allotment 分配；配股 UxyY<H~Wx
allotment notice 股份配售通知；配股通知 Vt'L1Wr0v
allotment of shares 股份分配 !Cw!+fZ\l
allowable 可获宽免；免税的 ,'~ #Ch
allowable business loss 可扣除的营业亏损
G+U3wF],
allowable expenses 可扣税的支出 R*087X7
N|
allowance 免税额；津贴；备抵；准备金 9qpU@V!
allowance for debts 债项的免税额 W6vf=I@f
allowance for depreciation by wear and tear 耗损折旧免税额 YgEM:'1f
allowance for funeral expenses 殡殓费的免税额 hyfR9~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Pe
y //U
allowance for repairs and outgoings 修葺及支出方面的免税额
IV0[! D
allowance to debtor 给债务人的津贴 X(]Zr
alteration of capital 资本更改 {7qA &c=
alternate trustee 候补受托人 tRteyNA
amalgamation 合并 g5y;?fqJ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Gg|M+M?+
ambit of charges 征税范围；收费范围 #|Oj]bd(=
amended valuation 经修订的估值 O+_N!/
American Commodities Exchange 美国商品交易所 3y ryeS
American Express Bank Limited 美国运通银行 G+VD8] !K1
American Stock Exchange 美国证券交易所 gz;&u)
amortization 摊销 g` [` P@
amount due from banks 存放银行同业的款项 d8E,o7$m
amount due from banks abroad 存放海外银行同业的款项 @u/H8\.l
amount due from holding companies 控股公司欠款 FQROK4x%"
amount due from local banks 存放本港银行同业的款项 &Yf",KcL*I
amount due to banks 银行同业的存款 z1vw'VT>
amount due to banks abroad 海外银行同业的存款 *_1[[~Aw
amount due to holding companies 控股公司存款 03([@d6<E
amount due to local banks 本港银行同业的存款 DI,K( _@G
amount due to outport banks 外埠银行同业的存款 $"\O;dp7l
amount for note issue 发行纸币的款额 *"cD.)]#2
amount of bond 担保契据的款额 =1Z;Ma<;
amount of consideration 代价款额 B76 v}O:
amount of contribution 供款数额 vc8?I."?
amount of indebtedness 负债款额 ,3Hc
CuT
amount of principal of the loan 贷款本金额 _9@ >;]
amount of rates chargeable 应征差饷数额 y\'P3i hK
amount of share capital 股本额 rk|a 5-i
amount of sums assured 承保款额 8: thWGLN
amount of variation 变动幅度 B[F-gq -
amount of vote 拨款数额 `ZMK9f:
amount payable 应付款额 9J nY$e<&
amount receivable 应收款额 }mZV L~|V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^:u?ye;
analysis 分析 RV+E^pkp$
ancillary risk 附属风险 $*\L4<(
annual account 周年帐目；周年帐目报表；年度决算；年结 f<<r TE6
annual accounting date 年结日期 gsPl _
annual allowance 每年免税额；年积金；年度津贴；年津 ;: mu}
annual balance 年度余额 _U0 $ =V
annual disposable income 每年可动用收入 [h
&BAR/ 2
annual estimates 周年预算 |cDszoT
/
annual fee 年费 hO#t:WxF
I
annual general meeting 周年大会 A\AT0th
annual growth rate 年增率；每年增长率 [ ohBPQO
annual long-term supplement 长期个案每年补助金 C5@V/vA
annual pensionable emolument 可供计算退休金的年薪 aY)2eY
annual report 年报 ] ]BOk
Annual Report on the Consumer Price Index 《消费物价指数年报》 {v` 2sB
annual return 周年报表；周年申报表；每年报税表格 hoQ7).>
Annual Return Rules 《周年报表规则》 PB 53myDQ
annual review of consumer prices 每年消费物价回顾 rNlW7 Y
annual roll-forward basis 逐年延展方式 LA%bq_> f
annual salary 年薪 iiG f'@/
annual statement 年度报表；年度决算表 yz\c 5
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 'O?~p55T
annuitant 年金受益人 QI}E4-s8
annuity 年金 Xsuwa-G!5~
annuity contract 年金合约 zhblLBpeE\
annuity on human life 人寿年金 +f NvNbtA
antecedent debt 先前的债项 8)yI<`q6
ante-dated cheque 倒填日期支票 -*a? <ES`
anticipated expenditure 预期开支 55Gtp\L
anticipated net profit 预期纯利 <>Y?v C
anticipated revenue 预期收入 j1-,Sqi
anti-inflation measure 反通货膨胀措施 |Au ]1 }
anti-inflationary stance 反通货膨胀立场 E9}{1A
apparent deficit 表面赤字 hhI )' $
apparent financial solvency 表面偿债能力 (Yb[)m>fQ}
apparent partner 表面合伙人 l= }~v
application for personal assessment 个人入息课税申请书 tPfFqqT
application of fund 资金应用 lfN~A"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 ~9\zWRh
appointed actuary 委任精算师 $` VFdAe
appointed auditor 委任核数师；委任审计师 -JT/ 9IQ
appointed trustee 委任的受托人 1HT_
appointer 委任人 beXNrf=bG
apportioned pro rata 按比例分摊 ihCIh6
apportionment 分配；分摊 o< i,*y8 8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $s5a G)?7
apportionment formula 分摊方程式 i38[hQR9a
apportionment of estate duty 遗产税的分摊 &M />tE Z)
appraisal 估价；评估 G?c-79]U
appreciable growth 可观增长 58tVx' 1y
appreciable impact 显着影响 H%F>@(U
appreciable increase 可观增长 EZD y+6b
appreciation 增值；升值 HQP}w%8x
appreciation against other currencies 相对其他货币升值 u3 0s_\
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O) atNE
appreciation tax 增值税 ~ b~2
>c9
appropriation 拨款；拨用；拨付 7q =G&e7
appropriation account 拨款帐目 &>g'$a< [
Appropriation Bill 拨款法案 ~lAKJs# {
appropriation-in-aid system 补助拨款办法 rN)V[5R#M
approved assets 核准资产 O1&b]C#
approved basket stock 认可一篮子证券 [K / m
approved budget 核准预算 n(seNp%_
approved charitable donation 认可慈善捐款 =
u[#2!
approved charitable institution 认可慈善机构 . Dg*\ h
approved currency 核准货币；认可货币
D L'i S
approved estimates 核准预算 Z3TS,a1I4
approved estimates of expenditure 核准开支预算
*hLQ
approved overseas insurer 核准海外保险人 "KX=ow#z|
approved overseas trust company 核准海外信托公司 vmTs9"ujF,
approved pooled investment fund 核准汇集投资基金 \!]hU%Un
approved provident fund scheme 认可公积金计划 :Y,BdU
approved provision 核准拨款 4QOEw-~w&s
approved redeemable share 核准可赎回股份 !k3e\v|
approved regional stock 认可地区性证券 VZ&
A%UFC
approved retirement scheme 认可退休金计划 BQH}6ueZ
approved subordinated loan 核准附属贷款 s*/ bi
W
arbitrage 套戥；套汇；套利 `o]g~AKX
arbitrageur 套戥者；套汇者 d?AlI
arbitrary amount 临时款项 ?S$i?\ Qh
arrangement 措施；安排；协定 gD`>Twa&6
arrears 欠款 Vwk #qgnX
arrears of pay 欠付薪酬 w;UqEC V
arrears of revenue 逾期未收税款；逾期未收的帐项
0|&\'{
articles of association 组织章程；组织细则；组织章程细则 L|-98]8>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 66x?A0P
ascertainment of profit 确定利润 CI U1R;
"Asia Clear" “亚洲结算系统”
