[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: &.cGj@1!J  
mJ6t.%' d  
A share Ａ股；甲类股份 9[t]]  
abatement of tax 减税；减扣免税额 I,],?DQX2)  
ABN AMRO Bank N.V. 荷兰银行 Gx(KN57D  
above-the-line expenditure 线上项目支出；经常预算支出 fd!pM4"0  
above-the-line receipt 线上项目收入；经常预算收入 2 Ft0C2  
ABSA Asia Limited 南非联合亚洲有限公司 Hm+6QgCs  
absolute change 绝对数值变更 |:7EJkKZ  
absolute expenditure 实际开支 +BtLyQ  
absolute guideline figure 绝对准则数字 *@bg/S K%  
absolute interest 绝对权益 sx)$=~o  
absolute order of discharge 绝对破产解除令 JqVBT+:  
absolute profit margin 绝对利润幅度 wS F!Xx0  
absolute value 实值；绝对值 >j(I[_g  
absolutely vested interest 绝对既得权益 h8iaJqqvJ  
absorbed cost 已吸收成本；已分摊成本 z{D$~ ob  
absorption 吸收；分摊；合并 YO.`l~ v  
absorption rate 吸收率；摊配率；分摊率 gqO%^b)6  
ACB Finance Limited 亚洲商业财务有限公司 r 48;_4d)D  
acceptable form of reciprocity 合理的互惠条件 Mv7w5vTl  
acceptable rate 适当利率；适当汇率 +Y
Q)}v  
acceptance agreement 承兑协议 P\*2c*,W;  
acceptance for honour 参加承兑 N8DiEB3~  
acceptor 承兑人；接受人；受票人 y]QQvCJr3d  
acceptor for honour 参加承兑人 4t+/
 
accident insurance 意外保险 ;*>QG6Fh  
Accident Insurance Association of Hong Kong 香港意外保险公会 @}zS/LO  
accident insurance scheme 意外保险计划 k2_6<v Z  
accident year basis 意外年度基准 0M/\bEG(_  
accommodation 通融；贷款 vjs|!O=oH  
accommodation bill 通融票据；空头票据 O
VQxZ~u Q  
accommodation party 汇票代发人 9AVK_   
account balance 帐户余额；帐户结余 cd ek^/  
account book 帐簿 K*HVn2OV  
account collected in advance 预收款项 n7`.<*:  
account current book 往来帐簿 6S! lD=  
account of after-acquired property 事后取得的财产报告 a!^-~pH:  
account of defaulter 拖欠帐目 }OX>(  
account payable 应付帐款 )<}VP&:X  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ' F 6au[  
account receivable 应收帐款 #RLch  
account receivable report 应收帐款报表 lk+=
26>  
account statement 结单；帐单；会计财务报表 eBSn1n  
account title 帐户名称；会计科目 `F-Dd4B  
accountant's report 会计师报告 @ @3)D%h  
Accountant's Report Rules 会计师报告规则 Q8gdI  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Vne.HFXA  
Accounting Arrangements 《会计安排》 <750-d!  
accounting basis 会计基础 %`s9yRk9>E  
accounting by Official Receiver 破产管理署署长呈交的帐目 F"@'(
b  
Accounting Circular 《会计通告》 [r/Seg"  
accounting class 会计类别 9/X v&<Tn  
accounting date 记帐日期；会计结算日期 `MpC<sit  
accounting for money 款项核算 AVevYbucB  
Accounting Officer 会计主任 t#D\*:Xi  
accounting period 会计报告期；会计期 k+m_L{#m5  
accounting policy 会计政策；会计方针 {7pE9R5  
accounting practice 会计惯例 RfKxwo|M <  
accounting principle 会计准则 rfZ
j8R&  
accounting record 会计记录 c;t(j'k`  
accounting report 会计报告 8w@W8(3B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 si mX  
Accounting Society of China 中国会计学会 R
=Ly49  
accounting statement 会计报表 cnUU1Uz>  
accounting system 会计制度；会计系统 6 peM4X  
accounting transaction 会计事项；帐务交易 {' wU&!  
accounting treatment 会计处理 KbuGf$Bv  
accounting year 会计年度 -Bwu$$ 0  
accretion 增值；添加 B|q3;P  
accrual 应计项目；应累算数目 kAQ\t?`x  
accrual basis 应计制；权责发生制 W*/s4 N  
accrual basis accounting 应计制会计；权责发生制会计 KAZkVL  
accrue 应累算；应计 @9kk
f{?  
accrued benefit 应累算利益 ygy #^  
accrued charges 应计费用 M:Y!k<p  
accrued cumulative preference share dividend 应累算的累积优先股股息 `bi_)i6Low  
accrued expenses 应累算费用 [2j(\vC!  
accrued interest payable 应付利息；应计未付利息 @Qsg.9N3K  
accrued interest receivable 应收利息；应计未收利息 Kp=3 \)&  
accrued right 累算权益 kV(DnZ#jq  
accruing profit 应累算的利润 %},S#5L3  
accumulated fiscal reserve 累积财政储备 2DBFXhP  
accumulated profit 累积利润；滚存溢利 ^%OH}Z`ly  
accumulated reserve 累积储备 CR<pB)F?a  
accumulation of surplus income 累积收益盈余 TI7Ty+s  
acquired assets 既得资产 iN9!?Ov_  
acquisition 收购；购置；取得 {ZIFj.2  
acquisition cost 购置成本 _ L:w;Oy9T  
acquisition expenses 购置费用 3v3Va~fm`  
acquisition of 100% interest 收购全部股权 `zsk*W1GA  
acquisition of control 取得控制权 wM&x8 <  
acquisition of fixed assets 购置固定资产 nTtt$I@hW  
acquisition of shell “买壳” uxJiec`&  
acquisition price 收购价 *1 $~CC7  
act of God 天灾 AU?YZEAei  
acting partner 执事合伙人 jeuNTDjeL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N4]6LA6x6  
active partner 积极参与的合伙人 U+A(.+d.  
active trading 交投活跃 9kg>)ty@  
actual circulation 实际流通 |`D5XRVbi  
actual cost 实际成本 ib=^tK  
actual expenditure 实际开支；实际支出 ?bYQZJ>&  
actual income 实际入息；实际收入；实际收益 <.%8j\j(  
actual market 现货市场 /t6u "I~  
actual price 现货价；实际价格 !J?=nSu  
actual profit 实际利润 4y}a,  
actual quotation 实盘；实际价位；实际报价 Pg 8=  
actual year basis 按实际年度计算 x 3co?  
actuals 实货 r_<i*l.  
actuarial investigation 精算调查 ~4X!8b_  
actuarial principle 精算原则 4Jy,IKPp  
actuarial report 精算师报告 xcRrI|?eC  
Actuarial Society of Hong Kong 香港精算学会
Zu73x#pI  
actuarial valuation 精算师估值 J3SbyI
!T  
actuary 精算师 o>rlrqr?_  
ad referendum agreement 暂定协议；有待覆核的协定 TV>R(D3T/  
ad valorem duty 从价税；按值征税 LUVJ218p  
ad valorem duty system 从价税制 D~?*Xv]s~  
ad valorem fee 从价费 :;u]Y7  
ad valorem tariff 从价关税 nPX'E`ut-V  
additional allowance 额外免税额 Tu#k+f*s  
additional amount for unexpired risk 未过期风险的额外款额 #K*q(ei,7h  
additional assessable profit 补加应评税利润 zyn =Xv@p  
additional assessment 补加评税 :<3;7R'5  
additional commitment 额外承担 lfhKZX
  
additional commitment vote 额外承担拨款 H9m2Whq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _~&vs<  
additional dependent parent allowance 供养父母额外免税额 ZrT|~$*m`  
additional provision 额外拨款 krY.Cc ]  
additional stamp duty 附加印花税 ,r,;2,;6nd  
additional tax 补加税罚款；补加税款 =y/Lbe}:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 g#nsA(_L  
adjudged bankrupt 被裁定破产 ^ /eSby  
adjudicated bankrupt 裁定破产人 zYJ`.,#C 5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z"nuO\zH~  
adjudication of bankruptcy 裁定破产；宣告破产 UHszOl  
adjudication of insolvency 裁定无力偿还债务 `l40awGCz  
adjusted actual 经调整的实数；调整后的实数 EGO@`<"h  
adjusted current assets 经调整的流动资产；调整后的流动资产 z#67rh{  
adjusted figure 经调整的数字；调整后的数额 s/|'1E\F  
adjusted liabilities 经调整的负债；调整后的负债 ebwoMG,B-  
adjusted loss 经调整的亏损；调整后的亏损 7ib<Cb>K  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 4tu>~ vOE  
adjusted profit 经调整的利润；调整后的利润 }j@@  
adjusted surplus 经调整的盈余额；调整后的盈余额 3/<^R}w\  
adjusted value 经调整的价值；调整后的价值 5fv6R QD  
adjustment 调整；修订；理算〔保险〕 D4S?bZFHo  
adjustment centre 调剂中心 3nGK674;z  
adjustment lag 调整过程的时间差距；调整时差 GB Un" _J  
adjustment mechanism 调整机制 R.$Y1=U6  
adjustment of loss 亏损调整 e';c8WF3E  
adjustment process 调整过程；调整程序 z]_CFo1'l  
adjustment range 调整幅度 bvvx(?!  
administered exchange rate 受管制汇率 v333z<<S