allotment 分配；配股 QjbPBk Q
allotment notice 股份配售通知；配股通知 #/=yz<B
allotment of shares 股份分配 #IA(*oM
allowable 可获宽免；免税的 !0+Ex
F
allowable business loss 可扣除的营业亏损 d"a7{~l
allowable expenses 可扣税的支出 P Y<V
allowance 免税额；津贴；备抵；准备金 717m.t,x
allowance for debts 债项的免税额 )cBV
;
E<
allowance for depreciation by wear and tear 耗损折旧免税额 !h(0b*FUJ
allowance for funeral expenses 殡殓费的免税额 Y b g`Z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +-137!x\q
allowance for repairs and outgoings 修葺及支出方面的免税额 o*BI^4
allowance to debtor 给债务人的津贴 I<-" J^2
alteration of capital 资本更改 u <2sb;a
alternate trustee 候补受托人 +34jot.!
amalgamation 合并 WX"M_=lc-@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <xNM@!'\h
ambit of charges 征税范围；收费范围
H;L&G|[
amended valuation 经修订的估值 z:7F5!Z
American Commodities Exchange 美国商品交易所 }#^F '%zf
American Express Bank Limited 美国运通银行 55KL^+-~
American Stock Exchange 美国证券交易所 /T 'nY{
amortization 摊销 ` Pbn
amount due from banks 存放银行同业的款项 ,gD i)]
amount due from banks abroad 存放海外银行同业的款项 O:R{4Q*5
amount due from holding companies 控股公司欠款 X;RI7{fW%X
amount due from local banks 存放本港银行同业的款项 =
F<`
-6
amount due to banks 银行同业的存款 7
[ji,.7
amount due to banks abroad 海外银行同业的存款 hY9u
#3
amount due to holding companies 控股公司存款 T r!X2#)A!
amount due to local banks 本港银行同业的存款 9?6$ 2I
amount due to outport banks 外埠银行同业的存款 #< 3\}* /
amount for note issue 发行纸币的款额 E/ )+hK&
amount of bond 担保契据的款额 oI/ThM`=q
amount of consideration 代价款额 y~ LVK8
amount of contribution 供款数额 ((q(Q9(F
amount of indebtedness 负债款额 [D\AVx&
amount of principal of the loan 贷款本金额 1nm W L0
amount of rates chargeable 应征差饷数额 Inoou 'jX
amount of share capital 股本额 C[ ,-1e?
amount of sums assured 承保款额 -6>rR{z
amount of variation 变动幅度 \Y p
oJ!-
amount of vote 拨款数额 yp/*@8%_E
amount payable 应付款额 zb$U'D_ -f
amount receivable 应收款额 n\Nl2u& m
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;hDr+&J|
analysis 分析 WRM}gWv*
ancillary risk 附属风险 {}e IpK,+
annual account 周年帐目；周年帐目报表；年度决算；年结 X9wi:
annual accounting date 年结日期 SO"P3X
annual allowance 每年免税额；年积金；年度津贴；年津 j=4>In?x
annual balance 年度余额 ;zODp+4@Q
annual disposable income 每年可动用收入 u> Hx#R<*%
annual estimates 周年预算 fOAb? :D
annual fee 年费 nX'.'3
annual general meeting 周年大会 y0]O 6.{
annual growth rate 年增率；每年增长率 PN=yf@<V3F
annual long-term supplement 长期个案每年补助金 2T5ZbXc+x
annual pensionable emolument 可供计算退休金的年薪 Nx'j+>bz>y
annual report 年报 {lJp cS
Annual Report on the Consumer Price Index 《消费物价指数年报》 J$[ Vm%56
annual return 周年报表；周年申报表；每年报税表格 n9 DFa3
Annual Return Rules 《周年报表规则》 |n8^Xsx4w
annual review of consumer prices 每年消费物价回顾 0jH2. d=
annual roll-forward basis 逐年延展方式 l:HuG!
annual salary 年薪
f0+
annual statement 年度报表；年度决算表 s]UeDZ <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 ipG+qj/=
annuitant 年金受益人 > { Q2S
annuity 年金 |Sm/Uq(c
annuity contract 年金合约 r9[J3t*({~
annuity on human life 人寿年金 Jj v&@a}
antecedent debt 先前的债项 9"TPDU7"
ante-dated cheque 倒填日期支票 >E3OYa?G
anticipated expenditure 预期开支 C.O-iBVe#
anticipated net profit 预期纯利 *d 4D9(
anticipated revenue 预期收入 AsOI`@FV
anti-inflation measure 反通货膨胀措施 4<|
]k?@
anti-inflationary stance 反通货膨胀立场 Y !zlte|P
apparent deficit 表面赤字 PH.v3
3K
apparent financial solvency 表面偿债能力 cxV3Vrx@A
apparent partner 表面合伙人 b._pG (o1
application for personal assessment 个人入息课税申请书 t)h3G M
application of fund 资金应用 }<p
%PyM
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 XT)@)c7j
appointed actuary 委任精算师 cqDnZ`|6
appointed auditor 委任核数师；委任审计师 " PPwJ/L(
appointed trustee 委任的受托人 =zdRoXBY[b
appointer 委任人 '4EJ_Vhztc
apportioned pro rata 按比例分摊 KV
Bz=
apportionment 分配；分摊 $l=m?r=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %- D2I
apportionment formula 分摊方程式 p6p_B
apportionment of estate duty 遗产税的分摊 r.[k D"l
appraisal 估价；评估 ~<-i7u M
appreciable growth 可观增长 oID, PB*9
appreciable impact 显着影响 c{[WOrA~#
appreciable increase 可观增长 uP.3(n[&
appreciation 增值；升值 qmhHHFjQ
appreciation against other currencies 相对其他货币升值 ?]S* = 6
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ET4YoH>
appreciation tax 增值税 /OEj]DNY
appropriation 拨款；拨用；拨付 ;IyQqP#,<
appropriation account 拨款帐目 Y yf8B
Appropriation Bill 拨款法案 @xo9'M<l
appropriation-in-aid system 补助拨款办法 kN )P-
