allotment 分配；配股 ~{q;
- &
allotment notice 股份配售通知；配股通知 Su*Pd;
allotment of shares 股份分配 Nl9}*3r
allowable 可获宽免；免税的 pf#~ |n#t
allowable business loss 可扣除的营业亏损 I?CfdI
allowable expenses 可扣税的支出 jV(b?r)eT{
allowance 免税额；津贴；备抵；准备金 fcw/l,k9
allowance for debts 债项的免税额 4v .i!U#
{
allowance for depreciation by wear and tear 耗损折旧免税额 (} Y|^uM,
allowance for funeral expenses 殡殓费的免税额 DiSU\?N2'
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bRI `ZT0
allowance for repairs and outgoings 修葺及支出方面的免税额 3q.HZfN~
allowance to debtor 给债务人的津贴 % E 8s>D
alteration of capital 资本更改 eNr2-R
alternate trustee 候补受托人 QPKY9.Rvv
amalgamation 合并 s(y=u >
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #xt- 65^
ambit of charges 征税范围；收费范围 vue=K
amended valuation 经修订的估值 J1Oe`my
American Commodities Exchange 美国商品交易所 3<}r+, j
American Express Bank Limited 美国运通银行 a ~F\ 2`Q
American Stock Exchange 美国证券交易所 /<CgSW}
amortization 摊销 ;;mr?'R
amount due from banks 存放银行同业的款项 +7j7zp w
amount due from banks abroad 存放海外银行同业的款项 Z=^~]Mfa
amount due from holding companies 控股公司欠款 d%#5roR4<
amount due from local banks 存放本港银行同业的款项 {emym$we
amount due to banks 银行同业的存款 TCK<IZKLqK
amount due to banks abroad 海外银行同业的存款 '@WS7`
@-y
amount due to holding companies 控股公司存款 AP0z~e
amount due to local banks 本港银行同业的存款 XT{ukE
vDR
amount due to outport banks 外埠银行同业的存款 8
HL8) G6
amount for note issue 发行纸币的款额 UGQH wz
amount of bond 担保契据的款额 `9 Q O'^)
amount of consideration 代价款额 #
f }ORA
amount of contribution 供款数额 d
Q_yb+<
amount of indebtedness 负债款额 X"S")BQ
q
amount of principal of the loan 贷款本金额 vd0uI#g%#
amount of rates chargeable 应征差饷数额 JF(&+\i<p
amount of share capital 股本额 4td9=dNA+l
amount of sums assured 承保款额 d+%Rg\ v
amount of variation 变动幅度 )u
y2, `z
amount of vote 拨款数额 N==Y]Z$G
amount payable 应付款额 8-FW'bA
amount receivable 应收款额 0134mw%jk
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B0m2SUC,H
analysis 分析 ShJBOaE; -
ancillary risk 附属风险 :F
p t>g
annual account 周年帐目；周年帐目报表；年度决算；年结 j:[ #eC
annual accounting date 年结日期 \
)2~o N
annual allowance 每年免税额；年积金；年度津贴；年津 _dwJ; j`2
annual balance 年度余额 oTk?a!Q
annual disposable income 每年可动用收入 =S|dzgS/
annual estimates 周年预算 U \(T<WX,
annual fee 年费 /C/I_S}H
annual general meeting 周年大会 A8 j$c ~
annual growth rate 年增率；每年增长率 >?r8D48`
annual long-term supplement 长期个案每年补助金 k .W1bF9n6
annual pensionable emolument 可供计算退休金的年薪 )CG,U
du
annual report 年报 ;
e)v k|
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y9y'`
}+
annual return 周年报表；周年申报表；每年报税表格 Imz1"+E~
Annual Return Rules 《周年报表规则》 V~S(cO[vj
annual review of consumer prices 每年消费物价回顾 m&k l_f7
annual roll-forward basis 逐年延展方式 M+Eg{^ q`
annual salary 年薪 @K}Bll.E
annual statement 年度报表；年度决算表 I A b- O
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 y1kI^B
annuitant 年金受益人 z;Dc#SZnO(
annuity 年金 Io]KlR
@!T
annuity contract 年金合约 Q =4~u z|
annuity on human life 人寿年金 }/M`G]wT#
antecedent debt 先前的债项 +lw*/\7
ante-dated cheque 倒填日期支票 SV qKG+{My
anticipated expenditure 预期开支 5@ `dKFB5
anticipated net profit 预期纯利 *m:'~\[u
anticipated revenue 预期收入 pu
Z0_1uN
anti-inflation measure 反通货膨胀措施 T!QAc O
anti-inflationary stance 反通货膨胀立场 TQ25"bWi
apparent deficit 表面赤字 d% Nx/ DS)
apparent financial solvency 表面偿债能力 s+6tdBvzs
apparent partner 表面合伙人
iKA qM{(
application for personal assessment 个人入息课税申请书 jF|LP W l
application of fund 资金应用 )* Rr5l /l
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 i#(+Kxr]>
appointed actuary 委任精算师 RwDXO
dgu
appointed auditor 委任核数师；委任审计师 |!*abc\`(`
appointed trustee 委任的受托人 K<?[^\
appointer 委任人 osI0m7ws:
apportioned pro rata 按比例分摊 EL;O YW(
apportionment 分配；分摊 w!
':Ws
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YL9Tsw
apportionment formula 分摊方程式 gwN
y]!
apportionment of estate duty 遗产税的分摊 8QN/D\uq
appraisal 估价；评估 o;'-^ LJ
appreciable growth 可观增长 )KcY<K
appreciable impact 显着影响 V*1-wg5
>
appreciable increase 可观增长 06>+loBG
appreciation 增值；升值 F{F SmUxzK
appreciation against other currencies 相对其他货币升值 %DuSco"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qHC/)M#L
appreciation tax 增值税 1ow e'7\J
appropriation 拨款；拨用；拨付 Sbjc8V ut
appropriation account 拨款帐目 _QiGrC
Appropriation Bill 拨款法案 b0yNc:
appropriation-in-aid system 补助拨款办法
>^Y)@ J
approved assets 核准资产 s
Vg89I&
approved basket stock 认可一篮子证券 1-?TjR
approved budget 核准预算 rwY{QBSf
approved charitable donation 认可慈善捐款 Y$nI9
approved charitable institution 认可慈善机构 !sav~dB)
approved currency 核准货币；认可货币 oL*ZfF3
approved estimates 核准预算 q]OgT4ly
approved estimates of expenditure 核准开支预算
4B'-tV
approved overseas insurer 核准海外保险人 ./Wi(p{F
approved overseas trust company 核准海外信托公司 SO QR(UT
approved pooled investment fund 核准汇集投资基金 b h UghHT
approved provident fund scheme 认可公积金计划 i 2n66d
approved provision 核准拨款 Zksow} %
approved redeemable share 核准可赎回股份 h SU|rVi
approved regional stock 认可地区性证券 4nGr?%>
approved retirement scheme 认可退休金计划 d6{0[T^L
approved subordinated loan 核准附属贷款 wPH1g*U
arbitrage 套戥；套汇；套利 x *0mmlCb
arbitrageur 套戥者；套汇者 S")*~)N@
arbitrary amount 临时款项 }BLT2]
y0
arrangement 措施；安排；协定 Oy~X@A
arrears 欠款 .$s= E8fW
arrears of pay 欠付薪酬 A3zO&4f
]
arrears of revenue 逾期未收税款；逾期未收的帐项 U$T
(R2@
articles of association 组织章程；组织细则；组织章程细则 0xpE +GY
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5MS5 Q]/
ascertainment of profit 确定利润 rI4N3d;C
"Asia Clear" “亚洲结算系统”
