allotment 分配；配股 SOeL@!_
allotment notice 股份配售通知；配股通知 9j9A'Y9(
allotment of shares 股份分配 3Jk; +<
allowable 可获宽免；免税的 0
UlaB
sv
allowable business loss 可扣除的营业亏损 1kTJMtZG~
allowable expenses 可扣税的支出 k(hes3JV
allowance 免税额；津贴；备抵；准备金 UAH} ])U
allowance for debts 债项的免税额 Fc42TH
p
allowance for depreciation by wear and tear 耗损折旧免税额 oREZ^pE@
allowance for funeral expenses 殡殓费的免税额 -Z]?v3
9
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m.S@ e8kS
allowance for repairs and outgoings 修葺及支出方面的免税额 3P'.)=}
allowance to debtor 给债务人的津贴 CWt,cwFW
alteration of capital 资本更改 f{5)yZ`J*
alternate trustee 候补受托人 vNi7=3
amalgamation 合并 uVOOw&q_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [4(
TG<I
ambit of charges 征税范围；收费范围 Uj6R?E{Jt
amended valuation 经修订的估值 0(-
'L\<>x
American Commodities Exchange 美国商品交易所 c9i CH~
American Express Bank Limited 美国运通银行 Wi hOGdUS6
American Stock Exchange 美国证券交易所 l0[jepmpiT
amortization 摊销 Lj({
T'f(
amount due from banks 存放银行同业的款项 $ShL^ g@
amount due from banks abroad 存放海外银行同业的款项 uXu'I
amount due from holding companies 控股公司欠款 Qe]@` Vg
amount due from local banks 存放本港银行同业的款项 ]@M$.msg@
amount due to banks 银行同业的存款 QoI@/
jLj
amount due to banks abroad 海外银行同业的存款 j:$2 ,?|5
amount due to holding companies 控股公司存款 g :e|
amount due to local banks 本港银行同业的存款 ;STO!^9~
amount due to outport banks 外埠银行同业的存款 A$fd
6+{
amount for note issue 发行纸币的款额 LK/gG6n5M0
amount of bond 担保契据的款额 '_@=9 \<
amount of consideration 代价款额 <}N0 y*m
amount of contribution 供款数额 rWi 9'
6
amount of indebtedness 负债款额 BJ~Q\Si6
amount of principal of the loan 贷款本金额 KdYT5VUM/
amount of rates chargeable 应征差饷数额 6+m)
amount of share capital 股本额 fy9{W @E3p
amount of sums assured 承保款额 0O"GI33Mg
amount of variation 变动幅度 tkV:kh< L~
amount of vote 拨款数额 9v<BO$
,a
amount payable 应付款额 @5Ril9J[b
amount receivable 应收款额 qs 52)$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +z;xl-*[
analysis 分析 #qm< 4]9 1
ancillary risk 附属风险 :# I8Cf
annual account 周年帐目；周年帐目报表；年度决算；年结 2%1 g%
annual accounting date 年结日期 S
1E2E 3
annual allowance 每年免税额；年积金；年度津贴；年津 -5kq9Dy \,
annual balance 年度余额
QH9(l
annual disposable income 每年可动用收入 Z(*n ZT,
annual estimates 周年预算 CG$S?
annual fee 年费 ~ $!eB/6ty
annual general meeting 周年大会
cV)fe`Gg
annual growth rate 年增率；每年增长率 hFj. d]S
annual long-term supplement 长期个案每年补助金
`k _5Pz\
annual pensionable emolument 可供计算退休金的年薪 vy@;zrs
annual report 年报 iN+p>3w^l
Annual Report on the Consumer Price Index 《消费物价指数年报》
VX R.2C
annual return 周年报表；周年申报表；每年报税表格 B;hc|v{(
Annual Return Rules 《周年报表规则》 m!N_TOl-^
annual review of consumer prices 每年消费物价回顾 OQ W#BBet@
annual roll-forward basis 逐年延展方式 .l !:|Fd
annual salary 年薪 k$k (g
annual statement 年度报表；年度决算表 Q gDjc
'
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 \*!g0C 8 o
annuitant 年金受益人 6~;fj+S
annuity 年金 c@5fiRPv!
annuity contract 年金合约 UQ`%,D
annuity on human life 人寿年金 XV).
cW|.a
antecedent debt 先前的债项 c<DsCzX
ante-dated cheque 倒填日期支票 QVn!60[lj
anticipated expenditure 预期开支 HBo^8wN
anticipated net profit 预期纯利 T* -*U /
anticipated revenue 预期收入 zrRt0}?xl
anti-inflation measure 反通货膨胀措施 T!(I\wz;Bo
anti-inflationary stance 反通货膨胀立场 Y?ZTl762
apparent deficit 表面赤字 & Vvy`JE
apparent financial solvency 表面偿债能力 #x)G2T'?
apparent partner 表面合伙人 3=T<c?[
application for personal assessment 个人入息课税申请书 Y@M=6G
application of fund 资金应用 #}:VZ2Z
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 f ==o
appointed actuary 委任精算师 :v1'(A1t
appointed auditor 委任核数师；委任审计师 ElqHZ$a?
appointed trustee 委任的受托人 W4|1wd}.t
appointer 委任人 n_.2B $JD
apportioned pro rata 按比例分摊 :4]&R9J>o
apportionment 分配；分摊 RvYew!n
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eem.lVVD
apportionment formula 分摊方程式 mK@\6GOMYP
apportionment of estate duty 遗产税的分摊 &=X1kQG
appraisal 估价；评估 [3t
N-aj
[
appreciable growth 可观增长 X O J/$y
appreciable impact 显着影响 $C ,f>^1
appreciable increase 可观增长 SO]x^+
[
appreciation 增值；升值 p
Ic ;9
appreciation against other currencies 相对其他货币升值 ogip#$A}3
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j)'V _@
appreciation tax 增值税 j05ahquI
appropriation 拨款；拨用；拨付 j3C p o
x
appropriation account 拨款帐目 i
,4
Appropriation Bill 拨款法案 Rk2ZdNc\
appropriation-in-aid system 补助拨款办法 7s<v06Wo
approved assets 核准资产 o
PR^Z
pt
approved basket stock 认可一篮子证券 T/)$}#w0i
approved budget 核准预算 qaG%PH}a
approved charitable donation 认可慈善捐款 0*B_$E06
approved charitable institution 认可慈善机构 7.8ukAud
approved currency 核准货币；认可货币 fG0rUi(8
approved estimates 核准预算 vyN =X]p
approved estimates of expenditure 核准开支预算 fnL!@W F
approved overseas insurer 核准海外保险人 K&D
-1u
approved overseas trust company 核准海外信托公司 1S
0GjR
approved pooled investment fund 核准汇集投资基金 *ZKfyn$+~
approved provident fund scheme 认可公积金计划 @D[;$YEk
approved provision 核准拨款 ^^3
>R`
approved redeemable share 核准可赎回股份 Fr/8q:m &
approved regional stock 认可地区性证券 HPVT$EJ
approved retirement scheme 认可退休金计划 HEht^ /pJ
approved subordinated loan 核准附属贷款 H ]}Iw5Z
arbitrage 套戥；套汇；套利 l OI(+74
arbitrageur 套戥者；套汇者 xfos>|0N
arbitrary amount 临时款项 fr c>0\
arrangement 措施；安排；协定 &nZ=w# _
arrears 欠款 1 (P >TH
arrears of pay 欠付薪酬 0 (@8
arrears of revenue 逾期未收税款；逾期未收的帐项 |+x;18
articles of association 组织章程；组织细则；组织章程细则 7I(Sa?D:
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u2 -%~Rlo
ascertainment of profit 确定利润 9)aX LM4Y
"Asia Clear" “亚洲结算系统”
