allotment 分配；配股 f@H>by
N
allotment notice 股份配售通知；配股通知 K(heeZUt
allotment of shares 股份分配 )@E'yHYO>
allowable 可获宽免；免税的 g<s;uRA4O9
allowable business loss 可扣除的营业亏损 QR(j7>+J^
allowable expenses 可扣税的支出 oG'
'my#3
allowance 免税额；津贴；备抵；准备金 KDu~,P]
allowance for debts 债项的免税额 )(
W%Hmi
allowance for depreciation by wear and tear 耗损折旧免税额 mExJ--}
allowance for funeral expenses 殡殓费的免税额 pL`)^BJ
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7da~+(yhr
allowance for repairs and outgoings 修葺及支出方面的免税额 :8l#jU `y
allowance to debtor 给债务人的津贴 Azag *M?
alteration of capital 资本更改 DPylc 9[-
alternate trustee 候补受托人 {^6<Ohe4j
amalgamation 合并 m}GEx)Y D
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2br~Vn0N
ambit of charges 征税范围；收费范围 c2Up<#t
amended valuation 经修订的估值 -< }#ImTN
American Commodities Exchange 美国商品交易所 qY|NA)E)Bp
American Express Bank Limited 美国运通银行 aK
k0kC
American Stock Exchange 美国证券交易所 MVZ9x%
amortization 摊销 S'(H l}h!.
amount due from banks 存放银行同业的款项 $[g8j`or!
amount due from banks abroad 存放海外银行同业的款项 X DAwE
amount due from holding companies 控股公司欠款 ~[`*)(4E
amount due from local banks 存放本港银行同业的款项 _{48s8V
amount due to banks 银行同业的存款 (q
g~l@rf
amount due to banks abroad 海外银行同业的存款 \!!1 o+#1j
amount due to holding companies 控股公司存款 [Ontip
amount due to local banks 本港银行同业的存款 g33Y]\
amount due to outport banks 外埠银行同业的存款 cDqj&:$e
amount for note issue 发行纸币的款额 Ops""#Zi
amount of bond 担保契据的款额 .R{+Pz D
amount of consideration 代价款额 ~=9]M.$
amount of contribution 供款数额
Sn-D|Z
amount of indebtedness 负债款额 ~ Pi CA
amount of principal of the loan 贷款本金额 C5&+ 1V rP
amount of rates chargeable 应征差饷数额 m_,j)A%
amount of share capital 股本额 p^i]{"sjbU
amount of sums assured 承保款额 \aB"D=P\ok
amount of variation 变动幅度 h nnPi
amount of vote 拨款数额 nQM7@"R
amount payable 应付款额 NK|m7 (
amount receivable 应收款额 H`Ld,E2ex&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P
s9YP B-
analysis 分析 9}Qrb@DT
ancillary risk 附属风险 V SUz+W
annual account 周年帐目；周年帐目报表；年度决算；年结 l527>7 eT
annual accounting date 年结日期 E K#ib
annual allowance 每年免税额；年积金；年度津贴；年津 f f_| 3G
annual balance 年度余额 _~_6qTv-d
annual disposable income 每年可动用收入 ?%RR+(2m
annual estimates 周年预算 C 8q VYrw
annual fee 年费 oLz9mqp2%
annual general meeting 周年大会 ?8aPd"x
annual growth rate 年增率；每年增长率 }*3#*y "
annual long-term supplement 长期个案每年补助金 S[L2vM)
annual pensionable emolument 可供计算退休金的年薪 {#J1D*?$"
annual report 年报 9S$?2z".2
Annual Report on the Consumer Price Index 《消费物价指数年报》 \ |q.M0
annual return 周年报表；周年申报表；每年报税表格 0
fU^
Annual Return Rules 《周年报表规则》
=[G)
annual review of consumer prices 每年消费物价回顾 Al
Q
annual roll-forward basis 逐年延展方式 |4u?Q+k%%
annual salary 年薪 %QKRl 5RM-
annual statement 年度报表；年度决算表 *r]Mn~3
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 MtIhpTX
annuitant 年金受益人 c0W4< (
annuity 年金 i=8){G X4
annuity contract 年金合约 7z4u?>pne*
annuity on human life 人寿年金 AC9#!#
OGB
antecedent debt 先前的债项 _=68iDXm
ante-dated cheque 倒填日期支票 }^
G&n';J
anticipated expenditure 预期开支 1 q(o3%
anticipated net profit 预期纯利 HRZ3}8Qj
anticipated revenue 预期收入 @dp1bkU
anti-inflation measure 反通货膨胀措施 <u
85>x
anti-inflationary stance 反通货膨胀立场 0A>Fl*
apparent deficit 表面赤字 bLpGrGJs
apparent financial solvency 表面偿债能力 5Pu
F] 5
apparent partner 表面合伙人 sT" h)I)]*
application for personal assessment 个人入息课税申请书 3O!TVSo
application of fund 资金应用 #3o] Qo[Sc
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 *,=WaODO %
appointed actuary 委任精算师 t?R=a- ZI
appointed auditor 委任核数师；委任审计师 1WMwTBHy+
appointed trustee 委任的受托人 {|Pz 9a- :
appointer 委任人 zO07X*Bw
apportioned pro rata 按比例分摊 sm t6).o
apportionment 分配；分摊 .+TriPL
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s
CF7K=a
apportionment formula 分摊方程式 HJ,sZ4* ]]
apportionment of estate duty 遗产税的分摊 M:OJ L\0
appraisal 估价；评估 Ood'kAH1B
appreciable growth 可观增长 > {]m N5
appreciable impact 显着影响 #Zy-X_r
appreciable increase 可观增长 Y8yRQ z u
appreciation 增值；升值 a>{b'X^LV
appreciation against other currencies 相对其他货币升值 %7 oB[2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1@Zjv>jy[
appreciation tax 增值税 M1f ^Lx
appropriation 拨款；拨用；拨付 ^v].mV/
appropriation account 拨款帐目 C^x+'. ^N
Appropriation Bill 拨款法案 %wp# vO-$
appropriation-in-aid system 补助拨款办法 j!H\hj/]
approved assets 核准资产 (SlrV8;
approved basket stock 认可一篮子证券 O y!
j `
approved budget 核准预算 \4.U.pKY
approved charitable donation 认可慈善捐款 2W=(
{e)$
approved charitable institution 认可慈善机构 p 8q9:Tz
approved currency 核准货币；认可货币 ]8X Y "2b
approved estimates 核准预算 hp E?
approved estimates of expenditure 核准开支预算 =Xc[EUi<;g
approved overseas insurer 核准海外保险人 c=T^)
~$$
approved overseas trust company 核准海外信托公司 -\`n{$OR
approved pooled investment fund 核准汇集投资基金 $I7/FZP
approved provident fund scheme 认可公积金计划 +jD{ O @9
approved provision 核准拨款 6_wf $(im
approved redeemable share 核准可赎回股份 bTn7$EG
approved regional stock 认可地区性证券 Z Tx~+'(
approved retirement scheme 认可退休金计划 G'<J8;B*
t
approved subordinated loan 核准附属贷款 !m#cn eV
arbitrage 套戥；套汇；套利 fFfH9 cl!
arbitrageur 套戥者；套汇者 g& *pk5V>
arbitrary amount 临时款项 >_biiW~x :
arrangement 措施；安排；协定 ZL`G<Mo;.
arrears 欠款 `1Nx S35u
arrears of pay 欠付薪酬 ,Jf)A/_
arrears of revenue 逾期未收税款；逾期未收的帐项 t/bDD V"
articles of association 组织章程；组织细则；组织章程细则 Y
p`6305f
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gq6C6
ascertainment of profit 确定利润 eYurg6Ob~
"Asia Clear" “亚洲结算系统”
