allotment 分配；配股 ]m( 5 >h#
allotment notice 股份配售通知；配股通知 B<Ynx_ 95
allotment of shares 股份分配 .iL_3:6f
allowable 可获宽免；免税的 !jDqRXi(
allowable business loss 可扣除的营业亏损 ?ixzlDto\
allowable expenses 可扣税的支出 UVD ::
allowance 免税额；津贴；备抵；准备金 tK|hC
[
allowance for debts 债项的免税额 /fM6%V=Y
allowance for depreciation by wear and tear 耗损折旧免税额 3*gWcPGe
allowance for funeral expenses 殡殓费的免税额 ptmPO4f
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Px4 zI9;cB
allowance for repairs and outgoings 修葺及支出方面的免税额 g loo] .z
allowance to debtor 给债务人的津贴 E4'D4@\W
alteration of capital 资本更改 ZN ?P4#Z S
alternate trustee 候补受托人 'c<@SVF{Zz
amalgamation 合并 /m;w ~ -N
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EN%Xs578
ambit of charges 征税范围；收费范围 B|O/h! H.
amended valuation 经修订的估值 F*d{<
American Commodities Exchange 美国商品交易所 ^IGTGY]s
American Express Bank Limited 美国运通银行 m`c(J1Et
American Stock Exchange 美国证券交易所 EtH)E )
amortization 摊销 'Sc3~lm(dH
amount due from banks 存放银行同业的款项 9CWUhS
amount due from banks abroad 存放海外银行同业的款项 7,e=|%7.
amount due from holding companies 控股公司欠款 2/B Flb
amount due from local banks 存放本港银行同业的款项 ZX. VzZS
amount due to banks 银行同业的存款 ~::gLm+f
amount due to banks abroad 海外银行同业的存款 t@/r1u|iq
amount due to holding companies 控股公司存款 I#Tl
amount due to local banks 本港银行同业的存款 ANCgch\
amount due to outport banks 外埠银行同业的存款 /d > f
p
amount for note issue 发行纸币的款额 i
c]f o
amount of bond 担保契据的款额 &T}v1c7)
amount of consideration 代价款额 `z3?ET
amount of contribution 供款数额 *k'9 %'<
amount of indebtedness 负债款额 F
,{nG[PL
amount of principal of the loan 贷款本金额 zF]hf P0 Q
amount of rates chargeable 应征差饷数额 l{Hi5x' H
amount of share capital 股本额 ?XGZp?6
amount of sums assured 承保款额 |U^
ff^]
amount of variation 变动幅度 \FTv N
amount of vote 拨款数额 ]'_z (s}
amount payable 应付款额 &/\0_CoTR\
amount receivable 应收款额 kQI WD
N
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V_}` 2.Pg
analysis 分析 KX
<RD|=
ancillary risk 附属风险 7B% @f9g
annual account 周年帐目；周年帐目报表；年度决算；年结 eS@RA2
annual accounting date 年结日期 fD\h5`-
annual allowance 每年免税额；年积金；年度津贴；年津 `s:| 4;.
annual balance 年度余额 8XJ%Y uu
annual disposable income 每年可动用收入 -"a+<(Y
annual estimates 周年预算 i}<R >]S
annual fee 年费 h)wR[N]n
annual general meeting 周年大会 _k sp;kH?)
annual growth rate 年增率；每年增长率 ?EX'j
>
annual long-term supplement 长期个案每年补助金 +d6E)~qKL
annual pensionable emolument 可供计算退休金的年薪 ' KQu z)-
annual report 年报 z7P PwTBa
Annual Report on the Consumer Price Index 《消费物价指数年报》 '*3+ '>
annual return 周年报表；周年申报表；每年报税表格 2z[Pw0# V
Annual Return Rules 《周年报表规则》 {b<8Z*4W
annual review of consumer prices 每年消费物价回顾 S|]~,l2]}
annual roll-forward basis 逐年延展方式 x2ol
annual salary 年薪 q]
Q gg
annual statement 年度报表；年度决算表 g'Xl>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 nLtP^
1~9H
annuitant 年金受益人 ^1cqx]>E
annuity 年金 ;v0sM*x%V
annuity contract 年金合约 9D#PO">|
annuity on human life 人寿年金 DR0W)K
^
antecedent debt 先前的债项 !)9zH
ante-dated cheque 倒填日期支票 ',!#?aGV
anticipated expenditure 预期开支 ~4`wfOvO
anticipated net profit 预期纯利 ,+X8?9v
anticipated revenue 预期收入 z|b4w7 I
anti-inflation measure 反通货膨胀措施 2tr2:PB`
anti-inflationary stance 反通货膨胀立场 %?wuKZLnc
apparent deficit 表面赤字 _~cmR <
apparent financial solvency 表面偿债能力 3mJHk<m8T
apparent partner 表面合伙人 _ _)Z Q
application for personal assessment 个人入息课税申请书 K5.C*|w
application of fund 资金应用 sG VC+!E
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 lHGv:TN
appointed actuary 委任精算师 s{q2C}=$?D
appointed auditor 委任核数师；委任审计师 mt
Orb9` m
appointed trustee 委任的受托人 9M7P]$^
appointer 委任人 k2@IJ~
apportioned pro rata 按比例分摊 *Cb(4h -
apportionment 分配；分摊 X&lk A
(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2d>PN^x
apportionment formula 分摊方程式 _&z>Id`w
apportionment of estate duty 遗产税的分摊 XW#4C*5?d
appraisal 估价；评估 -xcz+pHQ
appreciable growth 可观增长 B\=& v8
appreciable impact 显着影响 gEe}xI
appreciable increase 可观增长 {[9^@k
appreciation 增值；升值 Sc0ZT/Lm
appreciation against other currencies 相对其他货币升值 f zKKK+
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ka{Iue Ss
appreciation tax 增值税 Rxli;bl zi
appropriation 拨款；拨用；拨付 JV/,QWar
appropriation account 拨款帐目 Z E\t{s0
Appropriation Bill 拨款法案 I0ie3ESdN
appropriation-in-aid system 补助拨款办法 x xiLi46/
approved assets 核准资产 eP2 y U
approved basket stock 认可一篮子证券 Qxvz}r.l]
approved budget 核准预算 JIQzP?+?
approved charitable donation 认可慈善捐款 ;4_n:XUgo;
approved charitable institution 认可慈善机构 DuE>KX{<!R
approved currency 核准货币；认可货币 08`
@u4
approved estimates 核准预算 lR( &Wc\j
approved estimates of expenditure 核准开支预算 sooh yK8
approved overseas insurer 核准海外保险人 -( iJ<
approved overseas trust company 核准海外信托公司 Qpc{7#bp
approved pooled investment fund 核准汇集投资基金 )} #r"!
approved provident fund scheme 认可公积金计划 <h}?0NA4
approved provision 核准拨款 2
g8PU$T
approved redeemable share 核准可赎回股份 5cAD C`q
approved regional stock 认可地区性证券 i!HGM=f
approved retirement scheme 认可退休金计划 _NkN3f5 1L
approved subordinated loan 核准附属贷款 .Sn1YAhE
arbitrage 套戥；套汇；套利 aj,ZM,Ad
arbitrageur 套戥者；套汇者 b?^n
'0
arbitrary amount 临时款项 s_[?(Ip{
arrangement 措施；安排；协定 Kaa*;T
