allotment 分配；配股 GW_@hYIqD
allotment notice 股份配售通知；配股通知 kKV`9&dZe
allotment of shares 股份分配 Rh7unJ
allowable 可获宽免；免税的 VO|2
allowable business loss 可扣除的营业亏损 -sais
H6
allowable expenses 可扣税的支出 ;%r#p v~
allowance 免税额；津贴；备抵；准备金 k%iZ ..
allowance for debts 债项的免税额 -kp! .c
allowance for depreciation by wear and tear 耗损折旧免税额 RCED
K\*m
allowance for funeral expenses 殡殓费的免税额 a'f0Wv0%"
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Hq.ys> _
allowance for repairs and outgoings 修葺及支出方面的免税额 qB`zyd8yu
allowance to debtor 给债务人的津贴 7l"N% e
alteration of capital 资本更改 Cd:ofv/3
alternate trustee 候补受托人 H7
acT
amalgamation 合并 K)|#FRPM u
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DP=4<ES%+
ambit of charges 征税范围；收费范围 #!wL0 p
amended valuation 经修订的估值 lW! U:
American Commodities Exchange 美国商品交易所 CD\k.
American Express Bank Limited 美国运通银行 9 kcp(
American Stock Exchange 美国证券交易所 xm@vx}O:
amortization 摊销 :T5p6:
amount due from banks 存放银行同业的款项 'H0b1t1S%
amount due from banks abroad 存放海外银行同业的款项 l4oI5)w
amount due from holding companies 控股公司欠款 w$~|/UrLf
amount due from local banks 存放本港银行同业的款项 t'@1FA!)
amount due to banks 银行同业的存款 d($f8{~W
amount due to banks abroad 海外银行同业的存款 8U8l
5r
amount due to holding companies 控股公司存款 H\tz"<*``
amount due to local banks 本港银行同业的存款 6Sh0%F s
amount due to outport banks 外埠银行同业的存款 3lc'(ts %
amount for note issue 发行纸币的款额 =(kwMJ
amount of bond 担保契据的款额 Hcw@24ic
amount of consideration 代价款额 _w+ix9Fr?
amount of contribution 供款数额 `nA_WS
amount of indebtedness 负债款额 eWvL(2`T x
amount of principal of the loan 贷款本金额 c?i=6C dD'
amount of rates chargeable 应征差饷数额 <r
(Y:2
amount of share capital 股本额 [4:_6vd7X
amount of sums assured 承保款额 \BC|`)0h
amount of variation 变动幅度 .aWEXJ
amount of vote 拨款数额 k>
I;mEV
amount payable 应付款额 .Yqu OCc(
amount receivable 应收款额 j %R}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |r"1
&ow5
analysis 分析 "R-1 G/
ancillary risk 附属风险 y0vo-)E]-]
annual account 周年帐目；周年帐目报表；年度决算；年结 ^7C?yC
annual accounting date 年结日期 X%7Y\|
annual allowance 每年免税额；年积金；年度津贴；年津 t.m65
annual balance 年度余额 CybHr#LBc
annual disposable income 每年可动用收入 S_cba(0-|\
annual estimates 周年预算 cDMA#gp
annual fee 年费 yW.s?3X
annual general meeting 周年大会 3 }Z
[d
annual growth rate 年增率；每年增长率 8M m,
a
annual long-term supplement 长期个案每年补助金 Ilvz @=
annual pensionable emolument 可供计算退休金的年薪 D'e'xU
annual report 年报 *9}2Bmojv
Annual Report on the Consumer Price Index 《消费物价指数年报》 '`^<*;w
annual return 周年报表；周年申报表；每年报税表格 bq3G3oAyG
Annual Return Rules 《周年报表规则》 HVzG }r(J
annual review of consumer prices 每年消费物价回顾
]qCAog
annual roll-forward basis 逐年延展方式 PdG:aGQ>
annual salary 年薪 yu~~"Rq)
annual statement 年度报表；年度决算表 2ul!f7#E
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 aF4vNUeG
annuitant 年金受益人 kK nz
F
annuity 年金 _|.q?;C]$
annuity contract 年金合约 Ex35
annuity on human life 人寿年金 afRUBjs
antecedent debt 先前的债项 =BpX;n <
ante-dated cheque 倒填日期支票 H XF5fs
anticipated expenditure 预期开支 9 aT# 7B
anticipated net profit 预期纯利 '7}s 25[{\
anticipated revenue 预期收入 )`]w\s
#
anti-inflation measure 反通货膨胀措施 /7 X:=~m
anti-inflationary stance 反通货膨胀立场 EeWCy5W
apparent deficit 表面赤字
C,:3 z
apparent financial solvency 表面偿债能力 "YD<pRVB
apparent partner 表面合伙人 hRZ9[F[[
application for personal assessment 个人入息课税申请书 DzX5_ kA
application of fund 资金应用 @qH{;
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 ZK4/o
appointed actuary 委任精算师 rJK3;d? E
appointed auditor 委任核数师；委任审计师 aloP@U/\Sn
appointed trustee 委任的受托人 f,z_|e
appointer 委任人 E7^r3#s
apportioned pro rata 按比例分摊 T%K"^4k
apportionment 分配；分摊 I0oM\~#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >_h *N H
apportionment formula 分摊方程式 ;cIs$
apportionment of estate duty 遗产税的分摊 RP&H9>
appraisal 估价；评估 cMxTv4|wui
appreciable growth 可观增长 1c WUPVQ
appreciable impact 显着影响 _
v\=ag
appreciable increase 可观增长 :.Vn
appreciation 增值；升值 w$UWfL(
appreciation against other currencies 相对其他货币升值 x]6OE]]8L
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y)? Sn
appreciation tax 增值税 D]resk
appropriation 拨款；拨用；拨付 qazM@
appropriation account 拨款帐目 Y
uXq
Appropriation Bill 拨款法案 Ak[} s|,)
appropriation-in-aid system 补助拨款办法 I?@9;0R
approved assets 核准资产 5F$ elW
approved basket stock 认可一篮子证券 A?'Tigi
approved budget 核准预算 %g DMz7$~
approved charitable donation 认可慈善捐款 he;;p ="!*
approved charitable institution 认可慈善机构 lw0l8 6^Y
approved currency 核准货币；认可货币 ?)k;.<6
approved estimates 核准预算 jI!}}K)d
approved estimates of expenditure 核准开支预算 D_@WB.e L
approved overseas insurer 核准海外保险人 jD9 ^DzFx
approved overseas trust company 核准海外信托公司 -L(F:
approved pooled investment fund 核准汇集投资基金 sF}T9 Ue
approved provident fund scheme 认可公积金计划 dM8`!~#&PI
approved provision 核准拨款 r` }')2
approved redeemable share 核准可赎回股份 4v cUHa|4
approved regional stock 认可地区性证券 yhg^1l|t,
approved retirement scheme 认可退休金计划 Jj}+ tQ f
approved subordinated loan 核准附属贷款 8 W
Mhe=[
arbitrage 套戥；套汇；套利 XfmPq'#Z
arbitrageur 套戥者；套汇者 -kT *gIJ}
arbitrary amount 临时款项 Fu:VRul=5$
arrangement 措施；安排；协定 eS9uKb 5n(
arrears 欠款 a,IE;5kG
arrears of pay 欠付薪酬 i E>E*!aBg
arrears of revenue 逾期未收税款；逾期未收的帐项 Zoh[tO
articles of association 组织章程；组织细则；组织章程细则 G
V'Y'
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >
!k
ascertainment of profit 确定利润
chW 1UE
"Asia Clear" “亚洲结算系统”
