allotment 分配；配股 }Yd7<"kp
allotment notice 股份配售通知；配股通知 .L;M-`^
allotment of shares 股份分配 y#%*aV}|B
allowable 可获宽免；免税的 :_ _z?<?(
allowable business loss 可扣除的营业亏损 [ 0? *J<d
allowable expenses 可扣税的支出 3C 8cvi[IS
allowance 免税额；津贴；备抵；准备金 ;0j 8Xj
allowance for debts 债项的免税额 Hggp*(AQK
allowance for depreciation by wear and tear 耗损折旧免税额 U&DD+4+28:
allowance for funeral expenses 殡殓费的免税额 {FV_APL 9_
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >z &|<H%
allowance for repairs and outgoings 修葺及支出方面的免税额 6I,^4U
allowance to debtor 给债务人的津贴 n}NO"eF>-s
alteration of capital 资本更改 5[^pU$Y
alternate trustee 候补受托人 `~${fs{-`/
amalgamation 合并 I$Z8]&m
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bUR; d78
ambit of charges 征税范围；收费范围 E+>$@STv#
amended valuation 经修订的估值 K5;
/
American Commodities Exchange 美国商品交易所 07L
>@Gf
American Express Bank Limited 美国运通银行 CxyL'k
American Stock Exchange 美国证券交易所 ][Ne ;F6
amortization 摊销 }bwH(OOS
amount due from banks 存放银行同业的款项 x'Uv;mGo
amount due from banks abroad 存放海外银行同业的款项 x. d ;7
amount due from holding companies 控股公司欠款 g\%vkK&I
amount due from local banks 存放本港银行同业的款项 Q> `|{m
amount due to banks 银行同业的存款 )?@X{AN&
amount due to banks abroad 海外银行同业的存款 & ,KxE(C
amount due to holding companies 控股公司存款 ``l7|b j J
amount due to local banks 本港银行同业的存款 P2lDi!q|
amount due to outport banks 外埠银行同业的存款 sn.Xvk%75
amount for note issue 发行纸币的款额 KW&5&~)2
amount of bond 担保契据的款额 0FL PZaRP
amount of consideration 代价款额 p-p]dV
amount of contribution 供款数额 #=>t6B4af
amount of indebtedness 负债款额 rlQ4+~
amount of principal of the loan 贷款本金额 pq<302uBQ
amount of rates chargeable 应征差饷数额 ~Q q0
amount of share capital 股本额 Kwc~\k
amount of sums assured 承保款额 -Xm/sq(i)%
amount of variation 变动幅度 R?,O h*
amount of vote 拨款数额 8Ja 't8
amount payable 应付款额 )vO?d~x|
amount receivable 应收款额 _*(n2'
2B
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?`jh5Kw%y
analysis 分析 5W
UM"eBwL
ancillary risk 附属风险 e -sZ_<GH
annual account 周年帐目；周年帐目报表；年度决算；年结 Yv}V =O%
annual accounting date 年结日期 OQ,KQ\
annual allowance 每年免税额；年积金；年度津贴；年津 EX]LH({?+L
annual balance 年度余额 y81B3` @
annual disposable income 每年可动用收入 dd $}FlT
annual estimates 周年预算 #x) lN
annual fee 年费 W{z7h[?5,
annual general meeting 周年大会 lwY2zX&%)/
annual growth rate 年增率；每年增长率 GqYE=Q
annual long-term supplement 长期个案每年补助金 D_n(T ')
annual pensionable emolument 可供计算退休金的年薪 jrOqspv
annual report 年报 -F&4<\=+
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q /JX8<7K
annual return 周年报表；周年申报表；每年报税表格 !KYX\HRW
Annual Return Rules 《周年报表规则》 az 5 $.
annual review of consumer prices 每年消费物价回顾 O!Rw
?
Y
annual roll-forward basis 逐年延展方式 6jdNQC$#B
annual salary 年薪 _]g?3Gw7!
annual statement 年度报表；年度决算表 *G]zN "Y
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 ;AL keUR[
annuitant 年金受益人 X`REhvT
annuity 年金 jJ(()EJ
annuity contract 年金合约 _ {d0Nm
annuity on human life 人寿年金 y.pwj~
s
antecedent debt 先前的债项 @zz4,,]
ante-dated cheque 倒填日期支票 _trF /U<
anticipated expenditure 预期开支 4 w$f-
anticipated net profit 预期纯利 m^6& !`CD
anticipated revenue 预期收入 .Xq
4QR .
anti-inflation measure 反通货膨胀措施 n"p|tEK
anti-inflationary stance 反通货膨胀立场 p2(U'x
c
apparent deficit 表面赤字 -!p +^wC
apparent financial solvency 表面偿债能力 "`QI2{!l
apparent partner 表面合伙人 h3}gg@Fm
application for personal assessment 个人入息课税申请书 O@[jNs)].
application of fund 资金应用 -d|Q|zF^x
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 GI]sE]tZ
appointed actuary 委任精算师 f{m,?[1C,
appointed auditor 委任核数师；委任审计师 )#NT* @j`
appointed trustee 委任的受托人 tC
4:cX
appointer 委任人 ~M >EB6
apportioned pro rata 按比例分摊 BtPUUy .
apportionment 分配；分摊 |H.i$8 _A
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n0/H2>I [
apportionment formula 分摊方程式 ?1+JBl~/d
apportionment of estate duty 遗产税的分摊 N+l 0XjZD9
appraisal 估价；评估 Nb[zm|.
appreciable growth 可观增长 6}Iu~| 5
appreciable impact 显着影响 I U Mt^z
appreciable increase 可观增长 k|Xxr
appreciation 增值；升值 |zJxR_)
appreciation against other currencies 相对其他货币升值 }D/O cp~o
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q9Y$x{R&
appreciation tax 增值税 ??4#)n
k
appropriation 拨款；拨用；拨付 R{GT?
wl
appropriation account 拨款帐目 f{} zqCK
Appropriation Bill 拨款法案 {iz,iv/U
appropriation-in-aid system 补助拨款办法 {~Q9jg(A
approved assets 核准资产 XAn{xN pz
approved basket stock 认可一篮子证券 x] 1G u
approved budget 核准预算 /b44;U`v5-
approved charitable donation 认可慈善捐款 x K8n~.T('
approved charitable institution 认可慈善机构 l'~~hQ{h/
approved currency 核准货币；认可货币 u$3wdZ2&m
approved estimates 核准预算 2jMV6S9
approved estimates of expenditure 核准开支预算 C( ay7
approved overseas insurer 核准海外保险人 ( %i)A$i6a
approved overseas trust company 核准海外信托公司 AU3Ou5
approved pooled investment fund 核准汇集投资基金 # /U l
W
approved provident fund scheme 认可公积金计划 3@d{C^\
approved provision 核准拨款 )ZyEn%
approved redeemable share 核准可赎回股份 h{$mL#J
approved regional stock 认可地区性证券 /Ir|& < yB
approved retirement scheme 认可退休金计划 X2 Z
E9b
approved subordinated loan 核准附属贷款 -T
s8y
arbitrage 套戥；套汇；套利 M-K.[}}-d
arbitrageur 套戥者；套汇者 :9_N
Y"P
arbitrary amount 临时款项 86]})H
arrangement 措施；安排；协定 VcLB0T7m\
arrears 欠款 r35'U#VMk?
arrears of pay 欠付薪酬 %XpYiW#AK
arrears of revenue 逾期未收税款；逾期未收的帐项 /~4wM#Yi8
articles of association 组织章程；组织细则；组织章程细则 &WqKsH$
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wRc=;f
ascertainment of profit 确定利润 _cWz9 ;
"Asia Clear" “亚洲结算系统”
