注册会计师英语加试实用资料大全一(财务英语1)

苍天

A:
2 P. r( }4 c6 o9 v' O# kA share Ａ股；甲类股份
abatement of tax 减税；减扣免税额
ABN AMRO Bank N.V. 荷兰银行
above-the-line expenditure 线上项目支出；经常预算支出
above-the-line receipt 线上项目收入；经常预算收入
* O' m; g3 E' ?4 ^ABSA Asia Limited 南非联合亚洲有限公司
absolute change 绝对数值变更
absolute expenditure 实际开支
+ `* }9 f3 s5 d4 M. jabsolute guideline figure 绝对准则数字
, r/ [; ~4 s: o8 |& _absolute interest 绝对权益
' r8 ^* D! X" g/ n% a* s6 rabsolute order of discharge 绝对破产解除令
4 S7 E7 X' }# G" p, d3 O0 L2 i7 k7 dabsolute profit margin 绝对利润幅度
absolute value 实值；绝对值
! }8 u5 @( T1 |4 ~absolutely vested interest 绝对既得权益
: g; h% u1 c" t; r1 X/ uabsorbed cost 已吸收成本；已分摊成本
' m& {9 Z/ |; ]" \: g' Q$ Zabsorption 吸收；分摊；合并
absorption rate 吸收率；摊配率；分摊率
ACB Finance Limited 亚洲商业财务有限公司
) d3 A* k$ S5 n$ ]! ^# R5 s' sacceptable form of reciprocity 合理的互惠条件
9 Y) L$ X# U8 ^acceptable rate 适当利率；适当汇率
: g: [: z+ s; ~- m  Tacceptance agreement 承兑协议
* N) K# s; q( u) G8 y/ ~, J  d& T" macceptance for honour 参加承兑
3 V* P5 R. j8 G% L$ racceptor 承兑人；接受人；受票人
0 e% `2 q  \7 V* q3 _: _6 yacceptor for honour 参加承兑人
accident insurance 意外保险
* V9 A( m3 y0 \9 c. aAccident Insurance Association of Hong Kong 香港意外保险公会
& k; g; v; ]5 G2 H* b6 ]- p- jaccident insurance scheme 意外保险计划
+ L  a  q' a" U$ M% W: ]accident year basis 意外年度基准
accommodation 通融；贷款
accommodation bill 通融票据；空头票据
4 y  k4 r. T+ m- M, @) naccommodation party 汇票代发人
account balance 帐户余额；帐户结余
account book 帐簿
account collected in advance 预收款项
account current book 往来帐簿
account of after-acquired property 事后取得的财产报告
account of defaulter 拖欠帐目
account payable 应付帐款
account payee only [A/C payee only] 只可转帐；存入收款人帐户
account receivable 应收帐款
account receivable report 应收帐款报表
* H" n* E3 t6 d  \& g& o" [2 zaccount statement 结单；帐单；会计财务报表
account title 帐户名称；会计科目
accountant's report 会计师报告
Accountant's Report Rules 会计师报告规则
5 `0 m2 a! j% H$ B! H# s# x! vaccounting and auditing procedure 会计与审计程序；会计与核数程序
1 [* x# _; ]6 n9 `Accounting Arrangements 《会计安排》
: C- e4 H3 z6 V2 l6 Y* Yaccounting basis 会计基础
2 E2 s/ t" c) ~2 A/ Paccounting by Official Receiver 破产管理署署长呈交的帐目
Accounting Circular 《会计通告》
accounting class 会计类别
4 D4 K6 t) c: `. caccounting date 记帐日期；会计结算日期
- T; L/ o3 [4 o% o4 s+ Q8 ^3 qaccounting for money 款项核算
Accounting Officer 会计主任
accounting period 会计报告期；会计期
accounting policy 会计政策；会计方针
accounting practice 会计惯例
accounting principle 会计准则
accounting record 会计记录
accounting report 会计报告
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Accounting Society of China 中国会计学会
/ D2 }  ~1 U/ P( l. f- U+ Uaccounting statement 会计报表
accounting system 会计制度；会计系统
7 Z  z. i0 @+ l9 ]& E7 U4 Caccounting transaction 会计事项；帐务交易
% ~% q2 S" F. yaccounting treatment 会计处理
accounting year 会计年度
accretion 增值；添加
8 p* O* Q9 S: Z9 p( J9 Vaccrual 应计项目；应累算数目
6 ~3 v+ ^& M6 w6 B9 Yaccrual basis 应计制；权责发生制
5 d' {. w" n" C/ baccrual basis accounting 应计制会计；权责发生制会计
; Y* I9 D# d& i6 C  daccrue 应累算；应计
accrued benefit 应累算利益
accrued charges 应计费用
accrued cumulative preference share dividend 应累算的累积优先股股息
accrued expenses 应累算费用
accrued interest payable 应付利息；应计未付利息
2 [) [. Q( {7 m; J: xaccrued interest receivable 应收利息；应计未收利息
% Z4 W* S4 e3 {% Naccrued right 累算权益
/ y0 t3 W6 {7 B, m7 B" t5 T  iaccruing profit 应累算的利润
accumulated fiscal reserve 累积财政储备
  S/ q$ A$ B: h- G1 Xaccumulated profit 累积利润；滚存溢利
3 q/ Q& W6 r$ M8 z6 |0 Maccumulated reserve 累积储备
accumulation of surplus income 累积收益盈余
4 z' z. d2 `5 U- @3 Tacquired assets 既得资产
6 X+ k8 f, Q2 |# |acquisition 收购；购置；取得
& u8 x9 a% v9 |acquisition cost 购置成本
acquisition expenses 购置费用
acquisition of 100% interest 收购全部股权
' |" \* z# @2 T4 s8 o4 hacquisition of control 取得控制权
0 M# @  H7 e& x1 qacquisition of fixed assets 购置固定资产
acquisition of shell “买壳”
acquisition price 收购价
act of God 天灾
acting partner 执事合伙人
, R5 x. f" U; \, d1 {& g  nactive market 买卖活跃的市场；交投畅旺的市场；旺市
7 I& n" R; K* ^- C4 [! pactive partner 积极参与的合伙人
active trading 交投活跃
9 b* C1 ~& Z# J  u" [. Cactual circulation 实际流通
* ]3 o3 D+ z7 `- x/ H7 Lactual cost 实际成本
$ f# m! P" @8 aactual expenditure 实际开支；实际支出
actual income 实际入息；实际收入；实际收益
0 j0 H/ A$ N) h' e1 k' zactual market 现货市场
actual price 现货价；实际价格
actual profit 实际利润
% D( D7 W, ~7 @actual quotation 实盘；实际价位；实际报价
actual year basis 按实际年度计算
actuals 实货
* w& o5 F8 M# `! u# t# Z" }actuarial investigation 精算调查
: v3 _+ ~' b% L$ n/ a. _& O" Jactuarial principle 精算原则
actuarial report 精算师报告
Actuarial Society of Hong Kong 香港精算学会
actuarial valuation 精算师估值
actuary 精算师
/ m3 W6 V+ O+ [, k0 n8 ?/ ]ad referendum agreement 暂定协议；有待覆核的协定
ad valorem duty 从价税；按值征税
% j+ ^: u+ h+ S2 aad valorem duty system 从价税制
ad valorem fee 从价费
ad valorem tariff 从价关税
8 m+ ~  r5 \# I8 m2 o2 _8 X- X) Cadditional allowance 额外免税额
3 \0 }' q0 F" V5 Iadditional amount for unexpired risk 未过期风险的额外款额
4 D6 r3 k/ V  z& S& R4 E7 Ladditional assessable profit 补加应评税利润
additional assessment 补加评税
additional commitment 额外承担
additional commitment vote 额外承担拨款
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
. S' ^$ j" D% D# P* P2 {5 l! w0 iadditional dependent parent allowance 供养父母额外免税额
! c) Z+ v( `+ D0 |. K+ Z4 ladditional provision 额外拨款
additional stamp duty 附加印花税
3 Q% B" Z$ o0 z( \additional tax 补加税罚款；补加税款
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7 t# _: @9 \: padjudged bankrupt 被裁定破产
& X" k+ n5 b: D6 E$ L- radjudicated bankrupt 裁定破产人
: j! J. G# B+ ~. v' N8 D  jadjudication fee 裁定费；评定印花税额手续费；评估契据费
adjudication of bankruptcy 裁定破产；宣告破产
0 E: s% k/ L3 Iadjudication of insolvency 裁定无力偿还债务
adjusted actual 经调整的实数；调整后的实数
* _# K: K4 A; u. d- s: K/ f+ hadjusted current assets 经调整的流动资产；调整后的流动资产
5 D) C7 k7 I- W4 F# H0 [' _adjusted figure 经调整的数字；调整后的数额
adjusted liabilities 经调整的负债；调整后的负债
adjusted loss 经调整的亏损；调整后的亏损
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
adjusted profit 经调整的利润；调整后的利润
- M0 q) g# K7 P( h9 J$ H( ]adjusted surplus 经调整的盈余额；调整后的盈余额
adjusted value 经调整的价值；调整后的价值
adjustment 调整；修订；理算〔保险〕
: i) O, t7 `4 E) radjustment centre 调剂中心
adjustment lag 调整过程的时间差距；调整时差
adjustment mechanism 调整机制
adjustment of loss 亏损调整
adjustment process 调整过程；调整程序
adjustment range 调整幅度
administered exchange rate 受管制汇率

苍天

Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
administration expenses 行政费用
) I- p/ m3 q8 i& X: x$ H* Nadministration fee 手续费；行政费
* m( v; E2 |4 }( G, S3 F2 V) [- \administration in bankruptcy 破产管理
5 w+ e. J! ]6 p8 ?0 d" o* K0 B5 G3 Gadministration order 遗产管理令
  f- M5 `$ \$ ^" nadministrator 管理人；遗产管理人
administrator of the estate 遗产管理人
, M5 h6 R* S8 w$ |admission of debt 债项承认书
admission of proof 接纳债权证明
' a- Z5 e( b  J0 L0 f4 F% iadvance 放贷款项；垫付款项；预支款项；预付款项
: c( J, Y3 C/ A2 P( j& Tadvance account 暂支帐目；预付款帐户
advance compensation 预付补偿金
2 A4 Y5 M+ g, X" n# Xadvance from shareholder 股东垫款
advance pending reimbursement 预支以待日后付还
% B7 ^: H! ], s+ f3 H2 |advanced economy 先进经济体系
1 m/ _, j* X* ~% v. ~1 _. dadvancement 预付；预付财产
8 F) f9 M9 Q5 q" @7 Hadvances warrant 垫款令
advancing 贷出
adverse balance 逆差
adverse exchange 逆汇
advertisement addressed to shareholders 在报章刊登的致股东通告
advice for collection 托收通知书
# h! x; K9 U  \advice of drawing 提款通知书；汇票通知书
advice of payment 付款通知
Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕
, y1 T+ C) s$ [% S" BAdvisory Committee on Diversification 经济多元化谘询委员会
! d( {( x2 Z% n. _+ N2 Y8 W; ?6 a9 Yaffidavit 誓章；遗产申报誓章
3 v( n- O( T- k0 c, d+ yaffidavit of no receipt 述明无收款的誓章
* @; A( |( `- Y! {8 t- faffiliate 联号；联营公司；附属公司
affiliated company 附属公司；联号；联营公司
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
. m) _8 ~  T! raffordability 负担能力
' Y4 K& }2 a1 r; a5 LAfrican Development Bank [AfDB] 非洲开发银行
2 L7 u) O! ?6 A4 {; ~after-acquired property 事后取得的财产
6 ~& K) Y. s( `6 B" Q& u1 x. `after-hours dealing 市后交易
4 K. A6 F  T! F* [0 Tafter-tax profit 税后盈利；税后利润；税后溢利
agency agreement 代理协议
agency expenses 代理机构的开支
! ~- J3 S# [8 B* E* m; ragency fee 代理费
, @2 L, R$ c. l+ J+ \1 ]6 _# IAgency Law 《代理法》
agent 代理人；承销人
4 K" [  D$ I/ ~# E& x: l' W% u

agent of company 公司代理人
agent's fee 代理人费；经纪费
0 R! C5 J/ e$ Z9 Yaggregate 总计；总数；总体数字
aggregate amount 总款额；总额
2 i3 j0 q2 e- _: S0 o% V, Taggregate assets and liabilities 总体资产与负债
aggregate at constant price 按固定价格计算的总体数字
: l+ p+ f& M) m/ oaggregate demand 总需求
aggregate gross position 总持仓量
, w( `, L$ \: l- G- _4 ?& G0 e; M1 ~aggregate limit 总限额
; d/ C7 i+ m9 A* e# Jaggregate of salaries tax 合计薪俸税
aggregate performance 总体表现；总体业绩
aggregate supply 总体供应
aggregate surplus 总盈余
" {7 F" }7 O* H* n# H. N0 Maggregate total 整体总额
: l& L: k+ W; W: ~2 F2 z8 faggregate value 总值；合计价值
5 i  K  r: [* o1 Qaggregated basis 合计基准
4 q1 K, `2 g3 F" ~2 |; l. @aggregated net chargeable income 合计应课税入息实额
2 N& M- w4 l, j9 yaggregation 合并计算；合计；总和
* Y; Q( F$ b; ]# jaggregation of incomes of husband and wife 夫妇入息合并计算
aggregation of property 财产的总和
agio 差价；贴水
3 }6 ^% k) ^1 r2 u2 Q% v. _Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》
agreement for a settlement 授产协议
2 C* u5 S3 j& y9 e# wagreement for assignment 转让协议
agreement for sale 售卖协议；买卖协议
agreement for sale and purchase 买卖协议
agreement for the payment of interest 支付利息协议
5 b; l/ F' d, T! p- yagreement for the repayment of money 还款协议
) ~( l& A( Y) O# o% Xagreement of reinsurance 再保险协议
- m( s: j7 q" B+ Y  Q  cAgricultural Bank of China 中国农业银行
air passenger departure tax 飞机乘客离境税
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
airport tax 机场税
( W/ W3 s* p/ J0 b7 G& Calcohol duty 酒精税
alienation 让与；让渡；转让
alimony 生活费；赡养费
* Z! @: C+ H- T7 ?3 Q2 pAll Ordinaries Index [AOI] 所有普通股指数
, e% l8 |0 |+ _6 Y$ I6 a% u% Dall risks 全险；综合险
3 G8 F# {8 u" B" v7 j* X( E5 {All Sales Record for Stock Market 《股票市场成交报告》
+ z* W6 n7 [  ~- B$ w! IAllied Capital Resources Limited 新联财务有限公司
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
allocation letter 拨款信件
allocation of fund 分配款项；预留款项
# ]! V! u* k6 m5 O. M  Vallocation of profit 利润分配；溢利分配
1 p  E5 G! C; E) a, Yallocation warrant 拨款令

苍天

allotment 分配；配股
/ ]8 B- ]8 D* f& Zallotment notice 股份配售通知；配股通知
allotment of shares 股份分配
( V! T4 p- V0 }& C+ Zallowable 可获宽免；免税的
allowable business loss 可扣除的营业亏损
allowable expenses 可扣税的支出
allowance 免税额；津贴；备抵；准备金
; y% P8 ~; ^: z+ M$ uallowance for debts 债项的免税额
0 Z+ W2 S4 Z) z2 }. I1 h/ U8 \allowance for depreciation by wear and tear 耗损折旧免税额
allowance for funeral expenses 殡殓费的免税额
: I, B5 g8 M8 o" oallowance for inflation 为通货膨胀而预留的款项；通胀准备金
" d% Z8 g9 ^4 ~& pallowance for repairs and outgoings 修葺及支出方面的免税额
6 _4 n' m  S3 {allowance to debtor 给债务人的津贴
& ?/ P7 O, U- h: [" J3 Calteration of capital 资本更改
alternate trustee 候补受托人
6 D) ^7 B, K& t! g, ~. S* k% pamalgamation 合并
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ambit of charges 征税范围；收费范围
! N8 D2 z1 ?) ]$ zamended valuation 经修订的估值
American Commodities Exchange 美国商品交易所
% n0 {- {+ }0 v0 B5 I! T6 MAmerican Express Bank Limited 美国运通银行
2 k) @  e. e) a- w3 JAmerican Stock Exchange 美国证券交易所
" g/ @$ }: b% I  H* O: {8 u& @amortization 摊销
  D/ {6 [7 \& U1 \# G* B# yamount due from banks 存放银行同业的款项
amount due from banks abroad 存放海外银行同业的款项
amount due from holding companies 控股公司欠款
amount due from local banks 存放本港银行同业的款项
9 j# O! }6 w' A1 V2 Iamount due to banks 银行同业的存款
7 A, O- `. |2 m4 Samount due to banks abroad 海外银行同业的存款
amount due to holding companies 控股公司存款
0 K- ?+ E2 Q0 uamount due to local banks 本港银行同业的存款
amount due to outport banks 外埠银行同业的存款
amount for note issue 发行纸币的款额
  C8 k5 u/ \. T- ~/ }amount of bond 担保契据的款额
/ ]% I& b. N. O/ N; mamount of consideration 代价款额
amount of contribution 供款数额
amount of indebtedness 负债款额
amount of principal of the loan 贷款本金额
7 |- N2 l1 f9 M/ j5 ]amount of rates chargeable 应征差饷数额
amount of share capital 股本额
* x: o* p- ^5 _2 jamount of sums assured 承保款额
. H  G( @+ c' X% d- V" Uamount of variation 变动幅度
amount of vote 拨款数额
amount payable 应付款额
amount receivable 应收款额
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
analysis 分析
; W1 |1 ^, P$ O0 w! A# J- \5 Vancillary risk 附属风险
annual account 周年帐目；周年帐目报表；年度决算；年结
annual accounting date 年结日期
annual allowance 每年免税额；年积金；年度津贴；年津
. c' z3 q, H% _% r4 O; v: l+ ^annual balance 年度余额
annual disposable income 每年可动用收入
* t  O6 F' W" c4 M9 W7 Cannual estimates 周年预算
annual fee 年费
annual general meeting 周年大会
annual growth rate 年增率；每年增长率
annual long-term supplement 长期个案每年补助金
annual pensionable emolument 可供计算退休金的年薪
: [# v; m/ [! M5 zannual report 年报
Annual Report on the Consumer Price Index 《消费物价指数年报》
' ?6 {8 x) b" U0 q7 Oannual return 周年报表；周年申报表；每年报税表格
Annual Return Rules 《周年报表规则》
annual review of consumer prices 每年消费物价回顾
annual roll-forward basis 逐年延展方式
4 [$ Y; ]/ t7 g7 Dannual salary 年薪
0 C" a- Q" h/ g0 O7 Cannual statement 年度报表；年度决算表
8 p" P( l( Z% c: iAnnual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
  m* l4 K% D5 z6 d) }annuitant 年金受益人
annuity 年金
$ ?' w. w0 t% E1 Bannuity 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 expenditure 预期开支
. M2 K) c6 I4 Z# @" Oanticipated net profit 预期纯利
3 o1 A8 ?2 X2 x6 yanticipated 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 deficit 表面赤字
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
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
4 C+ p) F) ^" X8 U  H- Happointed actuary 委任精算师
appointed auditor 委任核数师；委任审计师
. E$ k" M+ C4 g4 B6 k2 nappointed trustee 委任的受托人
appointer 委任人
8 S' C& X' `8 L/ d: Napportioned pro rata 按比例分摊
  F: W9 l' |1 ?+ _$ K! M1 O" napportionment 分配；分摊
% R$ V7 ?7 v1 VApportionment Act [United Kingdom] 《分摊法令》〔英国〕
! c' v/ x$ |% s8 x! capportionment formula 分摊方程式
& D( P* a2 i  ]' w# o6 a3 E, Kapportionment of estate duty 遗产税的分摊
appraisal 估价；评估
* K9 ], T1 B2 ^' ]* N$ O" Bappreciable growth 可观增长
appreciable impact 显着影响
appreciable increase 可观增长
appreciation 增值；升值
& K: g+ b3 ^) U5 E6 Vappreciation against other currencies 相对其他货币升值
6 U% ?0 m1 ?2 |9 [' f8 pappreciation of the exchange value of Hong Kong dollar 港元汇值上升
appreciation tax 增值税
1 K/ F6 _. M* b" l: B5 r) M' Kappropriation 拨款；拨用；拨付
, I& T! m) H% _# I4 O" Lappropriation account 拨款帐目
  w9 d. q, @4 ~7 [" MAppropriation Bill 拨款法案
appropriation-in-aid system 补助拨款办法
& v9 A: u% d5 z; C: {( X* Qapproved assets 核准资产
approved basket stock 认可一篮子证券
, E8 D1 [7 z+ K, P  L+ g* T3 wapproved 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
% b, K( F( b: `9 W' d3 Capproved 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
0 Z4 e: E' }+ L2 M1 E' p1 f4 m9 K+ G5 kapproved overseas trust company 核准海外信托公司
  [8 s; Y0 e4 D* H& napproved pooled investment fund 核准汇集投资基金
% N5 c) i: M' japproved provident fund scheme 认可公积金计划
5 }. J- b( f, F: a6 u9 q& Tapproved provision 核准拨款
approved redeemable share 核准可赎回股份
( d7 u$ r! k- l. S& xapproved regional stock 认可地区性证券
approved retirement scheme 认可退休金计划
! B: p3 u. A! n1 [approved subordinated loan 核准附属贷款
+ {1 D* j" C, z+ [" karbitrage 套戥；套汇；套利
; S. j8 H+ A7 ]! N/ [+ `arbitrageur 套戥者；套汇者
arbitrary amount 临时款项
arrangement 措施；安排；协定
# q# Y' p7 D7 I, z9 Harrears 欠款
' \2 K* B2 c4 x0 r1 L; sarrears of pay 欠付薪酬
3 a7 ], s6 G  X, j; z4 N: F, Marrears of revenue 逾期未收税款；逾期未收的帐项
2 U* C) u+ O) M% v3 C) k( ?5 farticles 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
ascertainment of profit 确定利润
"Asia Clear" “亚洲结算系统”

苍天

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〕
; y8 o, S& p" L& C0 ~4 Q/ \9 CAsian 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
3 n3 V  I$ E% s/ ?Asian Securities Analysts 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
: ^6 c* @6 h1 n9 c# a5 E4 dassessable income 应评税入息
assessable loss 应评税亏损
$ z, ^: i. W1 W- G2 [- fassessable profit 应评税利润
, {, ]4 X! z( K) V! P% iassessable value 应评税值
- t/ U5 b& q5 [* G1 }assessed profit 估定利润
assessed value 经评估价值
# m+ W+ z: |- [( Zassessment 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
6 [/ Y: o, P4 casset-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
; V+ W# o; v6 s/ s: V: Xassets of the company passing on the death 死者去世时转移的公司资产
& j4 a6 u: {8 H/ m% wassets pledged as security for liabilities 用作负债抵押的资产
assets portfolio 资产投资组合
" ~8 x4 R3 v, ^  }assets price 资产价格
) z1 J: D: l% nassets quality 资产质素
assets realization 资产变现
  j1 G$ Y, {, n  fassets refinancing arrangement 资产再集资安排
: n; X& ~8 u2 W! G3 I& }assets securitization 资产证券化
, ~5 Z% x6 ?  H! [" ~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；转让契
9 ~0 M  ^6 X4 E( J& X" Massignment of interest 权益转让
$ \" e. i! }, {, l. D( Kassignment of letters patent and trade mark 专利证书及商标转让
9 S3 G1 c! C; C! H8 i, eassignment of property 物业转让；物业转让书
9 x7 \/ S' w* S, Eassignment right 转让权
assignor 转让人
4 O9 Y: ?$ g* _associate 有联系的人；有关连人士；相联者；合伙人；联系人
" \. s% [4 Y; O* J' b6 dAssociate 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
2 N& `" g. p' [- u7 fassociated body corporate 相联法人团体
associated company 相联公司；联属公司
; h$ U7 o& Z$ _, r2 Iassociated corporation 相联法团
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕
/ T  N/ t5 ?3 q0 V) dAssociation 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
* k! @( V! h2 }" U5 G) uassurance 担保；保险；转易；转易书
assurance of interest 权益的转易
: f; C9 w3 F! W& q( x/ vat 19XX price 按一九ＸＸ年价格计算
+ Z6 _* T8 ~6 u  B8 Q8 `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
% Y; U  l% [3 i& G+ `at constant price 按固定价格计算
8 `4 w) a" _, P8 |' t( Wat cost 按成本计算
* F6 u1 z3 X$ u4 ^3 v$ Mat 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
; O' y$ s' z) O( i. c, Uat or better 按指定或较佳价位〔买卖指令〕
at par 按面值计算；平价
; B1 h: q$ i, t+ C& |7 a  cat sight 见票即付
at the close 按收市盘
4 x8 L$ K$ }9 p0 g% y0 a0 g5 qat the opening 按开市盘
attestation 见证；见证条款
- S) {& t3 D! L6 J( jat-the-money option 平价期权
% P; L! t) v4 y$ {attorney 受权人；受托代表人
2 d  F& ]/ u6 S1 L# r4 a+ y% e) {# ?attornment 新拥有人承认书
- _5 q8 t$ b4 d9 ?2 `* I: ?/ Z7 K. Q5 s! `attributable profit 可归属利润
; Q* W6 l  b+ L3 F) ^attributable share value 可归属股份价值
Auckland Stock Exchange 奥克兰证券交易所
$ D, P# O, x, E1 Kauction 拍卖
auctioneer 拍卖商
audit 审计；核数
Audit Commission 审计署
, J* P( x- E, m/ S+ ~3 M  WAudit 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〕
+ `6 T' g  Q5 M2 S# naudit review 帐目审查
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
audited account 审计帐目；经审计的帐目
, t6 r/ P+ |$ e( Y$ J! O# }, q- paudited annual account 经审计的周年帐目
: D% h/ Q, P. e3 y! Waudited balance sheet 经审计的资产负债表
; c; ]! `9 u. X3 u; F+ |, aauditor 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
% X' s# i: b: b3 _Aussie bond 澳元债券
+ Z1 V: g0 ]2 ?; Mausterity 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
  h6 N& Y1 ]/ e  m, m' AAustralian 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
. T' Y8 v+ a& g: UAustralian Society of Certified Practising Accountants 澳洲执业会计师公会
$ Z* s4 V! @* n. P+ U/ C( YAustralian Stock Exchange 澳大利亚证券交易所
5 g1 E& @7 L% h: p0 @2 z! x8 V" qAustrian Schilling [ATS] 奥地利先令
  z- {4 s3 Y& d9 T2 q& i' M$ Q/ Aauthentication 认证；鉴证
# N/ P* y5 D+ l  ]authority to purchase 委托购买证；委购书
7 {1 }/ G3 A5 bauthorization 认可；核准；授权；授权书
' f( [  g& Q# R$ Tauthorization by direction 指示授权
authorization by instruction 指令授权
( g& [8 E6 k0 R; Zauthorization by warrant 令状授权
authorization of unit trust 单位信托的认可
3 E/ ^+ q4 i5 g( Y$ S+ \authorized agent 指定代理人
* N- |/ O) R  M; K7 \% r1 mauthorized capital 法定资本
- R% E3 g5 I7 M6 ?1 rauthorized clerk 出市员
0 @5 S  Z" b+ }% K7 ~! K% I7 A' W1 @" Kauthorized dealer 认可交易商
authorized financial institution 认可财务机构
authorized fund 认可基金
$ [" l5 W; H9 u& t6 Y9 Mauthorized fund house 获授权的基金公司；认可基金公司
9 l) M: n! d* G, p" y) Pauthorized institution 认可机构
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
& J$ c- m; ]& Xauthorized 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
" a/ S/ i1 ]# X# f( j# v% V) e& f* _authorized investment 特准投资项目
1 `! y- |5 A6 E( `) G% y' _9 iauthorized 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
7 n* V  e0 p1 f. IAutomatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6 C+ K' Z: ^6 ^automatic teller machine [ATM] 自动柜员机
autopay 自动转帐
available assets 可用资产
5 u$ G: h3 h6 x% U+ E7 Y% E) c, vavailable fiscal reserve 现存财政储备
available profit 可用利润
6 ?/ U$ w. f& K/ k$ y  }& V/ D* _Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
average 平均；平均数；海损
. A/ N$ d7 ]  xaverage basic salary 平均基本薪金
average consumer expenditure 平均消费开支；一般消费开支
& T% G* `% E# w& O1 M3 D$ Oaverage 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
  O* p4 a# W5 p) J, Yaverage expenditure pattern 平均开支模式
average growth rate 平均增长率
" X. y, i. N) [3 I3 d8 w/ iaverage net fixed assets 固定资产平均净值
) @% o# F4 D9 i( D* Xaverage of relatives 相对价格平均数
9 F. o2 c9 H$ L# I- b" Laverage price 平均价格
6 l2 L+ Z$ Z- P, P7 f! Z3 ~1 x3 |2 a( }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
4 e, ~! F" L$ s5 l4 q) n) C$ s9 oaverage rate 平均率
average revenue 平均收入；平均收益
* d3 h" @$ p4 _$ Xaverage stock 平均库存；平均存货
- K! C2 D2 D9 paverage yearly rent 平均年租
avoidance of double taxation 避免双重课税
avoidance of tax 避税

penglong29

这个太重要了，我也一直在找这个资料，希望大家一起学习！:victory:

tongliuxiang

感谢

ouyimei

非常感谢!
我明天也打算考审计!

lanhun25

:) 不少啊

judy012

怎么只有A开头的啊?

ch.enxi

很好,谢谢!
, O  N& T$ u9 h" D! ]/ B# q:)  :) :)