allotment 分配；配股 0FAe5
BE7
allotment notice 股份配售通知；配股通知 Mn<#rBE B
allotment of shares 股份分配 L,\wB7t
allowable 可获宽免；免税的 OF1fS\P<>
allowable business loss 可扣除的营业亏损 < $>J s v
allowable expenses 可扣税的支出 fbrCl!%P
allowance 免税额；津贴；备抵；准备金 3;% dn \
D
allowance for debts 债项的免税额 w7E7r?)Wl|
allowance for depreciation by wear and tear 耗损折旧免税额 Ze.\<^-t
allowance for funeral expenses 殡殓费的免税额 )` z{T
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $ S'~UbmYU
allowance for repairs and outgoings 修葺及支出方面的免税额 *Y]()#?Gr
allowance to debtor 给债务人的津贴 i-FsA
alteration of capital 资本更改 #d* )W3e2{
alternate trustee 候补受托人 8! X K[zL
amalgamation 合并 MszX9 wl
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &:?2IAe
ambit of charges 征税范围；收费范围 X/qLg+X
amended valuation 经修订的估值 "6t#
American Commodities Exchange 美国商品交易所
Q!R eA{
American Express Bank Limited 美国运通银行 elDt!9Pu
American Stock Exchange 美国证券交易所 @%b&(x^UD
amortization 摊销 1yd}F`{8UF
amount due from banks 存放银行同业的款项 !(i}FFn{:
amount due from banks abroad 存放海外银行同业的款项 aovw'O\Q
amount due from holding companies 控股公司欠款 %] #XI r
amount due from local banks 存放本港银行同业的款项 M "\j7(
amount due to banks 银行同业的存款 %1Nank!Zj
amount due to banks abroad 海外银行同业的存款 mx=2lL`
amount due to holding companies 控股公司存款 RQO&F $R=
amount due to local banks 本港银行同业的存款 _ %gu<Ys
amount due to outport banks 外埠银行同业的存款 G?dxLRy.do
amount for note issue 发行纸币的款额 b-OniMq~
amount of bond 担保契据的款额 _q
z^|J
amount of consideration 代价款额 iOrpr,@
amount of contribution 供款数额 | k?r1dj%O
amount of indebtedness 负债款额 6d{&1-@>
amount of principal of the loan 贷款本金额 AI,Jy%62/
amount of rates chargeable 应征差饷数额
7GDr H/yK
amount of share capital 股本额
!XQq*
amount of sums assured 承保款额 E (-@F%Q
amount of variation 变动幅度 c`O(||UZT
amount of vote 拨款数额
[ BZA1,
amount payable 应付款额 0^9%E61Y R
amount receivable 应收款额 0K' ^g0G
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )cV*cDL1j
analysis 分析 &xLCq&j 1
ancillary risk 附属风险 oY<R[NYKu
annual account 周年帐目；周年帐目报表；年度决算；年结 z,K;GZuP
annual accounting date 年结日期 [Ol~}@gV
annual allowance 每年免税额；年积金；年度津贴；年津 LK:J kjp^
annual balance 年度余额 R5& R ~1N
annual disposable income 每年可动用收入 60z8U#upM
annual estimates 周年预算 []l2
`fS#
annual fee 年费 9D[Jn}E:
annual general meeting 周年大会 :d=:
>_[
annual growth rate 年增率；每年增长率 c-oIP~,
annual long-term supplement 长期个案每年补助金 (~N[j;W,_W
annual pensionable emolument 可供计算退休金的年薪 b <z)4
annual report 年报 <44A*ux
Annual Report on the Consumer Price Index 《消费物价指数年报》 AU 4K$hC^
annual return 周年报表；周年申报表；每年报税表格 @(W{_ mw
Annual Return Rules 《周年报表规则》 "ph<V,lg
annual review of consumer prices 每年消费物价回顾 y
Q-{
CJ,
annual roll-forward basis 逐年延展方式 <^d
a-b>C
annual salary 年薪 +x]3 - s
annual statement 年度报表；年度决算表 Bdr'd? u<A
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 -*[:3%
annuitant 年金受益人 b rEA-xNWQ
annuity 年金 ;Q>+#5H6F8
annuity contract 年金合约 Fk#$@ ^c@
annuity on human life 人寿年金 2Y~nU(
antecedent debt 先前的债项 0b(x@>
ante-dated cheque 倒填日期支票 de_%#k1:L
anticipated expenditure 预期开支 N4)ZPLV
anticipated net profit 预期纯利 *2>k
ic
aH
anticipated revenue 预期收入 % :}o\ _w
anti-inflation measure 反通货膨胀措施 Mq jdW
anti-inflationary stance 反通货膨胀立场 @p<t JR"M
apparent deficit 表面赤字 :Z&<5
apparent financial solvency 表面偿债能力 5@_kG oqd
apparent partner 表面合伙人 2D2}
*);eW
application for personal assessment 个人入息课税申请书 #Q1}h
application of fund 资金应用 Q<>b3X>O
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 z\`tn z7>$
appointed actuary 委任精算师 7yQw$zG,Iz
appointed auditor 委任核数师；委任审计师 #QNa|
f#=
appointed trustee 委任的受托人 "1Y'VpKm(~
appointer 委任人 .'PS
L
apportioned pro rata 按比例分摊 2( U;{;\n*
apportionment 分配；分摊 Y ?ZzFd,i&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,c,@WQ2:-
apportionment formula 分摊方程式 0.[t
EnLZ
apportionment of estate duty 遗产税的分摊 ]d~2WX Y
appraisal 估价；评估 y96
HTQ32
appreciable growth 可观增长 G|YNShK4=9
appreciable impact 显着影响
<Hr~|oG
appreciable increase 可观增长 ;;|.qgxc~
appreciation 增值；升值 Y @U r}
appreciation against other currencies 相对其他货币升值 {fJCj152.
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /2'l=R5#
appreciation tax 增值税 VWc)AfKe
appropriation 拨款；拨用；拨付 Eh*(N (`
appropriation account 拨款帐目
`|2g &Vn
Appropriation Bill 拨款法案 ~REfr}0
appropriation-in-aid system 补助拨款办法 "hk {"0E
approved assets 核准资产 jyB
Ys& v
approved basket stock 认可一篮子证券 =!\Y;rk
approved budget 核准预算 GOOm] ]I
approved charitable donation 认可慈善捐款 szC
B}WY
approved charitable institution 认可慈善机构 yy Y\g
approved currency 核准货币；认可货币 @H8DGeM
approved estimates 核准预算 !t+ 3DMPn
approved estimates of expenditure 核准开支预算 ^J;rW3#N 8
approved overseas insurer 核准海外保险人 m}7Nu
approved overseas trust company 核准海外信托公司 ]h,iyWSs
approved pooled investment fund 核准汇集投资基金 \ CX 6~
approved provident fund scheme 认可公积金计划 YmCu\+ u
approved provision 核准拨款 'Y.6 sB
approved redeemable share 核准可赎回股份 >p'{! k
approved regional stock 认可地区性证券 { [3xi`0-
approved retirement scheme 认可退休金计划 RO
@=&3s
approved subordinated loan 核准附属贷款 3l"8_zLP
arbitrage 套戥；套汇；套利 _u] %K-_
arbitrageur 套戥者；套汇者 Q' Tg0,,S
arbitrary amount 临时款项 ?:h*
=0>
arrangement 措施；安排；协定 g^^pPV K_
arrears 欠款 c]n"1YNm
arrears of pay 欠付薪酬 *E]: VZl
arrears of revenue 逾期未收税款；逾期未收的帐项 D^gS.X ^
articles of association 组织章程；组织细则；组织章程细则 T.jCF~%7F
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O4Q"2
ascertainment of profit 确定利润 :a^/&LbLm
"Asia Clear" “亚洲结算系统”
