【正文】 pan 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(xié)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(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于相互促 進和保護投資協(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于相互促進和保護投資協(xié)定》 agreement for a settlement 授產(chǎn)協(xié)議 agreement for assignment 轉讓協(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 再保險協(xié)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(jīng)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 4 All Ordinaries Index [AOI] 所有普通股指數(shù) 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(lián)財務有限公司 allitems index [Consumer Price Index] 總指數(shù)〔消費物價指數(shù)〕 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(jīng)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(jù)的款額 amount of consideration 代價款額 amount of contribution 供款數(shù)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(shù)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(shù)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(shù)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、 5 接受存款公司及外地銀行駐港代表辦事處按年 統(tǒng)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 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(shù)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(chǎn)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(chǎn) 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(xié)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 profit 確定利潤 Asia Clear “亞洲結算系統(tǒng) ” Asia Com