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
. U8 I. v- x1 X6 cabatement of tax 减税；减扣免税额
ABN AMRO Bank N.V. 荷兰银行
5 O9 ]7 e1 `$ e% e# labove-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
; l! r# a" u; u  f, c/ B: A: eABSA Asia Limited 南非联合亚洲有限公司
absolute change 绝对数值变更
! P3 Y  @( i. v* |absolute expenditure 实际开支
absolute guideline figure 绝对准则数字
1 {9 h# U4 a4 ?9 K8 N1 \8 habsolute interest 绝对权益
. ~. ]! `8 P6 v/ uabsolute order of discharge 绝对破产解除令
1 P" ^4 s  x, q. V( o2 E7 E% ~absolute profit margin 绝对利润幅度
absolute value 实值；绝对值
absolutely vested interest 绝对既得权益
- e1 ]# f& d2 o  X( `8 d9 labsorbed cost 已吸收成本；已分摊成本
! T3 L" z7 D$ T- ^' `2 Uabsorption 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
3 f- e* B* K1 h9 t: J3 R3 o( M$ oacceptable form of reciprocity 合理的互惠条件
acceptable rate 适当利率；适当汇率
+ k% |- p" h6 |7 S7 ]: {acceptance agreement 承兑协议
+ v8 u- c% `! u, a" W2 C7 wacceptance for honour 参加承兑
/ s- n. U# ^2 B. ]/ zacceptor 承兑人；接受人；受票人
2 b5 l) q4 S* Z' |( ^; m, z: I) Kacceptor 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
accident insurance scheme 意外保险计划
accident year basis 意外年度基准
) H, ?! x: e" z! l# faccommodation 通融；贷款
3 J. p1 S4 w2 N. jaccommodation bill 通融票据；空头票据
; N: |, o/ B3 d3 G  h- iaccommodation 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
- }8 @1 ]2 m" z5 l' i/ ]account of after-acquired property 事后取得的财产报告
' F* \4 v! \& d/ [account of defaulter 拖欠帐目
4 D: Z) q/ x* R/ Haccount payable 应付帐款
/ D# U2 A4 S9 p# w0 w2 ]account payee only [A/C payee only] 只可转帐；存入收款人帐户
2 u) l, R6 h" B2 baccount receivable 应收帐款
5 V% M9 q/ d9 X7 t$ x% ~account receivable report 应收帐款报表
1 x6 u, o( m8 o% Jaccount statement 结单；帐单；会计财务报表
account title 帐户名称；会计科目
$ o1 P2 V: R2 ]1 d: [/ Uaccountant's report 会计师报告
Accountant's Report Rules 会计师报告规则
accounting and auditing procedure 会计与审计程序；会计与核数程序
" @% Y/ M9 o: {( d8 n5 [7 g1 H  E* cAccounting Arrangements 《会计安排》
accounting basis 会计基础
accounting by Official Receiver 破产管理署署长呈交的帐目
Accounting Circular 《会计通告》
' V/ V& d' ~% p* C+ t1 Yaccounting class 会计类别
. a& m% C5 a, }" Eaccounting date 记帐日期；会计结算日期
- S1 q/ T0 t3 d; Z2 X4 Jaccounting for money 款项核算
4 x, `+ Q- y( C$ YAccounting Officer 会计主任
' p8 B: j% q& ~1 r0 D. Haccounting period 会计报告期；会计期
- r. H1 v- [7 _- q% n# paccounting policy 会计政策；会计方针
, O8 f7 K0 ?  [1 N; {% @accounting practice 会计惯例
accounting principle 会计准则
: T, F3 w# {* a9 J7 taccounting record 会计记录
( f- ^/ f, g2 M/ S  x' }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
accounting statement 会计报表
+ ~* A" H( Z- K! g* B- Vaccounting system 会计制度；会计系统
# k' V. R9 ~( p* F9 G' M. _accounting transaction 会计事项；帐务交易
accounting treatment 会计处理
2 N7 z! E- O; {" faccounting year 会计年度
: n2 [- P7 [: |4 p# F' U8 Raccretion 增值；添加
accrual 应计项目；应累算数目
  n! u' n3 I4 S5 z/ _accrual basis 应计制；权责发生制
2 U3 t+ m6 y+ R8 k1 Eaccrual basis accounting 应计制会计；权责发生制会计
accrue 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
3 I* |0 _% D7 d4 L* a& Iaccrued expenses 应累算费用
8 @! j: A6 o: K+ Faccrued interest payable 应付利息；应计未付利息
accrued interest receivable 应收利息；应计未收利息
, _2 Z/ _* x) c  y, c3 raccrued right 累算权益
accruing profit 应累算的利润
" \1 B- Z2 ~1 k" taccumulated fiscal reserve 累积财政储备
accumulated profit 累积利润；滚存溢利
accumulated reserve 累积储备
accumulation of surplus income 累积收益盈余
acquired assets 既得资产
: u" o$ v1 @" ~; R3 Pacquisition 收购；购置；取得
2 A/ c9 \/ q" tacquisition cost 购置成本
acquisition expenses 购置费用
- R: }! b. ^7 W5 c9 |/ dacquisition of 100% interest 收购全部股权
; w4 C# C2 |2 U0 b+ t2 nacquisition of control 取得控制权
acquisition of fixed assets 购置固定资产
acquisition of shell “买壳”
. i" `1 O$ O, w8 j) Z4 g- `: M0 H/ qacquisition price 收购价
act of God 天灾
5 N. _+ @. l# T9 racting partner 执事合伙人
active market 买卖活跃的市场；交投畅旺的市场；旺市
$ X: Q, k+ E1 Q2 ~/ A% ]4 g/ \active partner 积极参与的合伙人
active trading 交投活跃
actual circulation 实际流通
. e9 H: a. h/ W- yactual cost 实际成本
+ O! o2 x% }9 H. ^actual expenditure 实际开支；实际支出
actual income 实际入息；实际收入；实际收益
actual market 现货市场
4 s# w: e$ p5 I+ o5 q, Hactual price 现货价；实际价格
* v" m( x* X5 v. l1 y& \% mactual profit 实际利润
, h, F! _8 Q$ z6 Oactual quotation 实盘；实际价位；实际报价
actual year basis 按实际年度计算
$ W6 g" \' N4 }* G1 nactuals 实货
actuarial investigation 精算调查
) m3 Z+ j7 V* ~: ]actuarial principle 精算原则
; ~8 R. ]9 I" N& L6 wactuarial report 精算师报告
7 u2 i( f. y0 JActuarial Society of Hong Kong 香港精算学会
actuarial valuation 精算师估值
actuary 精算师
ad referendum agreement 暂定协议；有待覆核的协定
ad valorem duty 从价税；按值征税
' W, k+ ?; g, b' C( Y: |3 ?ad valorem duty system 从价税制
! ~) V% K/ z; m9 R: J5 q& C: j4 Dad valorem fee 从价费
6 T0 t8 m& V% c4 g1 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
3 s. @( e9 ?8 L7 D4 b/ Madditional 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
additional dependent parent allowance 供养父母额外免税额
, b, Q: z8 z- o6 a/ B+ Xadditional provision 额外拨款
additional stamp duty 附加印花税
- ]2 e3 `5 ]5 {additional tax 补加税罚款；补加税款
# w/ l2 ^' N) z( F3 HAdditional 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
adjudicated bankrupt 裁定破产人
+ [0 u! j. _- `# T) wadjudication fee 裁定费；评定印花税额手续费；评估契据费
# L$ b3 i% |& G; Iadjudication of bankruptcy 裁定破产；宣告破产
: V. B+ _1 @1 ~3 s7 W6 vadjudication of insolvency 裁定无力偿还债务
' k4 Q3 _8 i' x5 n9 n( Zadjusted actual 经调整的实数；调整后的实数
adjusted current assets 经调整的流动资产；调整后的流动资产
adjusted figure 经调整的数字；调整后的数额
! j/ I7 o3 \: xadjusted 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
# w! v& t. E; I+ ^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
1 A& g; P' _: W, p* Badjusted 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
+ d" X; C) g5 b9 K* I0 Hadjustment 调整；修订；理算〔保险〕
  W( X! |& ?/ j) }% D, e1 R( ^adjustment 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
2 r! g& j1 P) {  z( v& p6 R" ?adjustment of loss 亏损调整
adjustment process 调整过程；调整程序
. Z) P# j" W* Q3 U# y# Uadjustment range 调整幅度
" m" j( @: I: fadministered 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〕
& u8 z' t) a" f& G! Q0 x" oadministration expenses 行政费用
$ i& d/ q  ~* |3 I8 ladministration fee 手续费；行政费
administration in bankruptcy 破产管理
administration order 遗产管理令
administrator 管理人；遗产管理人
administrator of the estate 遗产管理人
: `- M! T! r4 W' O: fadmission of debt 债项承认书
admission of proof 接纳债权证明
" q# y2 I. c- H: O4 _( badvance 放贷款项；垫付款项；预支款项；预付款项
advance account 暂支帐目；预付款帐户
advance compensation 预付补偿金
8 L5 i  u0 d: Ladvance from shareholder 股东垫款
; m3 V3 \. F% V* d; h( s1 ~, ^advance pending reimbursement 预支以待日后付还
advanced economy 先进经济体系
advancement 预付；预付财产
advances warrant 垫款令
7 p: `5 |' }, c2 Qadvancing 贷出
adverse balance 逆差
* S: S* ^" E1 r: ?. b  cadverse 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
% C" x8 G( K5 Hadvice of drawing 提款通知书；汇票通知书
, O* d8 K, E7 j& e+ w0 x. x: Padvice of payment 付款通知
  o3 Q1 b9 ~* F# z; yAdvisory 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
: ~7 X+ ]5 R+ S4 uaffidavit 誓章；遗产申报誓章
affidavit 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
2 }. B1 p' n" p5 d! xaffirmation [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
" t! N% X4 h* B, J- e6 Hafter-acquired property 事后取得的财产
9 y* l, b' R$ c4 f$ k# {after-hours dealing 市后交易
after-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
4 G0 R" P/ ^$ G$ U8 @! I% C  Ragency fee 代理费
: }. Y2 X7 P8 y5 I$ d. n/ R% GAgency Law 《代理法》
agent 代理人；承销人
, A7 r; t2 g. h$ t! C, e/ y* |. n* Z0 m
3 k4 {% m9 R( N4 y
agent of company 公司代理人
9 j& i" X* t: W# }agent's fee 代理人费；经纪费
aggregate 总计；总数；总体数字
aggregate amount 总款额；总额
aggregate 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
1 j6 _+ c! E1 p. Z5 [0 h5 zaggregate demand 总需求
aggregate gross position 总持仓量
aggregate limit 总限额
aggregate of salaries tax 合计薪俸税
$ ~2 Z) B+ m: Y' d; `aggregate performance 总体表现；总体业绩
! S! K  r' U% O8 Naggregate supply 总体供应
) J+ B0 x7 n/ m0 ]$ [5 Naggregate surplus 总盈余
& L( w' c' U9 v5 u5 maggregate total 整体总额
% z. D/ |/ A7 K; l5 kaggregate value 总值；合计价值
+ R& F5 G* X: g0 Paggregated basis 合计基准
aggregated net chargeable income 合计应课税入息实额
* l$ C# K7 N; a1 daggregation 合并计算；合计；总和
1 h5 _# x( R2 U/ w0 R% vaggregation 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
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》
* A5 b9 s( i6 ^  G9 T3 t- n( Z, A+ \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》
) q" n) J+ n* p. _  g" Xagreement for a settlement 授产协议
. f  A' T, Q$ [/ w* o6 a+ tagreement for assignment 转让协议
5 M, `: |) [! H% p3 V/ cagreement 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
# J. Y/ n5 H1 @/ xagreement for the repayment of money 还款协议
agreement of reinsurance 再保险协议
' R4 E6 K. n- LAgricultural 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
0 F0 |( ]9 r3 {6 Palcohol duty 酒精税
9 C" G, {5 E, \  e" A  ralienation 让与；让渡；转让
alimony 生活费；赡养费
( s. |' p" z. a( Z% ~" f; U( X7 sAll Ordinaries Index [AOI] 所有普通股指数
all risks 全险；综合险
8 a! F8 d2 |* q/ RAll Sales Record for Stock Market 《股票市场成交报告》
- [* A9 Y) @" q1 B: m- cAllied Capital Resources Limited 新联财务有限公司
7 D3 ?$ P/ M4 o0 |* h; ?% oall-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
% o& @& w& Q% s! Q; K  c5 lallocation of profit 利润分配；溢利分配
% |8 L1 [* _9 p  G7 P6 K5 `& t" t- ?$ Ballocation warrant 拨款令

苍天

allotment 分配；配股
allotment notice 股份配售通知；配股通知
allotment of shares 股份分配
& d# h* O  f6 W8 ^, Lallowable 可获宽免；免税的
+ Q% m; \* N5 ^& G, @allowable business loss 可扣除的营业亏损
) N: W* a+ r$ O# t& N( @allowable expenses 可扣税的支出
8 w, x% p0 Q' }* `- U+ hallowance 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
+ t# h, H* Y2 [0 Iallowance for funeral expenses 殡殓费的免税额
( }3 [4 h5 |. l) e  b4 H2 L8 tallowance for inflation 为通货膨胀而预留的款项；通胀准备金
allowance for repairs and outgoings 修葺及支出方面的免税额
allowance to debtor 给债务人的津贴
alteration of capital 资本更改
alternate trustee 候补受托人
  k4 ~2 Z, ~/ w. C+ u5 `amalgamation 合并
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
  ?0 D1 x" \& O4 W- kambit of charges 征税范围；收费范围
3 d( @8 \; Z' u: ~amended valuation 经修订的估值
5 L7 a( Z: r& d" `( |American Commodities Exchange 美国商品交易所
American Express Bank Limited 美国运通银行
$ d+ x8 N8 [  u7 s4 @- ~  tAmerican Stock Exchange 美国证券交易所
- K. V) ^% t: z( w8 eamortization 摊销
. ^& @, J1 H; Wamount due from banks 存放银行同业的款项
* ?3 Z* z4 i" O# t9 Zamount 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
& o* ~, E6 {  L0 Mamount due to banks 银行同业的存款
amount due to banks abroad 海外银行同业的存款
amount 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
6 a* V' p$ j" u' H6 V6 l& B; tamount for note issue 发行纸币的款额
amount of bond 担保契据的款额
+ X$ O' O7 {. J; M, Tamount of consideration 代价款额
amount of contribution 供款数额
amount of indebtedness 负债款额
. `7 _: [' ~4 W$ W' Iamount of principal of the loan 贷款本金额
. }" {5 z- ~5 j) E+ hamount of rates chargeable 应征差饷数额
2 [3 k7 r1 ]+ D* Hamount of share capital 股本额
+ E4 z, F: k0 P+ Famount of sums assured 承保款额
amount of variation 变动幅度
2 ]4 |4 |4 O2 W5 m: Z; A6 L& camount of vote 拨款数额
3 J/ \8 v; n3 H( [: u6 Iamount 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
ancillary risk 附属风险
7 ^/ M0 M1 |( |% T; Pannual account 周年帐目；周年帐目报表；年度决算；年结
; g( _6 Q6 r! X4 H6 dannual accounting date 年结日期
5 j. `5 R) {$ x5 Q' G5 @/ Pannual allowance 每年免税额；年积金；年度津贴；年津
, C' m6 v5 C5 K3 @' z( jannual balance 年度余额
' _5 B. H4 G# ?* ~5 |7 @( v1 ^. cannual disposable income 每年可动用收入
annual estimates 周年预算
annual fee 年费
3 f% E& w4 v, A- H7 @6 dannual general meeting 周年大会
annual growth rate 年增率；每年增长率
6 C8 _! f6 A0 h- \, }1 S! dannual long-term supplement 长期个案每年补助金
, r4 L* Y! I  ^& q! aannual pensionable emolument 可供计算退休金的年薪
annual report 年报
Annual Report on the Consumer Price Index 《消费物价指数年报》
annual return 周年报表；周年申报表；每年报税表格
. z. Q0 ^- ~6 }& G+ d. p- p" bAnnual Return Rules 《周年报表规则》
annual review of consumer prices 每年消费物价回顾
' D$ \+ S' J, N/ g0 Zannual roll-forward basis 逐年延展方式
annual salary 年薪
. l- B7 Z' D/ S! Yannual statement 年度报表；年度决算表
5 G! O4 O# `4 gAnnual 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
annuitant 年金受益人
' K) o$ {  T: ~  H4 Rannuity 年金
% p2 ]* @" T" @1 o7 Fannuity contract 年金合约
8 X. Z2 ~/ P6 m5 l4 pannuity on human life 人寿年金
antecedent debt 先前的债项
6 S6 G, b# k6 V  y9 s- [5 ~ante-dated cheque 倒填日期支票
  @0 {% S+ C3 ]6 vanticipated expenditure 预期开支
anticipated net profit 预期纯利
' |8 t0 d& Z  Y: G2 }anticipated revenue 预期收入
anti-inflation measure 反通货膨胀措施
3 h, i, f' p$ ]7 m* {1 [' a; Xanti-inflationary stance 反通货膨胀立场
apparent deficit 表面赤字
8 k) _* R+ }. i( n7 V5 gapparent financial solvency 表面偿债能力
apparent partner 表面合伙人
: c5 v5 Q- w: A3 D- [; Bapplication for personal assessment 个人入息课税申请书
application of fund 资金应用
( A, D0 s, b& d  J* N5 vapplication 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
/ n' V9 W- |/ g; D! ]% L( Aappointed actuary 委任精算师
  O5 e5 ^; s: E. f3 jappointed auditor 委任核数师；委任审计师
appointed trustee 委任的受托人
" N. {; B9 }4 L% kappointer 委任人
7 H2 Y, R- a' f, Y2 h% y7 F8 U" _apportioned pro rata 按比例分摊
7 I5 C5 z) e! rapportionment 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
  Y7 S' _! Z9 z  D: g3 c# yappraisal 估价；评估
, M* o6 |8 a% |- G5 [* P  mappreciable growth 可观增长
6 X8 E; s2 e( kappreciable impact 显着影响
3 V- K# u+ B& l' u8 c% Wappreciable increase 可观增长
. l  g  Q! ]: F1 Y; w/ Dappreciation 增值；升值
  M  `9 L# s$ s& e5 ?6 Lappreciation against other currencies 相对其他货币升值
1 j) h+ X  F3 Sappreciation of the exchange value of Hong Kong dollar 港元汇值上升
( A9 q4 }" y+ z% j9 @  I5 |, {! Iappreciation tax 增值税
" g/ x" M2 S' o7 q1 [# S: jappropriation 拨款；拨用；拨付
appropriation account 拨款帐目
Appropriation Bill 拨款法案
( ^, I" S( R3 s8 k% X  N0 Xappropriation-in-aid system 补助拨款办法
- H3 Z, r+ Y" P' D) \. |approved assets 核准资产
approved basket stock 认可一篮子证券
approved budget 核准预算
1 a4 }6 _; q2 e1 y. wapproved charitable donation 认可慈善捐款
! H0 x. G4 L! Y2 o& [approved charitable institution 认可慈善机构
- {( I! v) Z( p: |( Gapproved currency 核准货币；认可货币
% l4 ]* r$ a$ {2 |approved estimates 核准预算
9 s+ F2 c# [' u2 ^5 ~6 capproved 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
" t9 {! V9 @+ H( A/ Xapproved pooled investment fund 核准汇集投资基金
8 K0 K0 ~3 B5 {9 p$ japproved provident fund scheme 认可公积金计划
approved provision 核准拨款
3 o% x. P( o& D) E7 P1 O8 d! @. tapproved 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
; p  f9 S+ @$ F. r# ?approved subordinated loan 核准附属贷款
$ E0 B7 k" m; A! f6 X  |arbitrage 套戥；套汇；套利
6 l! _$ `- N2 z: Iarbitrageur 套戥者；套汇者
arbitrary amount 临时款项
arrangement 措施；安排；协定
0 d! g' F* H5 h# k5 v- Earrears 欠款
arrears of pay 欠付薪酬
* j2 i. q( C0 ]5 d+ Sarrears of revenue 逾期未收税款；逾期未收的帐项
- R% l+ g: k" R' ~, n5 uarticles of association 组织章程；组织细则；组织章程细则
0 m& t9 s) n1 y/ S. [Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ascertainment of profit 确定利润
' H) |+ C" h# I"Asia Clear" “亚洲结算系统”

苍天

Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4 e, m6 T, ?5 b* f: E5 KAsian Development Bank [ADB] 亚洲开发银行〔亚银〕
/ l8 w  s" Y) x* n; O, G3 OAsian Development Fund [ADF] 亚洲发展基金
Asian dollar bond 亚洲美元债券
/ o+ ?# t) Q9 Q9 N, }. B+ r- `( oAsian dollar market 亚洲美元市场
8 y0 V/ V4 |, B2 v& g/ MAsian dollar rate 亚洲美元利率
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
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
  ]' D" w- z, c2 ^8 Zassessed profit 估定利润
assessed value 经评估价值
* e2 Q6 K1 m7 Y, zassessment 评税；评定；估价；评税单
- e+ i8 }' ^4 f9 d1 H% o6 dassessment 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
! L; Q4 b& Q: f: V0 b5 l6 I7 UAssessor 评税主任
) d  y* j0 Y! p0 H6 G5 fasset price bubbles 资产价格泡沫
asset-backed securities 具资产保证的证券
' v- S) o2 h) \( G% I0 ~. \assets accretion 资产增值
+ _6 r6 T+ W0 {; Zassets and liabilities 资产与负债
4 q6 F- A6 y9 massets 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
# X9 Z" O$ {0 H. hassets pledged as security for liabilities 用作负债抵押的资产
assets portfolio 资产投资组合
, b  I# T# S8 b, Nassets price 资产价格
% C+ W5 V" U/ T1 p0 w3 uassets quality 资产质素
assets realization 资产变现
  x, p! U( k9 o7 d+ {# Bassets refinancing arrangement 资产再集资安排
% t3 p: |0 O' f: u! X6 x" ]! V! \assets securitization 资产证券化
7 Z- s* j2 A3 J7 D# ]) I. Tassets 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
& |" B+ C- v) ~8 }; h3 M( Cassignment of interest 权益转让
assignment of letters patent and trade mark 专利证书及商标转让
( Q5 B! l' Q, Z( F8 Jassignment of property 物业转让；物业转让书
0 U& ^6 _) u0 A6 o) k8 V8 {assignment right 转让权
2 Q: x% \' ?2 V6 M, b0 O; u: S. eassignor 转让人
% ]6 K! I! w6 R) s4 H: Xassociate 有联系的人；有关连人士；相联者；合伙人；联系人
' ~. k) n. g% x: R8 XAssociate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
* L8 W) P$ b  k/ |0 Massociate member 附属会员
associated body corporate 相联法人团体
# n" M- b6 _0 vassociated company 相联公司；联属公司
; d* \" p5 f: n, V* [, ?! k& Rassociated corporation 相联法团
$ Q/ v- S: J+ ^: D; QAssociation 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〕
& l8 U. w- x/ W: V' @# wassociation of underwriters 承保人组织
assumption of control 接管
" ^1 h2 q! Y8 X% ~  h! |$ ~assurance 担保；保险；转易；转易书
: H. {1 O/ k$ X7 Uassurance of interest 权益的转易
at 19XX price 按一九ＸＸ年价格计算
' n+ q$ R8 G7 M4 V9 y& m5 g+ fat a discount 按赔价计算；按贴水价格计算；打折扣
; b  X' o$ f4 z* ]4 c* c3 fat a premium 按溢价计算；按升水价格计算
' A/ X( ^. B3 z" O% z5 X  ]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
% y; M) V* r+ ?  o. Pat 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
0 I# T3 F; ?* Bat money-of-the-day price 按付款当日价格计算
$ }" Z3 W  s) iat or better 按指定或较佳价位〔买卖指令〕
at par 按面值计算；平价
3 b  `( \! j- K- Sat sight 见票即付
at the close 按收市盘
  X# o( Q7 q2 R% R6 Iat 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
( w4 s1 v; s$ ~3 A% Gattributable profit 可归属利润
+ L$ ~  @6 @; R0 g! Wattributable share value 可归属股份价值
Auckland Stock Exchange 奥克兰证券交易所
) ~9 v5 V& D3 [! t8 G9 y% tauction 拍卖
7 d1 K) c0 d$ t& y5 iauctioneer 拍卖商
* U! j- n' {! b9 w6 F0 G; eaudit 审计；核数
; L: y( n  L: }) @2 RAudit Commission 审计署
: Q9 s. g3 Q* H6 c* J& t2 dAudit 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〕
+ s7 X  S$ l: |# o/ Raudit review 帐目审查
& _/ Y3 m8 W) }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
1 c& k5 O* c' P7 ?4 kaudited balance sheet 经审计的资产负债表
; l' o: l2 ?+ F8 B: L# Tauditor 核数师；核数主任；审计师
4 b+ b, [4 s1 L" r' }6 ^auditor's certificate 核数师证明书；审计师证明书
9 `% t) w2 f1 A4 m9 G  D. E: vauditor's report 核数师报告；审计师报告
Aussie bond 澳元债券
* ?' g8 \$ m6 F0 C. ^3 Tausterity budget 紧缩预算
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/ i! `1 U# I$ m% b5 F1 QAustralia 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
3 i% F) f' l( j& I: [. A' ~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
9 q  _6 a& t; e( hauthority to purchase 委托购买证；委购书
2 `& K& l' v. U2 Q+ {authorization 认可；核准；授权；授权书
authorization by direction 指示授权
7 w' s- X4 v0 W+ B8 l$ ~' Rauthorization by instruction 指令授权
authorization by warrant 令状授权
authorization of unit trust 单位信托的认可
' I% E# m. [/ q& Tauthorized 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
" S: \, N6 r0 i2 r4 Mauthorized fund 认可基金
  T' V1 Y# w/ eauthorized fund house 获授权的基金公司；认可基金公司
authorized institution 认可机构
4 s' `; ^/ {6 [  U, ^) Dauthorized 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
* r1 C! b- ^% _5 w* Nauthorized insurer 获授权保险人；获认可承保人
* J. Y7 w+ J* hauthorized investment 特准投资项目
authorized person 获授权人
: T% c8 [( Y4 a! ]authorized representative 获授权代表
5 t( m' f; i! Vauthorized share capital 法定股本
( @' k. S: p2 J% K% o. e# {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
4 [2 x* U: ?  I- Q2 F, D' \/ T; hautomatic adjustment system 自动调整系统
! s( w3 `  {1 b8 C9 @+ A2 iAutomatic 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〕
9 [% @4 l# J( L- h6 iautomatic teller machine [ATM] 自动柜员机
autopay 自动转帐
available assets 可用资产
6 X7 a7 K: U! O7 g/ J& J5 bavailable 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
/ r( Y8 @* A( Y5 daverage 平均；平均数；海损
+ q$ H7 S( D* }0 O2 c/ uaverage basic salary 平均基本薪金
: U& ~- \: B% K9 R! P# ]: D! Vaverage consumer expenditure 平均消费开支；一般消费开支
% s$ Y" ?4 t) w' D! Q* F8 gaverage cost 平均成本
average cost of land production 增辟土地平均成本
2 i: m& `+ |2 {% P0 Aaverage daily turnover 平均每日成交额
average daily wage rate 平均每日工资率
- T5 E% A% E2 \. o$ s, u( @7 baverage expenditure pattern 平均开支模式
! R) x9 i& ~+ b! Javerage growth rate 平均增长率
3 i+ f, ]' y9 gaverage net fixed assets 固定资产平均净值
  q) ~* f% D7 X  ?, T! Baverage of relatives 相对价格平均数
* I( _; s. T2 u- V0 G( ~1 j% N+ `average price 平均价格
+ c: B* w' n! C5 @/ D& D  s  Yaverage 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
& ?1 {  L. G$ w+ |( _8 _average rate 平均率
( i$ n" u8 r4 ~* Raverage revenue 平均收入；平均收益
average stock 平均库存；平均存货
4 ?$ }% p# q/ W& ^average 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!
/ p/ L7 y2 w* [) t: s+ y+ l( M' W:)  :) :)