allotment 分配；配股 `PS>"-AY2
allotment notice 股份配售通知；配股通知 ,WtJ&S7?
allotment of shares 股份分配 ?3a: ntX h
allowable 可获宽免；免税的 /a? qtRw
allowable business loss 可扣除的营业亏损 YuFR*W;$
allowable expenses 可扣税的支出 ' mO>hD `V
allowance 免税额；津贴；备抵；准备金 J/B `c(
allowance for debts 债项的免税额
6 U_P
allowance for depreciation by wear and tear 耗损折旧免税额 ")@#B=8+3^
allowance for funeral expenses 殡殓费的免税额 ][`% vj9r
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Cxra(!&
allowance for repairs and outgoings 修葺及支出方面的免税额 1"UHe* 2
allowance to debtor 给债务人的津贴 ;bRyk#
alteration of capital 资本更改 _(F8 }s
alternate trustee 候补受托人 <d~si^*\ch
amalgamation 合并 6QAhVg: A
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f[wxt n'r
ambit of charges 征税范围；收费范围 qB5.of[N!
amended valuation 经修订的估值 lb\VQZp!y
American Commodities Exchange 美国商品交易所 r1/9BTPKdJ
American Express Bank Limited 美国运通银行 ?@CbaX~+K
American Stock Exchange 美国证券交易所 DT vCx6:!
amortization 摊销 ' wni.E&
amount due from banks 存放银行同业的款项 -Pc6W9$
amount due from banks abroad 存放海外银行同业的款项 AL;4-(KH
amount due from holding companies 控股公司欠款 ip!-~HNwJ
amount due from local banks 存放本港银行同业的款项 k8 z1AP
amount due to banks 银行同业的存款 odW K\e
amount due to banks abroad 海外银行同业的存款 {Bz E
amount due to holding companies 控股公司存款 il% u)NN
amount due to local banks 本港银行同业的存款 M< /
amount due to outport banks 外埠银行同业的存款 q![`3m-d .
amount for note issue 发行纸币的款额 3<HZ)w^B
amount of bond 担保契据的款额 ;b!qt-;.<
amount of consideration 代价款额 .I.B,wH
8
amount of contribution 供款数额 CD[}|N
amount of indebtedness 负债款额 `#"xgOSP>
amount of principal of the loan 贷款本金额 '9!J' [W
amount of rates chargeable 应征差饷数额 8]Q#P
amount of share capital 股本额 _$i)bJ
amount of sums assured 承保款额 Ug\$Ob5=q
amount of variation 变动幅度 '}$$0S.DC
amount of vote 拨款数额 5GbC}y>
amount payable 应付款额
0ZJj5 <U
amount receivable 应收款额 V.Tn1i-v
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VS@e[,
analysis 分析 % `* On~
ancillary risk 附属风险 EB VG@
annual account 周年帐目；周年帐目报表；年度决算；年结 rFaG-R
annual accounting date 年结日期
6 ZfL-E{
annual allowance 每年免税额；年积金；年度津贴；年津 }$i/4?dYsQ
annual balance 年度余额 - 5JN`
annual disposable income 每年可动用收入 0o!mlaU#
annual estimates 周年预算 ^h^.;Iqr=
annual fee 年费 ~G 3txd
annual general meeting 周年大会 l=ZD&uK
annual growth rate 年增率；每年增长率 6V*,nocL_+
annual long-term supplement 长期个案每年补助金 p<3<Zk 7~0
annual pensionable emolument 可供计算退休金的年薪
\440gH`
annual report 年报 ;GIA`=a %
Annual Report on the Consumer Price Index 《消费物价指数年报》 tAsa p}(
annual return 周年报表；周年申报表；每年报税表格 qA"BoSw 4
Annual Return Rules 《周年报表规则》 Bj<s!}i{[
annual review of consumer prices 每年消费物价回顾 EjMVlZC>
annual roll-forward basis 逐年延展方式 <w`EU[y_
annual salary 年薪 5XV|*O;
annual statement 年度报表；年度决算表 Cz
&3=
),G
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `aTw!QBfG
annuitant 年金受益人 x#gZC 1$Y
annuity 年金 "c\WZB`|
annuity contract 年金合约 zK&1ti@wln
annuity on human life 人寿年金 F?[1 m2
antecedent debt 先前的债项 *2pf
> UzL
ante-dated cheque 倒填日期支票 KWoj MPs
anticipated expenditure 预期开支 \*[DR R0
anticipated net profit 预期纯利 05g %5vHF
anticipated revenue 预期收入
3?&v:H
anti-inflation measure 反通货膨胀措施 ?Yzw]ag
.
anti-inflationary stance 反通货膨胀立场 h ,n}=g+?
apparent deficit 表面赤字 ka6E
s~
apparent financial solvency 表面偿债能力 ) J.xQ}g
apparent partner 表面合伙人 KA{&NFx
application for personal assessment 个人入息课税申请书 l V$CBS
application of fund 资金应用 hz*T"HJ]t
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 zc$}4o
appointed actuary 委任精算师 lX.-qCV"B
appointed auditor 委任核数师；委任审计师 \Y>b#*m(4
appointed trustee 委任的受托人 XwFTAaZ
appointer 委任人 Va?i#<a
apportioned pro rata 按比例分摊 ) [oP `Z
apportionment 分配；分摊 ~(8f Uob
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e ^oGiL ~
apportionment formula 分摊方程式 I= :"Fqj'N
apportionment of estate duty 遗产税的分摊 xy
b=7
appraisal 估价；评估 n_Qua|R
appreciable growth 可观增长 YC')vv3o(
appreciable impact 显着影响
$v #
appreciable increase 可观增长 /
g {8
appreciation 增值；升值 ,n[<[tkCR
appreciation against other currencies 相对其他货币升值 DP0@x+`k
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z~3GgR"1d
appreciation tax 增值税 ;S
\s&. u
appropriation 拨款；拨用；拨付 :P/VBX h
appropriation account 拨款帐目 E*`PD<:)H
Appropriation Bill 拨款法案 kJpO0k9?eY
appropriation-in-aid system 补助拨款办法 )
z\#
approved assets 核准资产 Q4_r) &np
approved basket stock 认可一篮子证券 n}_}# (a
approved budget 核准预算 AO>b\,0Me
approved charitable donation 认可慈善捐款 ,
^K.J29
approved charitable institution 认可慈善机构 qZ'2M.;
approved currency 核准货币；认可货币 {kw% 7}!
approved estimates 核准预算 g'b|[ q
approved estimates of expenditure 核准开支预算 #:+F
approved overseas insurer 核准海外保险人 e4 ,SR(O>
approved overseas trust company 核准海外信托公司 pS |K[:5
approved pooled investment fund 核准汇集投资基金 e5 L_<V^Jo
approved provident fund scheme 认可公积金计划 s .<.6t:G4
approved provision 核准拨款 w7., ch
approved redeemable share 核准可赎回股份 !^&VZh
approved regional stock 认可地区性证券 a6j& po
approved retirement scheme 认可退休金计划 n1{[CCee@
approved subordinated loan 核准附属贷款 PPH;'!>s"
arbitrage 套戥；套汇；套利 rJkJ/9s
arbitrageur 套戥者；套汇者 z=) m6\
arbitrary amount 临时款项 ah hl
arrangement 措施；安排；协定 kl]MP}wc
arrears 欠款 ;Mo_B9
arrears of pay 欠付薪酬 cM3B5Lp
arrears of revenue 逾期未收税款；逾期未收的帐项 >h)kbsSU0z
articles of association 组织章程；组织细则；组织章程细则 YI
?P@y
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "3\y~<8%'
ascertainment of profit 确定利润 ; cvMNU$fN
"Asia Clear" “亚洲结算系统”
