allotment 分配；配股 r^ ZEImjc
allotment notice 股份配售通知；配股通知 ?#UO./ "
allotment of shares 股份分配 G[q $QB+
allowable 可获宽免；免税的 W-lN>]5}m
allowable business loss 可扣除的营业亏损 *% @h(js
allowable expenses 可扣税的支出 -v|qZ'
allowance 免税额；津贴；备抵；准备金 8E]F$.6U
allowance for debts 债项的免税额 "wh , Ue
allowance for depreciation by wear and tear 耗损折旧免税额 %z 4Nl$\
allowance for funeral expenses 殡殓费的免税额 $l &(%\pp
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hODWB
&b
allowance for repairs and outgoings 修葺及支出方面的免税额 N_[*
H
allowance to debtor 给债务人的津贴 vTw>JNVI
alteration of capital 资本更改 (0y~% J
alternate trustee 候补受托人 RF0Hj gP
amalgamation 合并 P 1' al
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M?uC%x+S$_
ambit of charges 征税范围；收费范围 E\ p L!c
amended valuation 经修订的估值 :'*~uJrR
American Commodities Exchange 美国商品交易所 &m:uO^
-D
American Express Bank Limited 美国运通银行 xbYi.
American Stock Exchange 美国证券交易所 ><HE;
cVg?
amortization 摊销 :y jKL^G>
amount due from banks 存放银行同业的款项 MfQ?W`Kop
amount due from banks abroad 存放海外银行同业的款项 =] Jd9]vi
amount due from holding companies 控股公司欠款 9.B
KI/
amount due from local banks 存放本港银行同业的款项 PxkO T*
amount due to banks 银行同业的存款 *CTlOy
amount due to banks abroad 海外银行同业的存款 j*TYoH1
amount due to holding companies 控股公司存款 uw +M
amount due to local banks 本港银行同业的存款 uT7B#b7
amount due to outport banks 外埠银行同业的存款 i5?q,_
amount for note issue 发行纸币的款额 :mn>0jK,N
amount of bond 担保契据的款额 $F
+ L Ds
amount of consideration 代价款额 ' x35=@
amount of contribution 供款数额 d8=x0~7
amount of indebtedness 负债款额 dNL(G%Qj+"
amount of principal of the loan 贷款本金额 /F'sb[
amount of rates chargeable 应征差饷数额 ia E^a^*
amount of share capital 股本额 g0Gf6o
>2
amount of sums assured 承保款额 @Y<bwv
amount of variation 变动幅度 TOXfWEU3>
amount of vote 拨款数额 !1{e|p
7
amount payable 应付款额 ,a]?S^:y]
amount receivable 应收款额 jeH~<t{
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (~wqa 3
analysis 分析 g+>( dnX
ancillary risk 附属风险 };jN\x?&q
annual account 周年帐目；周年帐目报表；年度决算；年结 O5kz5b> Z
annual accounting date 年结日期 K <qk.~
S
annual allowance 每年免税额；年积金；年度津贴；年津 *XbEiMJ
annual balance 年度余额 _zn.K&I-*k
annual disposable income 每年可动用收入 fc-iAj
annual estimates 周年预算 ?+W 9az]+
annual fee 年费 .e=:RkI,
annual general meeting 周年大会 Et/\xL
annual growth rate 年增率；每年增长率 3|4|*6
annual long-term supplement 长期个案每年补助金 GyIT{M}KV
annual pensionable emolument 可供计算退休金的年薪 T;
y>>_,
annual report 年报 b#toM';T
Annual Report on the Consumer Price Index 《消费物价指数年报》 -Rd/G x
annual return 周年报表；周年申报表；每年报税表格 MLje4
Annual Return Rules 《周年报表规则》 b8"?VS5-"
annual review of consumer prices 每年消费物价回顾 wKY Za# u
annual roll-forward basis 逐年延展方式 q6S XWT'Sa
annual salary 年薪 G{ sOR
annual statement 年度报表；年度决算表 SmdjyK1~8
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 B~JwHwIhA
annuitant 年金受益人 _w/EP
annuity 年金 ! ^=*Jq>
annuity contract 年金合约 V4P;
5[
annuity on human life 人寿年金 [los dnH^?
antecedent debt 先前的债项 -pa )K"z
ante-dated cheque 倒填日期支票 y?m/*hh`
anticipated expenditure 预期开支 FsV'Cu@ !U
anticipated net profit 预期纯利 5rRN-
anticipated revenue 预期收入 X ;B\Kj`n
anti-inflation measure 反通货膨胀措施 /#-C4
"|
anti-inflationary stance 反通货膨胀立场 5b
/|
!{
apparent deficit 表面赤字 V\6[}J
apparent financial solvency 表面偿债能力 Ib\iT :AJ
apparent partner 表面合伙人 e
8]\U/
application for personal assessment 个人入息课税申请书 zj` v?#ET
application of fund 资金应用 Nu fLzg{
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 (Twn kXrR,
appointed actuary 委任精算师 Vf'd*-_!Q<
appointed auditor 委任核数师；委任审计师 #iWSDy
appointed trustee 委任的受托人 a / #PLP
appointer 委任人 =p? WBZT|:
apportioned pro rata 按比例分摊 =%gRW5R%
apportionment 分配；分摊 I8/DR z$A
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Av SM ^
apportionment formula 分摊方程式 jhu&& ==\f
apportionment of estate duty 遗产税的分摊 xw
T%) ,
appraisal 估价；评估 6290ZNvr
appreciable growth 可观增长 c`WHNky%j
appreciable impact 显着影响 N:tY":Hi
appreciable increase 可观增长 ;D
s46M-s
appreciation 增值；升值 D3^7y.u<)
appreciation against other currencies 相对其他货币升值 9Xl5@%uz?z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0=q;@OIf
appreciation tax 增值税 o {EC&-
appropriation 拨款；拨用；拨付 -gas?^`
appropriation account 拨款帐目 @qjf ZH@
Appropriation Bill 拨款法案 R8UYP=Kp
appropriation-in-aid system 补助拨款办法 ~7t$MF.
approved assets 核准资产 T<@ cd|`
approved basket stock 认可一篮子证券 n?ctLbg
approved budget 核准预算 #8bsxx!s
approved charitable donation 认可慈善捐款 U
uM$~qf/K
approved charitable institution 认可慈善机构 V8wKAj
Ux
approved currency 核准货币；认可货币 <ggtjw S
approved estimates 核准预算 ND,Kldji
approved estimates of expenditure 核准开支预算 UMp/ \ &0
approved overseas insurer 核准海外保险人 pge++Di
approved overseas trust company 核准海外信托公司 :nS;
W
approved pooled investment fund 核准汇集投资基金 A'K%W W*'U
approved provident fund scheme 认可公积金计划 L9a p(
approved provision 核准拨款 X _G| hx
approved redeemable share 核准可赎回股份 _#s=h_
FD
approved regional stock 认可地区性证券 d:q +
approved retirement scheme 认可退休金计划 GK}'R=
approved subordinated loan 核准附属贷款 Hiv! BV|
arbitrage 套戥；套汇；套利 Bo+DJ izu
arbitrageur 套戥者；套汇者 \WrFqm#
arbitrary amount 临时款项 q$.{j"cZV
arrangement 措施；安排；协定 C*te^3k>B
arrears 欠款 LrV{j?2@
arrears of pay 欠付薪酬 b7\ cxgRq
arrears of revenue 逾期未收税款；逾期未收的帐项 Ei3zBS?J)
articles of association 组织章程；组织细则；组织章程细则 vN OH&ja-s
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >x@P|\
ascertainment of profit 确定利润 CG&`16KN7
"Asia Clear" “亚洲结算系统”
