allotment 分配；配股 b,ZBol|X
allotment notice 股份配售通知；配股通知 KCa @0
allotment of shares 股份分配 #8v l2qWbi
allowable 可获宽免；免税的 |gk"~D
allowable business loss 可扣除的营业亏损 DM)Re ~*
allowable expenses 可扣税的支出 HN;f~EQT
allowance 免税额；津贴；备抵；准备金 (L1O;~$
allowance for debts 债项的免税额 !8
l &%
allowance for depreciation by wear and tear 耗损折旧免税额 Z_jV0[\v0P
allowance for funeral expenses 殡殓费的免税额 2 jQ?-/Q8#
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~ 2Mcw`<
allowance for repairs and outgoings 修葺及支出方面的免税额 j=Q ?d]
allowance to debtor 给债务人的津贴 p)Ht =~
alteration of capital 资本更改 C?g*c
alternate trustee 候补受托人 >"]t4]GVf
amalgamation 合并 T-oUcuQB
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n#P?JyGm1g
ambit of charges 征税范围；收费范围 {oo(HD;5
amended valuation 经修订的估值 <&1hJ)O
American Commodities Exchange 美国商品交易所 l@<Jp *|
American Express Bank Limited 美国运通银行 @-1 VN;N
American Stock Exchange 美国证券交易所 )q{e L $
amortization 摊销 u]3VK
amount due from banks 存放银行同业的款项 ~ ^~+p
amount due from banks abroad 存放海外银行同业的款项 9Pm|a~[m
amount due from holding companies 控股公司欠款 \S?;5LacZ
amount due from local banks 存放本港银行同业的款项 :G<~x8]k0
amount due to banks 银行同业的存款 RBeQT=B8~
amount due to banks abroad 海外银行同业的存款 gy My;}a
amount due to holding companies 控股公司存款 2F ,?}jJ.K
amount due to local banks 本港银行同业的存款 G@dw5EfF9
amount due to outport banks 外埠银行同业的存款 ` Go oSX
amount for note issue 发行纸币的款额 !1+!;R@&H>
amount of bond 担保契据的款额 Zq/=uB7Z
amount of consideration 代价款额 _> {"vY
amount of contribution 供款数额 ;ejtP #$
amount of indebtedness 负债款额 *U,W4>(B
amount of principal of the loan 贷款本金额 C !Lu`y
amount of rates chargeable 应征差饷数额 /-ewCCzZV
amount of share capital 股本额 ot^$/( W
amount of sums assured 承保款额 M1T
h~W9l
amount of variation 变动幅度 6bpO#&T
amount of vote 拨款数额 N?s5h?
amount payable 应付款额 <3{ >;^|e
amount receivable 应收款额
!?{%9
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5[+E?4,&
analysis 分析 A$J? -
ancillary risk 附属风险 1 u~.^O}J
annual account 周年帐目；周年帐目报表；年度决算；年结 7lQ: }&
annual accounting date 年结日期 W^9=z~-h
annual allowance 每年免税额；年积金；年度津贴；年津 MOP#to)k&
annual balance 年度余额 A0uA\E4q
annual disposable income 每年可动用收入 KSl@ V>!_
annual estimates 周年预算 >D$NEO^
annual fee 年费 IqjH
annual general meeting 周年大会 0yKPYA *j
annual growth rate 年增率；每年增长率 }/-TT0*6j<
annual long-term supplement 长期个案每年补助金 1 GgG9I
annual pensionable emolument 可供计算退休金的年薪 Z7?- c
annual report 年报 ddeH-Z
Annual Report on the Consumer Price Index 《消费物价指数年报》 S6|L !pO
annual return 周年报表；周年申报表；每年报税表格 b@N*W]
Annual Return Rules 《周年报表规则》 oIY @xuj
annual review of consumer prices 每年消费物价回顾 5sF?0P;ln
annual roll-forward basis 逐年延展方式 6[C>"s}Ol
annual salary 年薪 C@FX[:l@-
annual statement 年度报表；年度决算表 ~VO?P fxZ
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 vqBT^Q_q;
annuitant 年金受益人 CEb al\R
annuity 年金 R)5zHCwOw
annuity contract 年金合约 JKYkS*.a}
annuity on human life 人寿年金 %-, -:e
antecedent debt 先前的债项 $ x 1PU 67
ante-dated cheque 倒填日期支票 y{uN+QS
anticipated expenditure 预期开支 D War3+u&0
anticipated net profit 预期纯利 <<ifd?
anticipated revenue 预期收入 zF=E5TL-,4
anti-inflation measure 反通货膨胀措施 \bWo"Yo
anti-inflationary stance 反通货膨胀立场 7TG Lt z
apparent deficit 表面赤字 iN@+,]Yjl
apparent financial solvency 表面偿债能力 hX sH9R
apparent partner 表面合伙人 7S]akcT/
application for personal assessment 个人入息课税申请书 &H@OLyC
application of fund 资金应用 ]^@!ID$c
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 y e1hcQ
appointed actuary 委任精算师 N[dv
appointed auditor 委任核数师；委任审计师 D|R,$ v:
appointed trustee 委任的受托人 .UJjB}4$f
appointer 委任人 zJa,kN|m
apportioned pro rata 按比例分摊 "G
@(AE(
apportionment 分配；分摊 ob;$yn7ZO1
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Snf1v H
apportionment formula 分摊方程式 .6nNqGua1
apportionment of estate duty 遗产税的分摊 h; 8^vB y
appraisal 估价；评估 cv /
appreciable growth 可观增长 :%vD
hMHa
appreciable impact 显着影响 9-?[%8
appreciable increase 可观增长 X DrNc!XN
appreciation 增值；升值 YF<;s^&@u
appreciation against other currencies 相对其他货币升值 d|(@#*{T]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LZG ~1tf
appreciation tax 增值税 /6@Wm? `DB
appropriation 拨款；拨用；拨付 _; ].
appropriation account 拨款帐目 8HymkL&F
Appropriation Bill 拨款法案 an9k2 F.)
appropriation-in-aid system 补助拨款办法 Yhkn(k2
approved assets 核准资产 \+B+M 7
approved basket stock 认可一篮子证券 B^u qu
approved budget 核准预算 %.*?i9}
approved charitable donation 认可慈善捐款
XQ]5W(EP
approved charitable institution 认可慈善机构 w- .= u3
approved currency 核准货币；认可货币 92HxZ*t7km
approved estimates 核准预算 _~b$6Nf!83
approved estimates of expenditure 核准开支预算 JQ .w6aE
approved overseas insurer 核准海外保险人 H6PS7g"
approved overseas trust company 核准海外信托公司
L=wg"$
approved pooled investment fund 核准汇集投资基金 $5)ZaYx<
approved provident fund scheme 认可公积金计划 Z#lZn!EbK
approved provision 核准拨款 =8F]cW'1`
approved redeemable share 核准可赎回股份 GGR hM1II
approved regional stock 认可地区性证券 E1e#E3Yq}s
approved retirement scheme 认可退休金计划 Q]}aZ4L
approved subordinated loan 核准附属贷款 h5?yr t i
arbitrage 套戥；套汇；套利 V=,V
Ow
4
arbitrageur 套戥者；套汇者 [:!D.@h|
arbitrary amount 临时款项 s!d"(K9E
arrangement 措施；安排；协定 S4?
N_"m9
arrears 欠款 tzeS D C
arrears of pay 欠付薪酬 ?!J{Mr dn
arrears of revenue 逾期未收税款；逾期未收的帐项 DxLN{g]B
articles of association 组织章程；组织细则；组织章程细则 HFL(t]
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C4jq T
ascertainment of profit 确定利润 naT;K0T=
"Asia Clear" “亚洲结算系统”
