apparent financial solvency 表面偿债能力
apparent partner 表面合伙人
application for personal assessment 个人入息课税申请书
application of fund 资金应用
appointed actuary 委任精算师
appointed auditor 委任核数师；委任审计师
appointed trustee 委任的受托人
appointer 委任人
apportioned pro rata 按比例分摊
apportionment 分配；分摊
apportionment formula 分摊方程式
apportionment of estate duty 遗产税的分摊
appraisal 估价；评估
appreciable growth 可观增长
appreciable impact 显著影响
appreciable increase 可观增长
appreciation 增值；升值
appreciation tax 增值税
appropriation 拨款；拨用；拨付
appropriation account 拨款账目
Appropriation Bill 拨款法案
appropriation-in-aid system 补助拨款办法
approved assets 核准资产
approved budget 核准预算
approved charitable donation 认可慈善捐款
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 provident fund scheme 认可公积金计划
approved provision 核准拨款
approved redeemable share 核准可赎回股份
approved regional stock 认可地区性证券
approved retirement scheme 认可退休金计划
approved subordinated loan 核准附属贷款
arbitrage 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
arrears 欠款
arrears of pay 欠付薪酬
arrears of revenue 逾期未收税款；逾期未收的账项
articles of association 组织章程；组织细则；组织章程细则
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 accretion 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 portfolio 资产投资组合
assets price 资产价格
assets quality 资产质素
assets realization 资产变现
assets refinancing arrangement 资产再集资安排
assets securitization 资产证券化
assets situated 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
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；合伙人；联系人
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 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
auction 拍卖
auctioneer 拍卖商
audit 审计；核数
Audit Commission 审计署
Aussie bond 澳元债券
austerity budget 紧缩预算
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 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 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
available assets 可用资产
available fiscal reserve 现存财政储备
available profit 可用利润
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 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
B share Ｂ股；乙类股份
back duty 补缴税款
back tax 补缴税款
backdoor listing “借壳”上市；“买壳”上市
back-to-back credit 对开信贷
back-to-back loan 对销贷款
bad debt 坏账
bad debt provision 坏账准备
bad year 歉年
bailee 受寄人
Bailiff 执达主任
Bailiff Office 执达主任办事处
bailment 委托保管
balance 差额；余额；结余
balance brought down 余额承上
balance carried down 余额转下
balance of trade 贸易差额
balance sheet 资产负债表
balance sheet date 结算日
balance with other banks 存放银行同业的结余
balanced budget 平衡预算
balancing allowance 结余免税额
balancing charge 结余课税
bank balance 银行结余
bank book 银行存折
bank cashier order 银行本票
bank code 银行暗码
bank draft 银行汇票
bank guarantee 银行担保
bank lending 银行贷款
bank liquidity 银行流动资金
bank loan 银行贷款
bank note 银行纸币；钞票
bank note handling fee 处理纸币的手续费
bank note lawfully issued 合法发行的银行纸币
banker's acceptance 银行承兑汇票
banker's authority 银行权能
banker's book 银行簿册
banker's undertaking 银行承诺
banking system 银行体系
bank-related broker 与银行有关的经纪
bankrupt 破产；破产人
bankruptcy court 破产法庭
Bankruptcy Estates Account 破产人产业账户
bankruptcy notice 破产通知书
bankruptcy order 破产令
bankruptcy petition 破产呈请书
bank's buying rate 银行买价
bank's selling rate 银行卖价
base 基数；基值；基准；基础
base cost 基准费用
base date 基准日期；基日
base index 基本指数
base of valuation 估值基准
base period 基期；评税基期
base rate 基本利率；基本汇率
base year 基准年；基年
baseline 基线
baseline expenditure 基线开支
basic allowance 基本免税额
basic personal allowance 基本个人免税额
basic salary 基本薪金；底薪
basic value 基本值
basic wage 基本工资；底薪
basis 标准；基准；差价〔有价证券〕
basis of assessment 评税标准；评税根据
basis of consolidation 账项综合算法
basis of valuation of property 财产估价准则
bear bond 熊债券
bear market 熊市；跌市；淡市；空头市场
bear position 空仓
bearer 持票人
bearer bill 不记名汇票
bearer bond 不记名债券
bearer certificate 不记名票据
bearer cheque 不记名支票；来人支票
bearer instrument 不记名文书
bearer securities 不记名证券
behaviour 走势；表现；行为
below-the-line account 线下账目
benchmark 基准
benchmark database 基准数据库
benchmark entry point 基准起薪点
benchmark estimate 基准估计数字
benchmark revision 基准数字修订
benchmark survey 基准统计
benchmark yield curve 基准收益率曲线
beneficial holding 实益股份；实益持股量
beneficial interest 实益权益
