allotment 分配；配股 }U2[?
allotment notice 股份配售通知；配股通知 8pX f T%]
allotment of shares 股份分配 aj&\CJ
allowable 可获宽免；免税的 )vO_sIbnW
allowable business loss 可扣除的营业亏损 rER~P
\-
allowable expenses 可扣税的支出 =^Bq WC2~
allowance 免税额；津贴；备抵；准备金 i0ILb/LS
allowance for debts 债项的免税额 X tJswxw`K
allowance for depreciation by wear and tear 耗损折旧免税额 o
&CghF
allowance for funeral expenses 殡殓费的免税额 V[#6yMU @
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "AT&!t[J
allowance for repairs and outgoings 修葺及支出方面的免税额 X32RZ9y
allowance to debtor 给债务人的津贴 H"2 U)HJl
alteration of capital 资本更改 4qqF v?O[r
alternate trustee 候补受托人 ^bF}_CSE
amalgamation 合并 \z2vV +f
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0
w^jls
ambit of charges 征税范围；收费范围 \U==f &G?J
amended valuation 经修订的估值 3wV86tH%
American Commodities Exchange 美国商品交易所 ;
qO@A1 Hq
American Express Bank Limited 美国运通银行 'g. :MQ8
American Stock Exchange 美国证券交易所 V78Mq:7d
amortization 摊销 2}D,df'W4
amount due from banks 存放银行同业的款项 ^/G?QR
amount due from banks abroad 存放海外银行同业的款项 G"}qV%"6"
amount due from holding companies 控股公司欠款 kBrvl^D{5
amount due from local banks 存放本港银行同业的款项 g<M0|eX@~
amount due to banks 银行同业的存款 Sq?,C&LsA
amount due to banks abroad 海外银行同业的存款 [fd~nD#.
amount due to holding companies 控股公司存款 @8|~+y8,
amount due to local banks 本港银行同业的存款 S *;#'j)4+
amount due to outport banks 外埠银行同业的存款 fW(;
amount for note issue 发行纸币的款额 <inl{CX/
amount of bond 担保契据的款额 2q+la|1Cr
amount of consideration 代价款额 #g,H("Qy({
amount of contribution 供款数额
Q{
O/xLf
amount of indebtedness 负债款额 &q.)2o#Q.
amount of principal of the loan 贷款本金额 mG
X\wta
amount of rates chargeable 应征差饷数额 _\p`4-.V
amount of share capital 股本额 r i,2clp
amount of sums assured 承保款额 5@K\c6
amount of variation 变动幅度 EH(tUwY%{
amount of vote 拨款数额 {>S4 #^@}
amount payable 应付款额 $,!hD\a
amount receivable 应收款额 t / A:k
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RTA %hCr!
analysis 分析 b G52s
ancillary risk 附属风险 Bhj:9%`
annual account 周年帐目；周年帐目报表；年度决算；年结 x 96}#0'
annual accounting date 年结日期 6{L F-`S%
annual allowance 每年免税额；年积金；年度津贴；年津 'wa g |-
annual balance 年度余额 Ec+22X
annual disposable income 每年可动用收入 ~M*7N@D
annual estimates 周年预算 q5!0\ o:
annual fee 年费 -H4PRCDH
annual general meeting 周年大会 ^<!Ia
annual growth rate 年增率；每年增长率
X+ @s]
annual long-term supplement 长期个案每年补助金 ?b5H
2 W
annual pensionable emolument 可供计算退休金的年薪 8 ` a,D5U:
annual report 年报 *JwFD^
<j
Annual Report on the Consumer Price Index 《消费物价指数年报》 cY{I:MA+h@
annual return 周年报表；周年申报表；每年报税表格 *jGPGnSo
Annual Return Rules 《周年报表规则》 b"^\)|*4;
annual review of consumer prices 每年消费物价回顾 q v.n9 9?]
annual roll-forward basis 逐年延展方式 fD0{ 5
annual salary 年薪 $kv@tzO
annual statement 年度报表；年度决算表 _'&k#Q
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 cFw3Iw"JJ
annuitant 年金受益人 iW'_R{)T
annuity 年金 h5 j<u
annuity contract 年金合约 )TM!m s+K
annuity on human life 人寿年金 -E:( w<];
antecedent debt 先前的债项 -7&?@M,u
ante-dated cheque 倒填日期支票 h: _NA
anticipated expenditure 预期开支 6`1k
^
anticipated net profit 预期纯利 N_0pO<<cs
anticipated revenue 预期收入 R<>tDwsZGa
anti-inflation measure 反通货膨胀措施 D]jkR} t
anti-inflationary stance 反通货膨胀立场 wBLsz/
apparent deficit 表面赤字 Y!F!@`%G
apparent financial solvency 表面偿债能力 X t\Dy
apparent partner 表面合伙人 %Or2iuO%-,
application for personal assessment 个人入息课税申请书
PaNeu1cO
application of fund 资金应用 `6UtxJSx
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 <vL}l: r
appointed actuary 委任精算师 ghX:"vV{n
appointed auditor 委任核数师；委任审计师 *G\=i
A
appointed trustee 委任的受托人 _Cj(fFL
appointer 委任人 8+&gp$a$
apportioned pro rata 按比例分摊 <;aJ#qT
apportionment 分配；分摊 )}q uw"H
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UP R/XQ
apportionment formula 分摊方程式 G#|Hu;C6"
apportionment of estate duty 遗产税的分摊 pcNSL'u+
appraisal 估价；评估 i]dz}= j'
appreciable growth 可观增长 ]b> pI;
appreciable impact 显着影响 ?/)lnj)e{
appreciable increase 可观增长 ,b4g.CV
appreciation 增值；升值 V +.Q0$~F5
appreciation against other currencies 相对其他货币升值 K|O m5
p
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U[ bgu#P;
appreciation tax 增值税 8sH50jeP
appropriation 拨款；拨用；拨付 >r=6A
appropriation account 拨款帐目 q#jEv- j.
Appropriation Bill 拨款法案
">cqt>2 A
appropriation-in-aid system 补助拨款办法 8nodV 9
approved assets 核准资产 22|"K**3J|
approved basket stock 认可一篮子证券 -IbbP uRq
approved budget 核准预算 loBtd%wY
approved charitable donation 认可慈善捐款 .x>HA^ 4
approved charitable institution 认可慈善机构 xFU5\Zuw
approved currency 核准货币；认可货币 HZ{n&iJ
approved estimates 核准预算 #%4=) M>^
approved estimates of expenditure 核准开支预算 (2d3 jQN`
approved overseas insurer 核准海外保险人 H
}B2A"
approved overseas trust company 核准海外信托公司 +O4( a.
approved pooled investment fund 核准汇集投资基金 ] {Z8
approved provident fund scheme 认可公积金计划 lJUy;yp_+
approved provision 核准拨款 ?d~]Wd !z
approved redeemable share 核准可赎回股份 y~dB 5/
approved regional stock 认可地区性证券 16?C@` S>
approved retirement scheme 认可退休金计划 5y04 0
N-
approved subordinated loan 核准附属贷款 %EWq2'/5
arbitrage 套戥；套汇；套利 `[OXVs,7"
arbitrageur 套戥者；套汇者 /h7.oD8CU
arbitrary amount 临时款项 L Jj=]_
arrangement 措施；安排；协定 +v!v[qn
arrears 欠款 'bC]M3P
arrears of pay 欠付薪酬 EavX8r
arrears of revenue 逾期未收税款；逾期未收的帐项 (
