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annuitant 年金受益人 annuity1 年金 annuity contract 年金合约 annuity on human life 人寿年金 antecedent debt 先前的债项 ante-dated cheque 倒填日期支票 anticipated expenditure2 预期开支 anticipated net profit 预期纯利 anticipated revenue 预期收入 anti-inflation measure 反通货膨胀措施 anti-inflationary stance 反通货膨胀立场 apparent deficit4 表面赤字 apparent financial solvency5 表面偿债能力 apparent partner 表面合伙人 application for personal assessment6 个人入息课税申请书 application of fund 资金应用 application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 appointed actuary 委任精算师 appointed auditor7 委任核数师；委任审计师 appointed trustee 委任的受托人 appointer 委任人 apportioned8 pro3 rata 按比例分摊 apportionment 分配；分摊 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 apportionment formula 分摊方程式 apportionment of estate duty 遗产税的分摊 appraisal9 估价；评估 appreciable10 growth 可观增长 appreciable impact 显着影响 appreciable increase 可观增长 appreciation11 增值；升值 appreciation against other currencies 相对其他货币升值 appreciation of the exchange value of Hong Kong dollar 港元汇值上升 appreciation tax 增值税 appropriation12 拨款；拨用；拨付 appropriation account 拨款帐目 Appropriation Bill 拨款法案 appropriation-in-aid system 补助拨款办法 approved assets 核准资产 approved basket stock 认可一篮子证券 approved budget 核准预算 approved charitable donation 认可慈善捐款 approved charitable institution 认可慈善机构 approved currency 核准货币；认可货币 approved estimates 核准预算 approved estimates of expenditure 核准开支预算 approved overseas insurer 核准海外保险人 approved overseas trust company 核准海外信托公司 approved pooled investment fund 核准汇集投资基金 approved provident13 fund scheme 认可公积金计划 approved provision 核准拨款 approved redeemable14 share 核准可赎回股份 approved regional stock 认可地区性证券 approved retirement15 scheme 认可退休金计划 approved subordinated loan 核准附属贷款 arbitrage16 套戥；套汇；套利 arbitrageur 套戥者；套汇者 arbitrary amount 临时款项 arrangement 措施；安排；协定 arrears17 欠款 arrears of pay 欠付薪酬 arrears of revenue 逾期未收税款；逾期未收的帐项 articles of association 组织章程；组织细则；组织章程细则 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ascertainment18 of profit 确定利润 "Asia Clear" "亚洲结算系统" Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Asian Development Fund [ADF] 亚洲发展基金 Asian dollar bond 亚洲美元债券 Asian dollar market 亚洲美元市场 Asian dollar rate 亚洲美元利率 Asian Securities Analysts19 Council [ASAC] 亚洲证券分析员公会 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 asked price 沽盘；喊价；索价；卖方报价 assessable income 应评税入息 assessable loss 应评税亏损 assessable profit 应评税利润 assessable value 应评税值 assessed profit 估定利润 assessed value 经评估价值 assessment 评税；评定；估价；评税单 assessment number 评税编号；估价编号 assessment of additional tax 补加税评税 assessment of performance 业绩评估；实绩评价 Assessor 评税主任 asset price bubbles 资产价格泡沫 asset-backed securities 具资产保证的证券 assets accretion20 资产增值 assets and liabilities 资产与负债 assets betterment statement 资产递增表；资产改进表 assets lending 实物放款；有抵押贷款 assets of the company passing on the death 死者去世时转移的公司资产 assets pledged as security for liabilities 用作负债抵押的资产 assets portfolio21 资产投资组合 assets price 资产价格 assets quality 资产质素 assets realization22 资产变现 assets refinancing arrangement 资产再集资安排 assets securitization 资产证券化 assets situated23 outside Hong Kong 在香港以外地方的资产 assets stripping 削减资产；拆卖资产 assets value 资产值 assignee 承让人 assignment 转让；转让书；转让契 assignment of interest 权益转让 assignment of letters patent and trade mark 专利证书及商标转让 assignment of property 物业转让；物业转让书 assignment right 转让权 assignor 转让人 associate 有联系的人；有关连人士；相联者；合伙人；联系人 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 associate member 附属会员 associated body corporate 相联法人团体 associated company 相联公司；联属公司 associated corporation 相联法团 Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕 Association of Futures Exchange Brokers 香港期货经纪协会 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 association of underwriters 承保人组织 assumption of control 接管 assurance 担保；保险；转易；转易书 assurance of interest 权益的转易 at 19XX price 按一九ＸＸ年价格计算 at a discount 按赔价计算；按贴水价格计算；打折扣 at a premium 按溢价计算；按升水价格计算 at call 通知付款；按通知 at constant market price 按固定市价计算 at constant price 按固定价格计算 at cost 按成本计算 at current market price 按当时市价计算；按现时市价计算 at current price 按当时价格计算；按现时价格计算 at factor cost 按要素成本计算；按生产要素成本计算 at money-of-the-day price 按付款当日价格计算 at or better 按指定或较佳价位〔买卖指令〕 at par 按面值计算；平价 at sight 见票即付 at the close 按收市盘 at the opening 按开市盘 attestation 见证；见证条款 at-the-money option 平价期权 attorney 受权人；受托代表人 attornment 新拥有人承认书 attributable profit 可归属利润 attributable share value 可归属股份价值 Auckland Stock Exchange 奥克兰证券交易所 auction 拍卖 auctioneer 拍卖商 audit 审计；核数 Audit Commission 审计署 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〕 audit review 帐目审查 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕 audited account 审计帐目；经审计的帐目 audited annual account 经审计的周年帐目 audited balance sheet 经审计的资产负债表 auditor 核数师；核数主任；审计师 auditor's certificate 核数师证明书；审计师证明书 auditor's report 核数师报告；审计师报告 Aussie bond 澳元债券 austerity budget 紧缩预算 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Australia All Ordinaries Index 澳洲所有普通股票指数 Australian Dollar [AUD] 澳元 Australian Options Market 澳大利亚期权市场 Australian Securities Commission 澳洲证券事务监察委员会 Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Australian Stock Exchange 澳大利亚证券交易所 Austrian Schilling [ATS] 奥地利先令 authentication 认证；鉴证 authority to purchase 委托购买证；委购书 authorization 认可；核准；授权；授权书 authorization by direction 指示授权 authorization by instruction 指令授权 authorization by warrant 令状授权 authorization of unit trust 单位信托的认可 authorized agent 指定代理人 authorized capital 法定资本 authorized clerk 出市员 authorized dealer 认可交易商 authorized financial institution 认可财务机构 authorized fund 认可基金 authorized fund house 获授权的基金公司；认可基金公司 authorized institution 认可机构 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 authorized insurer 获授权保险人；获认可承保人 authorized investment 特准投资项目 authorized person 获授权人 authorized representative 获授权代表 authorized share capital 法定股本 automated quotation system 自动报价系统 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〕 automatic adjustment mechanism 自动调整机制 automatic adjustment system 自动调整系统 Automatic Clearing House 自动票据交换所 automatic exchange rates accumulation system 自动化汇率累集系统 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 automatic teller machine [ATM] 自动柜员机 autopay 自动转帐 available assets 可用资产 available fiscal reserve 现存财政储备 available profit 可用利润 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 average 平均；平均数；海损 average basic salary 平均基本薪金 average consumer expenditure 平均消费开支；一般消费开支 average cost 平均成本 average cost of land production 增辟土地平均成本 average daily turnover 平均每日成交额 average daily wage rate 平均每日工资率 average expenditure pattern 平均开支模式 average growth rate 平均增长率 average net fixed assets 固定资产平均净值 average of relatives 相对价格平均数 average price 平均价格 average propensity to consume 平均消费倾向；一般消费倾向 average propensity to save 平均储蓄倾向；一般储蓄倾向 average rate 平均率 average revenue 平均收入；平均收益 average stock 平均库存；平均存货 average yearly rent 平均年租 avoidance of double taxation 避免双重课税 avoidance of tax 避税 点击  收听单词发音
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