allotment 分配；配股 5Xl /L
allotment notice 股份配售通知；配股通知 :C}2=
allotment of shares 股份分配 nSF``pp+
allowable 可获宽免；免税的 WV mq% ,7
allowable business loss 可扣除的营业亏损 hq:&wN 7Q
allowable expenses 可扣税的支出 ?OE.O/~l
allowance 免税额；津贴；备抵；准备金 /;7y {(o
allowance for debts 债项的免税额 e1>aT
u@
allowance for depreciation by wear and tear 耗损折旧免税额 "6R
5+
allowance for funeral expenses 殡殓费的免税额
s
f OH l
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4Ue_Y 'LmM
allowance for repairs and outgoings 修葺及支出方面的免税额 :Xn7Ha [f
allowance to debtor 给债务人的津贴 r'dr9"-{
alteration of capital 资本更改 %]g
n?`O
alternate trustee 候补受托人 H;U)b{
amalgamation 合并 DUL4noq{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HQUeWCN
ambit of charges 征税范围；收费范围 z-@=+4~
amended valuation 经修订的估值 Yly@ww9t|
American Commodities Exchange 美国商品交易所 yfj K2
American Express Bank Limited 美国运通银行 %'xb%` t
American Stock Exchange 美国证券交易所
Vs)--t
amortization 摊销 S@}1t4Ls:
amount due from banks 存放银行同业的款项 6\u!E~zy
amount due from banks abroad 存放海外银行同业的款项 |y h\
amount due from holding companies 控股公司欠款 n:0}utU4
amount due from local banks 存放本港银行同业的款项 ?;wpd';c
amount due to banks 银行同业的存款 SG?Nsp^%`B
amount due to banks abroad 海外银行同业的存款 )mJf|W!Z#
amount due to holding companies 控股公司存款 l" q1?kaVg
amount due to local banks 本港银行同业的存款 K]qM~v<A
amount due to outport banks 外埠银行同业的存款 "F3]X)}
amount for note issue 发行纸币的款额 e/*$^i+S
amount of bond 担保契据的款额 ?9 HhG?_x
amount of consideration 代价款额 /wxE1][.
amount of contribution 供款数额 9prU+9
amount of indebtedness 负债款额 6vp *9
amount of principal of the loan 贷款本金额 Z1ALq5
amount of rates chargeable 应征差饷数额 B d^"=+c4
amount of share capital 股本额 Z<#hS=eY
amount of sums assured 承保款额 a 8dXH5_
amount of variation 变动幅度 uk9g<<3T
amount of vote 拨款数额
l
akp
amount payable 应付款额 v }sY|p"
amount receivable 应收款额 \X F}?*8
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $55U+) C<
analysis 分析 Xt{*N-v\
ancillary risk 附属风险 /w8"=6Vv~
annual account 周年帐目；周年帐目报表；年度决算；年结 _TUk(Qe
annual accounting date 年结日期 &(z fa&j|
annual allowance 每年免税额；年积金；年度津贴；年津
tM,%^){p$
annual balance 年度余额 F(
A k
annual disposable income 每年可动用收入 :^'O}2NP
annual estimates 周年预算 3IR
^
annual fee 年费 ~1 *
A
annual general meeting 周年大会 yoRU_%xA
annual growth rate 年增率；每年增长率 t p:\j@dB
annual long-term supplement 长期个案每年补助金 R8-^RvG
annual pensionable emolument 可供计算退休金的年薪 Y4F6q yP)"
annual report 年报 TZ;p0^(
Annual Report on the Consumer Price Index 《消费物价指数年报》 '~ 4pl0TWc
annual return 周年报表；周年申报表；每年报税表格 *9 Q^5;y
Annual Return Rules 《周年报表规则》 ~gI{\iNF/
annual review of consumer prices 每年消费物价回顾 A])P1c. 7"
annual roll-forward basis 逐年延展方式 R 0;ef D
annual salary 年薪 x|0:P sE
annual statement 年度报表；年度决算表 6yu]GK} es
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 /ahNnCtu?1
annuitant 年金受益人 G ){g
annuity 年金 <&pKc6+{
annuity contract 年金合约 `W `0Fwu9
annuity on human life 人寿年金 451'>qS
antecedent debt 先前的债项 b@t5`Y-+K
ante-dated cheque 倒填日期支票 -fgC" 2H
anticipated expenditure 预期开支 _Mc>W0'5@
anticipated net profit 预期纯利 S'U@X
anticipated revenue 预期收入 _P,^_%}V06
anti-inflation measure 反通货膨胀措施 # FYAV%pi
anti-inflationary stance 反通货膨胀立场 3
+xy4 G@L
apparent deficit 表面赤字 y^Vw`-e
apparent financial solvency 表面偿债能力 Ogg#jx (4
apparent partner 表面合伙人 ~u&|G$1!0
application for personal assessment 个人入息课税申请书 K"<*a"1I
application of fund 资金应用 ~%ozgzr^
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 C;Ic
appointed actuary 委任精算师 Y-~~,Yl~
appointed auditor 委任核数师；委任审计师 64j|}wJ$
appointed trustee 委任的受托人 XM|%^ry
appointer 委任人 Nf9 fb?
apportioned pro rata 按比例分摊 yg;_.4TpIO
apportionment 分配；分摊 i2J q|9,g
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6+dn*_[Z6
apportionment formula 分摊方程式 8[bk Hf
I
apportionment of estate duty 遗产税的分摊 g): ]'
appraisal 估价；评估 Zt@Z=r:&
appreciable growth 可观增长 99OD= pxQ
appreciable impact 显着影响 ~S; Z\
appreciable increase 可观增长 *~z#.63oZ
appreciation 增值；升值 JmOW
~W
appreciation against other currencies 相对其他货币升值 Qu%D
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b^`AJK
appreciation tax 增值税 $R^ A
Ea7
appropriation 拨款；拨用；拨付 kGN||h
appropriation account 拨款帐目 >_ X/[<
Appropriation Bill 拨款法案 ad n|N
appropriation-in-aid system 补助拨款办法 *(GZ^QH.
approved assets 核准资产 P sa@@'w
approved basket stock 认可一篮子证券 ? M6ag_h3
approved budget 核准预算 h<p
3'
approved charitable donation 认可慈善捐款 MZ#T^Y
approved charitable institution 认可慈善机构 O .k \]'
approved currency 核准货币；认可货币 `_ (~ Ud
approved estimates 核准预算 3+YbA)i ;
approved estimates of expenditure 核准开支预算 6ri#Lw
approved overseas insurer 核准海外保险人 :#="
%
approved overseas trust company 核准海外信托公司 )QY
