【文章內容簡介】 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)經濟合作組織〔亞太經合組織〕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 資產價格泡沫assetbacked securities 具資產保證的證券assets accretion 資產增值assets and liabilities 資產與負債assets betterment statement 資產遞增表；資產改進表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assets pledged as security for liabilities 用作負債抵押的資產assets portfolio 資產投資組合assets price 資產價格assets quality 資產質素assets realization 資產變現(xiàn)assets refinancing arrangement 資產再集資安排assets securitization 資產證券化assets situated outside Hong Kong 在香港以外地方的資產assets stripping 削減資產；拆賣資產assets value 資產值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；經審計的帳目audited annual account 經審計的周年帳目audited balance sheet 經審計的資產負債表auditor 核數(shù)師；核數(shù)主任；審計師auditor39。s certificate 核數(shù)師證明書；審計師證明書auditor39。s report 核數(shù)師報告；審計師報告Aussie bond 澳元債券austerity budget 緊縮預算Australia amp。 New Zealand Banking Group Limited 澳洲紐西蘭銀行集團有限公司Australia All Ordinaries Index 澳洲所有普通股票指數(shù)Australian Dollar [AUD] 澳元Australian Options Market 澳大利亞期權市場Australian Securities Commission 澳洲證券事務監(jiān)察委員會Australian Society of Certified Practising Accountants 澳洲執(zhí)業(yè)會計師公會Australian Stock Exchange 澳大利亞證券交易所Austrian Schilling [ATS] 奧地利先令authentication 認證；鑒證authority to purchase 委托購買證；委購書authorization 認可；核準；授權；授權書authorization by direction 指示授權authorization by instruction 指令授權authorization by warrant 令狀授權authorization of unit trust 單位信托的認可authorized agent 指定代理人authorized capital 法定資本authorized clerk 出市員authorized dealer 認可交易商authorized financial institution 認可財務機構authorized fund 認可基金authorized fund house 獲授權的基金公司；認可基金公司authorized institution 認可機構authorized institution incorporated in Hong Kong 在香港成立為法團的認可機構authorized institution incorporated outside Hong Kong 在香港以外成立為法團的認可機構authorized insurer 獲授權保險人；獲認可承保人authorized investment 特準投資項目authorized person 獲授權人authorized representative 獲授權代表authorized share capital 法定股本automated quotation system 自動報價系統(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 自動調整機制automatic adjustment system 自動調整系統(tǒng)Automatic Clearing House 自動票據交換所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autopay 自動轉帳available assets 可用資產available fiscal reserve 現(xiàn)存財政儲備available profit 可用利潤Avco Financial Services (Asia) Limited 富高財務（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 平均消費開支；一般消費開支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 固定資產平均凈值average of relatives 相對價格平均數(shù)average price 平均價格average propensity to consume 平均消費傾向；一般消費傾向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 B: B share Ｂ股；乙類股份BA Asia Limited 美銀亞洲有限公司BA Finance (Hong Kong) Limited 美銀財務（香港）有限公司back duty 補繳稅款back tax 補繳稅款backdoor listing “借殼”上市；“買殼”上市backtoback credit 對開信貸backtoback loan 對銷貸款backwardation 交割延期費〔證券〕；倒價〔期貨〕；現(xiàn)貨溢價bad debt 壞帳bad debt provision 壞帳準備bad year 歉年bailee 受寄人Bailiff 執(zhí)達主任Bailiff Office 執(zhí)達主任辦事處bailment 委托保管balance 差額；余額；結余balance brought down 余額承上balance brought forward 〔上年度〕結轉；余額承前balance carried down 余額轉下balance carried forward 〔本年度〕結轉；余額移后balance of international indebtedness 國際借貸差額；國際借貸平衡表balance of international payments 國際收支差額；國際收支平衡表balance of payments 國際收支差額；國際收支平衡表Balance of Payments Manual [International Monetary Fund] 《國際收支手冊》〔國際貨幣基金組織〕balance of proceeds 收入余數(shù)balance of trade 貿易差