allotment 分配；配股 =3e7n2N)
allotment notice 股份配售通知；配股通知 Ot t6y
allotment of shares 股份分配 uN|A}/hr]
allowable 可获宽免；免税的 d7OygDb <
allowable business loss 可扣除的营业亏损 XE}gl &\
allowable expenses 可扣税的支出 ?[D 3 -4
allowance 免税额；津贴；备抵；准备金 m>@hh#kBg
allowance for debts 债项的免税额 D yo v}y
allowance for depreciation by wear and tear 耗损折旧免税额 -Zt! H%U
allowance for funeral expenses 殡殓费的免税额 _gvF
s %J
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]?eZDf~
allowance for repairs and outgoings 修葺及支出方面的免税额 &`"DG$N(
allowance to debtor 给债务人的津贴 ALF0d|>=uj
alteration of capital 资本更改 :QE5 7 .
alternate trustee 候补受托人 L:R4&|E/t
amalgamation 合并 $
V^gFes
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Pob X; Z
ambit of charges 征税范围；收费范围 9 BCW2@Kp
amended valuation 经修订的估值 }u Y2-l
American Commodities Exchange 美国商品交易所 Ot=j wvw
American Express Bank Limited 美国运通银行 zC?' Qiuh*
American Stock Exchange 美国证券交易所 z5+Pi: 1w
amortization 摊销 1|bXIY.J*
amount due from banks 存放银行同业的款项 ;FPx
amount due from banks abroad 存放海外银行同业的款项 CWj_K2= d
amount due from holding companies 控股公司欠款 $*Ucfw1T
amount due from local banks 存放本港银行同业的款项 8:u btB
amount due to banks 银行同业的存款 &OMlW _FHR
amount due to banks abroad 海外银行同业的存款 Ma YU%h0
amount due to holding companies 控股公司存款 ] -=L7a
amount due to local banks 本港银行同业的存款 w_9^YO! !
amount due to outport banks 外埠银行同业的存款 (I[_}l
amount for note issue 发行纸币的款额 j{@O %fv=
amount of bond 担保契据的款额 [GwAm>k
amount of consideration 代价款额 q!Du
J
amount of contribution 供款数额 B=_w9iVN
amount of indebtedness 负债款额 IpP%WW u
amount of principal of the loan 贷款本金额 P}bIp+
amount of rates chargeable 应征差饷数额 o2 /:e
amount of share capital 股本额 6x+ujUBkK
amount of sums assured 承保款额
{15j'Qwm
amount of variation 变动幅度 pwFp<O "
amount of vote 拨款数额 q t"D!S_
amount payable 应付款额 H;Wrcf2
amount receivable 应收款额 -'rdN i
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `MtzA^X r
analysis 分析 n
zq
ancillary risk 附属风险 'o AmA=
annual account 周年帐目；周年帐目报表；年度决算；年结 ]33!obM
annual accounting date 年结日期 K$"#SZEi
annual allowance 每年免税额；年积金；年度津贴；年津 &i#$ia r
annual balance 年度余额
-<W?it?D
annual disposable income 每年可动用收入 wi(Y=?=
annual estimates 周年预算 ( }-*irSsj
annual fee 年费 &Mh.PzO=b
annual general meeting 周年大会 &D, Iwq
annual growth rate 年增率；每年增长率 2qM iX|Y
annual long-term supplement 长期个案每年补助金 7v: X
AU
annual pensionable emolument 可供计算退休金的年薪 c[ dSO(=
annual report 年报 DUp `zW;B
Annual Report on the Consumer Price Index 《消费物价指数年报》 F%OP,>zl
annual return 周年报表；周年申报表；每年报税表格 u4x-GObJM
Annual Return Rules 《周年报表规则》 M4^G3c
<
annual review of consumer prices 每年消费物价回顾 /cjz=r1U>
annual roll-forward basis 逐年延展方式 #'L<7t
K
annual salary 年薪 [" -rD y P
annual statement 年度报表；年度决算表 OO:S2-]Y>e
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4TtC~#D:
annuitant 年金受益人
`Os=cMR
annuity 年金 Z,& O8Jelf
annuity contract 年金合约 pUIN`ya[[
annuity on human life 人寿年金 %(
CC
antecedent debt 先前的债项 aZ#FKp^8H
ante-dated cheque 倒填日期支票 c<lp<{;
anticipated expenditure 预期开支 S% SYvA
anticipated net profit 预期纯利 3efOgP=L
anticipated revenue 预期收入 "LBMpgpU
anti-inflation measure 反通货膨胀措施 i3-5~@M
anti-inflationary stance 反通货膨胀立场 &<&tdShI
apparent deficit 表面赤字 _l
d.Xmvd
apparent financial solvency 表面偿债能力 v%tjZ5x
apparent partner 表面合伙人 ]RVu[k8
application for personal assessment 个人入息课税申请书 _4 {0He`q
application of fund 资金应用 ,=/9Ld2w
9
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 T:^. ; ZY
appointed actuary 委任精算师 Wu>]R'C
appointed auditor 委任核数师；委任审计师 \GFq RRn
appointed trustee 委任的受托人 tUu '
gs|
appointer 委任人 L+t
/
E`
apportioned pro rata 按比例分摊 ZO+RE7f*?c
apportionment 分配；分摊 D8A+`W?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )g pN
5TDd
apportionment formula 分摊方程式 Dri6\/0
apportionment of estate duty 遗产税的分摊 vYgJu-Sl
appraisal 估价；评估 B'Yx/c&n
appreciable growth 可观增长 &RR;'wLoQT
appreciable impact 显着影响 FFT)m^4p.
appreciable increase 可观增长 V@'Xj .ze
appreciation 增值；升值 ~OD6K`s3
appreciation against other currencies 相对其他货币升值 ^ u$gO3D
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o&JoeKXor
appreciation tax 增值税 gt
Kih
appropriation 拨款；拨用；拨付 hY)zKX_r
appropriation account 拨款帐目 P`tOL#UeZL
Appropriation Bill 拨款法案 X5WA-s(?0
appropriation-in-aid system 补助拨款办法 l\_ !oa~
approved assets 核准资产 r=j?0k '}]
approved basket stock 认可一篮子证券 j{C~wy!J
approved budget 核准预算 #2=l\y
-#
approved charitable donation 认可慈善捐款 +y|
B"}x
approved charitable institution 认可慈善机构 oodA&0{)d
approved currency 核准货币；认可货币 +3,7 Apj
approved estimates 核准预算 F|%PiC,,qO
approved estimates of expenditure 核准开支预算 =?]`Xo,v~
approved overseas insurer 核准海外保险人 7F`\Gz_2
approved overseas trust company 核准海外信托公司 La
j/~Ru6
approved pooled investment fund 核准汇集投资基金 "8QRYV~Z
approved provident fund scheme 认可公积金计划 mnTF40l
approved provision 核准拨款 ^B"LT>.[
approved redeemable share 核准可赎回股份 kNuvJ/St
approved regional stock 认可地区性证券 Dj/Hz\
approved retirement scheme 认可退休金计划 aB%.]bi
approved subordinated loan 核准附属贷款 `E~"T
0RX
arbitrage 套戥；套汇；套利 ~-"CU:$o
arbitrageur 套戥者；套汇者 !(*&P
arbitrary amount 临时款项 PqspoH
0OI
arrangement 措施；安排；协定 + |C@B`h
arrears 欠款 kEh9J>|M
arrears of pay 欠付薪酬 [I;C 6p
arrears of revenue 逾期未收税款；逾期未收的帐项 |s /)lA:9
articles of association 组织章程；组织细则；组织章程细则 =CzGI|pb
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |=5zI6pT
ascertainment of profit 确定利润 8UB2 du@?
"Asia Clear" “亚洲结算系统”
