【正文】 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(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 相對其它貨幣升值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 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AsiaPacific Economic Cooperation [APEC] 亞太區(qū)經(jīng)濟合作組織〔亞太經(jīng)合組織〕asked price 沽盤；喊價；索價；賣方報價assessable ine 應評稅入息assessable loss 應評稅虧損assessable profit 應評稅利潤assessable value 應評稅值assessed profit 估定利潤assessed value 經(jīng)評估價值assessment 評稅；評定；估價；評稅單assessment number 評稅編號；估價編號assessment of additional tax 補加稅評稅assessment of performance 業(yè)績評估；實績評價Assessor 評稅主任asset price bubbles 資產(chǎn)價格泡沫assetbacked securities 具資產(chǎn)保證的證券assets accretion 資產(chǎn)增值assets and liabilities 資產(chǎn)與負債assets betterment statement 資產(chǎn)遞增表；資產(chǎn)改進表assets lending 實物放款；有抵押貸款assets of the pany passing on the death 死者去世時轉移的公司資產(chǎn)assets pledged as security for liabilities 用作負債抵押的資產(chǎn)assets portfolio 資產(chǎn)投資組合assets price 資產(chǎn)價格assets quality 資產(chǎn)質素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 轉讓；轉讓書；轉讓契assignment of interest 權益轉讓assignment of letters patent and trade mark 專利證書及商標轉讓assignment of property 物業(yè)轉讓；物業(yè)轉讓書assignment right 轉讓權assignor 轉讓人associate 有聯(lián)系的人；有關連人士；相聯(lián)者；合伙人；聯(lián)系人Associate Clearing Housing Amsterdam . 阿姆斯特丹聯(lián)合結算所有限公司associate member 附屬會員associated body corporate 相聯(lián)法人團體associated pany 相聯(lián)公司；聯(lián)屬公司associated corporation 相聯(lián)法團Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公認會計師公會〔英國〕Association of Futures Exchange Brokers 香港期貨經(jīng)紀協(xié)會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 擔保；保險；轉易；轉易書assurance of interest 權益的轉易at 19XX price 按一九ＸＸ年價格計算at a discount 按賠價計算；按貼水價格計算；打折扣at a premium 按溢價計算；按升水價格計算at call 通知付款；按通知at constant market price 按固定市價計算at constant price 按固定價格計算at cost 按成本計算at current market price 按當時市價計算；按現(xiàn)時市價計算at current price 按當時價格計算；按現(xiàn)時價格計算at factor cost 按要素成本計算；按生產(chǎn)要素成本計算at moneyoftheday price 按付款當日價格計算at or better 按指定或較佳價位〔買賣指令〕at par 按面值計算；平價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 平價期權attorney 受權人；受托代表人attornment 新?lián)碛腥顺姓J書attributable profit 可歸屬利潤attributable share value 可歸屬股份價值Auckland Stock Exchange 奧克蘭證券交易所auction 拍賣auctioneer 拍賣商audit 審計；核數(shù)Audit Commission 審計署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〔證券及期貨事務監(jiān)察委員會〕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〕audited account 審計帳目；經(jīng)審計的帳目audited annual account 經(jīng)審計的周年帳目audited balance sheet 經(jīng)審計的資產(chǎn)負債表auditor 核數(shù)師；核數(shù)主任；審計師auditor39。325 / 325A: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 線上項目支出；經(jīng)常預算支出abovetheline receipt 線上項目收入；經(jīng)常預算收入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 實際開支absolute guideline figure 絕對準則數(shù)字absolute interest 絕對權益absolute order of discharge 絕對破產(chǎn)解除令absolute profit margin 絕對利潤幅度absolute value 實值；絕對值absolutely vested interest 絕對既得權益absorbed cost 已吸收成本；已分攤成本absorption 吸收；分攤；合并absorption rate 吸收率；攤配率；分攤率ACB Finance Limited 亞洲商業(yè)財務有限公司acceptable form of reciprocity 合理的互惠條件acceptable rate 適當利率；適當匯率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Accident Insurance Association of Hong Kong 香港意外保險公會accident insurance scheme 意外保險計劃accident year basis 意外年度基準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；帳戶結余account book 帳簿account collected in advance 預收款項account current book 往來帳簿account of afteracquired property 事后取得的財產(chǎn)報告account of defaulter 拖欠帳目account payable 應付帳款account payee only [A/C payee only] 只可轉帳；存入收款人帳戶account receivable 應收帳款account receivable report 應收帳款報表a