allotment 分配；配股 %1 rN6A!%
allotment notice 股份配售通知；配股通知 4+Y9":<
allotment of shares 股份分配 $ Zj3#l:rK
allowable 可获宽免；免税的 o`nJJ:Cxq-
allowable business loss 可扣除的营业亏损 C\* 062 1
allowable expenses 可扣税的支出 < fYcON
allowance 免税额；津贴；备抵；准备金 rEj Ez+wu
allowance for debts 债项的免税额 HFX,EE
allowance for depreciation by wear and tear 耗损折旧免税额 n66b(6"mO2
allowance for funeral expenses 殡殓费的免税额 EV_u8?va
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +<3e@s&
allowance for repairs and outgoings 修葺及支出方面的免税额 0e j*0"Mq
allowance to debtor 给债务人的津贴 >iI_bcqF
alteration of capital 资本更改 c@$W]o"A
alternate trustee 候补受托人 7e H j"_;
amalgamation 合并 cUwR6I9
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _r`(P#Hy
ambit of charges 征税范围；收费范围 nbBox,zW
amended valuation 经修订的估值 RggO|s+0;
American Commodities Exchange 美国商品交易所 Zig3WiD&
American Express Bank Limited 美国运通银行 C^!~WFy
American Stock Exchange 美国证券交易所 F
7X ] h
amortization 摊销 ~zFwSF
amount due from banks 存放银行同业的款项 =g)SZK
amount due from banks abroad 存放海外银行同业的款项 &&O tj-n5
amount due from holding companies 控股公司欠款 8<
z
amount due from local banks 存放本港银行同业的款项 |al'_s}I
amount due to banks 银行同业的存款 O*9d[jw[
amount due to banks abroad 海外银行同业的存款 O>IG7Ujl
amount due to holding companies 控股公司存款 21hTun"W
amount due to local banks 本港银行同业的存款 ;JX2ebx
amount due to outport banks 外埠银行同业的存款 vH@b
amount for note issue 发行纸币的款额 DS7Pioa86
amount of bond 担保契据的款额 l>pnY%(A
amount of consideration 代价款额 Rc}#4pM8
amount of contribution 供款数额 fjHd"!)
3
amount of indebtedness 负债款额 j^D/ ,SW
amount of principal of the loan 贷款本金额 rrl{3
?
amount of rates chargeable 应征差饷数额 *s!T$oc
amount of share capital 股本额 2 '8I/>-
amount of sums assured 承保款额 H4BuxM_r
amount of variation 变动幅度 L] =LY
amount of vote 拨款数额 -IL' (vx
amount payable 应付款额 6t4{aa!L|9
amount receivable 应收款额 "gt*k#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @Dd3m WKq
analysis 分析 A{gniYqvB`
ancillary risk 附属风险 *-s':
('R
annual account 周年帐目；周年帐目报表；年度决算；年结 KXcE@q9
annual accounting date 年结日期 _:G>bU/ ^
annual allowance 每年免税额；年积金；年度津贴；年津 Z`ZML+;~6
annual balance 年度余额 /re0"!0y
annual disposable income 每年可动用收入 ;eP. B/N
annual estimates 周年预算 dbfI!4
annual fee 年费 "Wy!,RH
annual general meeting 周年大会 uC"Gm;0
annual growth rate 年增率；每年增长率 dEfP2 72M
annual long-term supplement 长期个案每年补助金 MwWN;_#EO)
annual pensionable emolument 可供计算退休金的年薪 LH q*E
`
annual report 年报 #wF6Wx iG
Annual Report on the Consumer Price Index 《消费物价指数年报》 /[|A(,N}{
annual return 周年报表；周年申报表；每年报税表格 B &)wJG
Annual Return Rules 《周年报表规则》 ,772$7 x
annual review of consumer prices 每年消费物价回顾 A~8-{F 31
annual roll-forward basis 逐年延展方式 0~ cbB
annual salary 年薪 $lF\FC
annual statement 年度报表；年度决算表 vH{JLN2
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m!:sDQn{3
annuitant 年金受益人 78E<_UgcB
annuity 年金 W<H<~wf#
annuity contract 年金合约 SOvo%L @
annuity on human life 人寿年金 }1YQ ?:@
antecedent debt 先前的债项 j8?rMD~
ante-dated cheque 倒填日期支票 -7m 7.>/M
anticipated expenditure 预期开支 YF13&E2`\
anticipated net profit 预期纯利 hJ (S]1B~G
anticipated revenue 预期收入 \C`2z]V %
anti-inflation measure 反通货膨胀措施 C 4\Q8uK
anti-inflationary stance 反通货膨胀立场 ksQw|>K
apparent deficit 表面赤字 0|~3\e/QV
apparent financial solvency 表面偿债能力 ] dnB ,
apparent partner 表面合伙人 fUB+9G(Bx
application for personal assessment 个人入息课税申请书 t ZA%^ Y
application of fund 资金应用 bYy7Ul6]
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 8-q4' @(
appointed actuary 委任精算师 2%@<A
appointed auditor 委任核数师；委任审计师 TL([hR _
appointed trustee 委任的受托人 E1>zKENN;
appointer 委任人 sT>l ?L
apportioned pro rata 按比例分摊 d'b q#r
apportionment 分配；分摊 Cx
;n #dn*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t<zn z6
apportionment formula 分摊方程式 c 4L++
u#
apportionment of estate duty 遗产税的分摊 B k~%
appraisal 估价；评估 a`zw 5
appreciable growth 可观增长 <*DP G\6Ma
appreciable impact 显着影响 D<xDj#Z~1
appreciable increase 可观增长 ),f d,
appreciation 增值；升值 r'& 6P-Vm
appreciation against other currencies 相对其他货币升值 C8
"FTH'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VY "i>Ae
appreciation tax 增值税 41\V;yib
appropriation 拨款；拨用；拨付 G D
}i=TK
appropriation account 拨款帐目 O-]^_LV`
Appropriation Bill 拨款法案 Yx<wYzD
appropriation-in-aid system 补助拨款办法 [2nPr^
approved assets 核准资产 T RQH{O\O
approved basket stock 认可一篮子证券 ehQ~+ x
approved budget 核准预算 d ]Mj r2h
approved charitable donation 认可慈善捐款 4z!(!J )
approved charitable institution 认可慈善机构 iFaC[(1@a
approved currency 核准货币；认可货币 sQ%gf
approved estimates 核准预算 _eMY ?
approved estimates of expenditure 核准开支预算 {&.?u1C.\
approved overseas insurer 核准海外保险人 S$i3/t
approved overseas trust company 核准海外信托公司 }; ]f 3
approved pooled investment fund 核准汇集投资基金 GsC4ty
approved provident fund scheme 认可公积金计划 IsP!ZcV;
approved provision 核准拨款 TAZ+2S# #7
approved redeemable share 核准可赎回股份 p`3$NCJN
approved regional stock 认可地区性证券 .l~g`._
approved retirement scheme 认可退休金计划 firiYL"=44
approved subordinated loan 核准附属贷款 rqYx\i?
arbitrage 套戥；套汇；套利 1TL~I-G&n
arbitrageur 套戥者；套汇者 <^wqN!
/
arbitrary amount 临时款项 [7gwJiK
arrangement 措施；安排；协定 oH kjMqju
arrears 欠款 [Xo}CU
arrears of pay 欠付薪酬 f`8mES'gc8
arrears of revenue 逾期未收税款；逾期未收的帐项 pn4~?Aua0/
articles of association 组织章程；组织细则；组织章程细则 ?\
