allotment 分配；配股 'u{DFMB-A
allotment notice 股份配售通知；配股通知 {)d{:&*K.
allotment of shares 股份分配 |}>;wZ[7
allowable 可获宽免；免税的 oCftI':@
allowable business loss 可扣除的营业亏损 d2e4=/ A%
allowable expenses 可扣税的支出 tX#8 G09G+
allowance 免税额；津贴；备抵；准备金 bM"c rRG"
allowance for debts 债项的免税额 I 6E!$ }
allowance for depreciation by wear and tear 耗损折旧免税额 oH|<(8efD
allowance for funeral expenses 殡殓费的免税额 UI>?"b6
L
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;,yjkD[mWE
allowance for repairs and outgoings 修葺及支出方面的免税额 P@z,[,sy"$
allowance to debtor 给债务人的津贴 y=)xo7 (
alteration of capital 资本更改 `Mp-4)mn
alternate trustee 候补受托人 .j)f'<;%
amalgamation 合并 B:Xmc,|,
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,[{)4J$MV
ambit of charges 征税范围；收费范围 (NBq!;_2,x
amended valuation 经修订的估值 .\X;VWTI
American Commodities Exchange 美国商品交易所 D8''q%
American Express Bank Limited 美国运通银行 1k8zAtuj
American Stock Exchange 美国证券交易所 w_ hGWpm
amortization 摊销 `Mxi2Y{vp
amount due from banks 存放银行同业的款项 ]wQ#8}zO
amount due from banks abroad 存放海外银行同业的款项 N=oWIK<;-
amount due from holding companies 控股公司欠款 igD,|YSK`z
amount due from local banks 存放本港银行同业的款项 ,y5 7tY
amount due to banks 银行同业的存款 f2"1^M
amount due to banks abroad 海外银行同业的存款 oHbG -p
amount due to holding companies 控股公司存款 ,{br6*E
amount due to local banks 本港银行同业的存款 71# ipZ
amount due to outport banks 外埠银行同业的存款 /=bg(?nX
amount for note issue 发行纸币的款额 U- a+LS
amount of bond 担保契据的款额 >[ox|_o
amount of consideration 代价款额 QIMoe'p
amount of contribution 供款数额 ?{O >&<~
amount of indebtedness 负债款额 TEK]$%2
amount of principal of the loan 贷款本金额 RN%*3{-
amount of rates chargeable 应征差饷数额 -3fzDx D
amount of share capital 股本额 O*ql!9} E{
amount of sums assured 承保款额 u#l@:p
amount of variation 变动幅度 ~X`_ g/5X
amount of vote 拨款数额 MZ{gU> K+
amount payable 应付款额 a\Ond#1p
amount receivable 应收款额 / b)V=mcR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,L"
1Ah
analysis 分析 h8Bs=T
ancillary risk 附属风险 FesXY856E
annual account 周年帐目；周年帐目报表；年度决算；年结 s]"NqwIPK
annual accounting date 年结日期 BSGC.>$s
annual allowance 每年免税额；年积金；年度津贴；年津 [JY 1| N
annual balance 年度余额 w)hH8jx{
annual disposable income 每年可动用收入 |Ts| >"F'
annual estimates 周年预算 vThK@P!s
annual fee 年费 9f
^c9@=
annual general meeting 周年大会 Oz[]]`C1
annual growth rate 年增率；每年增长率 H7 xyK
annual long-term supplement 长期个案每年补助金 :|\{mo1NB
annual pensionable emolument 可供计算退休金的年薪 VR @V3 ~
annual report 年报 <&+\X6w[
Annual Report on the Consumer Price Index 《消费物价指数年报》 )r)3.|wJm
annual return 周年报表；周年申报表；每年报税表格 oA ;sP'
Annual Return Rules 《周年报表规则》 NRM=0-16u$
annual review of consumer prices 每年消费物价回顾 mP@< UjxI
annual roll-forward basis 逐年延展方式 \C
)S3!h
annual salary 年薪 :q
.g#:1s
annual statement 年度报表；年度决算表 FC :+[.fi
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 S<f]Y4A&
annuitant 年金受益人 FG^ Jh5
annuity 年金 NEpomE(>x
annuity contract 年金合约 5
p. vo"7
annuity on human life 人寿年金 t f VK
antecedent debt 先前的债项 V5MLzW\8
ante-dated cheque 倒填日期支票 b=5"*=T{+
anticipated expenditure 预期开支 @MS}t Z5
anticipated net profit 预期纯利 ^ *{:;F@
anticipated revenue 预期收入
ID-Y*
anti-inflation measure 反通货膨胀措施 ^Lx(if
WJ
anti-inflationary stance 反通货膨胀立场 (^:0g.~c
apparent deficit 表面赤字 J 8z |ua
apparent financial solvency 表面偿债能力 [f^:V :) {
apparent partner 表面合伙人 xH\#:DLY
application for personal assessment 个人入息课税申请书 %[< @$qP
application of fund 资金应用 Pp*:rA"N
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 zPonG
d1
appointed actuary 委任精算师 %yj z@
appointed auditor 委任核数师；委任审计师 *
?2aIz"
appointed trustee 委任的受托人 |4J ;s7us
appointer 委任人 Z#O )0ou
apportioned pro rata 按比例分摊 i;u#<y{E
apportionment 分配；分摊 W:s>?(6?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jf`QoK
apportionment formula 分摊方程式 A)2eo<ij4
apportionment of estate duty 遗产税的分摊 , G q?
appraisal 估价；评估 Y
,Iv<Hg
appreciable growth 可观增长 "Cj {Z@n
appreciable impact 显着影响 qT<OiIMj^
appreciable increase 可观增长 Y ]xFe >
appreciation 增值；升值 H{}Nr
4
appreciation against other currencies 相对其他货币升值 b9 F:X
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7Rba@ cs9
appreciation tax 增值税 Oy,7>vWQI
appropriation 拨款；拨用；拨付 kBh*@g f
appropriation account 拨款帐目 Y<4%4>a
Appropriation Bill 拨款法案 Bb,l.w
appropriation-in-aid system 补助拨款办法 {D c{e5K
approved assets 核准资产 eHQS\n
approved basket stock 认可一篮子证券 P}2i[m.*,
approved budget 核准预算
9 BZyCz
approved charitable donation 认可慈善捐款 | ODi[~y
approved charitable institution 认可慈善机构 /IO<TF(X
approved currency 核准货币；认可货币 SBf8Ipe
approved estimates 核准预算 '7oWN,-
approved estimates of expenditure 核准开支预算 | 61W-9;
approved overseas insurer 核准海外保险人 X
j>?P/=Z
approved overseas trust company 核准海外信托公司 =t/ "&[r
approved pooled investment fund 核准汇集投资基金 LpQ=Y]{j
approved provident fund scheme 认可公积金计划 n(}W[bZ4
approved provision 核准拨款 F}f/cG<X
approved redeemable share 核准可赎回股份 ii3{HJ*C
approved regional stock 认可地区性证券 agbG) t0
approved retirement scheme 认可退休金计划 q =\3jd
approved subordinated loan 核准附属贷款 \>DMN #
arbitrage 套戥；套汇；套利 lYF~CNvE
arbitrageur 套戥者；套汇者 ]O^C'GzZ
arbitrary amount 临时款项 T3_3k. ,|
arrangement 措施；安排；协定 8\N`2mPt
arrears 欠款 1edeV48{:
arrears of pay 欠付薪酬 u l-A'
arrears of revenue 逾期未收税款；逾期未收的帐项 m0 }1P]dc
articles of association 组织章程；组织细则；组织章程细则 ~7G@S&<PK(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6h5,XcO4
ascertainment of profit 确定利润 W$>AK _Y}
"Asia Clear" “亚洲结算系统”
