[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) [复制链接]

A: d}ZHY[  
(Y>MsqwWfC  
A share Ａ股；甲类股份 Trrh`@R  
abatement of tax 减税；减扣免税额  q0~_D8e,  
ABN AMRO Bank N.V. 荷兰银行 ?@1'WD t  
above-the-line expenditure 线上项目支出；经常预算支出 %gaKnT(|r  
above-the-line receipt 线上项目收入；经常预算收入 \p$0  
ABSA Asia Limited 南非联合亚洲有限公司 a5-\=0L~  
absolute change 绝对数值变更 @>Keu\)  
absolute expenditure 实际开支 {9Y'v  
absolute guideline figure 绝对准则数字 ng *%1;P  
absolute interest 绝对权益 z7q2+;L  
absolute order of discharge 绝对破产解除令 9zJ`;1  
absolute profit margin 绝对利润幅度 `y`xk<q  
absolute value 实值；绝对值  zjA/Z(  
absolutely vested interest 绝对既得权益 kgz{m;R  
absorbed cost 已吸收成本；已分摊成本 +]-KzDsr"V  
absorption 吸收；分摊；合并 { Fi@|'  
absorption rate 吸收率；摊配率；分摊率 X2cR+Ha0  
ACB Finance Limited 亚洲商业财务有限公司 =FmU]DV  
acceptable form of reciprocity 合理的互惠条件 =@2V#X]M*  
acceptable rate 适当利率；适当汇率 q3F5\6aN  
acceptance agreement 承兑协议 f[b YjIX  
acceptance for honour 参加承兑 $T6Qg(p  
acceptor 承兑人；接受人；受票人 ?_aR-[XRg  
acceptor for honour 参加承兑人 $1+K}tP  
accident insurance 意外保险 .jp]S4~  
Accident Insurance Association of Hong Kong 香港意外保险公会 9#<Og>t2y  
accident insurance scheme 意外保险计划 ^>Y%L(>  
accident year basis 意外年度基准 {ZXC%(u  
accommodation 通融；贷款 %K"%Qm=Tl  
accommodation bill 通融票据；空头票据 er0D5f R  
accommodation party 汇票代发人 +,Az\aT/%  
account balance 帐户余额；帐户结余 (GG"'bYk  
account book 帐簿 %z~U@Mka  
account collected in advance 预收款项 &._!)al  
account current book 往来帐簿 ]ufW61W6Ci  
account of after-acquired property 事后取得的财产报告 PQ}%}S7:  
account of defaulter 拖欠帐目 SbZt\a 8  
account payable 应付帐款 Nz*sD^SJa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vC:b?0s#(  
account receivable 应收帐款 It4z9Gh  
account receivable report 应收帐款报表
K;[%S  
account statement 结单；帐单；会计财务报表 <im<(=m9  
account title 帐户名称；会计科目 VA'X!(Cv  
accountant's report 会计师报告 gE&W6z0fJ  
Accountant's Report Rules 会计师报告规则 Eap/7U1Q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 = O1;vc}AA  
Accounting Arrangements 《会计安排》 |*KS<iHr%  
accounting basis 会计基础 S |>$0P4W(  
accounting by Official Receiver 破产管理署署长呈交的帐目 N? ;o_^C  
Accounting Circular 《会计通告》 T-C#xmY(  
accounting class 会计类别 >&QH{!(  
accounting date 记帐日期；会计结算日期 87KrSZ  
accounting for money 款项核算 T[-c|  
Accounting Officer 会计主任 
p &>A5  
accounting period 会计报告期；会计期 c5E#QV0&v~  
accounting policy 会计政策；会计方针 RO{@RhnV  
accounting practice 会计惯例
- 
SS r  
accounting principle 会计准则 s!ZW'`4!z  
accounting record 会计记录 eR-=<0Iw;  
accounting report 会计报告 ml.;wB|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y168K[p  
Accounting Society of China 中国会计学会 MJ*]fC3/  
accounting statement 会计报表 g&+Y{*Gp  
accounting system 会计制度；会计系统 KO"Jg-6r|  
accounting transaction 会计事项；帐务交易 dHG Io  
accounting treatment 会计处理 Q_aqX(ig  
accounting year 会计年度 BKQIo)g.G  
accretion 增值；添加 *)bd1B#  
accrual 应计项目；应累算数目 :%#r.p"6x  
accrual basis 应计制；权责发生制 W 9Vz[  
accrual basis accounting 应计制会计；权责发生制会计 ZP6x  
accrue 应累算；应计 8b 8\  
accrued benefit 应累算利益 ')5L_$  
accrued charges 应计费用 R+E_#lP_$  
accrued cumulative preference share dividend 应累算的累积优先股股息 dGsS<@G  
accrued expenses 应累算费用 R6q4 ["  
accrued interest payable 应付利息；应计未付利息 qA/#IUi)1  
accrued interest receivable 应收利息；应计未收利息 e(~'pk"mZ  
accrued right 累算权益 SgpZ;\_  
accruing profit 应累算的利润 LgP>u?]n  
accumulated fiscal reserve 累积财政储备 VJN/#   
accumulated profit 累积利润；滚存溢利 i)7n
c  
accumulated reserve 累积储备 dXiE.Si  
accumulation of surplus income 累积收益盈余 O xT}I  
acquired assets 既得资产 v`S2M  
acquisition 收购；购置；取得 L/q]QgCoA  
acquisition cost 购置成本 >'aG/(  
acquisition expenses 购置费用 LAv:+o(m/  
acquisition of 100% interest 收购全部股权 dUoWo3r=  
acquisition of control 取得控制权 cX%:  
acquisition of fixed assets 购置固定资产 |Bx||=z`  
acquisition of shell “买壳” C}mYt/
  
acquisition price 收购价 e^k!vk-SLF  
act of God 天灾 |P~O15V*Q  
acting partner 执事合伙人 &so-O90  
active market 买卖活跃的市场；交投畅旺的市场；旺市 VY/|WD~"CW  
active partner 积极参与的合伙人 ]8$#qDS@  
active trading 交投活跃 EqD^/(,L2  
actual circulation 实际流通 /!=U+X  
actual cost 实际成本 17>5#JLP  
actual expenditure 实际开支；实际支出 ;
w`s z.  
actual income 实际入息；实际收入；实际收益 e9CP802#2  
actual market 现货市场 onnI !  
actual price 现货价；实际价格 0 kf(g156  
actual profit 实际利润 (9mbF%b  
actual quotation 实盘；实际价位；实际报价 O87"[c`>  
actual year basis 按实际年度计算 _urG_~q  
actuals 实货 *8$>Whr  
actuarial investigation 精算调查 {y,nFxLq  
actuarial principle 精算原则 [ rQMD^:M$  
actuarial report 精算师报告 XC|*A$x,  
Actuarial Society of Hong Kong 香港精算学会 (n=9c%w  
actuarial valuation 精算师估值 K;oV"KRK  
actuary 精算师 I@n*[EC   
ad referendum agreement 暂定协议；有待覆核的协定 &Nc[$H7<  
ad valorem duty 从价税；按值征税 N'I(P9@  
ad valorem duty system 从价税制 _*s~`jn{H  
ad valorem fee 从价费 7:n?PN(p6a  
ad valorem tariff 从价关税 In f9wq\  
additional allowance 额外免税额 3A-*vaySV  
additional amount for unexpired risk 未过期风险的额外款额 .#*D!;f  
additional assessable profit 补加应评税利润 {7vgHutp  
additional assessment 补加评税 ~?#~Ar  
additional commitment 额外承担 %'N$lF"]  
additional commitment vote 额外承担拨款 `-VG ?J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O\6vVM[  
additional dependent parent allowance 供养父母额外免税额 A-Mj|V  
additional provision 额外拨款 1p8:.1)q  
additional stamp duty 附加印花税 pe|X @o  
additional tax 补加税罚款；补加税款 'KH lrmnr  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]?[zx'|  
adjudged bankrupt 被裁定破产
?TDvCL  
adjudicated bankrupt 裁定破产人
R7lYu\mA  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]k[x9,IU\y  
adjudication of bankruptcy 裁定破产；宣告破产 tKwn~T  
adjudication of insolvency 裁定无力偿还债务 '
|Qd0,Z  
adjusted actual 经调整的实数；调整后的实数 6DB0ni  
adjusted current assets 经调整的流动资产；调整后的流动资产 o&~dGG4J  
adjusted figure 经调整的数字；调整后的数额 ^f9>l;Lb  
adjusted liabilities 经调整的负债；调整后的负债 !X-9Ms}(
d  
adjusted loss 经调整的亏损；调整后的亏损 tl|ijR  
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 %NNj9Bl<VV  
adjusted profit 经调整的利润；调整后的利润 0; 7#ji  
adjusted surplus 经调整的盈余额；调整后的盈余额 4R x~s7l  
adjusted value 经调整的价值；调整后的价值 AcKU^T+  
adjustment 调整；修订；理算〔保险〕 /iplU  
adjustment centre 调剂中心 4sTMgBzw  
adjustment lag 调整过程的时间差距；调整时差 G~"z_  (  
adjustment mechanism 调整机制 x A92C  
adjustment of loss 亏损调整 Mm5c8[   
adjustment process 调整过程；调整程序 ML=eL*}l  
adjustment range 调整幅度 eH %Ja[  
administered exchange rate 受管制汇率 sm0fAL