Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h N
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G2`${aMS
Asian Development Fund [ADF] 亚洲发展基金 dC.bt|#Oz
Asian dollar bond 亚洲美元债券 { p;shs5
Asian dollar market 亚洲美元市场 *5k+t
Asian dollar rate 亚洲美元利率 mN*?% t
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ESTM$k }X
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 h[kU<mU"T
asked price 沽盘；喊价；索价；卖方报价 cWMUj K/N
assessable income 应评税入息 W @.J i B
assessable loss 应评税亏损 X32C}4-B
assessable profit 应评税利润 48O~Jx,
assessable value 应评税值 ? }yfKU`
assessed profit 估定利润 VfSj E.|
assessed value 经评估价值 1!1!PA9u
assessment 评税；评定；估价；评税单 &]F3#^!^
assessment number 评税编号；估价编号 L Y 0] l$
assessment of additional tax 补加税评税 HeLG ?6
assessment of performance 业绩评估；实绩评价 +5!&E7bcd
Assessor 评税主任 !R'g59g
asset price bubbles 资产价格泡沫 1vnYogL
asset-backed securities 具资产保证的证券 |A\a4f 'G
assets accretion 资产增值 N\NyXh$
assets and liabilities 资产与负债 _c`K+o"3
assets betterment statement 资产递增表；资产改进表 D3D}DaEYj
assets lending 实物放款；有抵押贷款 IXpc,l `
assets of the company passing on the death 死者去世时转移的公司资产 k()$:-V
assets pledged as security for liabilities 用作负债抵押的资产 / vxm"CJR
assets portfolio 资产投资组合 rf.`h{!!
assets price 资产价格 +1rkq\{l
assets quality 资产质素 Dnw| %6Y
assets realization 资产变现 s@8w- ]"
assets refinancing arrangement 资产再集资安排 K
cy@$uF{2
assets securitization 资产证券化 ; "kaF!
assets situated outside Hong Kong 在香港以外地方的资产 t$J.+} }I
assets stripping 削减资产；拆卖资产 / 3!fA=+
assets value 资产值 >yB( lKV
assignee 承让人 dY (;]sxFr
assignment 转让；转让书；转让契 c9wfsapJ
assignment of interest 权益转让 M}O}:1Par
assignment of letters patent and trade mark 专利证书及商标转让 @n -r-Q
assignment of property 物业转让；物业转让书 * JX ;|S
assignment right 转让权 k& /OU:7Y
assignor 转让人 W3H+.E
associate 有联系的人；有关连人士；相联者；合伙人；联系人 mh.+. "<)F
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 b[I8iS kfi
associate member 附属会员 $pyOn2}
associated body corporate 相联法人团体 H[
m <RaG8
associated company 相联公司；联属公司 CyDV r
associated corporation 相联法团 |'d>JT:
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕 pO7Zs
Association of Futures Exchange Brokers 香港期货经纪协会 mN |r)4{`
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 v&a4^s
association of underwriters 承保人组织 ~PnTaAPJ
assumption of control 接管 nKoiG*PI
assurance 担保；保险；转易；转易书 wE]K~y!`
assurance of interest 权益的转易 ,m_WR7!$E
at 19XX price 按一九ＸＸ年价格计算 *v
?m6R=)h
at a discount 按赔价计算；按贴水价格计算；打折扣 "ZwKk
G
at a premium 按溢价计算；按升水价格计算 n_?tN\M
at call 通知付款；按通知 D^ Jk @<*
at constant market price 按固定市价计算 MUnEuhXTr
at constant price 按固定价格计算 <-'$~G j
at cost 按成本计算 1r Ky@9
at current market price 按当时市价计算；按现时市价计算 iOAbaPN
at current price 按当时价格计算；按现时价格计算 R :X0'zeRr
at factor cost 按要素成本计算；按生产要素成本计算 ZJPmR/OV_
at money-of-the-day price 按付款当日价格计算 `d7n?|p D
at or better 按指定或较佳价位〔买卖指令〕 $+p ?Y)h .
at par 按面值计算；平价 Gg Jf7ie4
at sight 见票即付 br -]fE.be
at the close 按收市盘 >P6BW
at the opening 按开市盘 &i+ Ce
attestation 见证；见证条款 ^ XbU~3(
at-the-money option 平价期权 R;,g1m|]
attorney 受权人；受托代表人 GZI`jS"lU
attornment 新拥有人承认书
]^'@ [<
attributable profit 可归属利润 [S5\#=_4S
attributable share value 可归属股份价值 Ar*^ ;
/
Auckland Stock Exchange 奥克兰证券交易所 4}+/F}TbJ5
auction 拍卖 G uz"wY
auctioneer 拍卖商 Gmwf4>"
audit 审计；核数 MZ+^-@ X
Audit Commission 审计署 HK`I \,K
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 wLK07e(
audit review 帐目审查 )nL`H^
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^8.]d~j
audited account 审计帐目；经审计的帐目 4=<tWa|@9
audited annual account 经审计的周年帐目 `]Q:-h
audited balance sheet 经审计的资产负债表 hxQ qa 0B
auditor 核数师；核数主任；审计师 1-lu\"H`
auditor's certificate 核数师证明书；审计师证明书
nt*Hc1I
auditor's report 核数师报告；审计师报告 X 1
57$
Aussie bond 澳元债券 -py@Dz K
austerity budget 紧缩预算 sMu]
/'7
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /|*
Y2ETOr
Australia All Ordinaries Index 澳洲所有普通股票指数 T5a*z}L5
Australian Dollar [AUD] 澳元 o2<#s)GpY
Australian Options Market 澳大利亚期权市场 jv&*uYm
Australian Securities Commission 澳洲证券事务监察委员会 e ek7=Z
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 J8mdoVt
Australian Stock Exchange 澳大利亚证券交易所 "g$IP9?U
Austrian Schilling [ATS] 奥地利先令 vZ.x{"n'~
authentication 认证；鉴证 "[y-+)WTG
authority to purchase 委托购买证；委购书 0u\ GO;
authorization 认可；核准；授权；授权书 feQ **wI
authorization by direction 指示授权 v`M3eh@$A
authorization by instruction 指令授权 H$y-8-&)
authorization by warrant 令状授权 1t)il^p4[;
authorization of unit trust 单位信托的认可 0#nPbe,Lj
authorized agent 指定代理人 Q~
Hy%M%R3
authorized capital 法定资本 (1# J%
authorized clerk 出市员 8- 2
cRs
authorized dealer 认可交易商 @`gk|W3
authorized financial institution 认可财务机构 V4_ =<W
authorized fund 认可基金 z CvKDlL
authorized fund house 获授权的基金公司；认可基金公司 Oil?JI Hq
authorized institution 认可机构 Av fNwE
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w @{= nD4p
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ZMel{w`n
authorized insurer 获授权保险人；获认可承保人 ]*AR,0N&
authorized investment 特准投资项目 gHo?[pS%y
authorized person 获授权人 gP;&e: /3
authorized representative 获授权代表 ,^C--tgZJg
authorized share capital 法定股本 %44leINx
automated quotation system 自动报价系统 p, eTY[k?
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕 RJ d(~1
automatic adjustment mechanism 自动调整机制 ' ~8KSF*!p
automatic adjustment system 自动调整系统 u
fw ]=h)
Automatic Clearing House 自动票据交换所 1,% R;7J=g
automatic exchange rates accumulation system 自动化汇率累集系统 !O<)\ )|g
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (L/_ ^!ZX
automatic teller machine [ATM] 自动柜员机 E"5*Ei)^3
autopay 自动转帐 CL
UW!F
available assets 可用资产 Fvbh\m
~
available fiscal reserve 现存财政储备 JU)dr4S?
available profit 可用利润 >Z'NXha
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 (jAg_$6
average 平均；平均数；海损 ee^{hQi
average basic salary 平均基本薪金 8|\8O@
average consumer expenditure 平均消费开支；一般消费开支 tP$ <UKtU
average cost 平均成本 >&}%+r\
average cost of land production 增辟土地平均成本 TA4!$7b$
average daily turnover 平均每日成交额 m)'=G%y
average daily wage rate 平均每日工资率 e]zBf;9 J
average expenditure pattern 平均开支模式 $7^o#2
B
average growth rate 平均增长率 ^SF&=NpV
average net fixed assets 固定资产平均净值 =Jyu4j *}
average of relatives 相对价格平均数 (&F
,AY3A
average price 平均价格 (2$p{U f
average propensity to consume 平均消费倾向；一般消费倾向 z ?R|Ok
average propensity to save 平均储蓄倾向；一般储蓄倾向
2*^j
average rate 平均率 1=d6NX)B
average revenue 平均收入；平均收益 }E50>g
average stock 平均库存；平均存货 @eKec1<
average yearly rent 平均年租 hYG6 pTCb
avoidance of double taxation 避免双重课税 v0H@Eg_
avoidance of tax 避税
