allotment 分配；配股 _yN&+]c
allotment notice 股份配售通知；配股通知
FO S5?%J
allotment of shares 股份分配 ;rqW?':(i
allowable 可获宽免；免税的 FMNT0
allowable business loss 可扣除的营业亏损 92 oUQ EK
allowable expenses 可扣税的支出 Krw' |<
allowance 免税额；津贴；备抵；准备金 1&.q#,EMn(
allowance for debts 债项的免税额 o0}kRL
allowance for depreciation by wear and tear 耗损折旧免税额 GnFm*L
allowance for funeral expenses 殡殓费的免税额 > f*-9
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =73aME}
allowance for repairs and outgoings 修葺及支出方面的免税额 9
7U a,
allowance to debtor 给债务人的津贴 L4t( Y7
alteration of capital 资本更改 =v:}{~M^$
alternate trustee 候补受托人 \~BYY|UB;W
amalgamation 合并 \WPy9kRU
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4Wk`P]?^
ambit of charges 征税范围；收费范围 /:. p{y
amended valuation 经修订的估值 IDK~
(t
American Commodities Exchange 美国商品交易所 Z(Z$>P&4
American Express Bank Limited 美国运通银行 9@^N*
E+
American Stock Exchange 美国证券交易所 h2P&<gg qX
amortization 摊销 UY}EW`$#m
amount due from banks 存放银行同业的款项 %u!)1oOIz
amount due from banks abroad 存放海外银行同业的款项 @=NTr
amount due from holding companies 控股公司欠款 &WJ;s*
amount due from local banks 存放本港银行同业的款项 '(fzznRH
amount due to banks 银行同业的存款 l
0K_29^
amount due to banks abroad 海外银行同业的存款 [R(d Cq>
amount due to holding companies 控股公司存款 nJ2910"<
amount due to local banks 本港银行同业的存款 6c[Slq!KA
amount due to outport banks 外埠银行同业的存款 Q>g-xe 1
amount for note issue 发行纸币的款额 W1
\dGskV
amount of bond 担保契据的款额 E0*62OI~O
amount of consideration 代价款额 k!0vpps
amount of contribution 供款数额 aHkt K/
amount of indebtedness 负债款额 P/,ezVb
=
amount of principal of the loan 贷款本金额 49tJ+J- N
amount of rates chargeable 应征差饷数额 ql I1<Jx
amount of share capital 股本额 1deK}5'
amount of sums assured 承保款额 Egi(z9| Pp
amount of variation 变动幅度 &~ '^;hy=
amount of vote 拨款数额 j*_>/gi
amount payable 应付款额 f64}#E|w
amount receivable 应收款额 ~sVbg$]\ G
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sp7#e%R\
analysis 分析 Mt*eC)~ Yx
ancillary risk 附属风险 wJg&OQc9
annual account 周年帐目；周年帐目报表；年度决算；年结 jP31K{G?
annual accounting date 年结日期 Q;k
D Jo
annual allowance 每年免税额；年积金；年度津贴；年津 *],= !
annual balance 年度余额 9/PX~ j9O?
annual disposable income 每年可动用收入 1B`Jv Ntd
annual estimates 周年预算 bo
&QKK
annual fee 年费 nkkUby9
annual general meeting 周年大会 }* |aVBvU
annual growth rate 年增率；每年增长率 ; ]VLA9dC
annual long-term supplement 长期个案每年补助金 &\W5|*`x-
annual pensionable emolument 可供计算退休金的年薪 1[]V @P ^
annual report 年报 #&Fd16ov
Annual Report on the Consumer Price Index 《消费物价指数年报》 ow7*HN*
annual return 周年报表；周年申报表；每年报税表格 I3A xK A
Annual Return Rules 《周年报表规则》 ~)#xOE}
annual review of consumer prices 每年消费物价回顾 F$HL \y
annual roll-forward basis 逐年延展方式 *fp4u_:`
annual salary 年薪 nnuJY$O;M
annual statement 年度报表；年度决算表 l:(?|1_
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 \79 aG3MyK
annuitant 年金受益人 , L5.KwB
annuity 年金 = /kT|
annuity contract 年金合约 @#::C@V]
annuity on human life 人寿年金 -c
p)aH)
antecedent debt 先前的债项 _Kv;hR>
ante-dated cheque 倒填日期支票 1Ba.'~:
anticipated expenditure 预期开支 *lyRy/POB
anticipated net profit 预期纯利 :9W)CwZ)V
anticipated revenue 预期收入 Tl
S 904'
anti-inflation measure 反通货膨胀措施 r?R!/`f
anti-inflationary stance 反通货膨胀立场 bj=YF V+
apparent deficit 表面赤字 kYu"`_n}
apparent financial solvency 表面偿债能力 x?2y^3<5
apparent partner 表面合伙人
4~e6z(
application for personal assessment 个人入息课税申请书 ,%]x T>kH
application of fund 资金应用 kjRL|qx`a;
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 Ql9
)
appointed actuary 委任精算师 WO+_ |*&
appointed auditor 委任核数师；委任审计师 XB+Juk&d
appointed trustee 委任的受托人 Zrp9`~_g<!
appointer 委任人 2rqYm6
apportioned pro rata 按比例分摊 rlSflcK\\(
apportionment 分配；分摊 dUP8[y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }>?"bcJ
apportionment formula 分摊方程式 a*?,wmzl
apportionment of estate duty 遗产税的分摊
cB4p.iO
appraisal 估价；评估 /;9 ]LC.g
appreciable growth 可观增长 9 [wR/8Xm
appreciable impact 显着影响 3ms{gZ
bw
appreciable increase 可观增长 Am)X bN')1
appreciation 增值；升值 *!u
a?
appreciation against other currencies 相对其他货币升值 /@9 -D
4
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Hv .C5mo
appreciation tax 增值税 fMIKA72>{
appropriation 拨款；拨用；拨付 _.BX#BIF
appropriation account 拨款帐目 H:`[ $
^
Appropriation Bill 拨款法案 u|8yV
.=R
appropriation-in-aid system 补助拨款办法 QW6\~l 4
approved assets 核准资产 =xPBolxm5U
approved basket stock 认可一篮子证券 X
kuZ2(
approved budget 核准预算
av}pT)]\
approved charitable donation 认可慈善捐款 e]u3[ao
approved charitable institution 认可慈善机构 Hh0a\%!
approved currency 核准货币；认可货币 O xr?y8C~
approved estimates 核准预算 `+EjmY
approved estimates of expenditure 核准开支预算 dS"
%( ?o
approved overseas insurer 核准海外保险人 , XmyC7y<
approved overseas trust company 核准海外信托公司
2Ls
approved pooled investment fund 核准汇集投资基金 qY%{c-aMA
approved provident fund scheme 认可公积金计划 cc J!N
approved provision 核准拨款 r$z0C&5
approved redeemable share 核准可赎回股份 jl~
?I*Gr
approved regional stock 认可地区性证券 F<N{ x^
approved retirement scheme 认可退休金计划 y
w>T 1
approved subordinated loan 核准附属贷款 VU
8 ~hF
arbitrage 套戥；套汇；套利 ee{8C~
arbitrageur 套戥者；套汇者 nh+f,HtSt
arbitrary amount 临时款项 mdP E
F)-
arrangement 措施；安排；协定 mLL?n)
arrears 欠款 Dl95Vo=1
arrears of pay 欠付薪酬 G9P)Y#WB
arrears of revenue 逾期未收税款；逾期未收的帐项 FT.;}!"l
articles of association 组织章程；组织细则；组织章程细则 m\?H
< o0
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Irnfr\l.
ascertainment of profit 确定利润 :,BKB*a\
"Asia Clear" “亚洲结算系统”
