allotment 分配；配股 hBifn\dFr
allotment notice 股份配售通知；配股通知 cx FyN ;7
allotment of shares 股份分配 )>iPx.hVSS
allowable 可获宽免；免税的 1 6nU`TN
allowable business loss 可扣除的营业亏损 ka{!' ^
allowable expenses 可扣税的支出 I >6zX
allowance 免税额；津贴；备抵；准备金 :~ &# 9
allowance for debts 债项的免税额 h2= w C.
allowance for depreciation by wear and tear 耗损折旧免税额 X`-o0HG
allowance for funeral expenses 殡殓费的免税额 k ! x`cp
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 OHnsfXO_V
allowance for repairs and outgoings 修葺及支出方面的免税额 \.GA" _y
allowance to debtor 给债务人的津贴 ux 17q>G
alteration of capital 资本更改 w4&\-S#
alternate trustee 候补受托人 5d# 73)x$
amalgamation 合并 !CY*SGO
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7 9k+R9m
ambit of charges 征税范围；收费范围 (h[.
Ie
amended valuation 经修订的估值 y@AUSh;
American Commodities Exchange 美国商品交易所 W@%g_V}C*
American Express Bank Limited 美国运通银行 JL<<EPC
American Stock Exchange 美国证券交易所 *iyc,f^w
amortization 摊销 5`i+a H(
amount due from banks 存放银行同业的款项 #B giD
Lh
amount due from banks abroad 存放海外银行同业的款项 H
=&K_
amount due from holding companies 控股公司欠款 M~y}0Ik
amount due from local banks 存放本港银行同业的款项 {h.j 6
amount due to banks 银行同业的存款 ;
0M"T[c
amount due to banks abroad 海外银行同业的存款 6TXTJ]er
amount due to holding companies 控股公司存款 9/I
xh?
amount due to local banks 本港银行同业的存款 # /_ VY.
amount due to outport banks 外埠银行同业的存款 ~L
P5hL
amount for note issue 发行纸币的款额 ta'wX
amount of bond 担保契据的款额 }}"|(2I
amount of consideration 代价款额 q]s_ hWWv
amount of contribution 供款数额 NQcg}y
amount of indebtedness 负债款额 t8. 3
amount of principal of the loan 贷款本金额 8.7lc2aX
amount of rates chargeable 应征差饷数额 ~0}d=d5g
amount of share capital 股本额 TZ}y%iU:mB
amount of sums assured 承保款额 m,}GP^<1i
amount of variation 变动幅度 ]mC5Z6,1s
amount of vote 拨款数额 6 .[3N~pq
amount payable 应付款额
hDBo
XIK
amount receivable 应收款额 x0 %@u^BF
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w02C1oGfx
analysis 分析 4AF.KX7
ancillary risk 附属风险 m9-=Y{&/
annual account 周年帐目；周年帐目报表；年度决算；年结 IP)%y%ycw
annual accounting date 年结日期 & ^Gp
annual allowance 每年免税额；年积金；年度津贴；年津 N&|,!Cu
annual balance 年度余额 I\Cg-& e
annual disposable income 每年可动用收入 ]*Kv[%r07c
annual estimates 周年预算 PR,8c
annual fee 年费 l?Ibq} [~
annual general meeting 周年大会 "3_GFq
annual growth rate 年增率；每年增长率 #) iPvV'
annual long-term supplement 长期个案每年补助金 oR3t vw.
annual pensionable emolument 可供计算退休金的年薪 $s 'n]]Wq
annual report 年报 fP$rOJ)P
Annual Report on the Consumer Price Index 《消费物价指数年报》 d'b9.ki\
annual return 周年报表；周年申报表；每年报税表格 L@ejFXQ g
Annual Return Rules 《周年报表规则》 +jKu^f 6
annual review of consumer prices 每年消费物价回顾 Ue"pNjd|
annual roll-forward basis 逐年延展方式 k<NxI\s8]
annual salary 年薪 )HX(-"c
annual statement 年度报表；年度决算表 #qK5 i1<
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 E Q:6R|L
annuitant 年金受益人 *u < ZQq
annuity 年金 <\P
`<
annuity contract 年金合约 % 'S[f
annuity on human life 人寿年金 8`90a\t 'Z
antecedent debt 先前的债项 Ry? f; s
ante-dated cheque 倒填日期支票 #u +~ ^M
anticipated expenditure 预期开支 Nx
E=^
v
anticipated net profit 预期纯利 I8Y CXh
anticipated revenue 预期收入 dyohs_
anti-inflation measure 反通货膨胀措施 Yn p#3 r
anti-inflationary stance 反通货膨胀立场 7 y$a=+D i
apparent deficit 表面赤字 U~ M!T#\s
apparent financial solvency 表面偿债能力 }02(Y!Gh
apparent partner 表面合伙人 ${gO=Z
application for personal assessment 个人入息课税申请书
b # Llu$
application of fund 资金应用 7< Y aw,G
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 $R:Q R?
appointed actuary 委任精算师 U"~W3vwJ
appointed auditor 委任核数师；委任审计师 )CgH|z:=b
appointed trustee 委任的受托人 #Jr 4LQ@A9
appointer 委任人 8Dn~U :F/?
apportioned pro rata 按比例分摊 eo.B0NZsF
apportionment 分配；分摊 D_`NCnYG
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L^bX[.uZw
apportionment formula 分摊方程式 rj4R/{h
apportionment of estate duty 遗产税的分摊 )lq+Gv[%F
appraisal 估价；评估 Y %>u.HzL
appreciable growth 可观增长 l k yK
appreciable impact 显着影响 Z9Z\2t
appreciable increase 可观增长 $ +$l?2
appreciation 增值；升值 ,J:Ro N_:
appreciation against other currencies 相对其他货币升值 t+{vb S 0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c %1{l]
appreciation tax 增值税 )ybF@emc
appropriation 拨款；拨用；拨付 i6g=fx6j*
appropriation account 拨款帐目 h Vu i.]
Appropriation Bill 拨款法案 w
N :"(mQ
appropriation-in-aid system 补助拨款办法 bR8`Y(=F9b
approved assets 核准资产 BfD& e`KI
approved basket stock 认可一篮子证券 II Amx[ b
approved budget 核准预算 )V&hS5P=S
approved charitable donation 认可慈善捐款 (L( n%
approved charitable institution 认可慈善机构 jx2{k
K
approved currency 核准货币；认可货币 ?-)v{4{s
approved estimates 核准预算 h[U o6`
approved estimates of expenditure 核准开支预算 j0s$}FPUI
approved overseas insurer 核准海外保险人 sV \K[4HG
approved overseas trust company 核准海外信托公司 vhcp[=e :
approved pooled investment fund 核准汇集投资基金 7!\zo mx
approved provident fund scheme 认可公积金计划 NCl@C$W9q
approved provision 核准拨款 W+5. lf=2>
approved redeemable share 核准可赎回股份 L0GQH;Y,h
approved regional stock 认可地区性证券 "\ =Phqw
approved retirement scheme 认可退休金计划 E%W w)P
approved subordinated loan 核准附属贷款 ? Dn}
arbitrage 套戥；套汇；套利 \Pcn D$L
arbitrageur 套戥者；套汇者 D3%2O`9
arbitrary amount 临时款项 d`=LZio
arrangement 措施；安排；协定 4u"Bl
l
arrears 欠款 0m"Ni:KEf
arrears of pay 欠付薪酬 `csZ*$
7
arrears of revenue 逾期未收税款；逾期未收的帐项 A7|L|+ ?
articles of association 组织章程；组织细则；组织章程细则 8@RtL,[d
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 > >KCd
ascertainment of profit 确定利润 +-,iC6kK
"Asia Clear" “亚洲结算系统”
