allotment 分配；配股 k5.5$<< T
allotment notice 股份配售通知；配股通知 -Qn7+?P
allotment of shares 股份分配 %7)=k}4
allowable 可获宽免；免税的 +&`W\?.~
allowable business loss 可扣除的营业亏损 L9 D`hefz
allowable expenses 可扣税的支出 1jl !VU6
allowance 免税额；津贴；备抵；准备金 `S@TiD*
allowance for debts 债项的免税额 Fr8GGN~/
allowance for depreciation by wear and tear 耗损折旧免税额 b]+F/@h~]
allowance for funeral expenses 殡殓费的免税额 (G>[A}-
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6@J=n@J$p
allowance for repairs and outgoings 修葺及支出方面的免税额 -Ks>s
allowance to debtor 给债务人的津贴 m.e]tTe
alteration of capital 资本更改 vjGQ! xF
alternate trustee 候补受托人 <=q}
Nd\
amalgamation 合并
B )r-,M
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g\JJkXjD#
ambit of charges 征税范围；收费范围 `a& kD|Yh
amended valuation 经修订的估值 zN4OrG 0
American Commodities Exchange 美国商品交易所 Zh<;r;2
American Express Bank Limited 美国运通银行 pI JXP$v3
American Stock Exchange 美国证券交易所 18>cf
Dh;N
amortization 摊销 #.bW9j/
amount due from banks 存放银行同业的款项 #&&T1;z"#
amount due from banks abroad 存放海外银行同业的款项 KQdIG9O+6
amount due from holding companies 控股公司欠款 fGo4&( U
amount due from local banks 存放本港银行同业的款项 ~?Q sr
amount due to banks 银行同业的存款 0 M_oFx
amount due to banks abroad 海外银行同业的存款 Z4j
6z>q E
amount due to holding companies 控股公司存款 IU%|K~_n
amount due to local banks 本港银行同业的存款 'YN aLZ20
amount due to outport banks 外埠银行同业的存款 a:h<M^n049
amount for note issue 发行纸币的款额 S(Yd.Sp
amount of bond 担保契据的款额 11[lc2
amount of consideration 代价款额 $cCC
1=dW
amount of contribution 供款数额 #< im?
amount of indebtedness 负债款额 %BqaVOKJ"f
amount of principal of the loan 贷款本金额 *v>ZE6CL
amount of rates chargeable 应征差饷数额 A =Wg0eYy\
amount of share capital 股本额 QHEtG2
amount of sums assured 承保款额 `Lf'/q
amount of variation 变动幅度 !'7fOP-J]
amount of vote 拨款数额 ;;Q^/rkC
amount payable 应付款额 `2s!%/
amount receivable 应收款额 }]?Si6_ZZ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nM
)C^$3<t
analysis 分析 xt{'Be&Ya+
ancillary risk 附属风险 ':'g!b`/
annual account 周年帐目；周年帐目报表；年度决算；年结 ( q>
TKM
annual accounting date 年结日期 tZrc4$D-
annual allowance 每年免税额；年积金；年度津贴；年津
l] nt@0+
annual balance 年度余额 ^PksXfk
annual disposable income 每年可动用收入 }'X=& 3m
annual estimates 周年预算 Y?Vb gOM)
annual fee 年费 S
&o p|Z)1
annual general meeting 周年大会 *
sho/[~_
annual growth rate 年增率；每年增长率 xvr5$ x|h
annual long-term supplement 长期个案每年补助金 ]T4/dk&|o^
annual pensionable emolument 可供计算退休金的年薪 t8Zo9q>
annual report 年报 BT$p~XB
Annual Report on the Consumer Price Index 《消费物价指数年报》 [m
t.2 .
annual return 周年报表；周年申报表；每年报税表格 s[1ao"sZ^
Annual Return Rules 《周年报表规则》 3dShznlf_*
annual review of consumer prices 每年消费物价回顾 GP|=4T}Bf
annual roll-forward basis 逐年延展方式 h~MV =7
lE
annual salary 年薪 ${+u-Wfau
annual statement 年度报表；年度决算表 J~X
v R
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 y}Ky<%A!P
annuitant 年金受益人 0&.CAHb}
annuity 年金 hG R
j
annuity contract 年金合约 |D3u"Y! :^
annuity on human life 人寿年金 N0U/u'J!g
antecedent debt 先前的债项 l^B.iB
ante-dated cheque 倒填日期支票 z`y9<+
anticipated expenditure 预期开支 CUA @CZ6{
anticipated net profit 预期纯利 !XA3G`}p6s
anticipated revenue 预期收入 "cH RGJG #
anti-inflation measure 反通货膨胀措施 ;|N:F G
anti-inflationary stance 反通货膨胀立场 da{]B5p\
apparent deficit 表面赤字 SGd]o"VF
apparent financial solvency 表面偿债能力 0bNvmZ $
apparent partner 表面合伙人 (z?Hyx RT
application for personal assessment 个人入息课税申请书 &4'< {
application of fund 资金应用 jXcJ/g(X3
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 bRC243]g*A
appointed actuary 委任精算师 ajbe7#}
appointed auditor 委任核数师；委任审计师 WKf <%
E$
appointed trustee 委任的受托人 gU9{~-9}
appointer 委任人 qZoDeN-CC
apportioned pro rata 按比例分摊 0QQss
apportionment 分配；分摊 sE9FT#iE
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~m%[d.
}e
apportionment formula 分摊方程式 W<Uu.Y{sG
apportionment of estate duty 遗产税的分摊 yI w}n67
appraisal 估价；评估 B.<SC
appreciable growth 可观增长 [+#m
THX
appreciable impact 显着影响 rvA>khu0/
appreciable increase 可观增长 vccWe7rh
appreciation 增值；升值 BEZ~<E&0H
appreciation against other currencies 相对其他货币升值 ! \] ^c
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w$gvgz
appreciation tax 增值税 c, UJ uCZ
appropriation 拨款；拨用；拨付 " T(hcI
appropriation account 拨款帐目 Jx*cq;`Vee
Appropriation Bill 拨款法案 e~h>b.~
appropriation-in-aid system 补助拨款办法 Y~ ~Dg?e
approved assets 核准资产 #mH@ /6,#[
approved basket stock 认可一篮子证券 5Iu5N0cn
approved budget 核准预算 ROO*/OOd
approved charitable donation 认可慈善捐款 | %_C$s%
approved charitable institution 认可慈善机构 nx9PNl@?V
approved currency 核准货币；认可货币 _ %s#Cb
approved estimates 核准预算 3 qYGEhxv
approved estimates of expenditure 核准开支预算 wcHk]mLM
approved overseas insurer 核准海外保险人 V A/2$5Wu
approved overseas trust company 核准海外信托公司 [%IOB/{N
approved pooled investment fund 核准汇集投资基金 01bC P
approved provident fund scheme 认可公积金计划 l
