allotment 分配；配股 u?%FD~l:uU
allotment notice 股份配售通知；配股通知 AU3>v
allotment of shares 股份分配 2uT"LW/( H
allowable 可获宽免；免税的 \.K4tY+ V
allowable business loss 可扣除的营业亏损 3!qp+i)?
allowable expenses 可扣税的支出 Y DW V=/
allowance 免税额；津贴；备抵；准备金 Ra)A Q
n
allowance for debts 债项的免税额 0 qp Pz|h
allowance for depreciation by wear and tear 耗损折旧免税额 \6L,jSoBl
allowance for funeral expenses 殡殓费的免税额 Tg _#z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MiN|u
allowance for repairs and outgoings 修葺及支出方面的免税额 /{%p%Q[X
allowance to debtor 给债务人的津贴 - J]j=
alteration of capital 资本更改 }-N4D"d4o
alternate trustee 候补受托人 |y. ^F3P
E
amalgamation 合并
AQm#a;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5[0W+W
ambit of charges 征税范围；收费范围 kA4bv}
amended valuation 经修订的估值 { Y MO8
American Commodities Exchange 美国商品交易所 CAbR+ y
American Express Bank Limited 美国运通银行 F XG,D J:
American Stock Exchange 美国证券交易所 7w5C
N V
amortization 摊销 }CGA)yK~3
amount due from banks 存放银行同业的款项 FT[of(g^
amount due from banks abroad 存放海外银行同业的款项 \ IX|{]*D
amount due from holding companies 控股公司欠款 *|({(aZ
amount due from local banks 存放本港银行同业的款项 8z)J rO}
amount due to banks 银行同业的存款 i#K Y'"P
amount due to banks abroad 海外银行同业的存款 sa
w
amount due to holding companies 控股公司存款 Ev ]oPCeA
amount due to local banks 本港银行同业的存款 rk8Ce a
amount due to outport banks 外埠银行同业的存款 7!PU}[
:
amount for note issue 发行纸币的款额 )Nt'Z*K*
amount of bond 担保契据的款额 n= A}X4^
amount of consideration 代价款额 zXaA5rZO
amount of contribution 供款数额 +N2 R'Phv
amount of indebtedness 负债款额
vWVQ8S.
amount of principal of the loan 贷款本金额 8;y\Ln?B
amount of rates chargeable 应征差饷数额 [pX cKN
amount of share capital 股本额 qlm7eS "sy
amount of sums assured 承保款额 F~C7 $
amount of variation 变动幅度 ,Q,3^v-
amount of vote 拨款数额
PM^X h*~
amount payable 应付款额 ;MH_pE/m
amount receivable 应收款额 mt\pndTy7!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >=K~*$&>
analysis 分析 4|h>.^
ancillary risk 附属风险 b
ltZQI|
annual account 周年帐目；周年帐目报表；年度决算；年结 Q`! <2i;
annual accounting date 年结日期 siz:YRur
annual allowance 每年免税额；年积金；年度津贴；年津 3U4h>T@s|
annual balance 年度余额 PwC^
]e
annual disposable income 每年可动用收入 q'KXn0IY#
annual estimates 周年预算 xp%LXx j
annual fee 年费 '#u=w yp
annual general meeting 周年大会 U-pBat.$'C
annual growth rate 年增率；每年增长率 R47tg&k6[
annual long-term supplement 长期个案每年补助金 '<1Q;3 Ho
annual pensionable emolument 可供计算退休金的年薪 f{+X0Oj
annual report 年报 p+} eP|N
Annual Report on the Consumer Price Index 《消费物价指数年报》 9 E2OCLWrE
annual return 周年报表；周年申报表；每年报税表格 A \-r%&.
Annual Return Rules 《周年报表规则》 $D;-;5[-/r
annual review of consumer prices 每年消费物价回顾 bo[[<j!"I
annual roll-forward basis 逐年延展方式 xG:7AGZ$[
annual salary 年薪 T854}RX[{
annual statement 年度报表；年度决算表 |vY|jaV }
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 IPk"{T3
annuitant 年金受益人 '@f#GNRT
annuity 年金 TGzs| -
annuity contract 年金合约 ;\
gat)0n%
annuity on human life 人寿年金 ofuQ`g1hb
antecedent debt 先前的债项 ;Swj`
'7
ante-dated cheque 倒填日期支票 xM13OoU
anticipated expenditure 预期开支 ;"]?&ri
anticipated net profit 预期纯利 ;aImz*1%t
anticipated revenue 预期收入 +m4?a\U
anti-inflation measure 反通货膨胀措施 jBU !xCO
anti-inflationary stance 反通货膨胀立场
fK NDl\SD
apparent deficit 表面赤字 qb KcI+)47
apparent financial solvency 表面偿债能力 #K\;)z(?
apparent partner 表面合伙人 4 IXa[xAm
application for personal assessment 个人入息课税申请书 <ELqj2`c
application of fund 资金应用 O4T_p=Xc
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 #Ti5G"C
appointed actuary 委任精算师 ~QU\ kZ7Z
appointed auditor 委任核数师；委任审计师 Bi|-KS.9
appointed trustee 委任的受托人 H iEQs|""'
appointer 委任人 lFD/hz7lc
apportioned pro rata 按比例分摊 M7c53fz
apportionment 分配；分摊 UQ~gjnb[c
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uZ+vY F^
apportionment formula 分摊方程式 )w0K2&)A
apportionment of estate duty 遗产税的分摊 /OeOL3Y
appraisal 估价；评估 @pV&{Vp
appreciable growth 可观增长 k!{h]D0
appreciable impact 显着影响 $}.#0c8I
appreciable increase 可观增长 J-W8wCq`
appreciation 增值；升值 FmhN*ZXr #
appreciation against other currencies 相对其他货币升值 G`NGt_C
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 85# +_}#
appreciation tax 增值税 a3^ ({;k!0
appropriation 拨款；拨用；拨付 X@Yl<9|i
appropriation account 拨款帐目 cLm{gd4 W
Appropriation Bill 拨款法案 5mg] su&#
appropriation-in-aid system 补助拨款办法 &W?
hCr
approved assets 核准资产 ty b
-VO
approved basket stock 认可一篮子证券 :2-!bLo}
&
approved budget 核准预算 I=|}%WO#
approved charitable donation 认可慈善捐款 0]2@T=*kTY
approved charitable institution 认可慈善机构 wu19Pg?F
approved currency 核准货币；认可货币 xcC^9BAj
approved estimates 核准预算 6Lz:J:Q)
approved estimates of expenditure 核准开支预算 e`;U9Z
approved overseas insurer 核准海外保险人 @
^^,VgW[
approved overseas trust company 核准海外信托公司 :{x
approved pooled investment fund 核准汇集投资基金 Df0m
approved provident fund scheme 认可公积金计划 v}&J*}_XZ
approved provision 核准拨款 MJG)fFl] O
approved redeemable share 核准可赎回股份 ^spASG -o
approved regional stock 认可地区性证券 Pql;5
~/
approved retirement scheme 认可退休金计划 Uc5BNk7<=
approved subordinated loan 核准附属贷款 b0[H{q-z{X
arbitrage 套戥；套汇；套利 @mu=7_$ U
arbitrageur 套戥者；套汇者 ThYHVJ[;
arbitrary amount 临时款项 ~%u;lr
arrangement 措施；安排；协定 b_-?ZmV^r
arrears 欠款 ){"-J&@?
arrears of pay 欠付薪酬 ~jM!8]=
arrears of revenue 逾期未收税款；逾期未收的帐项 5
DvD
articles of association 组织章程；组织细则；组织章程细则 ;1>)p x**
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TbR!u:J
ascertainment of profit 确定利润 qm|T<zsDY#
"Asia Clear" “亚洲结算系统”
