注册会计师英语加试实用资料大全一(财务英语1)

苍天

A:
A share Ａ股；甲类股份
# o/ u8 L% I& J( w9 X- e! T  |1 sabatement of tax 减税；减扣免税额
6 p3 c6 d* A* ]6 G9 H  oABN 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
ABSA Asia Limited 南非联合亚洲有限公司
absolute change 绝对数值变更
; q9 Y2 O8 y& Dabsolute expenditure 实际开支
absolute guideline figure 绝对准则数字
absolute interest 绝对权益
absolute order of discharge 绝对破产解除令
6 ~8 d4 m2 o+ @0 Fabsolute profit margin 绝对利润幅度
absolute value 实值；绝对值
absolutely vested interest 绝对既得权益
absorbed cost 已吸收成本；已分摊成本
1 X9 m1 m4 i% |3 F4 [: f; O' a* r8 ^absorption 吸收；分摊；合并
$ x# i2 _4 W7 W( d7 D2 sabsorption rate 吸收率；摊配率；分摊率
ACB Finance Limited 亚洲商业财务有限公司
' ~# v1 u2 ]) @; T1 qacceptable form of reciprocity 合理的互惠条件
% s$ n) D3 I8 sacceptable rate 适当利率；适当汇率
! V  Y/ e, ^" O+ W2 f4 b. z$ Q0 Bacceptance agreement 承兑协议
: T3 ^; w% y8 e( p8 a8 F3 t; Racceptance for honour 参加承兑
acceptor 承兑人；接受人；受票人
7 T7 W7 {9 E  K1 m. w$ g9 Yacceptor for honour 参加承兑人
accident insurance 意外保险
Accident Insurance Association of Hong Kong 香港意外保险公会
8 n# H& i% H) [! Oaccident insurance scheme 意外保险计划
( s' V/ L. L: \: P4 o5 s+ C. Oaccident year basis 意外年度基准
6 V1 s5 A" H0 A) z9 m  Q3 C. l" baccommodation 通融；贷款
accommodation bill 通融票据；空头票据
accommodation party 汇票代发人
account balance 帐户余额；帐户结余
account book 帐簿
* W- T) I) `+ L& ~: maccount collected in advance 预收款项
$ y! U  L/ `, O( a. daccount current book 往来帐簿
+ x4 U* \) o9 l2 n3 i  A8 l$ j3 \account of after-acquired property 事后取得的财产报告
' V6 B1 A. Z* j" J5 w  gaccount of defaulter 拖欠帐目
account payable 应付帐款
& c4 T: e0 A3 Raccount payee only [A/C payee only] 只可转帐；存入收款人帐户
account receivable 应收帐款
2 |4 u+ N0 q. u3 W$ faccount receivable report 应收帐款报表
5 _  ^0 N8 M7 ]5 ?2 Eaccount statement 结单；帐单；会计财务报表
account title 帐户名称；会计科目
' M  N( @5 t1 r6 I3 V. P: `accountant's report 会计师报告
2 g* P1 p5 v% l4 JAccountant's Report Rules 会计师报告规则
2 y8 I# E3 ~: E* E7 vaccounting and auditing procedure 会计与审计程序；会计与核数程序
3 K0 T, R- ?7 T% O# V) v1 d  t+ [# GAccounting Arrangements 《会计安排》
accounting basis 会计基础
) O1 F: z  H' s, ^& t' n0 waccounting by Official Receiver 破产管理署署长呈交的帐目
2 a# ^: @# F. ^) m4 KAccounting Circular 《会计通告》
accounting class 会计类别
5 a. p! H' M8 \accounting date 记帐日期；会计结算日期
accounting for money 款项核算
2 `+ j; A# v% V8 ]6 tAccounting Officer 会计主任
accounting period 会计报告期；会计期
% A7 P7 P4 O2 i1 p0 |accounting policy 会计政策；会计方针
accounting practice 会计惯例
: ^# }/ X; L: U3 x1 b8 paccounting principle 会计准则
# q9 G: q# f' h: y# c+ Baccounting record 会计记录
7 B1 w/ u; [' K0 t6 yaccounting report 会计报告
* U* z9 b% B6 _& gAccounting Services Branch [Treasury] 会计事务部〔库务署〕
4 u% n, N8 x' [. }" n. JAccounting Society of China 中国会计学会
accounting statement 会计报表
) D9 y& }: t3 r% [' x1 V) j) F) daccounting system 会计制度；会计系统
accounting transaction 会计事项；帐务交易
accounting treatment 会计处理
* M& r; C, {) C+ u: g- I* m( D4 Laccounting year 会计年度
9 C' n4 u3 k. T' V; r$ R* t# Aaccretion 增值；添加
( R5 R3 C+ J& X3 N1 Kaccrual 应计项目；应累算数目
" V8 w" O: e- }# I  b- Oaccrual basis 应计制；权责发生制
+ j5 k. T* v) ^7 z8 q- Q; caccrual basis accounting 应计制会计；权责发生制会计
8 B9 a/ Y! S" g; C! X8 ?3 }& v' qaccrue 应累算；应计
accrued benefit 应累算利益
: F8 w, x! B- g  a4 X5 w8 saccrued 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
/ r0 C+ j( ?4 d, s% N4 }1 i6 @1 vaccrued interest receivable 应收利息；应计未收利息
) J/ J" J7 T' \2 _. Gaccrued right 累算权益
9 e0 v) J) K- |6 kaccruing profit 应累算的利润
. W$ S3 ]( k2 F- @- i; ?: S1 ]1 maccumulated fiscal reserve 累积财政储备
' h- }1 A$ ?# |$ raccumulated profit 累积利润；滚存溢利
! ~5 l& r+ Z4 U% p  }& X9 Faccumulated reserve 累积储备
" Y# k7 Y" e! C. qaccumulation of surplus income 累积收益盈余
acquired assets 既得资产
acquisition 收购；购置；取得
acquisition cost 购置成本
3 r# }( @1 H  V! x( \acquisition expenses 购置费用
acquisition of 100% interest 收购全部股权
acquisition of control 取得控制权
$ Z' ]+ e+ ]& j- P6 k  hacquisition of fixed assets 购置固定资产
1 ~2 t  E8 F* L; {8 gacquisition of shell “买壳”
acquisition price 收购价
1 p- B' y4 |1 t. Y) tact of God 天灾
acting partner 执事合伙人
( E8 h' l7 @3 Z: v; N# }active market 买卖活跃的市场；交投畅旺的市场；旺市
active partner 积极参与的合伙人
active trading 交投活跃
+ s- e: m  G" B& z7 Hactual circulation 实际流通
actual cost 实际成本
- T5 Q$ E) {+ f+ X4 O8 Iactual expenditure 实际开支；实际支出
9 p1 D$ ~8 B: Ractual income 实际入息；实际收入；实际收益
actual market 现货市场
actual price 现货价；实际价格
actual profit 实际利润
actual quotation 实盘；实际价位；实际报价
. Q/ L* j9 I: a) A, Z1 G+ C2 y, N# aactual year basis 按实际年度计算
actuals 实货
actuarial investigation 精算调查
actuarial principle 精算原则
9 T; |6 h. E' j- x$ z. Aactuarial report 精算师报告
Actuarial Society of Hong Kong 香港精算学会
, z; v5 F" U) y2 H7 l$ ~8 B( iactuarial valuation 精算师估值
1 g# G- _5 o+ t" J# _# m+ m: iactuary 精算师
ad referendum agreement 暂定协议；有待覆核的协定
- g( p# V7 m" r, X& Jad valorem duty 从价税；按值征税
8 J8 o: }) K: @8 {% K# sad valorem duty system 从价税制
3 ?9 Q0 _, b- Y& d* H3 }# ]  _  y) s4 ^1 mad valorem fee 从价费
8 k$ B! w" c1 a, p0 A4 bad valorem tariff 从价关税
additional allowance 额外免税额
additional amount for unexpired risk 未过期风险的额外款额
additional 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
7 b, n1 p: }7 k+ V/ U: Dadditional dependent parent allowance 供养父母额外免税额
additional provision 额外拨款
additional stamp duty 附加印花税
& w9 P, r$ J- f; Dadditional tax 补加税罚款；补加税款
- s6 d7 F0 F" Y8 jAdditional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
adjudged bankrupt 被裁定破产
! u1 p  Y3 u) {adjudicated bankrupt 裁定破产人
% n: w' A  u" k2 ?! a) Zadjudication fee 裁定费；评定印花税额手续费；评估契据费
7 l" w  r- l- c1 radjudication of bankruptcy 裁定破产；宣告破产
8 _1 C% [! z& t) l" ^+ wadjudication of insolvency 裁定无力偿还债务
adjusted actual 经调整的实数；调整后的实数
' l* l) e8 t% radjusted current assets 经调整的流动资产；调整后的流动资产
% O: h: y6 Q: Uadjusted figure 经调整的数字；调整后的数额
. B$ W! Y7 ^; C6 w: K' fadjusted liabilities 经调整的负债；调整后的负债
1 v! x5 V0 P% N5 w& C1 }adjusted loss 经调整的亏损；调整后的亏损
6 s! @/ Y# E1 o1 ?: O1 c' ?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
% }# b- j1 m! k' Uadjusted 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
2 c+ w& q# j& l7 q" S+ @5 tadjustment 调整；修订；理算〔保险〕
adjustment centre 调剂中心
adjustment lag 调整过程的时间差距；调整时差
$ t/ I" U7 D" v% ?: madjustment mechanism 调整机制
0 p! U; j7 x; s! Nadjustment of loss 亏损调整
adjustment process 调整过程；调整程序
% C5 Y9 W" M2 K! [/ h" z0 w. V8 l4 radjustment range 调整幅度
/ `$ M" [& B) Z5 Wadministered 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
administration fee 手续费；行政费
5 g7 n% g& o# Y9 R6 l6 x( Uadministration in bankruptcy 破产管理
6 I1 h: u) P$ U! [- u; t* f! `9 Vadministration order 遗产管理令
: c- y# ~- T$ B  C2 p& X5 `administrator 管理人；遗产管理人
administrator of the estate 遗产管理人
admission of debt 债项承认书
- D1 o; F( T. hadmission of proof 接纳债权证明
1 P0 c, w+ ?& S9 Qadvance 放贷款项；垫付款项；预支款项；预付款项
% N: f4 C6 M9 d. C# o# ~$ V1 U( ?advance account 暂支帐目；预付款帐户
5 j# [6 f. W4 Qadvance compensation 预付补偿金
advance from shareholder 股东垫款
advance pending reimbursement 预支以待日后付还
advanced economy 先进经济体系
) n5 H/ a% C4 Z' z: i2 j$ s7 `- P1 O5 dadvancement 预付；预付财产
1 k: B! N) j% i+ U+ o# tadvances warrant 垫款令
  @6 y$ M. }) Y7 E$ F: vadvancing 贷出
  L) d7 ^; y! U: Q. u# A9 `" dadverse balance 逆差
, j9 |  Y, M/ c( L8 Yadverse exchange 逆汇
; O0 ?' j. [0 y2 u6 {! B. Yadvertisement addressed to shareholders 在报章刊登的致股东通告
& m3 I9 ^, B( C* e% ~advice for collection 托收通知书
advice of drawing 提款通知书；汇票通知书
( Q7 q9 R5 Y; ]4 V0 h6 vadvice 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〕
Advisory Committee on Diversification 经济多元化谘询委员会
affidavit 誓章；遗产申报誓章
  _; M# L, x1 Oaffidavit of no receipt 述明无收款的誓章
affiliate 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〕
affordability 负担能力
African Development Bank [AfDB] 非洲开发银行
after-acquired property 事后取得的财产
0 x" A/ M6 E1 y3 z  F7 e$ a7 Vafter-hours dealing 市后交易
0 j6 H% |/ y  |# W- Z# }: C8 g$ ~: @after-tax profit 税后盈利；税后利润；税后溢利
/ m9 S* U/ G2 H! Zagency agreement 代理协议
5 R# d2 {* b/ g' ]) j. e( Qagency expenses 代理机构的开支
agency fee 代理费
Agency Law 《代理法》
8 S, p, B) P: W1 `$ t5 c2 ]# |agent 代理人；承销人

& b# B# X3 t9 P7 m4 a7 ?0 V7 o$ t. w
+ ?; G# e, U2 W& O! x# c. z9 vagent of company 公司代理人
agent's fee 代理人费；经纪费
. Y4 c6 o9 Y7 ]4 a, vaggregate 总计；总数；总体数字
aggregate amount 总款额；总额
* y8 @" X8 w7 V* m( Eaggregate 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
aggregate demand 总需求
/ `  V2 j# R5 v' o, _aggregate gross position 总持仓量
aggregate limit 总限额
' S3 S: a% |; b. C7 u* Paggregate of salaries tax 合计薪俸税
% V" G; M* E; t' Gaggregate performance 总体表现；总体业绩
, A' h  }4 x5 u$ n" paggregate supply 总体供应
aggregate surplus 总盈余
aggregate total 整体总额
/ O* K# f9 @( Taggregate value 总值；合计价值
/ _$ Z3 g% V. |1 @aggregated basis 合计基准
aggregated net chargeable income 合计应课税入息实额
7 B9 }+ |( o+ E; f, \9 vaggregation 合并计算；合计；总和
; Q8 D8 g9 ?$ E8 a5 vaggregation of incomes of husband and wife 夫妇入息合并计算
: K5 o) Q& J- ~( x8 N0 v& gaggregation of property 财产的总和
agio 差价；贴水
1 n# d" q4 Z* O) X& G8 ~3 rAgreement 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》
( c) ?4 e* w( w1 K' YAgreement 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》
# |  W# F6 L$ a. }$ AAgreement 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
$ M* L6 A6 g- g# P& a+ t6 kagreement for assignment 转让协议
agreement for sale 售卖协议；买卖协议
9 a5 H( }# X# h4 ^5 lagreement for sale and purchase 买卖协议
7 r. }4 c3 x) B+ O8 P, Uagreement for the payment of interest 支付利息协议
, Z" W4 N  X; _4 \( N. j/ Vagreement for the repayment of money 还款协议
agreement of reinsurance 再保险协议
+ H" i- h! l$ T* N! G5 GAgricultural Bank of China 中国农业银行
air passenger departure tax 飞机乘客离境税
0 M  \9 ]: v# G4 n9 k& _Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
airport tax 机场税
3 ~8 E5 S0 y& i& Nalcohol duty 酒精税
5 Z* E$ [4 N0 I  \& Palienation 让与；让渡；转让
alimony 生活费；赡养费
% {$ H0 \; A$ F# k; v- MAll Ordinaries Index [AOI] 所有普通股指数
" M+ q- l) y/ e8 Ball risks 全险；综合险
! U, m1 e+ X) ]  YAll Sales Record for Stock Market 《股票市场成交报告》
Allied 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〕
  u# T# W: G: ?4 iallocation letter 拨款信件
5 s1 S9 U8 c0 V! t& wallocation of fund 分配款项；预留款项
allocation of profit 利润分配；溢利分配
allocation warrant 拨款令

苍天

allotment 分配；配股
6 F( h: c& k4 I% B: jallotment notice 股份配售通知；配股通知
" W9 E: o; ]+ Kallotment of shares 股份分配
allowable 可获宽免；免税的
- ^& ^# Y2 c) E" i" @. F8 zallowable business loss 可扣除的营业亏损
allowable expenses 可扣税的支出
/ z6 x& @. k" @" \1 z& |allowance 免税额；津贴；备抵；准备金
allowance for debts 债项的免税额
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
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
. c( @& L& |3 w3 Y6 b) A6 @# {9 ballowance for repairs and outgoings 修葺及支出方面的免税额
* c$ H' w  I4 [; W$ N  Mallowance to debtor 给债务人的津贴
  H! [6 [# w# N( F7 z4 malteration of capital 资本更改
alternate trustee 候补受托人
amalgamation 合并
" c# B/ W! `! Jambit [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
amended valuation 经修订的估值
American Commodities Exchange 美国商品交易所
American Express Bank Limited 美国运通银行
5 L$ C7 Y$ ^& P" i0 Y2 _American Stock Exchange 美国证券交易所
amortization 摊销
amount due from banks 存放银行同业的款项
( o& I( ?/ Z: @2 namount due from banks abroad 存放海外银行同业的款项
  F$ J2 L4 z* n7 n5 i: _' e1 }3 V& r# Ramount due from holding companies 控股公司欠款
- d5 }  P6 R% O% x  x6 ~amount due from local banks 存放本港银行同业的款项
amount due to banks 银行同业的存款
amount due to banks abroad 海外银行同业的存款
% g5 {: g0 ?4 n0 K/ Iamount due to holding companies 控股公司存款
amount 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
! ?1 O* h9 P: c% M$ Tamount for note issue 发行纸币的款额
amount of bond 担保契据的款额
, z8 o" g. O6 d3 D! e# k* mamount of consideration 代价款额
3 \1 r- r7 L  r% W5 Tamount of contribution 供款数额
amount of indebtedness 负债款额
amount of principal of the loan 贷款本金额
amount of rates chargeable 应征差饷数额
/ `/ t$ y6 m  b% B. H1 A7 n  pamount of share capital 股本额
amount of sums assured 承保款额
amount 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
  D- P7 B$ J' hAmsterdam Stock Exchange 阿姆斯特丹证券交易所
5 t1 Q" P  ]9 U. n+ h! canalysis 分析
ancillary 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
9 `6 M, M3 @+ r  T' Uannual allowance 每年免税额；年积金；年度津贴；年津
' V7 G) [. |  c  ]- E* \; yannual balance 年度余额
annual disposable income 每年可动用收入
# [  D$ J% t4 `5 Yannual estimates 周年预算
annual fee 年费
annual general meeting 周年大会
% U1 P% I4 P% c2 Pannual 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
annual report 年报
) Y, [% s6 z0 J2 EAnnual Report on the Consumer Price Index 《消费物价指数年报》
5 {7 w- H! T/ T8 P" |annual 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
" {8 T! K2 i( ~6 L; _) U& i' Qannual roll-forward basis 逐年延展方式
annual salary 年薪
; U8 `' a  C$ P7 q6 t0 Uannual statement 年度报表；年度决算表
. L3 @. e: P" H$ Y' MAnnual 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
9 ~1 n: f% d5 ]: u/ Oannuitant 年金受益人
+ s3 c) c% n/ b# f( u" J6 yannuity 年金
# i  {% ?; u* dannuity contract 年金合约
annuity on human life 人寿年金
antecedent debt 先前的债项
7 O" _2 @3 [$ vante-dated cheque 倒填日期支票
. c( T7 A% Y0 j/ Y' \  _* h# x- canticipated expenditure 预期开支
anticipated net profit 预期纯利
. v" Y% x5 l7 P- |; ]& fanticipated revenue 预期收入
, M& o6 E( W4 j1 ^anti-inflation measure 反通货膨胀措施
anti-inflationary stance 反通货膨胀立场
2 P- q/ w5 j2 w- U" Xapparent deficit 表面赤字
; g. @$ \4 ?) Z- Uapparent 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
appointed actuary 委任精算师
: N5 d$ D- y* K: ~' Y8 T% xappointed 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
( A0 h+ \% n+ P% E- @Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
* S- ^" k" N  e7 I3 B9 tapportionment formula 分摊方程式
! A  @/ ]3 o6 s! \: x% g# u2 Iapportionment of estate duty 遗产税的分摊
appraisal 估价；评估
appreciable growth 可观增长
appreciable impact 显着影响
. M  C$ `9 R  g; i, t8 K3 Q% t1 qappreciable increase 可观增长
appreciation 增值；升值
appreciation against other currencies 相对其他货币升值
0 a+ ~# e5 l: w0 \appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8 H3 }# ?+ n5 ?1 j3 f8 E. R5 e7 K0 p$ vappreciation tax 增值税
/ r$ e0 y" M% {1 r2 d5 u; _appropriation 拨款；拨用；拨付
- j6 |9 {8 F' _, J, m0 x9 Bappropriation 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
2 z7 ^1 }- y/ ~# ^+ Bapproved budget 核准预算
approved charitable donation 认可慈善捐款
% d' r  @* |+ y0 M0 s- a* f; Xapproved charitable institution 认可慈善机构
approved currency 核准货币；认可货币
- t4 M5 q* u1 h; Gapproved 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
0 o2 z5 v" d9 g' Rapproved 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
4 u/ ]& u3 n, h7 a2 n  mapproved 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
* u% F8 J* W" _arbitrage 套戥；套汇；套利
arbitrageur 套戥者；套汇者
arbitrary amount 临时款项
# D+ V: r0 i  p/ V: \" p5 |7 oarrangement 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；逾期未收的帐项
7 {* |/ r5 N6 p' x- Uarticles of association 组织章程；组织细则；组织章程细则
( O! R  O7 E* x; B6 E- Z; ?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
: N) w& }$ _3 ~" U! v' Z8 c/ gAsian Development Bank [ADB] 亚洲开发银行〔亚银〕
Asian Development Fund [ADF] 亚洲发展基金
$ e1 |9 D) S& _" q  ~$ O. FAsian dollar bond 亚洲美元债券
* m9 L5 k8 c4 E/ j7 l8 yAsian dollar market 亚洲美元市场
Asian dollar rate 亚洲美元利率
* m" Z, o/ r9 }( |( o! I' ~Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
( h2 A( `0 q% D! ?* y+ ?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
+ b4 }' ?' n- P: n7 a0 Nassessable loss 应评税亏损
5 Z) m8 \* C/ Nassessable profit 应评税利润
assessable value 应评税值
8 S3 u2 O3 }% d4 W6 xassessed 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
2 B3 Y2 v2 p0 F  c. B5 w" ]% K& |" zAssessor 评税主任
asset price bubbles 资产价格泡沫
asset-backed securities 具资产保证的证券
- g* ?* @% s; dassets accretion 资产增值
" o9 W4 D$ Y2 A5 K0 |8 D  r5 Q4 eassets and liabilities 资产与负债
  v, I& |5 n! c* M6 @3 zassets betterment statement 资产递增表；资产改进表
% H6 o  w9 N' _3 f' T$ ?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
2 R+ P2 n$ {5 ^assets pledged as security for liabilities 用作负债抵押的资产
assets portfolio 资产投资组合
% P. C0 V. y0 e% ?% j, Kassets price 资产价格
! a8 `+ c4 W# W5 h5 f# eassets quality 资产质素
2 t: U) U6 M7 o% Y2 K# Dassets realization 资产变现
assets refinancing arrangement 资产再集资安排
9 A" ?6 ^1 V8 q% K6 nassets securitization 资产证券化
9 O9 W2 p- W/ a( m0 k. Rassets situated outside Hong Kong 在香港以外地方的资产
assets stripping 削减资产；拆卖资产
9 E5 o1 j8 U- a$ z. Passets value 资产值
assignee 承让人
! @' U4 R3 K" e, j% Z: F8 ]/ Zassignment 转让；转让书；转让契
. ]1 p9 |% p6 q8 v6 b( o% I# Sassignment 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
. O( n; }3 w. s+ P' w/ Kassociate member 附属会员
( |/ S: Z0 q& d2 T" X& ^9 T$ Kassociated body corporate 相联法人团体
0 Z& y6 \- M$ f& V/ H$ w- r  v0 cassociated company 相联公司；联属公司
associated corporation 相联法团
6 O/ R9 F* n. w1 x% {& d/ z9 |, O; YAssociation of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕
4 _$ W/ O  z4 `Association of Futures Exchange Brokers 香港期货经纪协会
" @" r* d- B, Y7 sAssociation of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
) `1 g% y0 e) @: U& t+ massociation of underwriters 承保人组织
$ i: ]$ n; \) A$ x7 ?# R, Xassumption of control 接管
) Z9 e/ H% A7 l- |2 tassurance 担保；保险；转易；转易书
' w8 ^2 E( H, {3 Oassurance of interest 权益的转易
7 Z/ N6 i# B( k$ f/ Bat 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
" |. b; I/ g% Q5 ]2 Y/ D1 Yat a premium 按溢价计算；按升水价格计算
& G' S+ S9 ^$ D2 Mat 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
7 C' }' D& a* b4 ^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
3 b& h  |1 q3 v% F1 kat 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
6 O0 t( {3 h" ^( D5 |at the close 按收市盘
) @1 A, q( M% `+ d) p  jat the opening 按开市盘
attestation 见证；见证条款
at-the-money option 平价期权
6 D1 H; V5 M0 [4 gattorney 受权人；受托代表人
attornment 新拥有人承认书
! ]7 I* f4 {+ r8 \/ H% oattributable profit 可归属利润
+ Q) y2 Y3 r% lattributable share value 可归属股份价值
Auckland Stock Exchange 奥克兰证券交易所
. u8 \3 D; z# z3 R$ B* ?5 }  k" |( nauction 拍卖
auctioneer 拍卖商
4 z9 Y* Q! y+ t" Paudit 审计；核数
: F- [6 A+ G# I8 h- p9 WAudit 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〕
" l* p; s7 U0 K+ Maudit 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
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
0 w, B1 Z, T% s; T# \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
3 \6 J; a3 j  M$ I, FAustralia All Ordinaries Index 澳洲所有普通股票指数
4 U* O) H( d6 P: o: iAustralian Dollar [AUD] 澳元
$ W. \( j! t# nAustralian 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
* e& l0 t  W& F1 _8 O& X5 n  ZAustralian Stock Exchange 澳大利亚证券交易所
Austrian Schilling [ATS] 奥地利先令
1 M5 q8 d7 h+ S% p' |, Z1 `5 G8 Lauthentication 认证；鉴证
authority to purchase 委托购买证；委购书
. r7 _9 j8 M& d3 ?3 G: J6 U+ a" ^authorization 认可；核准；授权；授权书
authorization by direction 指示授权
6 D6 f* k, N( m# n4 @" zauthorization 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
& a8 @3 _0 o2 q, ?  i/ [authorized capital 法定资本
authorized clerk 出市员
$ [# C( p$ F0 p% Y8 [8 Bauthorized dealer 认可交易商
authorized financial institution 认可财务机构
) K9 \# O; {& g6 O4 g0 Gauthorized fund 认可基金
/ @# K- ^/ C4 ^authorized fund house 获授权的基金公司；认可基金公司
9 ]* I8 p* y" l' Zauthorized 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
7 m% h& U7 w, U1 n) Yauthorized representative 获授权代表
: l/ K+ {( b$ Pauthorized share capital 法定股本
, i$ U& H% o' r! X7 Jautomated quotation system 自动报价系统
( Z& h8 ?1 P' S% x+ LAutomated 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〕
- Y9 }9 Q6 H) lautomatic adjustment mechanism 自动调整机制
automatic adjustment system 自动调整系统
  N8 i( {4 z$ S% m8 w3 NAutomatic Clearing House 自动票据交换所
' r9 w! k+ u$ Lautomatic exchange rates accumulation system 自动化汇率累集系统
: I& [1 J. D0 y2 E4 _) sAutomatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
: n# a: Q; X- Hautomatic teller machine [ATM] 自动柜员机
( b) @5 ]$ q' }$ Y  kautopay 自动转帐
: u, @; v; h, G5 K7 u. z/ wavailable assets 可用资产
available fiscal reserve 现存财政储备
3 }9 b7 ^' E! d! uavailable profit 可用利润
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/ s  _' a  m. P3 b. Saverage 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
0 w9 T9 O! y" W' t. {average of relatives 相对价格平均数
average price 平均价格
$ @' G2 A# g3 e6 g1 B1 b8 @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
9 f" R+ E% R: `8 q- W% N$ C5 gaverage revenue 平均收入；平均收益
$ D$ {1 Y" t( [0 W% v% Oaverage stock 平均库存；平均存货
' `. X; ]/ S, {! j) Saverage yearly rent 平均年租
avoidance of double taxation 避免双重课税
. i! ^5 j0 y3 g* D, y) Wavoidance 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!
0 r9 r7 H2 H# ]" G7 C, W:)  :) :)