allotment 分配；配股 EIzTbW {p
allotment notice 股份配售通知；配股通知 >1I w!SO+
allotment of shares 股份分配 dj0
84q7
allowable 可获宽免；免税的 rk=w~IZJ3
allowable business loss 可扣除的营业亏损 9Q(Lnu
allowable expenses 可扣税的支出 A\ mSS
allowance 免税额；津贴；备抵；准备金 }c8e t'HYf
allowance for debts 债项的免税额 y46sL~HRv
allowance for depreciation by wear and tear 耗损折旧免税额 m6
M/G
allowance for funeral expenses 殡殓费的免税额 w@P86'< v
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -"Kjn `8
allowance for repairs and outgoings 修葺及支出方面的免税额 i|H^&$|
allowance to debtor 给债务人的津贴
T^8`j i
alteration of capital 资本更改 pPs TgGai
alternate trustee 候补受托人 [ D|Uwq
amalgamation 合并 # lFsgb
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E\4ZUGy 0
ambit of charges 征税范围；收费范围 {nZP4jze
amended valuation 经修订的估值 H RahBTd(z
American Commodities Exchange 美国商品交易所 -{L 7%j|R
American Express Bank Limited 美国运通银行 D@w&[IF
American Stock Exchange 美国证券交易所 w D
amortization 摊销 Kk. \P|k2
amount due from banks 存放银行同业的款项 3NwdE/x\
amount due from banks abroad 存放海外银行同业的款项 p/ZgzHyF
amount due from holding companies 控股公司欠款 'U @Ep
amount due from local banks 存放本港银行同业的款项 3 P\4
K
amount due to banks 银行同业的存款 <!W9E M
amount due to banks abroad 海外银行同业的存款 (8S+-k?
amount due to holding companies 控股公司存款 @(/$;I,
amount due to local banks 本港银行同业的存款 G?s;L NR
amount due to outport banks 外埠银行同业的存款
+;@R&Y
amount for note issue 发行纸币的款额 KdlUa^}D
amount of bond 担保契据的款额 V?MaI .gj
amount of consideration 代价款额 ,uO?f1
amount of contribution 供款数额 =AK6^v&on
amount of indebtedness 负债款额 q2Gm8>F1y.
amount of principal of the loan 贷款本金额 *Q -uE
amount of rates chargeable 应征差饷数额 z5^Se!`5
amount of share capital 股本额 R=NK3iGT f
amount of sums assured 承保款额 LD|T1 .
amount of variation 变动幅度 nm|"9|/
amount of vote 拨款数额 v~^*L iP+
amount payable 应付款额 A9HgABhax
amount receivable 应收款额 ]R"n+LnI:=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4GJx1
O0Ol
analysis 分析 1 -
GtZ2
ancillary risk 附属风险 d8j P@ >
annual account 周年帐目；周年帐目报表；年度决算；年结 }z-)!8vF
annual accounting date 年结日期 g
{?{N
annual allowance 每年免税额；年积金；年度津贴；年津 ]x_14$rk
annual balance 年度余额 <UwA5X`0e.
annual disposable income 每年可动用收入 8
=3#S'n
annual estimates 周年预算 A{hST~s
annual fee 年费 yrMakT =
annual general meeting 周年大会 UD'e%IVw
annual growth rate 年增率；每年增长率 AIQ]lQ(
annual long-term supplement 长期个案每年补助金 yle~hL
annual pensionable emolument 可供计算退休金的年薪 "aGpC{
annual report 年报 vdulrnGqL
Annual Report on the Consumer Price Index 《消费物价指数年报》 5 )K?:7
annual return 周年报表；周年申报表；每年报税表格 IrP 6 Rxh
Annual Return Rules 《周年报表规则》 FefS]G
annual review of consumer prices 每年消费物价回顾 ?P2 d
9b
annual roll-forward basis 逐年延展方式 &2Cu"O'.i
annual salary 年薪 HX:^:pF}
annual statement 年度报表；年度决算表 J {#C<C
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 y-7$HWn
annuitant 年金受益人 TSd;L
u%hr
annuity 年金 t7 $2 /C
annuity contract 年金合约 <Y#EiC.
annuity on human life 人寿年金 'q*/P&x5
antecedent debt 先前的债项 (XA]k%45
ante-dated cheque 倒填日期支票 w5&,AL:
anticipated expenditure 预期开支 @|o^ ]-,
anticipated net profit 预期纯利 Y4 / !b
anticipated revenue 预期收入 +(2mHS0_a
anti-inflation measure 反通货膨胀措施 | )R{(AK-
anti-inflationary stance 反通货膨胀立场 JM YM}G
apparent deficit 表面赤字 dzc.
s8T(0
apparent financial solvency 表面偿债能力 ki_Py5
apparent partner 表面合伙人 $ Xo_C_:B
application for personal assessment 个人入息课税申请书 gcs 8Gl2
application of fund 资金应用 <j89HtCz
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 L
sMS`o6
appointed actuary 委任精算师 Si%K|$?@
appointed auditor 委任核数师；委任审计师 YR/rN,
appointed trustee 委任的受托人 @Nt$B'+S&
appointer 委任人 ,f fH:3F
apportioned pro rata 按比例分摊 0~N2MoOl^
apportionment 分配；分摊 }q@ Jh*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yn5yQ;
apportionment formula 分摊方程式 X
5D}<J2"
apportionment of estate duty 遗产税的分摊 1QH5<)Oa
appraisal 估价；评估 A
ptzBs/
appreciable growth 可观增长 f qU*y 6]
appreciable impact 显着影响 E MKv)5MH
appreciable increase 可观增长
liq9P,(
appreciation 增值；升值 +-OqO 3R
appreciation against other currencies 相对其他货币升值 hGvuA9d~
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pVm'XP
appreciation tax 增值税 t.oP]_mI
appropriation 拨款；拨用；拨付 s4c 2
appropriation account 拨款帐目 "S@%d(l g
Appropriation Bill 拨款法案 Obu> xK(
appropriation-in-aid system 补助拨款办法 s|Acv4| V
approved assets 核准资产 u=h/ l!lR
approved basket stock 认可一篮子证券 +V6N/{^ 5
approved budget 核准预算 YT pO4bX
approved charitable donation 认可慈善捐款 8wqHr@}p
approved charitable institution 认可慈善机构 IGd]!
approved currency 核准货币；认可货币 pTlNJ!U>
approved estimates 核准预算 E5G=Kh[NP
approved estimates of expenditure 核准开支预算 ']ussFaQ
approved overseas insurer 核准海外保险人 xTW$9>@\m
approved overseas trust company 核准海外信托公司 @bj3 N
approved pooled investment fund 核准汇集投资基金 $k|k 5cP8x
approved provident fund scheme 认可公积金计划 %g4G&My@J
approved provision 核准拨款 LCRZ<?O[|
approved redeemable share 核准可赎回股份 R1 X{= c t
approved regional stock 认可地区性证券 Yv u!Q
approved retirement scheme 认可退休金计划 } ?=$?3W
approved subordinated loan 核准附属贷款 |%R}!O<.c
arbitrage 套戥；套汇；套利 iIoeG_^*Y
arbitrageur 套戥者；套汇者 'e;]\<
0z
arbitrary amount 临时款项 C-abc +/
arrangement 措施；安排；协定 fE;< )tU
arrears 欠款 L}1|R*b
arrears of pay 欠付薪酬 ;|f|d?Q\
arrears of revenue 逾期未收税款；逾期未收的帐项 Mg0[PbS
articles of association 组织章程；组织细则；组织章程细则 /MB3w m
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "$*&bC#dE
ascertainment of profit 确定利润 #,1Kum
bG3
"Asia Clear" “亚洲结算系统”
