allotment 分配；配股 HOG7|| &y
allotment notice 股份配售通知；配股通知 Q4*c
L5j
allotment of shares 股份分配 5.
i;IOx
allowable 可获宽免；免税的 ZC-N4ESr
allowable business loss 可扣除的营业亏损 N h%8;
allowable expenses 可扣税的支出 ovO^uWz`
allowance 免税额；津贴；备抵；准备金 Lf9h;z>#
allowance for debts 债项的免税额 +`FY
allowance for depreciation by wear and tear 耗损折旧免税额 Af~AE2b3"
allowance for funeral expenses 殡殓费的免税额 Mt`.|N;y!
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S]m[$)U%@
allowance for repairs and outgoings 修葺及支出方面的免税额 ly@CX((W
allowance to debtor 给债务人的津贴 ?1sY S
alteration of capital 资本更改 Y*f<\z(4
alternate trustee 候补受托人 '%N
p9 Iqt
amalgamation 合并 |z E7 W
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W0k_"uI
ambit of charges 征税范围；收费范围 }$ d er
amended valuation 经修订的估值 T5)?6i -N
American Commodities Exchange 美国商品交易所 D S
yE
American Express Bank Limited 美国运通银行 kQ+5p Fo3
American Stock Exchange 美国证券交易所 gqG"t@Y+
amortization 摊销 ^.Q),{%Xo
amount due from banks 存放银行同业的款项 -_+0[Nb .
amount due from banks abroad 存放海外银行同业的款项 y- YYDEl
amount due from holding companies 控股公司欠款 2bmppDk
amount due from local banks 存放本港银行同业的款项 Uka 4iya
amount due to banks 银行同业的存款 +7w>ujeeJA
amount due to banks abroad 海外银行同业的存款 ?zEgN!\R)
amount due to holding companies 控股公司存款 4|qp&%9-
amount due to local banks 本港银行同业的存款 _" n4SXhq
amount due to outport banks 外埠银行同业的存款 W+vm!7wX0
amount for note issue 发行纸币的款额 ^H'#*b0u
amount of bond 担保契据的款额 Vufw:}i+^
amount of consideration 代价款额 4'M#m|V
amount of contribution 供款数额 +x` tvo
amount of indebtedness 负债款额 `?:'_K i
amount of principal of the loan 贷款本金额 9I9)5`d|Jn
amount of rates chargeable 应征差饷数额 ^VQiq7 xm
amount of share capital 股本额 &nq[Vy0kO4
amount of sums assured 承保款额 kDrGl{U}
amount of variation 变动幅度 p w,.*N3P
amount of vote 拨款数额 P VPwYmte
amount payable 应付款额 |Z<adOg
amount receivable 应收款额 *m 7e>]-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UC QL~
analysis 分析 }v: h EMO
ancillary risk 附属风险 5v]xk?Eb
annual account 周年帐目；周年帐目报表；年度决算；年结 @[^H*^1|g
annual accounting date 年结日期 rpvm ].4
annual allowance 每年免税额；年积金；年度津贴；年津 R
.,w`<<
annual balance 年度余额 KP
i
@wl3
annual disposable income 每年可动用收入 .p&M@h
w
annual estimates 周年预算 ) }EwEM
annual fee 年费 !"wIb.j }0
annual general meeting 周年大会 *Hs5MXNu
annual growth rate 年增率；每年增长率 vO\CPb
%/
annual long-term supplement 长期个案每年补助金 uJ%ql5XDV
annual pensionable emolument 可供计算退休金的年薪 v K$W)(Z
annual report 年报 cD 1p5U
Annual Report on the Consumer Price Index 《消费物价指数年报》 WA<~M) rb
annual return 周年报表；周年申报表；每年报税表格 -+z^{*\; N
Annual Return Rules 《周年报表规则》 ]UNmhF!W>u
annual review of consumer prices 每年消费物价回顾 >yaRz+
annual roll-forward basis 逐年延展方式 -1@kt<Es
annual salary 年薪 ]WS 7l @
annual statement 年度报表；年度决算表 ~ >6(@~6
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 dfNNCPu]+
annuitant 年金受益人 rtPQ:CaA)?
annuity 年金 :/u
EPki
annuity contract 年金合约 a^,Xm(Wb}
annuity on human life 人寿年金 ec{pWzAe
antecedent debt 先前的债项
z 6p.{M
ante-dated cheque 倒填日期支票 CrK}mbe
anticipated expenditure 预期开支 um[.r,
++
anticipated net profit 预期纯利 V-VR+ Ndz
anticipated revenue 预期收入 }4$UlT A'
anti-inflation measure 反通货膨胀措施 Zb@PwH4
anti-inflationary stance 反通货膨胀立场 >2%!=q3)
apparent deficit 表面赤字 q>,i ` *
apparent financial solvency 表面偿债能力 t1D6#J P(a
apparent partner 表面合伙人 /CH*5w)1
application for personal assessment 个人入息课税申请书 "zv?qS
application of fund 资金应用 ^W;\faG
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 E<0Y;tR
appointed actuary 委任精算师 j2V^1
appointed auditor 委任核数师；委任审计师 >]FRHJo_
appointed trustee 委任的受托人 *M09Y'5]
appointer 委任人 QO~!S_FRH
apportioned pro rata 按比例分摊 {"-u aH>,
apportionment 分配；分摊 a: C
ly9
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t}+P |$[
apportionment formula 分摊方程式 l1nrJm8
apportionment of estate duty 遗产税的分摊 ?m0|>[j
appraisal 估价；评估 dxsPX =\:
appreciable growth 可观增长 &iez{[O
appreciable impact 显着影响 ;~F&b:CyG
appreciable increase 可观增长 M/T
ll]\|
appreciation 增值；升值 U 8 '}(
appreciation against other currencies 相对其他货币升值 (*F/^4p!$
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yHe%e1
appreciation tax 增值税 } Dp/K4
appropriation 拨款；拨用；拨付 @
!`x^Tzz
appropriation account 拨款帐目 #L
ffmS
Appropriation Bill 拨款法案 'a[| '
appropriation-in-aid system 补助拨款办法 $cflF@ 3
approved assets 核准资产 Dg W *Br8<
approved basket stock 认可一篮子证券 d#NG]V/
approved budget 核准预算 } ,+ &y^
approved charitable donation 认可慈善捐款 \xR1|M
approved charitable institution 认可慈善机构 sN"<baZ
approved currency 核准货币；认可货币 9 Zw{MM ]
approved estimates 核准预算 x}B3h9]
approved estimates of expenditure 核准开支预算 MfNsor
approved overseas insurer 核准海外保险人 ozB2L\D7
approved overseas trust company 核准海外信托公司 0
5hjC
approved pooled investment fund 核准汇集投资基金 a]\l :r
approved provident fund scheme 认可公积金计划 4MUN1/DId`
approved provision 核准拨款 O/ybqU\7
approved redeemable share 核准可赎回股份 &PZ&'
N|P
approved regional stock 认可地区性证券 O3 NI
approved retirement scheme 认可退休金计划 A{|^_1
approved subordinated loan 核准附属贷款 JCFiKt9n
arbitrage 套戥；套汇；套利 gv\W I4"n
arbitrageur 套戥者；套汇者 p4-UW;Xu
arbitrary amount 临时款项 c]}F$[>oN'
arrangement 措施；安排；协定 rel_Z..~
arrears 欠款 4]G J+a
arrears of pay 欠付薪酬 lV".-:u_
arrears of revenue 逾期未收税款；逾期未收的帐项 J~}sQ{ 0
articles of association 组织章程；组织细则；组织章程细则 i/|}#yw8A
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n,D&pl9f
ascertainment of profit 确定利润 =aB c .PJ^
"Asia Clear" “亚洲结算系统”
