allotment 分配；配股 2*5pjd{Kt
allotment notice 股份配售通知；配股通知 z#*> u
allotment of shares 股份分配 Cg 3 d
allowable 可获宽免；免税的 c&'5r OY~
allowable business loss 可扣除的营业亏损 &P&VJLA e
allowable expenses 可扣税的支出 .~,=?aq^
allowance 免税额；津贴；备抵；准备金 S
b.%B^O
allowance for debts 债项的免税额 s< {) X$
allowance for depreciation by wear and tear 耗损折旧免税额 k!py*no y
allowance for funeral expenses 殡殓费的免税额 _c>8y
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 VQ8Q=!]
allowance for repairs and outgoings 修葺及支出方面的免税额 +?v2MsF']
allowance to debtor 给债务人的津贴 h9kwyhd"
alteration of capital 资本更改 nLY(%):(P
alternate trustee 候补受托人 Gz:ell$
amalgamation 合并 LnPG+<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tt A' RJ
ambit of charges 征税范围；收费范围 ]cM,m2^2
amended valuation 经修订的估值 a FL; E
American Commodities Exchange 美国商品交易所 .'bhRQY
American Express Bank Limited 美国运通银行 7O,!67+^~
American Stock Exchange 美国证券交易所 C."\ a_p
amortization 摊销
w wE3N[
amount due from banks 存放银行同业的款项 uj@ d {AQ
amount due from banks abroad 存放海外银行同业的款项 2H/{OQ$
amount due from holding companies 控股公司欠款 <72q^w
amount due from local banks 存放本港银行同业的款项 RMHJ
I6?LB
amount due to banks 银行同业的存款 zy`T!
$
amount due to banks abroad 海外银行同业的存款 et=i@PB)
amount due to holding companies 控股公司存款 U+,R P$r@
amount due to local banks 本港银行同业的存款 -8yN6
0|
amount due to outport banks 外埠银行同业的存款 h_5CWQSi
amount for note issue 发行纸币的款额 Mc{-2
amount of bond 担保契据的款额 _&N}.y)+t
amount of consideration 代价款额 :!wl/X
~
amount of contribution 供款数额 _R}yZ=di
amount of indebtedness 负债款额 ;tC$O~X
amount of principal of the loan 贷款本金额 0ax ;Q[z2
amount of rates chargeable 应征差饷数额 U(2=fKK;
amount of share capital 股本额 n(W&GSj|u9
amount of sums assured 承保款额 fR]KXfZ
amount of variation 变动幅度 $f=6>Kn|^]
amount of vote 拨款数额 zEt!Pug
amount payable 应付款额 aKin tb}n
amount receivable 应收款额 <c$rfjM+JU
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Xi;<O &+
analysis 分析 K[S)e!\.
ancillary risk 附属风险 FuC \qF
annual account 周年帐目；周年帐目报表；年度决算；年结 .' NTy
R
annual accounting date 年结日期 <R? S
annual allowance 每年免税额；年积金；年度津贴；年津 j/;w xKW
annual balance 年度余额 SqZ .}s
annual disposable income 每年可动用收入 -vv_6Z L[
annual estimates 周年预算 beB3*o
annual fee 年费 P !I Lji!
annual general meeting 周年大会 O l; DJV
annual growth rate 年增率；每年增长率 uU=!e&3
annual long-term supplement 长期个案每年补助金 B!U;a=ia
annual pensionable emolument 可供计算退休金的年薪 O8~RfB
annual report 年报 e,MgR \F}
Annual Report on the Consumer Price Index 《消费物价指数年报》 L tUvFe
annual return 周年报表；周年申报表；每年报税表格
-Jt36|O
Annual Return Rules 《周年报表规则》 ,(&Fb~r]
annual review of consumer prices 每年消费物价回顾 qkqtPbQ 7
annual roll-forward basis 逐年延展方式 _bt9{@)
annual salary 年薪 A0OA7m:~4
annual statement 年度报表；年度决算表 vDjH $ U
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 0ho;L 0Nr'
annuitant 年金受益人 v$ ti=uk$
annuity 年金 ug3\K83aj/
annuity contract 年金合约 7KC>?F
annuity on human life 人寿年金 %>Kba M1b
antecedent debt 先前的债项 f %G\'q]#F
ante-dated cheque 倒填日期支票 1%Xh[
anticipated expenditure 预期开支 <jh4P!\&j
anticipated net profit 预期纯利 U U=]lWib
anticipated revenue 预期收入 fO<40!%9cQ
anti-inflation measure 反通货膨胀措施 : |'(T[~L
anti-inflationary stance 反通货膨胀立场 sJ6.3=
c
apparent deficit 表面赤字 QiK>]xJ'
apparent financial solvency 表面偿债能力 WzIUHNn'I
apparent partner 表面合伙人 U1\7Hcs$
application for personal assessment 个人入息课税申请书 3?Pg
;
application of fund 资金应用 0 Q TI;3
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 &Ok1j0~~
appointed actuary 委任精算师 h"FI]jK|}
appointed auditor 委任核数师；委任审计师 VD=H=Ju
appointed trustee 委任的受托人 =2\2S p
appointer 委任人 K%q5:9
m
apportioned pro rata 按比例分摊 E&U_1D9=L<
apportionment 分配；分摊 yl[I
'fX66
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Gwd38
apportionment formula 分摊方程式 qb>ULP0
apportionment of estate duty 遗产税的分摊 ,#Z%0NLe
appraisal 估价；评估 (Pc>D' ;{S
appreciable growth 可观增长 +x]/W|5
appreciable impact 显着影响 _ *f>UW*,
appreciable increase 可观增长 *,\v|]fc
appreciation 增值；升值 X^\D"fmE.
appreciation against other currencies 相对其他货币升值 #&Hi0..y
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3^8Cc(bk
appreciation tax 增值税 8dE0y P
appropriation 拨款；拨用；拨付
4'QX1p
appropriation account 拨款帐目 y:'Ns$+
Appropriation Bill 拨款法案 Xa`Q;J"h
appropriation-in-aid system 补助拨款办法 tZ_ '>7)
approved assets 核准资产 Q-7?'\h
approved basket stock 认可一篮子证券 T$;S
approved budget 核准预算 f-%M~:
approved charitable donation 认可慈善捐款 sfF ~k-
approved charitable institution 认可慈善机构 Ht[$s4 0P
approved currency 核准货币；认可货币 ifD WN*k6
approved estimates 核准预算 *yBVZD|?H
approved estimates of expenditure 核准开支预算 mnm
ZO}
approved overseas insurer 核准海外保险人 sT^R0Q'>
approved overseas trust company 核准海外信托公司 |ADf~-AY
approved pooled investment fund 核准汇集投资基金 u)oAQ<
w
approved provident fund scheme 认可公积金计划 H/o_? qK
approved provision 核准拨款 OZ&/&?!XE
approved redeemable share 核准可赎回股份 4=Th< ,<
approved regional stock 认可地区性证券 V Z9 p "
approved retirement scheme 认可退休金计划 gUklP(T=u
approved subordinated loan 核准附属贷款 1T
!o`*
arbitrage 套戥；套汇；套利 9$)&b\D
arbitrageur 套戥者；套汇者 63l3WvoK
arbitrary amount 临时款项 }e \"VhAl/
arrangement 措施；安排；协定 -1Q24jrO-
arrears 欠款 H^d?(Svh
arrears of pay 欠付薪酬 "OLg2O^
arrears of revenue 逾期未收税款；逾期未收的帐项 n xZz{ &
articles of association 组织章程；组织细则；组织章程细则 +|/0sPW(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #W~jQ5NS\
ascertainment of profit 确定利润 P~a@{n*8
"Asia Clear" “亚洲结算系统”
