allotment 分配；配股 }:tAKO=+
allotment notice 股份配售通知；配股通知 d
u _O} x
allotment of shares 股份分配 _LL W{^V
allowable 可获宽免；免税的 %Gnd"SGs
allowable business loss 可扣除的营业亏损 3" 8t)s
allowable expenses 可扣税的支出 30:HRF( :
allowance 免税额；津贴；备抵；准备金 t 4*aVHT
allowance for debts 债项的免税额 4h[2C6
\+`
allowance for depreciation by wear and tear 耗损折旧免税额 F\I5fNs@
allowance for funeral expenses 殡殓费的免税额 <
;.}WQC
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^!XU+e+:0
allowance for repairs and outgoings 修葺及支出方面的免税额 =/)Mc@Hb
allowance to debtor 给债务人的津贴 9iiU,}M`j
alteration of capital 资本更改 s2kGU^]y
alternate trustee 候补受托人
"`H=AX0
amalgamation 合并 5Q Cw5N
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \Or]5ogT'
ambit of charges 征税范围；收费范围 =aX1:Z
amended valuation 经修订的估值 Vu^Q4Z
American Commodities Exchange 美国商品交易所 OD>u$tI9
American Express Bank Limited 美国运通银行 [j]}$f Fe
American Stock Exchange 美国证券交易所 jKe$&.q@
amortization 摊销 .oW~:mY
amount due from banks 存放银行同业的款项 3g4vpKg6c
amount due from banks abroad 存放海外银行同业的款项 89 ?3,k
amount due from holding companies 控股公司欠款 <[*h_gE5
amount due from local banks 存放本港银行同业的款项 iGpK\oH
amount due to banks 银行同业的存款 y ?rK5Yos
amount due to banks abroad 海外银行同业的存款 Mr@<ZTw
amount due to holding companies 控股公司存款 50O7=
amount due to local banks 本港银行同业的存款 qhv4R| )
amount due to outport banks 外埠银行同业的存款 lUy*549,
amount for note issue 发行纸币的款额 Zi15wE
amount of bond 担保契据的款额 bRY4yT
amount of consideration 代价款额 8=u+BDG
amount of contribution 供款数额 + )''l
amount of indebtedness 负债款额 xOX*=Wv
amount of principal of the loan 贷款本金额 A$$R_3ne
amount of rates chargeable 应征差饷数额 3e!a>Gl*
amount of share capital 股本额 HquB*=^xh
amount of sums assured 承保款额 >V ]*mS %K
amount of variation 变动幅度 UH.}B3H
amount of vote 拨款数额 J_( (o
amount payable 应付款额 D+@/x{wX2
amount receivable 应收款额 [f0oB $
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K[3D{ =
analysis 分析 HnYFE@Nl:U
ancillary risk 附属风险 &d &oP
annual account 周年帐目；周年帐目报表；年度决算；年结 N";dG 3
annual accounting date 年结日期 ^
~*[~
annual allowance 每年免税额；年积金；年度津贴；年津 GXAk*vS=G
annual balance 年度余额 (Mire%$h
annual disposable income 每年可动用收入 nP3;<*T P0
annual estimates 周年预算 g) | ++?
annual fee 年费 m}'t'l4 c
annual general meeting 周年大会 8=zM~v)
annual growth rate 年增率；每年增长率 Q,`2DHhK
annual long-term supplement 长期个案每年补助金 2 |kH%
annual pensionable emolument 可供计算退休金的年薪 AD4L`0D
annual report 年报 Jr*S2 z<*
Annual Report on the Consumer Price Index 《消费物价指数年报》 h(N 9RJ}
annual return 周年报表；周年申报表；每年报税表格 ")[Q4H ;V
Annual Return Rules 《周年报表规则》 @{$Cv"6769
annual review of consumer prices 每年消费物价回顾 %N AFU /&
annual roll-forward basis 逐年延展方式 q4#f
*]
annual salary 年薪 `__?7"p
)\
annual statement 年度报表；年度决算表 TG%hy"k
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 h1 UlLy 8
annuitant 年金受益人 c#4L*$ViF
annuity 年金 O%Gsk'mo
annuity contract 年金合约 o- e,
annuity on human life 人寿年金 /B#lju!
antecedent debt 先前的债项 ba)Yb P[
ante-dated cheque 倒填日期支票 "}~i7NBB
anticipated expenditure 预期开支 (gJ
)]/n
anticipated net profit 预期纯利 i2%m}S;D9
anticipated revenue 预期收入 t5B|c<Hb\
anti-inflation measure 反通货膨胀措施 :pF]TY"K.
anti-inflationary stance 反通货膨胀立场 ^TCJh^4na
apparent deficit 表面赤字 S&))
0d
apparent financial solvency 表面偿债能力 MnrGD>M@|
apparent partner 表面合伙人
:Kc0ak)<n
application for personal assessment 个人入息课税申请书 gp&&
c,
application of fund 资金应用 G]NtX4' 4
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 UC
LjR<}
appointed actuary 委任精算师 ))+9 8iU1s
appointed auditor 委任核数师；委任审计师 TWR#MVMI
appointed trustee 委任的受托人 "VVR#H}{
appointer 委任人 #* /W!UOu
apportioned pro rata 按比例分摊 m-KK
{{
apportionment 分配；分摊 rj f=qh5s
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V1fvQ= 9
apportionment formula 分摊方程式 uW--
nXMs
apportionment of estate duty 遗产税的分摊 'LLQ[JJ=O
appraisal 估价；评估 Sph"w08
appreciable growth 可观增长 Y"
+1,?yH
appreciable impact 显着影响 0j Z{ ?
appreciable increase 可观增长 kpr eTeA]
appreciation 增值；升值 ;>8TNB e!
appreciation against other currencies 相对其他货币升值 S%gO6&^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (> 5VS
appreciation tax 增值税 %LZM5Z^
appropriation 拨款；拨用；拨付 Z
ow^bzy4
appropriation account 拨款帐目 $$;2jX"
I
Appropriation Bill 拨款法案 huD \dmQ:]
appropriation-in-aid system 补助拨款办法 f]6` GsE
approved assets 核准资产 ]! J3?G
approved basket stock 认可一篮子证券 sluZ-,zE
approved budget 核准预算 hz|z&vyP
approved charitable donation 认可慈善捐款 A%8`zR
approved charitable institution 认可慈善机构 OVo
approved currency 核准货币；认可货币 8\V>6^3CD$
approved estimates 核准预算 +FKP5L}
approved estimates of expenditure 核准开支预算 JO6vzoS3
approved overseas insurer 核准海外保险人 e2o 9)=y
approved overseas trust company 核准海外信托公司 0B:{4Lsn&
approved pooled investment fund 核准汇集投资基金 gsq[ 9
approved provident fund scheme 认可公积金计划 9n\ #s~,
approved provision 核准拨款 w7?9e#> Z
approved redeemable share 核准可赎回股份 T2PFE4+Dp
approved regional stock 认可地区性证券 e4H0<h
}{
approved retirement scheme 认可退休金计划 ]}L1W`n
approved subordinated loan 核准附属贷款 -:p1gg&
arbitrage 套戥；套汇；套利 Ol h%"=*;
arbitrageur 套戥者；套汇者 j#>
