【正文】 gional 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(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(zhuǎn)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(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(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(quán)attorney 受權(quán)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A(chǔ)uckland 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。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。 SA 美國銀行Bank of Ayudhya Public Company Limited 大城銀行Bank of China 中國銀行Bank of China Group 中銀集團Bank of Communications 交通銀行Bank of East Asia, Limited 東亞銀行有限公司Bank of England 英倫銀行Bank of Fukuoka Ltd. 岡銀行Bank of India 印度銀行Bank of Montreal 加拿大滿地可銀行Bank of Nova Scotia 加拿大豐業(yè)銀行Bank of Scotland 蘇格蘭銀行Bank of Taiwan 臺灣銀行Bank of TokyoMitsubishi, Ltd. 東京三菱銀行bank rate 銀行利率；銀行貼現(xiàn)率；銀行牌價bank service charges 銀行手續(xù)費；銀行服務費bank statement 銀行結(jié)單Bank, The [magazine] 《銀行家雜志》bank trading day 銀行營業(yè)日banker 銀行家；銀行業(yè)者；銀行banker39。s authority 銀行權(quán)能banker39。 clearing house 銀行票據(jù)交換所；銀行票據(jù)結(jié)算所banker39。s order 銀行付款委托書；銀行本票banker39。s undertaking 銀行承諾Banking Advisory Committee 銀行業(yè)務諮詢委員會Banking and Monetary Section [Financial Services Bureau] 銀行及金融組〔財經(jīng)事務局〕banking business 銀行業(yè)務Banking (Code of Conduct) Guidelines 1986, The 《一九八六年銀行業(yè)（行為守則）指引》Banking Development Division [Hong Kong Monetary Authority] 銀行業(yè)拓展處〔香港金融管理局〕banking facility 銀行融資；銀行服務banking licence 銀行牌照Banking Policy Department [Hong Kong Monetary Authority] 銀行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 銀行政策處〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority]銀行監(jiān)理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority] 銀行監(jiān)理處〔香港金融管理局〕Banking Supervision Review Committee 銀行監(jiān)管檢討委員會banking supervisory authority 銀行監(jiān)管當局banking system 銀行體系bankrelated broker 與銀行有關(guān)的經(jīng)紀bankrupt 破產(chǎn)；破產(chǎn)人bankruptcy court 破產(chǎn)法庭Bankruptcy Estates Account 破產(chǎn)人產(chǎn)業(yè)帳戶bankruptcy notice 破產(chǎn)通知書bankruptcy order 破產(chǎn)令bankruptcy petition 破產(chǎn)呈請書bankruptcy proceeding 破產(chǎn)法律程序bank39。s selling rate 銀行賣價Banque Nationale de Paris 法國國家巴黎銀行Banque Worms 法安銀行Barclays Bank plc 柏克萊國際銀行bargain hunting 趁低吸納；在低價位購入Barings crisis 霸菱危機base 基數(shù)；基值；基準；基礎(chǔ)base cost 基準費用base date 基準日期；基日base index 基本指數(shù)base of valuation 估值基準base period 基期；評稅基期base rate 基本利率；基本匯率base year 基準年；基年baseline 基線baseline expenditure 基線開支baselineplus forecast 基線開支及額外開支預測baseweighted Laspeyres index 基本加權(quán)的拉斯佩爾指數(shù)baseyear average price 基年平均價格basic allowance 基本免稅額basic personal allowance 基本個人免稅額basic salary 基本薪金；底薪basic value 基本值basic wage 基本工資；底薪basis 標準；基準；差價〔有價證券〕basis of assessment 評稅標準；評稅根據(jù)basis of consolidation 帳項綜合算法basis of valuation of property 財產(chǎn)估價準則Basle Agreement 《巴塞爾協(xié)議》Basle Capital Accord 《巴塞爾資本協(xié)定》Basle capital adequacy requirement 巴塞爾資產(chǎn)充足要求Basle Committee 巴塞爾委員會Basle Committee on Banking Supervision 巴塞爾銀行監(jiān)管委員會Basle Committee39。 Fidelity Insurance Claims SubCommittee [Stock Exchange of Hong Kong Limited]經(jīng)紀忠誠保險計劃索償小組〔香港聯(lián)合交易所有限公司〕Brokers39。s firm 經(jīng)紀行broker39。s market 買家市場buye