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 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

Asia-Pacific Economic Co-operation [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 income 應(yīng)評稅入息

assessable loss 應(yīng)評稅虧損

assessable profit 應(yīng)評稅利潤

assessable value 應(yīng)評稅值

assessed profit 估定利潤

assessed value 經(jīng)評估價(jià)值

assessment 評稅；評定；估價(jià)；評稅單

assessment number 評稅編號；估價(jià)編號

assessment of additional tax 補(bǔ)加稅評稅

assessment of performance 業(yè)績評估；實(shí)績評價(jià)

Assessor 評稅主任

asset price bubbles 資產(chǎn)價(jià)格泡沫

asset-backed 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 company 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 B.V. 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(tuán)體

associated company 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)會計(jì)師公會〔英國〕

Association of Futures Exchange Brokers 香港期貨經(jīng)紀(jì)協(xié)會

Association of South-East 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 money-of-the-day 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

at-the-money 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

Auckland 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〔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(wù)監(jiān)察委員會〕

audit review 帳目審查

Audit Sub-committee [Exchange Fund Advisory Committee] 審核小組〔外匯基金諮詢委員會〕

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

auditor's certificate 核數(shù)師證明書；審計(jì)師證明書

auditor's report 核數(shù)師報(bào)告；審計(jì)師報(bào)告

Aussie bond 澳元債券

austerity budget 緊縮預(yù)算

Australia & New Zealand Banking Group Limited 澳洲紐西蘭銀行集團(tuán)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(quán)市場

Australian Securities Commission 澳洲證券事務(wù)監(jiān)察委員會

Australian Society of Certified Practising Accountants 澳洲執(zhí)業(yè)會計(jì)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(rèn)證；鑒證

authority to purchase 委托購買證；委購書

authorization 認(rèn)可；核準(zhǔn)；授權(quán)；授權(quán)書

authorization by direction 指示授權(quán)

authorization by instruction 指令授權(quán)

authorization by warrant 令狀授權(quán)

authorization of unit trust 單位信托的認(rèn)可

authorized agent 指定代理人

authorized capital 法定資本

authorized clerk 出市員

authorized dealer 認(rèn)可交易商

authorized financial institution 認(rèn)可財(cái)務(wù)機(jī)構(gòu)

authorized fund 認(rèn)可基金

authorized fund house 獲授權(quán)的基金公司；認(rèn)可基金公司

authorized institution 認(rèn)可機(jī)構(gòu)

authorized institution incorporated in Hong Kong 在香港成立為法團(tuán)的認(rèn)可機(jī)構(gòu)

authorized institution incorporated outside Hong Kong 在香港以外成立為法團(tuán)的認(rèn)可機(jī)構(gòu)

authorized insurer 獲授權(quán)保險(xiǎn)人；獲認(rèn)可承保人

authorized investment 特準(zhǔn)投資項(xiàng)目

authorized person 獲授權(quán)人

authorized representative 獲授權(quán)代表

authorized share capital 法定股本

automated quotation system 自動報(bào)價(jià)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(diào)整機(jī)制

automatic adjustment system 自動調(diào)整系統(tǒng)

Automatic Clearing House 自動票據(jù)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(jī)

autopay 自動轉(zhuǎn)帳

available assets 可用資產(chǎn)

available fiscal reserve 現(xiàn)存財(cái)政儲備

available profit 可用利潤

Avco Financial Services (Asia) Limited 富高財(cái)務(wù)（亞洲）有限公司

average 平均；平均數(shù)；海損

（責(zé)任編輯：中大編輯）