allotment 分配；配股 kd(8I_i@
allotment notice 股份配售通知；配股通知 ` cUl7 'j
allotment of shares 股份分配 zrgk]n;Pq
allowable 可获宽免；免税的 e{K 215
allowable business loss 可扣除的营业亏损 xwq
(N_
allowable expenses 可扣税的支出 `5.'_3
allowance 免税额；津贴；备抵；准备金 z'n:@E
allowance for debts 债项的免税额 I-*S&SiXjI
allowance for depreciation by wear and tear 耗损折旧免税额 #&aqKV Y
allowance for funeral expenses 殡殓费的免税额 G `61~F%
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
U(g:zae
allowance for repairs and outgoings 修葺及支出方面的免税额 ES7>H
allowance to debtor 给债务人的津贴 }@+0/
W?\.
alteration of capital 资本更改
I3I/bofz
alternate trustee 候补受托人 azp):*f("
amalgamation 合并 'G4ICtHQ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s} ;{ZAtE
ambit of charges 征税范围；收费范围 9~XA q^e
amended valuation 经修订的估值 mR:uj2*
American Commodities Exchange 美国商品交易所 mxC;?s;~
American Express Bank Limited 美国运通银行 ]neex|3lG
American Stock Exchange 美国证券交易所 k$R-#f ;
amortization 摊销 sI GMA$EK
amount due from banks 存放银行同业的款项 "ne?P9'hF
amount due from banks abroad 存放海外银行同业的款项 WP MSm<[
amount due from holding companies 控股公司欠款 oW*16>IN9l
amount due from local banks 存放本港银行同业的款项 9} <ile7^
amount due to banks 银行同业的存款 +gtbcF@rx
amount due to banks abroad 海外银行同业的存款 'Aq{UGN
amount due to holding companies 控股公司存款 6ojo :-%Vf
amount due to local banks 本港银行同业的存款 IueF
x u
amount due to outport banks 外埠银行同业的存款 *zvx$yJ?
amount for note issue 发行纸币的款额 [D4SW#
amount of bond 担保契据的款额 )'#A$ Fj
amount of consideration 代价款额 7' V@+5
amount of contribution 供款数额 />pI8 g<
amount of indebtedness 负债款额 DU/]
amount of principal of the loan 贷款本金额 X 5 1:
amount of rates chargeable 应征差饷数额 IK=a*}19L
amount of share capital 股本额 z E9W8:7
amount of sums assured 承保款额 l4 YJ c
amount of variation 变动幅度 oIzj,v8$
amount of vote 拨款数额 Ma
Qqs=
amount payable 应付款额 P* BmHz4KL
amount receivable 应收款额 {q J1ko)$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hRCJv#]HC
analysis 分析 K;H&n1
ancillary risk 附属风险 f+ )L#>Gl?
annual account 周年帐目；周年帐目报表；年度决算；年结 L48 _96
annual accounting date 年结日期 Hd ={CFip
annual allowance 每年免税额；年积金；年度津贴；年津 s$
`0yGmQ
annual balance 年度余额 u^I|T.w<r6
annual disposable income 每年可动用收入 g@!V3V
annual estimates 周年预算 D.u{~
annual fee 年费 "e>;' %W
annual general meeting 周年大会 O;jrCB
annual growth rate 年增率；每年增长率 $Sip$\+*
annual long-term supplement 长期个案每年补助金 <=/hi l
annual pensionable emolument 可供计算退休金的年薪 sBg.u
annual report 年报 \?k'4rH
Annual Report on the Consumer Price Index 《消费物价指数年报》 )}Kf=
annual return 周年报表；周年申报表；每年报税表格 #r\4sVg
Annual Return Rules 《周年报表规则》 0pd' 93C
annual review of consumer prices 每年消费物价回顾 =>v#4zFd
annual roll-forward basis 逐年延展方式 >@_^fw)
annual salary 年薪 J<h $
w M
annual statement 年度报表；年度决算表 HBXOjr<,{
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 2eY _%Y0
annuitant 年金受益人 flbd0NB
annuity 年金 ;$wVu|&
annuity contract 年金合约 m&,(
Jla
annuity on human life 人寿年金 Z=o2H Bm7
antecedent debt 先前的债项 (iX+{a%"
ante-dated cheque 倒填日期支票 K
Z91-
anticipated expenditure 预期开支 ! z3j Tv
anticipated net profit 预期纯利 x
g
anticipated revenue 预期收入 ;h
anti-inflation measure 反通货膨胀措施 _A9AEi'.
anti-inflationary stance 反通货膨胀立场 E]-/Zbvdv
apparent deficit 表面赤字 =-n}[Y}A
apparent financial solvency 表面偿债能力 :':s@gqr
apparent partner 表面合伙人 < `r>h
application for personal assessment 个人入息课税申请书 {hrX'2:ClT
application of fund 资金应用 i< Z c"v;
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 '7 @zGk##(
appointed actuary 委任精算师 "@0]G<H
appointed auditor 委任核数师；委任审计师 /7^4O(iG
appointed trustee 委任的受托人 t-bB>q#3>
appointer 委任人 5<Nx ^D
apportioned pro rata 按比例分摊 ;iL#7NG-R
apportionment 分配；分摊 W.KDVE$}f
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8'io$ 6d=
apportionment formula 分摊方程式 +V OK%8,p
apportionment of estate duty 遗产税的分摊 <R=Zs[9M1
appraisal 估价；评估 >_ T-u<E
appreciable growth 可观增长 ,w4V?>l
appreciable impact 显着影响 R$[vm6T?
appreciable increase 可观增长 #c.K/&Gc7j
appreciation 增值；升值 B n&ze.F
appreciation against other currencies 相对其他货币升值 A#iV=76_
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9EibIOD^/
appreciation tax 增值税 (gWm,fI
RZ
appropriation 拨款；拨用；拨付 VTY 5]|;
appropriation account 拨款帐目 f(y:G^V
Appropriation Bill 拨款法案 #?- wm
appropriation-in-aid system 补助拨款办法 ],Do6
@M-
approved assets 核准资产 $5%SNzzl
approved basket stock 认可一篮子证券 ;+ hH
approved budget 核准预算 e8?jmN`2
approved charitable donation 认可慈善捐款 H8}oIA"b
approved charitable institution 认可慈善机构 @Qt{jI !
approved currency 核准货币；认可货币 6q.Uhe_B
approved estimates 核准预算
_
*Pf
approved estimates of expenditure 核准开支预算 -k
"/X8
approved overseas insurer 核准海外保险人 *#+An<iT ;
approved overseas trust company 核准海外信托公司
7Kxp=-k
approved pooled investment fund 核准汇集投资基金 Yufc{M00
approved provident fund scheme 认可公积金计划 ^>v+(
z5R
approved provision 核准拨款 wgGl[_)
approved redeemable share 核准可赎回股份 ]2qo+yB
approved regional stock 认可地区性证券 DT& @
^$?
approved retirement scheme 认可退休金计划 8P&:_T!
approved subordinated loan 核准附属贷款 5vnrA'BhBU
arbitrage 套戥；套汇；套利 p947w,1
