allotment 分配；配股 /_|1,x-Kx
allotment notice 股份配售通知；配股通知 g/J ! U8W"
allotment of shares 股份分配 9+']`=a:
allowable 可获宽免；免税的 $} Myj'`r
allowable business loss 可扣除的营业亏损
a*8}~ p ,
allowable expenses 可扣税的支出 )Fw)&5B!
allowance 免税额；津贴；备抵；准备金 G Xl?Zg
allowance for debts 债项的免税额 A0ToX) |C
allowance for depreciation by wear and tear 耗损折旧免税额 T_-MSXhA
allowance for funeral expenses 殡殓费的免税额 d w|0K+-PH
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]lY9[~
v
allowance for repairs and outgoings 修葺及支出方面的免税额 ^q` *!B 9@
allowance to debtor 给债务人的津贴 -
G 'lyH
alteration of capital 资本更改 NC }#P< U
alternate trustee 候补受托人 As`^Ku&
amalgamation 合并 C(t/:?(y
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |*5nr5c_L
ambit of charges 征税范围；收费范围 86g+c
amended valuation 经修订的估值 d8#j@='a*
American Commodities Exchange 美国商品交易所 di 5_5_$`o
American Express Bank Limited 美国运通银行 CmOb+:4@K
American Stock Exchange 美国证券交易所 V]}b3Y!(
amortization 摊销 |9I; `{@
amount due from banks 存放银行同业的款项 ;GS JnV
amount due from banks abroad 存放海外银行同业的款项 ` ^kST><
amount due from holding companies 控股公司欠款 h~p}08
amount due from local banks 存放本港银行同业的款项 xJhbGK
amount due to banks 银行同业的存款 D,/9 rH
amount due to banks abroad 海外银行同业的存款 I\~V0<"jI
amount due to holding companies 控股公司存款 pg)g&ifKl
amount due to local banks 本港银行同业的存款 M j
TKM;
amount due to outport banks 外埠银行同业的存款 D.b <I79bX
amount for note issue 发行纸币的款额 z<>_*Lfj
amount of bond 担保契据的款额 ]r6bJ 2
amount of consideration 代价款额 { )qP34rM
amount of contribution 供款数额 cG:`Z j~4
amount of indebtedness 负债款额 b3lpNJ J
amount of principal of the loan 贷款本金额 #8jd,I% L
amount of rates chargeable 应征差饷数额 f,>i%.
amount of share capital 股本额 (SK
5pU
amount of sums assured 承保款额 k;5}@3i Q
amount of variation 变动幅度 D$E9%'ir
amount of vote 拨款数额 rR~X >+K
amount payable 应付款额 9,CC1f
amount receivable 应收款额 sIsu >eL
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x[ "
analysis 分析 )g _zPt
ancillary risk 附属风险 ;[ueNP%*y|
annual account 周年帐目；周年帐目报表；年度决算；年结 !++62Lf
annual accounting date 年结日期 (02(:;1
annual allowance 每年免税额；年积金；年度津贴；年津 V?BVk8D};
annual balance 年度余额 N-E`go
annual disposable income 每年可动用收入 q htAtP>i"
annual estimates 周年预算 I >Q,]S1h
annual fee 年费 h +D=/:B
annual general meeting 周年大会 6~W E #z_
annual growth rate 年增率；每年增长率 'Y\"^'OU\
annual long-term supplement 长期个案每年补助金 >r3< O=Z7
annual pensionable emolument 可供计算退休金的年薪 d|RmU/)
annual report 年报 ZS]f+}0/}
Annual Report on the Consumer Price Index 《消费物价指数年报》 Po. B
cytM
annual return 周年报表；周年申报表；每年报税表格 oH0F 9*+W
Annual Return Rules 《周年报表规则》 7,UFIHq
annual review of consumer prices 每年消费物价回顾 4CT9-2UC
annual roll-forward basis 逐年延展方式 I>F h*2
annual salary 年薪 D
;$+] 2
annual statement 年度报表；年度决算表 \'Kj.EO{?$
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 e ~]e9-L>I
annuitant 年金受益人 s,H(m8#>
annuity 年金 q.Z#7~6`3
annuity contract 年金合约 .WyX/E$I^!
annuity on human life 人寿年金 y4rJ-
antecedent debt 先前的债项 d ovwB`5
ante-dated cheque 倒填日期支票 B-'BJ|*4I
anticipated expenditure 预期开支 }A/&]1GWk
anticipated net profit 预期纯利 <|Eby!KXR
anticipated revenue 预期收入 1e&b;l'*=
anti-inflation measure 反通货膨胀措施 bI6wE'h
anti-inflationary stance 反通货膨胀立场 U]
- @yx
apparent deficit 表面赤字 p+UHJ&
apparent financial solvency 表面偿债能力 {<[tYZmj.
apparent partner 表面合伙人 00a<(sS;
application for personal assessment 个人入息课税申请书 bu]Se6%}
application of fund 资金应用 l!V| T?
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 E/$@ud|l"
appointed actuary 委任精算师 ef:$1VIBda
appointed auditor 委任核数师；委任审计师 '4lT*KN7\
appointed trustee 委任的受托人 K |} ]<
appointer 委任人 4eL54).1O
apportioned pro rata 按比例分摊 } %CbZ/7&
apportionment 分配；分摊 <sYw%9V
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N<"6=z@w+
apportionment formula 分摊方程式 (`.qG
&6p
apportionment of estate duty 遗产税的分摊 NG!cEo:2aa
appraisal 估价；评估 r9a! ,^}F
appreciable growth 可观增长 u m2s^G
appreciable impact 显着影响 J ~'Q^O3@
appreciable increase 可观增长 \If!5N
appreciation 增值；升值 Y1aF._Z
appreciation against other currencies 相对其他货币升值 HT=Am
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S Y>,kwHO
appreciation tax 增值税 ;4v}0N~.
appropriation 拨款；拨用；拨付 fZ~kw*0*
appropriation account 拨款帐目 `e'o~ oSu
Appropriation Bill 拨款法案 _.* 4Y
appropriation-in-aid system 补助拨款办法 f(s3TLM
approved assets 核准资产 uQtk|)T E
approved basket stock 认可一篮子证券 })Mv9 ~&S
approved budget 核准预算 2G}7R5``9
approved charitable donation 认可慈善捐款 1o~U+s_r
approved charitable institution 认可慈善机构 YEPG[ W<kg
approved currency 核准货币；认可货币 lJ] \
approved estimates 核准预算 < Dj $0g
approved estimates of expenditure 核准开支预算 hB$Y4~T %
approved overseas insurer 核准海外保险人 #JR ,C
-w
approved overseas trust company 核准海外信托公司 ;n7|.O]*
approved pooled investment fund 核准汇集投资基金 K!D!b'|bb
approved provident fund scheme 认可公积金计划 LVFsd6:h
approved provision 核准拨款 $aPHl
approved redeemable share 核准可赎回股份 6|>\&Y!Q
approved regional stock 认可地区性证券 g=g.GpFt
approved retirement scheme 认可退休金计划 .Uh
BvHH
approved subordinated loan 核准附属贷款 nL(%&z \4
arbitrage 套戥；套汇；套利 :UDn^ ( #
arbitrageur 套戥者；套汇者 &;h~J
S=
arbitrary amount 临时款项 B XK::M+
arrangement 措施；安排；协定 90h1e7ZcC
arrears 欠款 BU A 6(
arrears of pay 欠付薪酬 Sd<@X@iU8D
arrears of revenue 逾期未收税款；逾期未收的帐项 k s%7W
-
articles of association 组织章程；组织细则；组织章程细则 ZH$sMh<xg
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $,QpSK`9i
ascertainment of profit 确定利润 j PY e_y
"Asia Clear" “亚洲结算系统”
