allotment 分配；配股 muFWFq&yP
allotment notice 股份配售通知；配股通知 ol
{N^fi K
allotment of shares 股份分配 ^bdXzjf
allowable 可获宽免；免税的 j*GS')Cm
allowable business loss 可扣除的营业亏损 qc3,/JO1
allowable expenses 可扣税的支出 A4KkX
allowance 免税额；津贴；备抵；准备金 66_=b
d(9
allowance for debts 债项的免税额 I@#IXH?6
allowance for depreciation by wear and tear 耗损折旧免税额 Z,~@_;F
allowance for funeral expenses 殡殓费的免税额 e$rPXRf
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $_\x}`c~.
allowance for repairs and outgoings 修葺及支出方面的免税额 <R_)[{ 7
allowance to debtor 给债务人的津贴 0[7"Lhp d
alteration of capital 资本更改 L[`8 :}M
alternate trustee 候补受托人 @s,
kx.S
amalgamation 合并 cveQ6
-`K
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cj YI *
ambit of charges 征税范围；收费范围 D& &71X '
amended valuation 经修订的估值 yGX5\PSo
American Commodities Exchange 美国商品交易所 h b} Qt Q
American Express Bank Limited 美国运通银行 #hXvGon$?
American Stock Exchange 美国证券交易所 53bVhPGv
amortization 摊销 EV|W:;Sg
amount due from banks 存放银行同业的款项 "t-9q
amount due from banks abroad 存放海外银行同业的款项 {/48n83n
amount due from holding companies 控股公司欠款
u6MU
@?
amount due from local banks 存放本港银行同业的款项 #v
6<9>%
amount due to banks 银行同业的存款
7 $IR^
amount due to banks abroad 海外银行同业的存款 # |OA>[
amount due to holding companies 控股公司存款 'cc{sjG
amount due to local banks 本港银行同业的存款 O+=}x]q*y
amount due to outport banks 外埠银行同业的存款 Y'+K U/H
amount for note issue 发行纸币的款额 t2m7Yh5B
amount of bond 担保契据的款额 T;S6<J
amount of consideration 代价款额 -"#jRP]#
amount of contribution 供款数额 ::cI 4D
amount of indebtedness 负债款额 PZ?kv 4
amount of principal of the loan 贷款本金额 $Ny: At
amount of rates chargeable 应征差饷数额 n +2>jY
amount of share capital 股本额 _C|j"f/}
amount of sums assured 承保款额 4 DV,f2:R4
amount of variation 变动幅度 &!wtH
amount of vote 拨款数额 yOk{l $+
amount payable 应付款额 g\iSc~
%?
amount receivable 应收款额 4|4[3Ye7u:
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T?tZ?!6
analysis 分析 {) Shc;Qh
ancillary risk 附属风险 w`dS c@ :
annual account 周年帐目；周年帐目报表；年度决算；年结 6k {gI.SG
annual accounting date 年结日期 i#*lK7
annual allowance 每年免税额；年积金；年度津贴；年津 ]A1'+!1$
annual balance 年度余额 i4M%{]G3Y
annual disposable income 每年可动用收入 W?[
C
au-
annual estimates 周年预算 .VohW=D3
annual fee 年费 %D%
Ok7s})
annual general meeting 周年大会 VS_I'SPPIc
annual growth rate 年增率；每年增长率 J90
)v7
annual long-term supplement 长期个案每年补助金 7E5 =Qx
annual pensionable emolument 可供计算退休金的年薪 tOo\s&
j
annual report 年报 >q ,Z*s>?
Annual Report on the Consumer Price Index 《消费物价指数年报》 Wy /5Qw~s
annual return 周年报表；周年申报表；每年报税表格 152LdZevF
Annual Return Rules 《周年报表规则》 2 ~V"[26t
annual review of consumer prices 每年消费物价回顾 u
Qg$h S
annual roll-forward basis 逐年延展方式 BE54L+$p
annual salary 年薪 -*kZ2grLt
annual statement 年度报表；年度决算表 P=s3&NDD
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 J Lg/fB3%
annuitant 年金受益人 N0 mh g EA
annuity 年金 )a%E $`
annuity contract 年金合约 ^}J,;Zhu5
annuity on human life 人寿年金 JE<h
antecedent debt 先前的债项 pkTVQdtRG
ante-dated cheque 倒填日期支票 E[BM0.#bZ
anticipated expenditure 预期开支 G+I ->n-s4
anticipated net profit 预期纯利 gQ<{NQMzvd
anticipated revenue 预期收入 e-VGJxR
anti-inflation measure 反通货膨胀措施 o5m] Gqa
anti-inflationary stance 反通货膨胀立场
E*s _Y
apparent deficit 表面赤字 J*AYZS-tSE
apparent financial solvency 表面偿债能力 90ov[|MkM
apparent partner 表面合伙人 bw! *=<
application for personal assessment 个人入息课税申请书 &!FI!T
-WH
application of fund 资金应用 7|o}m}yVx
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 1@F>E;YjL=
appointed actuary 委任精算师 lsgZ
appointed auditor 委任核数师；委任审计师 ;q#Pl!*5
appointed trustee 委任的受托人 _ D"S
appointer 委任人 xlh<}V tp
apportioned pro rata 按比例分摊
@l&{ j
apportionment 分配；分摊 V?-2FK]
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^b^ buCYw
apportionment formula 分摊方程式 Cm0K-~
U
apportionment of estate duty 遗产税的分摊 m6Qm }""
appraisal 估价；评估 x&$8;2 &.
appreciable growth 可观增长 +
+Eu.W;&#
appreciable impact 显着影响 2tQ?=V(Di
appreciable increase 可观增长 =Ew 77
appreciation 增值；升值 ,L-V?B(UQ
appreciation against other currencies 相对其他货币升值 = GiN~$d
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L [U?{
appreciation tax 增值税 J~h9i=4<bF
appropriation 拨款；拨用；拨付 x1" 8K
appropriation account 拨款帐目 $&i8/pD
Appropriation Bill 拨款法案 1KjzKFnb
appropriation-in-aid system 补助拨款办法 tJm1Q#||
approved assets 核准资产 c_aj-`BKp
approved basket stock 认可一篮子证券 #IJ6pg>K
approved budget 核准预算 nB}eJ
D|
approved charitable donation 认可慈善捐款 Pj5:=d8z(
approved charitable institution 认可慈善机构 4E$d"D5]>p
approved currency 核准货币；认可货币 DU-dIq i
approved estimates 核准预算 9"}5jq4*
approved estimates of expenditure 核准开支预算 JZJb&q){
approved overseas insurer 核准海外保险人 @ *5+ZAF
approved overseas trust company 核准海外信托公司 |EY1$qItid
approved pooled investment fund 核准汇集投资基金 =<AG}by
