allotment 分配；配股 6D_D' ;o
allotment notice 股份配售通知；配股通知 oe~b}:
allotment of shares 股份分配 Wh{tZ~ c
allowable 可获宽免；免税的 Fv`,3aNB
allowable business loss 可扣除的营业亏损 `~q < N
allowable expenses 可扣税的支出 Ny)X+2Ae
allowance 免税额；津贴；备抵；准备金 ?!/kZM_ts
allowance for debts 债项的免税额 B4 }bVjs
allowance for depreciation by wear and tear 耗损折旧免税额 "@8li^
allowance for funeral expenses 殡殓费的免税额 18:%~
>.!
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o*hF<D$Y
allowance for repairs and outgoings 修葺及支出方面的免税额 K!l5coM
allowance to debtor 给债务人的津贴 lsNd_ 7k
alteration of capital 资本更改 #:%/(j
alternate trustee 候补受托人 V Jll
amalgamation 合并 a C)!T
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SMK_ 6?MZ
ambit of charges 征税范围；收费范围 `Ryp% Bn
amended valuation 经修订的估值 ^_ mj
American Commodities Exchange 美国商品交易所 ,
++ `=o
American Express Bank Limited 美国运通银行 Kx JqbLUC
American Stock Exchange 美国证券交易所 r" ,GC]
amortization 摊销 Jxm.cC5z.
amount due from banks 存放银行同业的款项 XU7qd:|
amount due from banks abroad 存放海外银行同业的款项 )w%!{hn
amount due from holding companies 控股公司欠款 7H u3>4<
amount due from local banks 存放本港银行同业的款项 +=8VTC n?
amount due to banks 银行同业的存款 ,s; Uf F
amount due to banks abroad 海外银行同业的存款 .#pU=v#/[
amount due to holding companies 控股公司存款 k|d+#u[Mj@
amount due to local banks 本港银行同业的存款 jo@J}`\Zt
amount due to outport banks 外埠银行同业的存款 N ZSSg2TX#
amount for note issue 发行纸币的款额 UFuX@Lu0
amount of bond 担保契据的款额 *CHX
amount of consideration 代价款额 @f_+=}|dc
amount of contribution 供款数额 /&94 e C
amount of indebtedness 负债款额
6) Lk-D
amount of principal of the loan 贷款本金额 :9 ^*
^T
amount of rates chargeable 应征差饷数额 Y:a]00&)#Y
amount of share capital 股本额 f&
'
amount of sums assured 承保款额 4HA< P6L
amount of variation 变动幅度 B^9j@3Ux
amount of vote 拨款数额 h.t-`k 7
amount payable 应付款额 q'8 2q
Y
amount receivable 应收款额 um0N)&iY
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4{` { WI{
analysis 分析 s->^=dy
ancillary risk 附属风险 [cp+ i^f
annual account 周年帐目；周年帐目报表；年度决算；年结 V~ 5jfcd
annual accounting date 年结日期 [ibu/ W$
annual allowance 每年免税额；年积金；年度津贴；年津 |
%Vh`HT
annual balance 年度余额 n.(FQx.F
annual disposable income 每年可动用收入 'b{]:Y
annual estimates 周年预算 o`*,|Nsq
annual fee 年费 '."ed%=MC
annual general meeting 周年大会 Dm<A
^u8
annual growth rate 年增率；每年增长率 sL AQE64\"
annual long-term supplement 长期个案每年补助金 W 6/
yn
annual pensionable emolument 可供计算退休金的年薪 B`J~^+`[*
annual report 年报 )+ 2hl
Annual Report on the Consumer Price Index 《消费物价指数年报》 )Z9>$V$j
annual return 周年报表；周年申报表；每年报税表格 ~R92cH> L
Annual Return Rules 《周年报表规则》 JFk
lUgg
annual review of consumer prices 每年消费物价回顾 ) hfpwdQ
annual roll-forward basis 逐年延展方式 >\3V a
annual salary 年薪 0KOgw*>_
annual statement 年度报表；年度决算表 }U"&8%PZr
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 j8lb~0JD
annuitant 年金受益人 Q$@I"V&G.
annuity 年金 y_lU=(%Jd
annuity contract 年金合约 YcpoL@ab
annuity on human life 人寿年金 'SF<_aS(
antecedent debt 先前的债项 NHZz _a=
ante-dated cheque 倒填日期支票 ^$hH1H+V
anticipated expenditure 预期开支 |8tilOqI
anticipated net profit 预期纯利 D!IY&H,wo
anticipated revenue 预期收入 WEi2=3dV
anti-inflation measure 反通货膨胀措施 @2 fg~2M1
anti-inflationary stance 反通货膨胀立场 q5)O%l !
apparent deficit 表面赤字 ut7 zVp<"
apparent financial solvency 表面偿债能力 X_\otV h(D
apparent partner 表面合伙人
7E~; xn;
application for personal assessment 个人入息课税申请书 @t_=Yl2;
application of fund 资金应用 HCC#j9U N6
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 v #j$;
appointed actuary 委任精算师 #'9HU2
appointed auditor 委任核数师；委任审计师 j HJ`,#
appointed trustee 委任的受托人 P
m e^l%M
appointer 委任人 'AS|Z Rr/
apportioned pro rata 按比例分摊 Z ba2d,8/
apportionment 分配；分摊 Gu\q%'I
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bAtSV u
apportionment formula 分摊方程式 `&c kZiq
apportionment of estate duty 遗产税的分摊 ]|P iF+
appraisal 估价；评估 q'Tf,a
appreciable growth 可观增长 N U`
appreciable impact 显着影响 VQ9/Gxdeo
appreciable increase 可观增长 vuY~_
appreciation 增值；升值 .jjG(
L
appreciation against other currencies 相对其他货币升值 cB}D^O
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o u{2@"
appreciation tax 增值税 l ?n\i]'
appropriation 拨款；拨用；拨付 Trz@~d/[,n
appropriation account 拨款帐目 +*/Zu`kzX
Appropriation Bill 拨款法案 K F!Yf\
appropriation-in-aid system 补助拨款办法 ,M
^<CJ
approved assets 核准资产 1ztG;\
approved basket stock 认可一篮子证券 >V8-i`
approved budget 核准预算 ,S ]7 'UP
approved charitable donation 认可慈善捐款 =R$u[~Xl2X
approved charitable institution 认可慈善机构 XYOC_.f1
approved currency 核准货币；认可货币 3K0A)W/YEs
approved estimates 核准预算 |"CZ T#
approved estimates of expenditure 核准开支预算 O.M>+~Nw
approved overseas insurer 核准海外保险人 A0 C,tVd
approved overseas trust company 核准海外信托公司 4yA+ h2
approved pooled investment fund 核准汇集投资基金 U$D65 B4=
approved provident fund scheme 认可公积金计划 l L@XM2"
approved provision 核准拨款 M\Ye<Tk
approved redeemable share 核准可赎回股份 v\%HPMlh
approved regional stock 认可地区性证券 XW)l
DiJl
approved retirement scheme 认可退休金计划 1JG'%8}#8
approved subordinated loan 核准附属贷款 x@;m8z0
arbitrage 套戥；套汇；套利 4*cEag
arbitrageur 套戥者；套汇者 a
