【正文】 t 《香港政府和大韓民國(guó)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(guó)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(chǎng)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(chǎng)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(rùn)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(yíng)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 中國(guó)最大的管理資料下載中心 (收集 \整理 . 部分版權(quán)歸原作者所有 ) 第 7 頁(yè) 共 43 頁(yè) allowance for repairs and outgoings 修葺及支出方面的免稅額 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(guó)商品交易所 American Express Bank Limited 美國(guó)運(yùn)通銀行 American Stock Exchange 美國(guó)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) 中國(guó)最大的管理資料下載中心 (收集 \整理 . 部分版權(quán)歸原作者所有 ) 第 8 頁(yè) 共 43 頁(yè) annual general meeting 周年大會(huì) annual growth rate 年增率；每年增長(zhǎng)率 annual longterm supplement 長(zhǎng)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(chǎng) 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(qǐng)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(qǐng)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?guó)〕 apportionment formula 分?jǐn)偡匠淌? apportionment of estate duty 遺產(chǎn)稅的分?jǐn)? appraisal 估價(jià)；評(píng)估 appreciable growth 可觀增長(zhǎng) appreciable impact 顯著影響 中國(guó)最大的管理資料下載中心 (收集 \整理 . 部分版權(quán)歸原作者所有 ) 第 9 頁(yè) 共 43 頁(yè) appreciable increase 可觀增長(zhǎng) appreciation 增值；升值 appreciation against other currencies 相對(duì)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 charitable donation 認(rèn)可慈善捐款 approved charitable institution 認(rèn)可慈善機(jī)構(gòu) approved currency 核準(zhǔn)貨幣；認(rèn)可貨幣 approved estimates 核準(zhǔn)預(yù)算 approved estimates of expenditure 核準(zhǔn)開支預(yù)算 approved overseas insurer 核準(zhǔn)海外保險(xiǎn)人 approved overseas trust pany 核準(zhǔn)海外信托公司 approved pooled investment fund 核準(zhǔn)匯集投資基金 approved provident fund scheme 認(rèn)可公積 金計(jì)劃 approved provision 核準(zhǔn)撥款 approved redeemable share 核準(zhǔn)可贖回股份 approved regional stock 認(rèn)可地區(qū)性證券 approved retirement scheme 認(rèn)可退休金計(jì)劃 approved subordinated loan 核準(zhǔn)附屬貸款 arbitrage 套戥；套匯；套利 arbitrageur 套戥者；套匯者 arbitrary amount 臨時(shí)款項(xiàng) 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(xiàng) articles of association 組織章程；組織細(xì)則；組織章程細(xì)則 Asahi Finance (Hong Kong) Limited 旭日財(cái)務(wù)（香港）有限公司 ascertainment of profit 確定利潤(rùn) Asia Clear “亞洲結(jié)算系統(tǒng)” Asia Commercial Bank Ltd. 亞洲商業(yè)銀行有限公司 Asian Development Bank [ADB] 亞洲開發(fā)銀行〔亞銀〕 Asian Development Fund [ADF] 亞洲發(fā)展基金 Asian dollar bond 亞洲美元債券 Asian dollar market 亞洲美元市場(chǎng) Asian dollar rate 亞洲美元利率 Asian Securities Analysts Council [ASAC] 亞洲證券分析員公會(huì) 中國(guó)最大的管理資料下載中心 (收集 \整理 . 部分版權(quán)歸原作者所有 ) 第 10 頁(yè) 共 43 頁(yè) AsiaPacific Economic Coo