[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: m({q<&]Qp  
V[kn'QkWv  
A share Ａ股；甲类股份 qt/6o|V  
abatement of tax 减税；减扣免税额 rOO10g  
ABN AMRO Bank N.V. 荷兰银行 \Y!=O=za]  
above-the-line expenditure 线上项目支出；经常预算支出 Q)qJ6-R|HD  
above-the-line receipt 线上项目收入；经常预算收入 U5@B7v
1  
ABSA Asia Limited 南非联合亚洲有限公司 Bss*-K]  
absolute change 绝对数值变更 OL:hNbw'~T  
absolute expenditure 实际开支 yf`_?gJ6d  
absolute guideline figure 绝对准则数字 ) LTV+?  
absolute interest 绝对权益 ggYi7Wzsd  
absolute order of discharge 绝对破产解除令 |TkicgeS  
absolute profit margin 绝对利润幅度 :`"-Jf  
absolute value 实值；绝对值 Fi\)ka\u  
absolutely vested interest 绝对既得权益 :,j^ei  
absorbed cost 已吸收成本；已分摊成本 JP {`
^c  
absorption 吸收；分摊；合并 &jQqlQ j  
absorption rate 吸收率；摊配率；分摊率 I,,SR"  
ACB Finance Limited 亚洲商业财务有限公司 [;F!\B-  
acceptable form of reciprocity 合理的互惠条件 $=^}J6  
acceptable rate 适当利率；适当汇率 (nuTfmt>  
acceptance agreement 承兑协议 C=U4z|Ym  
acceptance for honour 参加承兑 {#`wW`U^  
acceptor 承兑人；接受人；受票人 S1'?"zAmd  
acceptor for honour 参加承兑人 7^UY%t  
accident insurance 意外保险 ~|ZAS]  
Accident Insurance Association of Hong Kong 香港意外保险公会 j \d)
#+;  
accident insurance scheme 意外保险计划 QR8]d1+GV  
accident year basis 意外年度基准 )`\Q/TMl5  
accommodation 通融；贷款 AeN:wOm  
accommodation bill 通融票据；空头票据 zcH"Kh&  
accommodation party 汇票代发人 kApDD[N  
account balance 帐户余额；帐户结余 v$(Z}Hg  
account book 帐簿 /d Ua  
account collected in advance 预收款项 5nceOG8  
account current book 往来帐簿 u(?U[pe[  
account of after-acquired property 事后取得的财产报告 C#1'kQO  
account of defaulter 拖欠帐目 P6ka'!z  
account payable 应付帐款 vk(I7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^n Oh8L;  
account receivable 应收帐款 Gi$\th,  
account receivable report 应收帐款报表 FYefn3b  
account statement 结单；帐单；会计财务报表 Sz')1<  
account title 帐户名称；会计科目 )"M;7W?R0  
accountant's report 会计师报告 \9od* y  
Accountant's Report Rules 会计师报告规则 _+7P"B|\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xCT2
FvX6  
Accounting Arrangements 《会计安排》 48G^$T{  
accounting basis 会计基础 &G\C[L  
accounting by Official Receiver 破产管理署署长呈交的帐目 @ptrF pSL  
Accounting Circular 《会计通告》 +
u\w4byl  
accounting class 会计类别 w-v8P`V  
accounting date 记帐日期；会计结算日期 k*F9&-rtN  
accounting for money 款项核算 3!QXzT$E  
Accounting Officer 会计主任 f.oY:3h:  
accounting period 会计报告期；会计期 0R(['s:3`  
accounting policy 会计政策；会计方针 iXXaB+w  
accounting practice 会计惯例 ,kYX|8SO  
accounting principle 会计准则 mRGr+m  
accounting record 会计记录 J#iuF'%Ds  
accounting report 会计报告 * 0JF|'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <veypLi"R  
Accounting Society of China 中国会计学会 Hx LuJ  
accounting statement 会计报表 "@5{=  
accounting system 会计制度；会计系统 C$LRX7Z`o  
accounting transaction 会计事项；帐务交易 @$$J}~{  
accounting treatment 会计处理 s+G(N$0U  
accounting year 会计年度 6!*zgA5M'  
accretion 增值；添加 "e>9R'y  
accrual 应计项目；应累算数目 pjSM7PhQ  
accrual basis 应计制；权责发生制 )fS6H<*  
accrual basis accounting 应计制会计；权责发生制会计 fmUrwI1 %  
accrue 应累算；应计 8+(wAbp  
accrued benefit 应累算利益 55y{9.n*  
accrued charges 应计费用 M;KeY[u  
accrued cumulative preference share dividend 应累算的累积优先股股息 7M?Sndp$  
accrued expenses 应累算费用 @j%@Z  
accrued interest payable 应付利息；应计未付利息 f6Y-ss;'  
accrued interest receivable 应收利息；应计未收利息 [=Nv=d<[p  
accrued right 累算权益 ,5 
3`t  
accruing profit 应累算的利润 JPgFTr  
accumulated fiscal reserve 累积财政储备 JEZ0O&_R  
accumulated profit 累积利润；滚存溢利  0X yPG  
accumulated reserve 累积储备
\lDh"  
accumulation of surplus income 累积收益盈余 [W<j  
acquired assets 既得资产 Tpkt'|8  
acquisition 收购；购置；取得 #Wb 4*  
acquisition cost 购置成本 uLI;_,/:  
acquisition expenses 购置费用 Fy.!amXu  
acquisition of 100% interest 收购全部股权 7nW <kA  
acquisition of control 取得控制权 !Ow M-t  
acquisition of fixed assets 购置固定资产 As tuM]  
acquisition of shell “买壳” XZ8]se"C  
acquisition price 收购价 S'@Ok=FSy  
act of God 天灾 Gs04)KJm<  
acting partner 执事合伙人 ']OT7)_
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 />>KCmc  
active partner 积极参与的合伙人 '^_^o)0gp  
active trading 交投活跃 } z7yS.{  
actual circulation 实际流通 L`rrT   
actual cost 实际成本 6bf!v  
actual expenditure 实际开支；实际支出 ^EmePkPI  
actual income 实际入息；实际收入；实际收益 ;LKYA?=/V  
actual market 现货市场 TvRm 7  
actual price 现货价；实际价格 b1."mT!p  
actual profit 实际利润 o{mVXidE  
actual quotation 实盘；实际价位；实际报价 U2Ky4UFm  
actual year basis 按实际年度计算 6W;`}'ap  
actuals 实货 Ggv*EsN/cC  
actuarial investigation 精算调查 hOdU%  
actuarial principle 精算原则 ,k9.1kjO*)  
actuarial report 精算师报告 'S#^70kt  
Actuarial Society of Hong Kong 香港精算学会 zP c54>f  
actuarial valuation 精算师估值 AkO-PL  
actuary 精算师 yy3`E}vX7  
ad referendum agreement 暂定协议；有待覆核的协定 <l+hcY
am  
ad valorem duty 从价税；按值征税 \y7Gi}nI  
ad valorem duty system 从价税制 8N<mV^|}  
ad valorem fee 从价费 \3F)M`g  
ad valorem tariff 从价关税 *r!qxiY= r  
additional allowance 额外免税额 : 'jVA  
additional amount for unexpired risk 未过期风险的额外款额 'Ir  
additional assessable profit 补加应评税利润 )$*B  
additional assessment 补加评税 7+6I~&x!Lz  
additional commitment 额外承担 aH,NS   
additional commitment vote 额外承担拨款 plNw>rFa  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lfR}cx  
additional dependent parent allowance 供养父母额外免税额 l)EtK&er(}  
additional provision 额外拨款 )M7~RN  
additional stamp duty 附加印花税 ``rYzj _  
additional tax 补加税罚款；补加税款 zMO xJ   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 yK_$d0ZGE~  
adjudged bankrupt 被裁定破产 rK'O 85)eU  
adjudicated bankrupt 裁定破产人 Z 2$S'}F  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 IiX2O(*ZE  
adjudication of bankruptcy 裁定破产；宣告破产 wx2 z9Q  
adjudication of insolvency 裁定无力偿还债务 mQ
K3YoC)  
adjusted actual 经调整的实数；调整后的实数 IZd~Am3
f  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]RF(0;  
adjusted figure 经调整的数字；调整后的数额 H87k1^}HV  
adjusted liabilities 经调整的负债；调整后的负债 D<*)^^  
adjusted loss 经调整的亏损；调整后的亏损 )"E1/$*k  
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 }me`(zp  
adjusted profit 经调整的利润；调整后的利润 G=kW4rAk  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^j1G08W  
adjusted value 经调整的价值；调整后的价值 CXi:?6OG  
adjustment 调整；修订；理算〔保险〕 _m%Ab3iT~  
adjustment centre 调剂中心 $?pfst~;O  
adjustment lag 调整过程的时间差距；调整时差 y'^b{q@  
adjustment mechanism 调整机制 9h6siK(F  
adjustment of loss 亏损调整 ,
z+n@sUR:  
adjustment process 调整过程；调整程序 GAh\6ul  
adjustment range 调整幅度 UHIXy#+o5  
administered exchange rate 受管制汇率 E*+]Iq1u