved overseas insurer 核准海外保险人 C 38%H
approved overseas trust company 核准海外信托公司 t$5jx
approved pooled investment fund 核准汇集投资基金 P :^= m*d
approved provident fund scheme 认可公积金计划 u1N1n;#
approved provision 核准拨款 uOre,AQR
approved redeemable share 核准可赎回股份 [Y$V\h=V
approved regional stock 认可地区性证券 =U
c$D*
approved retirement scheme 认可退休金计划 f1J %]g!
approved subordinated loan 核准附属贷款 :/i~y $t
arbitrage 套戥；套汇；套利 {-h, ZdH^
arbitrageur 套戥者；套汇者 9x[ U$B
arbitrary amount 临时款项 xDUaHE1co
arrangement 措施；安排；协定 [%?y( q
arrears 欠款 R*\~k%Z
arrears of pay 欠付薪酬 4'm q_o#4W
arrears of revenue 逾期未收税款；逾期未收的帐项 ABZ06S/
articles of association 组织章程；组织细则；组织章程细则 4w;~4#ZPp
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T
.hb#oO
ascertainment of profit 确定利润 ?@DNsVwb
"Asia Clear" “亚洲结算系统”
