[专业英语]注册会计师英语加试实用资料大全一(财务英语1-4) [复制链接]

Asia Commercial Bank Ltd. 亚洲商业银行有限公司 c^H#[<6p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 d^~yUk  
Asian Development Fund [ADF] 亚洲发展基金 #sF#<nHZ  
Asian dollar bond 亚洲美元债券 ncUhCp?'  
Asian dollar market 亚洲美元市场 `%Kj+^|DS  
Asian dollar rate 亚洲美元利率 dj] O  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v;z8g^L  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 O+'k4  
asked price 沽盘；喊价；索价；卖方报价 !W&|kvT^  
assessable income 应评税入息 1xkk5\3]  
assessable loss 应评税亏损 e)-$#qW  
assessable profit 应评税利润 U. <c#S  
assessable value 应评税值 vnbY^ASdw  
assessed profit 估定利润 u#u/uS"  
assessed value 经评估价值 z\, lPwB2  
assessment 评税；评定；估价；评税单 46l*ui_  
assessment number 评税编号；估价编号 leSBR,C  
assessment of additional tax 补加税评税 p[|V7K'Z  
assessment of performance 业绩评估；实绩评价 vP'!&}  
Assessor 评税主任 d5 ]-{+V+  
asset price bubbles 资产价格泡沫 n]w%bKc-9  
asset-backed securities 具资产保证的证券 $@^\zg1n  
assets accretion 资产增值 T$FKn  
assets and liabilities 资产与负债 2XUIC
^<@s  
assets betterment statement 资产递增表；资产改进表 "\~>[on  
assets lending 实物放款；有抵押贷款 ebL0cK?  
assets of the company passing on the death 死者去世时转移的公司资产 $Sm iN'7;  
assets pledged as security for liabilities 用作负债抵押的资产 YGyw^$.w  
assets portfolio 资产投资组合 LoJEchRK  
assets price 资产价格 K",Xe>  
assets quality 资产质素 ESIeZhXVH  
assets realization 资产变现 {
=!BzNMj  
assets refinancing arrangement 资产再集资安排 (yEU9R$I"  
assets securitization 资产证券化 (?T{^Hg  
assets situated outside Hong Kong 在香港以外地方的资产 Um-Xb'R*]V  
assets stripping 削减资产；拆卖资产 ZX+0{E8a  
assets value 资产值 Om7 '_}  
assignee 承让人 bFA lC  
assignment 转让；转让书；转让契 meap;p  
assignment of interest 权益转让 f@Ve,i  
assignment of letters patent and trade mark 专利证书及商标转让 Z
l
!  
assignment of property 物业转让；物业转让书 Q0ezeo  
assignment right 转让权 `5x0p a  
assignor 转让人 h6`VU`pPI  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 S?'L%%Vo  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i(# Fjp  
associate member 附属会员 1
!+0]_8K  
associated body corporate 相联法人团体 Kp;<z<  
associated company 相联公司；联属公司 'wBOnGi6  
associated corporation 相联法团 o {q8An)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕 :< ]sJfN  
Association of Futures Exchange Brokers 香港期货经纪协会 ,&O&h2=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -@'R YY=  
association of underwriters 承保人组织 >*l2] 3'`  
assumption of control 接管 `09[25?  
assurance 担保；保险；转易；转易书 )iPU  
assurance of interest 权益的转易 }LWrtmc  
at 19XX price 按一九ＸＸ年价格计算 PCBV6Y7r  
at a discount 按赔价计算；按贴水价格计算；打折扣 H\<PGC"_Y  
at a premium 按溢价计算；按升水价格计算 8_rd1:t5  
at call 通知付款；按通知 {pRa%D F  
at constant market price 按固定市价计算 3c`  
at constant price 按固定价格计算 2of+KI:
 
at cost 按成本计算 9(a*0H  
at current market price 按当时市价计算；按现时市价计算 F Zt;D  
at current price 按当时价格计算；按现时价格计算 OMjx,@9  
at factor cost 按要素成本计算；按生产要素成本计算 gV5mERK s  
at money-of-the-day price 按付款当日价格计算 C}o^p"M*B3  
at or better 按指定或较佳价位〔买卖指令〕 8-O:e  
at par 按面值计算；平价 i MS4<`  
at sight 见票即付 $i H  
at the close 按收市盘 pBu}c<  
at the opening 按开市盘 )4YtdA V  
attestation 见证；见证条款 `RqV\ 6G+  
at-the-money option 平价期权 yaI jXv  
attorney 受权人；受托代表人 94rx4"AN8;  
attornment 新拥有人承认书 ej(w{vl  
attributable profit 可归属利润 [#:yOZt  
attributable share value 可归属股份价值 m Le 70 U  
Auckland Stock Exchange 奥克兰证券交易所 ZGd7e.u=  
auction 拍卖  )Z:maz  
auctioneer 拍卖商 |;C;d"JC2  
audit 审计；核数 =NRiro  
Audit Commission 审计署 uy=<n5`oNG  
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〕 EiA_9%<  
audit review 帐目审查 BJZGQrsz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 AX{yfL  
audited account 审计帐目；经审计的帐目 K}LF ${bS  
audited annual account 经审计的周年帐目  M!PK3  
audited balance sheet 经审计的资产负债表 C*Y0GfW=  
auditor 核数师；核数主任；审计师 U
RyY^+s  
auditor's certificate 核数师证明书；审计师证明书 /cD]m  
auditor's report 核数师报告；审计师报告 3-![%u  
Aussie bond 澳元债券 ugW.nf *O  
austerity budget 紧缩预算 !ZN"(0#qz  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {~=gKZ:-@  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~Z 9
7L  
Australian Dollar [AUD] 澳元 "[ >ql1t{b  
Australian Options Market 澳大利亚期权市场 !8J%%Ux&M  
Australian Securities Commission 澳洲证券事务监察委员会 Q>/[*(.Wd  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \#'m([<e  
Australian Stock Exchange 澳大利亚证券交易所 xl@  
Austrian Schilling [ATS] 奥地利先令 `9G1Bd8k  
authentication 认证；鉴证 =XUt?5  
authority to purchase 委托购买证；委购书 QnH~'
 k  
authorization 认可；核准；授权；授权书 yjChnp Cc  
authorization by direction 指示授权 UO>S2 u  
authorization by instruction 指令授权 `
?(9Bl   
authorization by warrant 令状授权 [sG!|@r  
authorization of unit trust 单位信托的认可 ZV:0:k.x  
authorized agent 指定代理人 wOl]N2<  
authorized capital 法定资本 /gLi(Uw  
authorized clerk 出市员 p-%m/d?  
authorized dealer 认可交易商 @|7e~U  
authorized financial institution 认可财务机构  ] 2lhJ  
authorized fund 认可基金 [PU0!W;  
authorized fund house 获授权的基金公司；认可基金公司 Ni61o?]Nj  
authorized institution 认可机构 g _u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4--[.j*W  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ey[+"6Awne  
authorized insurer 获授权保险人；获认可承保人 +q~dS.  
authorized investment 特准投资项目 ^/Frg<>'p  
authorized person 获授权人 6\/(TW&  
authorized representative 获授权代表 VQ`a-DL  
authorized share capital 法定股本 G~\=:d=^,`  
automated quotation system 自动报价系统 -(![xZ1{K  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕 E`UEl$($  
automatic adjustment mechanism 自动调整机制 P:HmT   
automatic adjustment system 自动调整系统 kT{d pGU9  
Automatic Clearing House 自动票据交换所 ~@ hiLW  
automatic exchange rates accumulation system 自动化汇率累集系统 ~YrO>H` B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l0{R`G,  
automatic teller machine [ATM] 自动柜员机 o[K,(  
autopay 自动转帐 C?VNkBJ>\  
available assets 可用资产 5]@"f/  
available fiscal reserve 现存财政储备 K<ok1g'0  
available profit 可用利润 #ZpR.$`k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 =(>pv,  
average 平均；平均数；海损 s4{>7`N2  
average basic salary 平均基本薪金 THDyb9_g  
average consumer expenditure 平均消费开支；一般消费开支 <bgFc[Z  
average cost 平均成本 S9S%7pE  
average cost of land production 增辟土地平均成本 %$SO9PY  
average daily turnover 平均每日成交额 [>U =P`  
average daily wage rate 平均每日工资率 c7(Lk"G8  
average expenditure pattern 平均开支模式 i@#fyU)[G  
average growth rate 平均增长率 *Nh[T-y(s  
average net fixed assets 固定资产平均净值 nJ~5ICyd  
average of relatives 相对价格平均数 :/'oh]T|  
average price 平均价格 >-Q=o,cl%3  
average propensity to consume 平均消费倾向；一般消费倾向 H~r":A'"*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 a/H|/CB3  
average rate 平均率 :B]yreg  
average revenue 平均收入；平均收益 K-drN)o  
average stock 平均库存；平均存货 H)O I&?  
average yearly rent 平均年租 6'1m3<G_  
avoidance of double taxation 避免双重课税 ;B!u=_'  
avoidance of tax 避税