allotment 分配；配股 $%cHplQz 5
allotment notice 股份配售通知；配股通知 sM MtU@<x
allotment of shares 股份分配 9vyf9QE ;
allowable 可获宽免；免税的 deaB_cjdI
allowable business loss 可扣除的营业亏损 `XH 0S`B
allowable expenses 可扣税的支出 b
MD|
allowance 免税额；津贴；备抵；准备金 OFtf)cGE
allowance for debts 债项的免税额 Xx MZU(5
allowance for depreciation by wear and tear 耗损折旧免税额 :,
JjN&
allowance for funeral expenses 殡殓费的免税额
)aGSZ1`/
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I ?Dp *u*
allowance for repairs and outgoings 修葺及支出方面的免税额 SWx: -<
allowance to debtor 给债务人的津贴 3%5YUG@
alteration of capital 资本更改 @ : Zk,
alternate trustee 候补受托人 hZHM5J~
amalgamation 合并 bKmwXDv'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;$&\ :-6A#
ambit of charges 征税范围；收费范围 -GFZFi
amended valuation 经修订的估值 YX-~?Pl
American Commodities Exchange 美国商品交易所 `W Xlq#:K
American Express Bank Limited 美国运通银行 YhV<.2^k
American Stock Exchange 美国证券交易所 qJ
`:$U
amortization 摊销 #at`7#K@
amount due from banks 存放银行同业的款项 :!g|pd[{ag
amount due from banks abroad 存放海外银行同业的款项 g|]HS4y
amount due from holding companies 控股公司欠款 M\4 ` S&
amount due from local banks 存放本港银行同业的款项 cg3}33Z;6
amount due to banks 银行同业的存款 u*Xp%vNe
amount due to banks abroad 海外银行同业的存款 R6(:l;
W
amount due to holding companies 控股公司存款 WqF,\y%W*
amount due to local banks 本港银行同业的存款 V($V8P/
amount due to outport banks 外埠银行同业的存款 ]87BP%G
amount for note issue 发行纸币的款额 3<W%z]k@M
amount of bond 担保契据的款额 <9ucpV
amount of consideration 代价款额 <$e|'}>A
amount of contribution 供款数额 YS^!'IyG/B
amount of indebtedness 负债款额 )pHlWi|h
amount of principal of the loan 贷款本金额 ?Q-Tyf$3
amount of rates chargeable 应征差饷数额 HQm_ K0$
amount of share capital 股本额 -&Xv,:'?
amount of sums assured 承保款额 0pMN@
Cz6
amount of variation 变动幅度 A_9^S !
amount of vote 拨款数额 $!>.h*np
amount payable 应付款额 5_'lu
amount receivable 应收款额 B%;MG b o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G~<UP(G
analysis 分析 cp(q aa
ancillary risk 附属风险 9(TGkz(NA
annual account 周年帐目；周年帐目报表；年度决算；年结 @5nFa~*K %
annual accounting date 年结日期 jj[6 oNKE1
annual allowance 每年免税额；年积金；年度津贴；年津 6E}9uwQ
annual balance 年度余额 >E<ib[vK[
annual disposable income 每年可动用收入 6`CRT TJ
7
annual estimates 周年预算 :/ |"db&`
annual fee 年费 A! bG 2{r
annual general meeting 周年大会 QnVr)4 "
annual growth rate 年增率；每年增长率 ).5 X
annual long-term supplement 长期个案每年补助金
@ye!? %
annual pensionable emolument 可供计算退休金的年薪 Y/.C+wW2
annual report 年报 G@H!D[wd
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;_(f(8BO
annual return 周年报表；周年申报表；每年报税表格 EpAgKzVpJ
Annual Return Rules 《周年报表规则》 2HFn\kjj.s
annual review of consumer prices 每年消费物价回顾 %)r ~GCd
annual roll-forward basis 逐年延展方式 uAPVR
annual salary 年薪 h`|04Q
annual statement 年度报表；年度决算表 3{3@>
8{w
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;yJ:W8U]+;
annuitant 年金受益人 *vaYI3{qN
annuity 年金 ,_3hbT8Q
annuity contract 年金合约 bGWfMu=n
annuity on human life 人寿年金 l\s!A&L
antecedent debt 先前的债项 tV n? cS
ante-dated cheque 倒填日期支票 R
p&J!hlA
anticipated expenditure 预期开支 . Ima
M
anticipated net profit 预期纯利 5X! -Hj
anticipated revenue 预期收入 _!',% +
anti-inflation measure 反通货膨胀措施 SL4?E<Jb
anti-inflationary stance 反通货膨胀立场 Q6Gw!!Z5EA
apparent deficit 表面赤字 NGc~%0n
apparent financial solvency 表面偿债能力 =hKAwk/^
apparent partner 表面合伙人 Z0Z6 a Zeb
application for personal assessment 个人入息课税申请书 92DM1~
*
application of fund 资金应用 bT.q@oU
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 FRd"F$ U
appointed actuary 委任精算师 -G,}f\Cg
appointed auditor 委任核数师；委任审计师 {z FME41>g
appointed trustee 委任的受托人 C{}_ Rb'x
appointer 委任人 jn2=)KBa_
apportioned pro rata 按比例分摊 @z@%vr=vX
apportionment 分配；分摊 aas.-N T
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]B tkoad
apportionment formula 分摊方程式 KMRPleF
apportionment of estate duty 遗产税的分摊 y"q
aa
appraisal 估价；评估 ,L/ x \_28
appreciable growth 可观增长 T`EV
uRJ
appreciable impact 显着影响 NHGTV$T`1
appreciable increase 可观增长 I'uwJy_I\
appreciation 增值；升值 1)(>'pY
appreciation against other currencies 相对其他货币升值 Op'a=4x]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [%P#ieD4
appreciation tax 增值税 \Rny*px
appropriation 拨款；拨用；拨付 W'[V$*
appropriation account 拨款帐目 /5ZX6YkeH
Appropriation Bill 拨款法案 n"(!v7YNp
appropriation-in-aid system 补助拨款办法 ote,`h
approved assets 核准资产 bHw
Ed%f
approved basket stock 认可一篮子证券 s*izhjjX
approved budget 核准预算 c$g@3gL
approved charitable donation 认可慈善捐款 x} ] 56f
approved charitable institution 认可慈善机构 y }odTeq
approved currency 核准货币；认可货币 +<7Oj s>o
approved estimates 核准预算 V%s
g+D2
approved estimates of expenditure 核准开支预算 )% 7P? ^>
approved overseas insurer 核准海外保险人 "%-Vrb =:Y
approved overseas trust company 核准海外信托公司 '.mepxf< f
approved pooled investment fund 核准汇集投资基金 `S
{&gl
approved provident fund scheme 认可公积金计划 }|P3(* S
approved provision 核准拨款 5'lPXKn+L
approved redeemable share 核准可赎回股份 EbC!tR
approved regional stock 认可地区性证券 ~e{ @ 5.g
approved retirement scheme 认可退休金计划 A l U^ ,X
approved subordinated loan 核准附属贷款 &R94xh%@(
arbitrage 套戥；套汇；套利 H71sxek3
arbitrageur 套戥者；套汇者 "z~ba>,-\
arbitrary amount 临时款项 ?%,NOX
arrangement 措施；安排；协定 ?{ir
$M
arrears 欠款 ^ Bx[%
arrears of pay 欠付薪酬 y ?$DDD
arrears of revenue 逾期未收税款；逾期未收的帐项 1+x"
5<(W
articles of association 组织章程；组织细则；组织章程细则 q-F
K=r
5
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /DYyl/
ascertainment of profit 确定利润 }47h0 i
"Asia Clear" “亚洲结算系统”
