【正文】 sition 總持倉量aggregate limit 總限額aggregate of salaries tax 合計薪俸稅aggregate performance 總體表現；總體業(yè)績aggregate supply 總體供應aggregate surplus 總盈余aggregate total 整體總額aggregate value 總值；合計價值aggregated basis 合計基準aggregated net chargeable ine 合計應課稅入息實額aggregation 合并計算；合計；總和aggregation of ines of husband and wife 夫婦入息合并計算aggregation of property 財產的總和agio 差價；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于相互促進和保護投資協定》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于相互促進和保護投資協定》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于相互促進和保護投資協定》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于相互促進和保護投資協定》agreement for a settlement 授產協議agreement for assignment 轉讓協議agreement for sale 售賣協議；買賣協議agreement for sale and purchase 買賣協議agreement for the payment of interest 支付利息協議agreement for the repayment of money 還款協議agreement of reinsurance 再保險協議Agricultural Bank of China 中國農業(yè)銀行air passenger departure tax 飛機乘客離境稅Air Services Negotiations Unit [Economic Services Bureau] 民航運輸談判組〔經濟局〕airport tax 機場稅alcohol duty 酒精稅alienation 讓與；讓渡；轉讓alimony 生活費；贍養(yǎng)費All Ordinaries Index [AOI] 所有普通股指數all risks 全險；綜合險All Sales Record for Stock Market 《股票市場成交報告》Allied Capital Resources Limited 新聯財務有限公司allitems index [Consumer Price Index] 總指數〔消費物價指數〕allocation letter 撥款信件allocation of fund 分配款項；預留款項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；準備金allowance for debts 債項的免稅額allowance for depreciation by wear and tear 耗損折舊免稅額allowance for funeral expenses 殯殮費的免稅額allowance for inflation 為通貨膨脹而預留的款項；通脹準備金allowance for repairs and outgoings 修葺及支出方面的免稅額allowance to debtor 給債務人的津貼alteration of capital 資本更改alternate trustee 候補受托人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；收費范圍amended valuation 經修訂的估值American Commodities Exchange 美國商品交易所American Express Bank Limited 美國運通銀行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amount due from banks abroad 存放海外銀行同業(yè)的款項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 擔保契據的款額amount of consideration 代價款額amount of contribution 供款數額amount of indebtedness 負債款額amount of principal of the loan 貸款本金額amount of rates chargeable 應征差餉數額amount of share capital 股本額amount of sums assured 承?？铑~amount of variation 變動幅度amount of vote 撥款數額amount payable 應付款額amount receivable 應收款額Amsterdam Stock Exchange 阿姆斯特丹證券交易所analysis 分析ancillary risk 附屬風險annual account 周年帳目；周年帳目報表；年度決算；年結annual accounting date 年結日期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 每年可動用收入annual estimates 周年預算annual fee 年費annual general meeting 周年大會annual growth rate 年增率；每年增長率annual longterm supplement 長期個案每年補助金annual pensionable emolument 可供計算退休金的年薪annual report 年報Annual Report on the Consumer Price Index 《消費物價指數年報》annual return 周年報表；周年申報表；每年報稅表格Annual Return Rules 《周年報表規(guī)則》annual review of consumer prices 每年消費物價回顧annual rollforward basis 逐年延展方式annual salary 年薪annual statement 年度報表；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計調查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antedated cheque 倒填日期支票anticipated expenditure 預期開支anticipated net profit 預期純利anticipated revenue 預期收入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 個人入息課稅申請書application of fund 資金應用application to release as liquidator and to destruct the books of accounts and documents 申請免除清盤人職務及毀滅帳簿與文件appointed actuary 委任精算師appointed auditor 委任核數師；委任審計師appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分攤apportionment 分配；分攤Apportionment Act [United Kingdom] 《分攤法令》〔英國〕apportionment formula 分攤方程式apportionment of estate duty 遺產稅的分攤appraisal 估價；評估appreciable growth 可觀增長appreciable impact 顯著影響appreciable increase 可觀增長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 補助撥款辦法approved assets 核準資產approved basket stock 認可一籃子證券approved budget 核準預算approved charitable donation 認可慈善捐款approved charitable institution 認可慈善機構approved currency 核準貨幣；認可貨幣approved estimates 核準預算approved estimates of expenditure 核準開支預算approved overseas insurer 核準海外保險人approved overseas trust pany 核準海外信托公司approved pooled investment fund 核準匯集投資基金approved provident fund scheme 認可公積金計劃approved provision 核準撥款approved redeemable share 核準可贖回股份approved regional stock 認可地區(qū)性證券approved retirement scheme 認可退休金計劃approved subordinated loan 核準附屬貸款arbitrage 套戥；套匯；套利arbitrageur 套戥者；套匯者arbitrary amount 臨時款項arrangement 措施；安排；協定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收稅款；逾期未收的帳項articles of association 組織章程；組織細則；組織章程細則Asahi Finance (Hong Kong) Limited 旭日財務（香港）有限公司ascertainment of pr