allotment 分配；配股 _meW9)B
allotment notice 股份配售通知；配股通知 Z }Q/u^Z
allotment of shares 股份分配 Sfp-ns32%A
allowable 可获宽免；免税的 ts("(zI1E
allowable business loss 可扣除的营业亏损 }n#$p{e$i
allowable expenses 可扣税的支出 YfMs~}h,
allowance 免税额；津贴；备抵；准备金 2 - (}=N
allowance for debts 债项的免税额 QUfF>,[sv
allowance for depreciation by wear and tear 耗损折旧免税额 0I do_V
allowance for funeral expenses 殡殓费的免税额 Twr,O;*u=
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <OJqeUo+*\
allowance for repairs and outgoings 修葺及支出方面的免税额 yD`pUE$
allowance to debtor 给债务人的津贴 yu > ;m.e_
alteration of capital 资本更改 m(EV C}Y
alternate trustee 候补受托人 !R#PJH/TM
amalgamation 合并 I)0_0JX s
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Tj\hAcD
ambit of charges 征税范围；收费范围 ipt]qJFd
amended valuation 经修订的估值 }W[=O :p
American Commodities Exchange 美国商品交易所 tp }Bz&V
American Express Bank Limited 美国运通银行 Bn=YGEvz
American Stock Exchange 美国证券交易所 ~V?\@R:g
amortization 摊销 F pwhy ls
amount due from banks 存放银行同业的款项 aGws?<1$
amount due from banks abroad 存放海外银行同业的款项 Lxv_{~I*
amount due from holding companies 控股公司欠款 ~"4C
z27
amount due from local banks 存放本港银行同业的款项 3H 4T*&9;n
amount due to banks 银行同业的存款 AMO{ee7Po
amount due to banks abroad 海外银行同业的存款 V?`|Ha}
amount due to holding companies 控股公司存款 \%%M >4c
amount due to local banks 本港银行同业的存款 a40>_;}:x
amount due to outport banks 外埠银行同业的存款 qSD3]Dv"
amount for note issue 发行纸币的款额 '?fGI3b~/
amount of bond 担保契据的款额 C@- c Lk
amount of consideration 代价款额 :S!!J* 0
amount of contribution 供款数额 PL!dkaD^y>
amount of indebtedness 负债款额 +^J;i
c
amount of principal of the loan 贷款本金额 ~Ga{=OM??
amount of rates chargeable 应征差饷数额 SJi;_bVf
amount of share capital 股本额 Z@$'fX?~9
amount of sums assured 承保款额 $(08!U
amount of variation 变动幅度 aSJD'u4w.a
amount of vote 拨款数额 w{;
~
amount payable 应付款额 + &J1D8
amount receivable 应收款额 e eyZ $n
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PGVp1T Q
analysis 分析 olXfR-2>1
ancillary risk 附属风险 Ox)_7A
annual account 周年帐目；周年帐目报表；年度决算；年结 </SO#
g^r<
annual accounting date 年结日期 3/(eK%d4Xb
annual allowance 每年免税额；年积金；年度津贴；年津 5$X 8|Ve
annual balance 年度余额 :O?3lj)
annual disposable income 每年可动用收入 QA)"3g
annual estimates 周年预算 JRE\R&>g
annual fee 年费 ]= /?
Ooh
annual general meeting 周年大会 =)N6 R
annual growth rate 年增率；每年增长率 9
(_n8br1
annual long-term supplement 长期个案每年补助金 9
i{(GO
annual pensionable emolument 可供计算退休金的年薪 +JXn
annual report 年报 1]A\@(
Annual Report on the Consumer Price Index 《消费物价指数年报》 +
bb-uoZf
annual return 周年报表；周年申报表；每年报税表格 p1&=D%/
Annual Return Rules 《周年报表规则》 <'A-9y]-v
annual review of consumer prices 每年消费物价回顾 jM X|1b
annual roll-forward basis 逐年延展方式 k)8*d{ *
annual salary 年薪 c|(Q[=
annual statement 年度报表；年度决算表 #T`1Z"h<
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 n* . <L
annuitant 年金受益人 fi&>;0?7
annuity 年金 M-F{I%Vx
annuity contract 年金合约 bX5/xf$q
annuity on human life 人寿年金 AXnKhYlu
antecedent debt 先前的债项 AP4s_X+=
ante-dated cheque 倒填日期支票 yZNg[
KH
anticipated expenditure 预期开支 p!<P Rms@
anticipated net profit 预期纯利 d`j<Bbf-
anticipated revenue 预期收入 t+^__~IX
anti-inflation measure 反通货膨胀措施 ^% Ln@!P
anti-inflationary stance 反通货膨胀立场 C8 }=fa3u
apparent deficit 表面赤字 RmO kb~
apparent financial solvency 表面偿债能力 8|+@A1)&4
apparent partner 表面合伙人 y`/:E<fVk
application for personal assessment 个人入息课税申请书 !.4q{YWcYk
application of fund 资金应用 "av G#rsH
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 gd]_OY7L
appointed actuary 委任精算师 jx Yze/I
appointed auditor 委任核数师；委任审计师 vAOThj )
appointed trustee 委任的受托人 m Q<Vwx0
appointer 委任人 xf|C{X V@H
apportioned pro rata 按比例分摊 `>lY$EBG@[
apportionment 分配；分摊 X]\; f
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .ho
Vy *I
apportionment formula 分摊方程式 zU4*FXt
apportionment of estate duty 遗产税的分摊 ;rnhv:Iw
appraisal 估价；评估 #&z'?x^a
appreciable growth 可观增长 58`Dcx,yJ
appreciable impact 显着影响 e. E$Ej]w
appreciable increase 可观增长 d*@K5?O.
appreciation 增值；升值 ldRq: M5z
appreciation against other currencies 相对其他货币升值 5*Dh#FRp
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Wi~?2-!
appreciation tax 增值税 xsvJjs;=
appropriation 拨款；拨用；拨付 ws
U @hqS
appropriation account 拨款帐目 'mF&`BN}b
Appropriation Bill 拨款法案 )U8=-_m
appropriation-in-aid system 补助拨款办法 ;:Tb_4Hr
approved assets 核准资产 e{
^l D.E
approved basket stock 认可一篮子证券 L/5th}m
approved budget 核准预算 |F qujZz
approved charitable donation 认可慈善捐款 S]4!uv^y
approved charitable institution 认可慈善机构 1] .m4vC
approved currency 核准货币；认可货币 zIr-Rx'dL^
approved estimates 核准预算 SR<W3a\
approved estimates of expenditure 核准开支预算 i|S/g.r
approved overseas insurer 核准海外保险人 C0ORB p
approved overseas trust company 核准海外信托公司 20:
