【正文】
rty 事后取得的財(cái)產(chǎn) afterhours dealing 市后交易 aftertax profit 稅后盈利;稅后利潤;稅后溢利 agency agreement 代理協(xié)議 agency expenses 代理機(jī)構(gòu)的開支 agency fee 代理費(fèi) Agency Law 《代理法》 agent 代理人;承銷人 agent of pany 公司代理人 agent39。s fee 代理人費(fèi);經(jīng)紀(jì)費(fèi) aggregate 總計(jì);總數(shù);總體數(shù)字 aggregate amount 總款額;總額 aggregate assets and liabilities 總體資產(chǎn)與負(fù)債 aggregate at constant price 按固定價(jià)格計(jì)算的總體數(shù)字 aggregate demand 總需求 aggregate gross position 總持倉量 aggregate limit 總限額 aggregate of salaries tax 合計(jì)薪俸稅 aggregate performance 總體表現(xiàn);總體業(yè)績 aggregate supply 總體供應(yīng) aggregate surplus 總盈余 aggregate total 整體總額 aggregate value 總值;合計(jì)價(jià)值 aggregated basis 合計(jì)基準(zhǔn) aggregated chargeable ine 合計(jì)應(yīng)課稅入息實(shí)額 aggregation 合并計(jì)算;合計(jì);總和 aggregation of ines of husband and wife 夫婦入息合并計(jì)算 aggregation of property 財(cái)產(chǎn)的總和 agio 差價(jià);貼水 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》 6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奧地利共和國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法蘭西共和國政府關(guān)于相互促 進(jìn)和保護(hù)投資協(xié)定》 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韓民國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》 agreement for a settlement 授產(chǎn)協(xié)議 agreement for assignment 轉(zhuǎn)讓協(xié)議 agreement for sale 售 賣協(xié)議;買賣協(xié)議 agreement for sale and purchase 買賣協(xié)議 agreement for the payment of interest 支付利息協(xié)議 agreement for the repayment of money 還款協(xié)議 agreement of reinsurance 再保險(xiǎn)協(xié)議 Agricultural Bank of China 中國農(nóng)業(yè)銀行 air passenger departure tax 飛機(jī)乘客離境稅 Air Services Negotiations Unit [Economic Services Bureau] 民航運(yùn)輸談判組〔經(jīng)濟(jì)局〕 airport tax 機(jī)場稅 alcohol duty 酒精稅 alienation 讓與;讓渡;轉(zhuǎn)讓 alimony 生活費(fèi);贍養(yǎng)費(fèi) All Ordinaries Index [AOI] 所有普通股指數(shù) all risks 全險(xiǎn);綜合險(xiǎn) All Sales Record for Stock Market 《股票市場成交報(bào)告》 Allied Capital Resources Limited 新聯(lián)財(cái)務(wù)有限公司 allitems index [Consumer Price Index] 總指數(shù)〔消費(fèi)物價(jià)指數(shù)〕 allocation letter 撥款信件 allocation of fund 分配款項(xiàng);預(yù)留款項(xiàng) allocation of profit 利潤分配;溢利分配 allocation warrant 撥款令 allotment 分配;配股 allotment notice 股份配售通知;配股通知 allotment of shares 股份分配 allowable 可獲寬免;免稅的 allowable business loss 可扣除的營業(yè)虧損 allowable expenses 可扣稅的支出 allowance 免稅額;津貼;備抵;準(zhǔn)備金 allowance for debts 債項(xiàng)的免稅額 allowance for depreciation by wear and tear 耗損折舊免稅額 allowance for funeral expenses 殯殮費(fèi)的免稅額 allowance for inflation 為通貨膨脹而預(yù)留的款項(xiàng);通脹準(zhǔn)備金 allowance for repairs and outgoings 修葺及支出方面的免稅額 7 allowance to debtor 給債務(wù)人的津貼 alteration of capital 資本更改 alternate trustee 候補(bǔ)受托人 amalgamation 合并 ambit [head or subhead of expenditure] 涵蓋范圍〔開支總目或分目〕 ambit of charges 征稅范圍;收費(fèi)范圍 amended valuation 經(jīng)修訂的估值 American Commodities Exchange 美國商品交易所 American Express Bank Limited 美國運(yùn)通銀行 American Stock Exchange 美國證券交易所 amortization 攤銷 amount due from banks 存放銀行同業(yè)的款項(xiàng) amount due from banks abroad 存放海外銀行同業(yè)的款項(xiàng) amount due from holding panies 控股公司欠款 amount due from local banks 存放本港銀行同業(yè)的款項(xiàng) amount due to banks 銀行同業(yè)的存款 amount due to banks abroad 海外銀行同業(yè)的存款 amount due to holding panies 控股公司存款 amount due to local banks 本港銀行同業(yè)的存款 amount due to outport banks 外埠銀行同業(yè)的存款 amount for note issue 發(fā)行紙幣的款額 amount of bond 擔(dān)保契據(jù)的款額 amount of consideration 代價(jià)款額 amount of contribution 供款數(shù)額 amount of indebtedness 負(fù)債款額 amount of principal of the loan 貸款本金額 amount of rates chargeable 應(yīng)征差餉數(shù)額 amount of share capital 股本額 amount of sums assured 承??铑~ amount of variation 變動(dòng)幅度 amount of vote 撥款數(shù)額 amount payable 應(yīng)付款額 amount receivable 應(yīng)收款額 Amsterdam Stock Exchange 阿姆斯特丹證券交易所 analysis 分析 ancillary risk 附屬風(fēng)險(xiǎn) annual account 周年帳目;周年帳目報(bào)表;年度決算;年結(jié) annual accounting date 年結(jié)日期 annual allowance 每年免稅額;年積金;年度津貼;年津 annual balance 年度余額 annual disposable ine 每年可動(dòng)用收入 annual estimates 周年預(yù)算 annual fee 年費(fèi) annual general meeting 周年大會(huì) 8 annual growth rate 年增率;每年增長率 annual longterm supplement 長期個(gè)案每年補(bǔ)助金 annual pensionable emolument 可供計(jì)算退休金的年薪 annual report 年報(bào) Annual Report on the Consumer Price Index 《消費(fèi)物價(jià)指數(shù)年報(bào)》 annual return 周年報(bào)表;周年申報(bào)表;每年報(bào)稅表格 Annual Return Rules 《周年報(bào)表規(guī)則》 annual review of consumer prices 每年消費(fèi)物價(jià)回顧 annual rollforward basis 逐年延展方式 annual salary 年薪 annual statement 年度報(bào)表;年度決算表 Annual Survey of Banks, Deposittaking Companies and Representative Offices of Foreign Banks 銀行、接受存款公司及外地銀行駐港代表辦事處按年 統(tǒng)計(jì)調(diào)查 annuitant 年金受益人 annuity 年金 annuity contract 年金合約 annuity on human life 人壽年金 antecedent debt 先前的債項(xiàng) antedated cheque 倒填日期支票 anticipated expenditure 預(yù)期開支 anticipated profit 預(yù)期純利 anticipated revenue 預(yù)期收入 antiinflation measure 反通貨膨脹措施 antiinflationary stance 反通貨膨脹立場 apparent deficit 表面赤字 apparent financial solvency 表面償債能力 apparent partner 表面合伙人 application for personal assessment 個(gè)人入息課稅申請書 application of fund 資金應(yīng)用 application to release as liquidator and to destruct the books of accounts and documents 申請免除清盤人職務(wù)及毀滅帳簿與文件 appointed actuary 委任精算師 appointed auditor 委任核數(shù)師;委任審計(jì)師 appointed trustee 委任的受托人 appointer 委任人 apportioned pro rata 按比例分?jǐn)? apportionment 分配;分?jǐn)? Apportionment Act [United Kingdom] 《分?jǐn)偡睢贰灿? apportionment formula 分?jǐn)偡匠淌? apportionment of estate duty 遺產(chǎn)稅的分?jǐn)? appraisal 估價(jià);評估 appreciable growth 可觀增長 appreciable impact 顯著影響 appreciable increase 可觀增長 9 appreciation 增值;升值 appreciation against other currencies 相對其他貨幣升值 appreciation of the exchange value of Hong Kong dollar 港元匯值上升 appreciation tax 增值稅 appropriation 撥款;撥用;撥付 appropriation account 撥款帳目 Appropriation Bill 撥款法案 appropriationinaid system 補(bǔ)助撥款辦法 approved assets 核準(zhǔn)資產(chǎn) approved basket stock 認(rèn)可一籃子證券 approved budget 核準(zhǔn)預(yù)算 approved c