【正文】 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)俛pportionment 分配；分?jǐn)侫pportionment Act [United Kingdom] 《分?jǐn)偡睢贰灿砤pportionment formula 分?jǐn)偡匠淌絘pportionment of estate duty 遺產(chǎn)稅的分?jǐn)俛ppraisal 估價(jià)；評(píng)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(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)AsiaPacific Economic Cooperation [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 ine 應(yīng)評(píng)稅入息assessable loss 應(yīng)評(píng)稅虧損assessable profit 應(yīng)評(píng)稅利潤assessable value 應(yīng)評(píng)稅值assessed profit 估定利潤assessed value 經(jīng)評(píng)估價(jià)值assessment 評(píng)稅；評(píng)定；估價(jià)；評(píng)稅單assessment number 評(píng)稅編號(hào)；估價(jià)編號(hào)assessment of additional tax 補(bǔ)加稅評(píng)稅assessment of performance 業(yè)績?cè)u(píng)估；實(shí)績?cè)u(píng)價(jià)Assessor 評(píng)稅主任asset price bubbles 資產(chǎn)價(jià)格泡沫assetbacked 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 pany passing on the death 死者去世時(shí)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 . 阿姆斯特丹聯(lián)合結(jié)算所有限公司associate member 附屬會(huì)員associated body corporate 相聯(lián)法人團(tuán)體associated pany 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(huì)計(jì)師公會(huì)〔英國〕Association of Futures Exchange Brokers 香港期貨經(jīng)紀(jì)協(xié)會(huì)Association of SouthEast 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(shí)市價(jià)計(jì)算；按現(xiàn)時(shí)市價(jià)計(jì)算at current price 按當(dāng)時(shí)價(jià)格計(jì)算；按現(xiàn)時(shí)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 moneyoftheday 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atthemoney 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A(chǔ)uckland 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(huì)〔香港聯(lián)合交易所有限公司〕；核數(shù)委員會(huì)〔證券及期貨事務(wù)監(jiān)察委員會(huì)〕audit review 帳目審查Audit Submittee [Exchange Fund Advisory Committee] 審核小組〔外匯基金諮詢委員會(huì)〕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auditor39。財(cái)務(wù)英語字典A: A share Ａ股；甲類股份abatement of tax 減稅；減扣免稅額ABN AMRO Bank . 荷蘭銀行abovetheline expenditure 線上項(xiàng)目支出；經(jīng)常預(yù)算支出abovetheline 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(duì)數(shù)值變更absolute expenditure 實(shí)際開支absolute guideline figure 絕對(duì)準(zhǔn)則數(shù)字absolute interest 絕對(duì)權(quán)益absolute order of discharge 絕對(duì)破產(chǎn)解除令absolute profit margin 絕對(duì)利潤幅度absolute value 實(shí)值；絕對(duì)值absolutely vested interest 絕對(duì)既得權(quán)益absorbed cost 已吸收成本；已分?jǐn)偝杀綼bsorption 吸收；分?jǐn)偅缓喜bsorption rate 吸收率；攤配率；分?jǐn)偮蔄CB 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(huì)accident insurance scheme 意外保險(xiǎn)計(jì)劃accident year basis 意外年度基準(zhǔn)acmodation 通融；貸款acmodation bill 通融票據(jù)；空頭票據(jù)acmodation 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 afteracquired 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ac