allotment 分配；配股 QNpu TZn#Q
allotment notice 股份配售通知；配股通知 (O0byu}
allotment of shares 股份分配 t^U^T r
allowable 可获宽免；免税的 eGvOA\y:
allowable business loss 可扣除的营业亏损 EEwWu cQ
allowable expenses 可扣税的支出 328L)BmW
allowance 免税额；津贴；备抵；准备金 &d,Wy"WPi
allowance for debts 债项的免税额 iRt*A6`m+
allowance for depreciation by wear and tear 耗损折旧免税额 YPE nNt+
allowance for funeral expenses 殡殓费的免税额 D/: 3R ZF
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x<F
$aXOS
allowance for repairs and outgoings 修葺及支出方面的免税额 H,K`6HH
allowance to debtor 给债务人的津贴 MGaiTN^_<
alteration of capital 资本更改 u"Y]P* [k
alternate trustee 候补受托人 "
" %#cDR
amalgamation 合并 GTA
f
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %/pc=i|+
ambit of charges 征税范围；收费范围 IaasHo\
amended valuation 经修订的估值
!_x*m@/
American Commodities Exchange 美国商品交易所 J\A8qh8
American Express Bank Limited 美国运通银行 V 3uXan_
American Stock Exchange 美国证券交易所 r?3Aqi"
amortization 摊销 "~\ *If
amount due from banks 存放银行同业的款项 9/3;{`+[a
amount due from banks abroad 存放海外银行同业的款项 %{'4.
,
amount due from holding companies 控股公司欠款 0*yJ %
amount due from local banks 存放本港银行同业的款项 R=$Ls6z
amount due to banks 银行同业的存款 ~Z/7pP+
amount due to banks abroad 海外银行同业的存款 MLS; SCl
amount due to holding companies 控股公司存款 j^ EbO3
amount due to local banks 本港银行同业的存款 28 UV DG1?
amount due to outport banks 外埠银行同业的存款 s
MZ[d\
amount for note issue 发行纸币的款额 .NnGVxc5*
amount of bond 担保契据的款额
uJ8{HB
amount of consideration 代价款额 PGX+p+wB
amount of contribution 供款数额 CDCC1B G"
amount of indebtedness 负债款额 hSMV&Cs
amount of principal of the loan 贷款本金额 r i+U0[e3
amount of rates chargeable 应征差饷数额 7' eh)[T
amount of share capital 股本额 hW'
HT
amount of sums assured 承保款额 - _t&+5]
amount of variation 变动幅度 LNiS`o\
amount of vote 拨款数额 XTo8,'UaP
amount payable 应付款额 d)KF3
oA
amount receivable 应收款额 {ERje uDm]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xZ+]QDKC
analysis 分析 F1c &0*_A
ancillary risk 附属风险 *rf$>8~$n
annual account 周年帐目；周年帐目报表；年度决算；年结 U
~1
SF
annual accounting date 年结日期
MZ ~.(&
annual allowance 每年免税额；年积金；年度津贴；年津 o^GC=Aca`
annual balance 年度余额 o;QZe&
annual disposable income 每年可动用收入 &HL{LnLP@/
annual estimates 周年预算 it,w^VU_]
annual fee 年费 _]o5R7[MQ
annual general meeting 周年大会 [@2s&Ct;
annual growth rate 年增率；每年增长率 %g w{[
/[A
annual long-term supplement 长期个案每年补助金 TSQh X~RN
annual pensionable emolument 可供计算退休金的年薪 *h:kmT
annual report 年报 ?D=8 {!R3
Annual Report on the Consumer Price Index 《消费物价指数年报》 aYVDp{_
annual return 周年报表；周年申报表；每年报税表格 ' ^a!`"Bc
Annual Return Rules 《周年报表规则》 98UlNP
annual review of consumer prices 每年消费物价回顾 4bI*jEc\[
annual roll-forward basis 逐年延展方式 ?v.Gn9Z&
annual salary 年薪 :hP58 }Q$
annual statement 年度报表；年度决算表 * nCx[
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 c<tmj{$
annuitant 年金受益人 q[c Etp28h
annuity 年金 d?7BxYaa
annuity contract 年金合约 &
t6Tcy
annuity on human life 人寿年金 =P]GPEz_
antecedent debt 先前的债项 sN]Z
#7
ante-dated cheque 倒填日期支票 >EIrw$V$
anticipated expenditure 预期开支 hdj%|~Fj
anticipated net profit 预期纯利 <25ccE9^c
anticipated revenue 预期收入 v#U pw\!
anti-inflation measure 反通货膨胀措施 3 G
d|YRtk
anti-inflationary stance 反通货膨胀立场 0N5bPb
apparent deficit 表面赤字 J]\^QMX
apparent financial solvency 表面偿债能力 S@A<6
apparent partner 表面合伙人 Z4@y?f v7s
application for personal assessment 个人入息课税申请书 ^Y 7U1I
application of fund 资金应用 -tyaE
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 ]M\q0>HoJ
appointed actuary 委任精算师 e5OVq
,
appointed auditor 委任核数师；委任审计师 6b#~;
appointed trustee 委任的受托人 ImHU:iR[J-
appointer 委任人 \Tkp
apportioned pro rata 按比例分摊 jY+Do:#/wO
apportionment 分配；分摊 PL@7 KD Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Efr3x{ j
apportionment formula 分摊方程式 'tuBuYD\
apportionment of estate duty 遗产税的分摊 "TFwHe3C4
appraisal 估价；评估 !I7 ?
appreciable growth 可观增长 3:AU:
appreciable impact 显着影响 (hsZ
appreciable increase 可观增长 **HrWM%?8o
appreciation 增值；升值 gh61H:t kR
appreciation against other currencies 相对其他货币升值 0BDS_Rx
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?*+1~m>
appreciation tax 增值税 BS.=
appropriation 拨款；拨用；拨付 y5%5O xB
appropriation account 拨款帐目 tqhh<u;
Appropriation Bill 拨款法案 `^%@b SE(
appropriation-in-aid system 补助拨款办法 y@ . b
4
approved assets 核准资产 b 9#m m
approved basket stock 认可一篮子证券 ?Cc :)
approved budget 核准预算 @,Jb7V<
approved charitable donation 认可慈善捐款 z Lw(@&
approved charitable institution 认可慈善机构 O{ BW;Deo
approved currency 核准货币；认可货币 D aDUK?
approved estimates 核准预算 8_ X. c
approved estimates of expenditure 核准开支预算 qK-qcPLsl
approved overseas insurer 核准海外保险人 %omu
approved overseas trust company 核准海外信托公司 0%H24N
9.
approved pooled investment fund 核准汇集投资基金 |0]YA
approved provident fund scheme 认可公积金计划 CjV7q y
approved provision 核准拨款 Q@Dkl
F
approved redeemable share 核准可赎回股份 |Eu*P
approved regional stock 认可地区性证券 Wl
TpX`
approved retirement scheme 认可退休金计划 tWX7dspx/
approved subordinated loan 核准附属贷款 i'iO H|s
arbitrage 套戥；套汇；套利 wt\
m+!u`
arbitrageur 套戥者；套汇者 FE}s#n_Pd
arbitrary amount 临时款项 X2{ `l8%Ek
arrangement 措施；安排；协定 /N%zwj/*
arrears 欠款
pJ6Jx(
arrears of pay 欠付薪酬 L6x B`E9
arrears of revenue 逾期未收税款；逾期未收的帐项 PJ; .31u
articles of association 组织章程；组织细则；组织章程细则 '}CN?f|.
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UQnBqkE
ascertainment of profit 确定利润 $E @ouX?
"Asia Clear" “亚洲结算系统”
