A share A股；甲類股份
abatement of tax 減稅；減扣免稅額
ABN AMRO Bank N.V. 荷蘭銀行
above-the-line expenditure 線上項(xiàng)目支出；經(jīng)常預(yù)算支出
above-the-line receipt 線上項(xiàng)目收入；經(jīng)常預(yù)算收入
ABSA Asia Limited 南非聯(lián)合亞洲有限公司
absolute change 絕對數(shù)值變更
absolute expenditure 實(shí)際開支
absolute guideline figure 絕對準(zhǔn)則數(shù)字
absolute interest 絕對權(quán)益
absolute order of discharge 絕對破產(chǎn)解除令
absolute profit margin 絕對利潤幅度
absolute value 實(shí)值；絕對值
absolutely vested interest 絕對既得權(quán)益
absorbed cost 已吸收成本；已分?jǐn)偝杀?br />absorption 吸收；分?jǐn)偅缓喜?br />absorption rate 吸收率；攤配率；分?jǐn)偮?br />ACB Finance Limited 亞洲商業(yè)財(cái)務(wù)有限公司
acceptable form of reciprocity 合理的互惠條件
acceptable rate 適當(dāng)利率；適當(dāng)匯率
acceptance agreement 承兌協(xié)議
acceptance for honour 參加承兌
acceptor 承兌人；接受人；受票人
acceptor for honour 參加承兌人
accident insurance 意外保險(xiǎn)
Accident Insurance Association of Hong Kong 香港意外保險(xiǎn)公會
accident insurance scheme 意外保險(xiǎn)計(jì)劃
accident year basis 意外年度基準(zhǔn)
accommodation 通融；貸款
accommodation bill 通融票據(jù)；空頭票據(jù)
accommodation party 匯票代發(fā)人
account balance 帳戶余額；帳戶結(jié)余
account book 帳簿
account collected in advance 預(yù)收款項(xiàng)
account current book 往來帳簿
account of after-acquired property 事后取得的財(cái)產(chǎn)報(bào)告
account of defaulter 拖欠帳目
account payable 應(yīng)付帳款
account payee only [A/C payee only] 只可轉(zhuǎn)帳；存入收款人帳戶
account receivable 應(yīng)收帳款
account receivable report 應(yīng)收帳款報(bào)表
account statement 結(jié)單；帳單；會計(jì)財(cái)務(wù)報(bào)表
account title 帳戶名稱；會計(jì)科目
accountant's report 會計(jì)師報(bào)告
Accountant's Report Rules 會計(jì)師報(bào)告規(guī)則
accounting and auditing procedure 會計(jì)與審計(jì)程序；會計(jì)與核數(shù)程序
Accounting Arrangements 《會計(jì)安排》
accounting basis 會計(jì)基礎(chǔ)
accounting by Official Receiver 破產(chǎn)管理署署長呈交的帳目
Accounting Circular 《會計(jì)通告》
accounting class 會計(jì)類別
accounting date 記帳日期；會計(jì)結(jié)算日期
accounting for money 款項(xiàng)核算
Accounting Officer 會計(jì)主任
accounting period 會計(jì)報(bào)告期；會計(jì)期
accounting policy 會計(jì)政策；會計(jì)方針
accounting practice 會計(jì)慣例
accounting principle 會計(jì)準(zhǔn)則
accounting record 會計(jì)記錄
accounting report 會計(jì)報(bào)告
Accounting Services Branch [Treasury] 會計(jì)事務(wù)部〔庫務(wù)署〕
Accounting Society of China 中國會計(jì)學(xué)會
accounting statement 會計(jì)報(bào)表
accounting system 會計(jì)制度；會計(jì)系統(tǒng)
accounting transaction 會計(jì)事項(xiàng)；帳務(wù)交易
accounting treatment 會計(jì)處理
accounting year 會計(jì)年度
accretion 增值；添加
accrual 應(yīng)計(jì)項(xiàng)目；應(yīng)累算數(shù)目
accrual basis 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制
accrual basis accounting 應(yīng)計(jì)制會計(jì)；權(quán)責(zé)發(fā)生制會計(jì)
accrue 應(yīng)累算；應(yīng)計(jì)
accrued benefit 應(yīng)累算利益
accrued charges 應(yīng)計(jì)費(fèi)用
accrued cumulative preference share dividend 應(yīng)累算的累積優(yōu)先股股息
accrued expenses 應(yīng)累算費(fèi)用
accrued interest payable 應(yīng)付利息；應(yīng)計(jì)未付利息
accrued interest receivable 應(yīng)收利息；應(yīng)計(jì)未收利息
accrued right 累算權(quán)益
accruing profit 應(yīng)累算的利潤
accumulated fiscal reserve 累積財(cái)政儲備
accumulated profit 累積利潤；滾存溢利
accumulated reserve 累積儲備
accumulation of surplus income 累積收益盈余
acquired assets 既得資產(chǎn)
acquisition 收購；購置；取得
acquisition cost 購置成本
acquisition expenses 購置費(fèi)用
acquisition of 100% interest 收購全部股權(quán)
acquisition of control 取得控制權(quán)
acquisition of fixed assets 購置固定資產(chǎn)
acquisition of shell “買殼”
acquisition price 收購價(jià)
act of God 天災(zāi)
acting partner 執(zhí)事合伙人
active market 買賣活躍的市場；交投暢旺的市場；旺市
active partner 積極參與的合伙人
active trading 交投活躍
actual circulation 實(shí)際流通
actual cost 實(shí)際成本
actual expenditure 實(shí)際開支；實(shí)際支出
actual income 實(shí)際入息；實(shí)際收入；實(shí)際收益
actual market 現(xiàn)貨市場
actual price 現(xiàn)貨價(jià)；實(shí)際價(jià)格
actual profit 實(shí)際利潤
actual quotation 實(shí)盤；實(shí)際價(jià)位；實(shí)際報(bào)價(jià)
actual year basis 按實(shí)際年度計(jì)算
actuals 實(shí)貨
actuarial investigation 精算調(diào)查
actuarial principle 精算原則
actuarial report 精算師報(bào)告
Actuarial Society of Hong Kong 香港精算學(xué)會
actuarial valuation 精算師估值
actuary 精算師
ad referendum agreement 暫定協(xié)議；有待覆核的協(xié)定
ad valorem duty 從價(jià)稅；按值征稅
ad valorem duty system 從價(jià)稅制
ad valorem fee 從價(jià)費(fèi)
ad valorem tariff 從價(jià)關(guān)稅
additional allowance 額外免稅額
additional amount for unexpired risk 未過期風(fēng)險(xiǎn)的額外款額
additional assessable profit 補(bǔ)加應(yīng)評稅利潤
additional assessment 補(bǔ)加評稅
additional commitment 額外承擔(dān)
additional commitment vote 額外承擔(dān)撥款
additional dependent grandparent allowance 供養(yǎng)祖父母或外祖父母額外免稅額
additional dependent parent allowance 供養(yǎng)父母額外免稅額
additional provision 額外撥款
additional stamp duty 附加印花稅
additional tax 補(bǔ)加稅罰款；補(bǔ)加稅款
Additional Tax Demand Note 繳納補(bǔ)加稅罰款通知書；繳納補(bǔ)加稅款通知書
adjudged bankrupt 被裁定破產(chǎn)
adjudicated bankrupt 裁定破產(chǎn)人
adjudication fee 裁定費(fèi)；評定印花稅額手續(xù)費(fèi)；評估契據(jù)費(fèi)
adjudication of bankruptcy 裁定破產(chǎn)；宣告破產(chǎn)
adjudication of insolvency 裁定無力償還債務(wù)
adjusted actual 經(jīng)調(diào)整的實(shí)數(shù)；調(diào)整后的實(shí)數(shù)
adjusted current assets 經(jīng)調(diào)整的流動資產(chǎn)；調(diào)整后的流動資產(chǎn)
adjusted figure 經(jīng)調(diào)整的數(shù)字；調(diào)整后的數(shù)額
adjusted liabilities 經(jīng)調(diào)整的負(fù)債；調(diào)整后的負(fù)債
adjusted loss 經(jīng)調(diào)整的虧損；調(diào)整后的虧損
adjusted net admissible assets 經(jīng)調(diào)整的可接納資產(chǎn)凈值；調(diào)整后的可接納資產(chǎn)凈值
adjusted profit 經(jīng)調(diào)整的利潤；調(diào)整后的利潤
adjusted surplus 經(jīng)調(diào)整的盈余額；調(diào)整后的盈余額
adjusted value 經(jīng)調(diào)整的價(jià)值；調(diào)整后的價(jià)值
adjustment 調(diào)整；修訂；理算〔保險(xiǎn)〕
adjustment centre 調(diào)劑中心
adjustment lag 調(diào)整過程的時間差距；調(diào)整時差
adjustment mechanism 調(diào)整機(jī)制
adjustment of loss 虧損調(diào)整
adjustment process 調(diào)整過程；調(diào)整程序
adjustment range 調(diào)整幅度
administered exchange rate 受管制匯率
Administration Division [Hong Kong Monetary Authority] 行政處〔香港金融管理局〕
administration expenses 行政費(fèi)用
administration fee 手續(xù)費(fèi)；行政費(fèi)
administration in bankruptcy 破產(chǎn)管理
administration order 遺產(chǎn)管理令
administrator 管理人；遺產(chǎn)管理人
administrator of the estate 遺產(chǎn)管理人
admission of debt 債項(xiàng)承認(rèn)書
admission of proof 接納債權(quán)證明
advance 放貸款項(xiàng)；墊付款項(xiàng)；預(yù)支款項(xiàng)；預(yù)付款項(xiàng)
advance account 暫支帳目；預(yù)付款帳戶
advance compensation 預(yù)付補(bǔ)償金
advance from shareholder 股東墊款
advance pending reimbursement 預(yù)支以待日后付還
advanced economy 先進(jìn)經(jīng)濟(jì)體系
advancement 預(yù)付；預(yù)付財(cái)產(chǎn)
advances warrant 墊款令
advancing 貸出
adverse balance 逆差
adverse exchange 逆匯
advertisement addressed to shareholders 在報(bào)章刊登的致股東通告
advice for collection 托收通知書
advice of drawing 提款通知書；匯票通知書
advice of payment 付款通知
Advisory Committee [Securities and Futures Commission] 諮詢委員會〔證券及期貨事務(wù)監(jiān)察委員會〕
Advisory Committee on Diversification 經(jīng)濟(jì)多元化諮詢委員會
affidavit 誓章；遺產(chǎn)申報(bào)誓章
affidavit of no receipt 述明無收款的誓章
affiliate 聯(lián)號；聯(lián)營公司；附屬公司
affiliated company 附屬公司；聯(lián)號；聯(lián)營公司
affirmation [estate duty] 非宗教式宣誓〔遺產(chǎn)稅〕
affordability 負(fù)擔(dān)能力
African Development Bank [AfDB] 非洲開發(fā)銀行
after-acquired property 事后取得的財(cái)產(chǎn)
after-hours dealing 市后交易
after-tax 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 company 公司代理人
agent'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 net chargeable income 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 incomes 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》
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
all-items 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
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 companies 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 companies 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 承保款額
amount of variation 變動幅度
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 income 每年可動用收入
annual estimates 周年預(yù)算
annual fee 年費(fèi)
annual general meeting 周年大會
annual growth rate 年增率；每年增長率
annual long-term supplement 長期個案每年補(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 roll-forward 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, Deposit-taking 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)
ante-dated cheque 倒填日期支票
anticipated expenditure 預(yù)期開支
anticipated net profit 預(yù)期純利
anticipated revenue 預(yù)期收入
anti-inflation measure 反通貨膨脹措施
anti-inflationary 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(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)?br />apportionment 分配；分?jǐn)?br />Apportionment Act [United Kingdom] 《分?jǐn)偡�令》〔英國�?br />apportionment formula 分?jǐn)偡匠淌?br />apportionment of estate duty 遺產(chǎn)稅的分?jǐn)?br />appraisal 估價(jià)；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
appropriation-in-aid 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 company 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
"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
Asian dollar rate 亞洲美元利率
Asian Securities Analysts Council [ASAC] 亞洲證券分析員公會
Asia-Pacific Economic Co-operation [APEC] 亞太區(qū)經(jīng)濟(jì)合作組織〔亞太經(jīng)合組織〕
asked price 沽盤；喊價(jià)；索價(jià)；賣方報(bào)價(jià)
assessable income 應(yīng)評稅入息
assessable loss 應(yīng)評稅虧損
assessable profit 應(yīng)評稅利潤
assessable value 應(yīng)評稅值
assessed profit 估定利潤
assessed value 經(jīng)評估價(jià)值
assessment 評稅；評定；估價(jià)；評稅單
assessment number 評稅編號；估價(jià)編號
assessment of additional tax 補(bǔ)加稅評稅
assessment of performance 業(yè)績評估；實(shí)績評價(jià)
Assessor 評稅主任
asset price bubbles 資產(chǎn)價(jià)格泡沫
asset-backed securities 具資產(chǎn)保證的證券
assets accretion 資產(chǎn)增值
assets and liabilities 資產(chǎn)與負(fù)債
assets betterment statement 資產(chǎn)遞增表；資產(chǎn)改進(jìn)表
assets lending 實(shí)物放款；有抵押貸款
assets of the company passing on the death 死者去世時轉(zhuǎn)移的公司資產(chǎn)
assets pledged as security for liabilities 用作負(fù)債抵押的資產(chǎn)
assets portfolio 資產(chǎn)投資組合
assets price 資產(chǎn)價(jià)格
assets quality 資產(chǎn)質(zhì)素
assets realization 資產(chǎn)變現(xiàn)
assets refinancing arrangement 資產(chǎn)再集資安排
assets securitization 資產(chǎn)證券化
assets situated outside Hong Kong 在香港以外地方的資產(chǎn)
assets stripping 削減資產(chǎn)；拆賣資產(chǎn)
assets value 資產(chǎn)值
assignee 承讓人
assignment 轉(zhuǎn)讓；轉(zhuǎn)讓書；轉(zhuǎn)讓契
assignment of interest 權(quán)益轉(zhuǎn)讓
assignment of letters patent and trade mark 專利證書及商標(biāo)轉(zhuǎn)讓
assignment of property 物業(yè)轉(zhuǎn)讓；物業(yè)轉(zhuǎn)讓書
assignment right 轉(zhuǎn)讓權(quán)
assignor 轉(zhuǎn)讓人
associate 有聯(lián)系的人；有關(guān)連人士；相聯(lián)者；合伙人；聯(lián)系人
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹聯(lián)合結(jié)算所有限公司
associate member 附屬會員
associated body corporate 相聯(lián)法人團(tuán)體
associated company 相聯(lián)公司；聯(lián)屬公司
associated corporation 相聯(lián)法團(tuán)
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公認(rèn)會計(jì)師公會〔英國〕
Association of Futures Exchange Brokers 香港期貨經(jīng)紀(jì)協(xié)會
Association of South-East Asian Nations [ASEAN] 東南亞國家聯(lián)盟〔東盟〕
association of underwriters 承保人組織
assumption of control 接管
assurance 擔(dān)保；保險(xiǎn)；轉(zhuǎn)易；轉(zhuǎn)易書
assurance of interest 權(quán)益的轉(zhuǎn)易
at 19XX price 按一九ＸＸ年價(jià)格計(jì)算
at a discount 按賠價(jià)計(jì)算；按貼水價(jià)格計(jì)算；打折扣
at a premium 按溢價(jià)計(jì)算；按升水價(jià)格計(jì)算
at call 通知付款；按通知
at constant market price 按固定市價(jià)計(jì)算
at constant price 按固定價(jià)格計(jì)算
at cost 按成本計(jì)算
at current market price 按當(dāng)時市價(jià)計(jì)算；按現(xiàn)時市價(jià)計(jì)算
at current price 按當(dāng)時價(jià)格計(jì)算；按現(xiàn)時價(jià)格計(jì)算
at factor cost 按要素成本計(jì)算；按生產(chǎn)要素成本計(jì)算
at money-of-the-day price 按付款當(dāng)日價(jià)格計(jì)算
at or better 按指定或較佳價(jià)位〔買賣指令〕
at par 按面值計(jì)算；平價(jià)
at sight 見票即付
at the close 按收市盤
at the opening 按開市盤
attestation 見證；見證條款
at-the-money option 平價(jià)期權(quán)
attorney 受權(quán)人；受托代表人
attornment 新?lián)碛腥顺姓J(rèn)書
attributable profit 可歸屬利潤
attributable share value 可歸屬股份價(jià)值
Auckland Stock Exchange 奧克蘭證券交易所
auction 拍賣
auctioneer 拍賣商
audit 審計(jì)；核數(shù)
Audit Commission 審計(jì)署
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委員會〔香港聯(lián)合交易所有限公司〕；核數(shù)委員會〔證券及期貨事務(wù)監(jiān)察委員會〕
audit review 帳目審查
Audit Sub-committee [Exchange Fund Advisory Committee] 審核小組〔外匯基金諮詢委員會〕
audited account 審計(jì)帳目；經(jīng)審計(jì)的帳目
audited annual account 經(jīng)審計(jì)的周年帳目
audited balance sheet 經(jīng)審計(jì)的資產(chǎn)負(fù)債表
auditor 核數(shù)師；核數(shù)主任；審計(jì)師
auditor's certificate 核數(shù)師證明書；審計(jì)師證明書
auditor's report 核數(shù)師報(bào)告；審計(jì)師報(bào)告
Aussie bond 澳元債券
austerity budget 緊縮預(yù)算
Australia & New Zealand Banking Group Limited 澳洲紐西蘭銀行集團(tuán)有限公司
Australia All Ordinaries Index 澳洲所有普通股票指數(shù)
Australian Dollar [AUD] 澳元
Australian Options Market 澳大利亞期權(quán)市場
Australian Securities Commission 澳洲證券事務(wù)監(jiān)察委員會
Australian Society of Certified Practising Accountants 澳洲執(zhí)業(yè)會計(jì)師公會
Australian Stock Exchange 澳大利亞證券交易所
Austrian Schilling [ATS] 奧地利先令
authentication 認(rèn)證；鑒證
authority to purchase 委托購買證；委購書
authorization 認(rèn)可；核準(zhǔn)；授權(quán)；授權(quán)書
authorization by direction 指示授權(quán)
authorization by instruction 指令授權(quán)
authorization by warrant 令狀授權(quán)
authorization of unit trust 單位信托的認(rèn)可
authorized agent 指定代理人
authorized capital 法定資本
authorized clerk 出市員
authorized dealer 認(rèn)可交易商
authorized financial institution 認(rèn)可財(cái)務(wù)機(jī)構(gòu)
authorized fund 認(rèn)可基金
authorized fund house 獲授權(quán)的基金公司；認(rèn)可基金公司
authorized institution 認(rèn)可機(jī)構(gòu)
authorized institution incorporated in Hong Kong 在香港成立為法團(tuán)的認(rèn)可機(jī)構(gòu)
authorized institution incorporated outside Hong Kong 在香港以外成立為法團(tuán)的認(rèn)可機(jī)構(gòu)
authorized insurer 獲授權(quán)保險(xiǎn)人；獲認(rèn)可承保人
authorized investment 特準(zhǔn)投資項(xiàng)目
authorized person 獲授權(quán)人
authorized representative 獲授權(quán)代表
authorized share capital 法定股本
automated quotation system 自動報(bào)價(jià)系統(tǒng)
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自動交易系統(tǒng)〔香港期貨交易所有限公司〕
automatic adjustment mechanism 自動調(diào)整機(jī)制
automatic adjustment system 自動調(diào)整系統(tǒng)
Automatic Clearing House 自動票據(jù)交換所
automatic exchange rates accumulation system 自動化匯率累集系統(tǒng)
Automatic Order Matching and Execution System [AMS] 自動對盤及成交系統(tǒng)〔自動對盤系統(tǒng)〕
automatic teller machine [ATM] 自動柜員機(jī)
autopay 自動轉(zhuǎn)帳
available assets 可用資產(chǎn)
available fiscal reserve 現(xiàn)存財(cái)政儲備
available profit 可用利潤
Avco Financial Services (Asia) Limited 富高財(cái)務(wù)（亞洲）有限公司
average 平均；平均數(shù)；海損
average basic salary 平均基本薪金
average consumer expenditure 平均消費(fèi)開支；一般消費(fèi)開支
average cost 平均成本
average cost of land production 增辟土地平均成本
average daily turnover 平均每日成交額
average daily wage rate 平均每日工資率
average expenditure pattern 平均開支模式
average growth rate 平均增長率
average net fixed assets 固定資產(chǎn)平均凈值
average of relatives 相對價(jià)格平均數(shù)
average price 平均價(jià)格
average propensity to consume 平均消費(fèi)傾向；一般消費(fèi)傾向
average propensity to save 平均儲蓄傾向；一般儲蓄傾向
average rate 平均率
average revenue 平均收入；平均收益
average stock 平均庫存；平均存貨
average yearly rent 平均年租
avoidance of double taxation 避免雙重課稅
avoidance of tax 避稅