allotment 分配；配股 O_ muD\
allotment notice 股份配售通知；配股通知 ~]IOK$1F%
allotment of shares 股份分配 r
,8 [O
allowable 可获宽免；免税的 >-RQ] ?^
allowable business loss 可扣除的营业亏损 4<w.8rR:A
allowable expenses 可扣税的支出 +< Nn~1
allowance 免税额；津贴；备抵；准备金 t: x \kp
allowance for debts 债项的免税额 Hh3X
\
allowance for depreciation by wear and tear 耗损折旧免税额 YlJ@XpKM
allowance for funeral expenses 殡殓费的免税额 $u6"*|
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \g&,@'uh
allowance for repairs and outgoings 修葺及支出方面的免税额 !OhC/f(GBZ
allowance to debtor 给债务人的津贴 9rA0lqr]5
alteration of capital 资本更改 Z!a =dnwHz
alternate trustee 候补受托人 !I{0 _b{
amalgamation 合并 aB 2F C$z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h9&0Z +zs
ambit of charges 征税范围；收费范围 U/66L+1
amended valuation 经修订的估值 L^/5ux
American Commodities Exchange 美国商品交易所 }1L4 "}L.
American Express Bank Limited 美国运通银行 cN-? l7
American Stock Exchange 美国证券交易所 &.)^
%Tp\z
amortization 摊销 <Uk}o8E
amount due from banks 存放银行同业的款项 /Vx7mF:
amount due from banks abroad 存放海外银行同业的款项
wv>^0\o
amount due from holding companies 控股公司欠款 ]N
QfX[
amount due from local banks 存放本港银行同业的款项 X&.ArXn*
amount due to banks 银行同业的存款 o=:9y-nH
amount due to banks abroad 海外银行同业的存款 r!|6:G+Q
amount due to holding companies 控股公司存款 _P#|IAq*
amount due to local banks 本港银行同业的存款 K e;E1S-~
amount due to outport banks 外埠银行同业的存款 %OL$ 57Ia
amount for note issue 发行纸币的款额 niMsQ
amount of bond 担保契据的款额 '6nA F
amount of consideration 代价款额 n$A9_cHF7
amount of contribution 供款数额 p;`>e>$
amount of indebtedness 负债款额 [t m_Mg
amount of principal of the loan 贷款本金额 P8 OaoPj
amount of rates chargeable 应征差饷数额 wQ:)KjhHH
amount of share capital 股本额 y1jCg%'H
amount of sums assured 承保款额 1W
c=5 !
amount of variation 变动幅度 B {n,t}z
amount of vote 拨款数额 D=A&+6B@-
amount payable 应付款额 y>8sZuH0
amount receivable 应收款额 ih-#5M@
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7y'RFD9@{
analysis 分析 l5Ui w2
ancillary risk 附属风险 >4x( e\B
annual account 周年帐目；周年帐目报表；年度决算；年结 o*+" |
annual accounting date 年结日期 ]#i igPZ7
annual allowance 每年免税额；年积金；年度津贴；年津 XW 2b| %T
annual balance 年度余额 |"q5sym8Y_
annual disposable income 每年可动用收入 2lZ
Q)
annual estimates 周年预算 hk;5w{t}}
annual fee 年费 @Myo'{3vF
annual general meeting 周年大会 g.k"]lP
annual growth rate 年增率；每年增长率 2"v6
>b%
annual long-term supplement 长期个案每年补助金 rET\n(AJ
annual pensionable emolument 可供计算退休金的年薪 <q58uuK
annual report 年报 % :f&.@'r
Annual Report on the Consumer Price Index 《消费物价指数年报》 etQCzYIhn
annual return 周年报表；周年申报表；每年报税表格 Po+.&7F
Annual Return Rules 《周年报表规则》 i'<[DjMDlm
annual review of consumer prices 每年消费物价回顾 4Co6(
annual roll-forward basis 逐年延展方式 pHGY Q;:L
annual salary 年薪 P_^ +A
annual statement 年度报表；年度决算表 d"1]4.c
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 3oj' y txN
annuitant 年金受益人 4!{KWL `A
annuity 年金 RXMISt3+{y
annuity contract 年金合约 Gm&Za, 4%4
annuity on human life 人寿年金 #Qw0&kM7I
antecedent debt 先前的债项 u=
*FI
ante-dated cheque 倒填日期支票 olB.*#gA
anticipated expenditure 预期开支 {f_={k
anticipated net profit 预期纯利 Hzm:xg
anticipated revenue 预期收入 G<z wv3
anti-inflation measure 反通货膨胀措施 -vo} )lO
anti-inflationary stance 反通货膨胀立场 V cE:G#]5
apparent deficit 表面赤字 E:_ZA
apparent financial solvency 表面偿债能力 zy?|ODM
apparent partner 表面合伙人 Rxt^v+ ,$
application for personal assessment 个人入息课税申请书 3Y4?CM&0v
application of fund 资金应用 5+0gR
&|j
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 dw>C@c#"
appointed actuary 委任精算师 R{ `(c/%8
appointed auditor 委任核数师；委任审计师 wQl
,
appointed trustee 委任的受托人 C\3rJy(VJ
appointer 委任人 8.1c? S
apportioned pro rata 按比例分摊 T9| m7
apportionment 分配；分摊 VOsR An/N
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [o#oa k{U
apportionment formula 分摊方程式 v |,1[i{
apportionment of estate duty 遗产税的分摊 GTPHVp&y
appraisal 估价；评估 un"Gozmt5
appreciable growth 可观增长 W &W5lArr
appreciable impact 显着影响 .bl/*s
appreciable increase 可观增长 tyDU
@M
appreciation 增值；升值 !<8 W
{LT
appreciation against other currencies 相对其他货币升值 sRR( `0Zp
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 edq4D53
appreciation tax 增值税 F@j
Z ho
appropriation 拨款；拨用；拨付 1p3z1_wrs
appropriation account 拨款帐目 0cH`;!MZ
Appropriation Bill 拨款法案 s-!ArB,
appropriation-in-aid system 补助拨款办法 MTh<|$
approved assets 核准资产 r EE1sy/#
approved basket stock 认可一篮子证券 k
PG-hD
approved budget 核准预算 mfn,Gjt3O
approved charitable donation 认可慈善捐款 +4~_Ei[ i
approved charitable institution 认可慈善机构 Q~]uC2Mw
approved currency 核准货币；认可货币 LKB$,pR~1l
approved estimates 核准预算 CJx|? yK2
approved estimates of expenditure 核准开支预算 Xf]d. :
approved overseas insurer 核准海外保险人 k/_ 59@)
approved overseas trust company 核准海外信托公司 :uS\3toj
approved pooled investment fund 核准汇集投资基金 l}|%5.5-
approved provident fund scheme 认可公积金计划 !X#OOqPr=
approved provision 核准拨款 [#vH'y
approved redeemable share 核准可赎回股份 # $07:UJ
approved regional stock 认可地区性证券 X=&ET)8-Y
approved retirement scheme 认可退休金计划 .p3,O6y2(F
approved subordinated loan 核准附属贷款 `:KY\
arbitrage 套戥；套汇；套利 UYJZ YP%r
arbitrageur 套戥者；套汇者
wH&!W~M
arbitrary amount 临时款项 *I.f1lz%*
arrangement 措施；安排；协定 ,AFu C <
arrears 欠款 N/2 T[s_&
arrears of pay 欠付薪酬 !>&o01i
arrears of revenue 逾期未收税款；逾期未收的帐项 nPl?K:(
articles of association 组织章程；组织细则；组织章程细则 C` 9+6 T
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ` p-cSxR_
ascertainment of profit 确定利润 *u [BP@vE
"Asia Clear" “亚洲结算系统”
