[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: %,b X/!  
3HyhEVR-#~  
A share Ａ股；甲类股份 YEjY8]t  
abatement of tax 减税；减扣免税额 r^$~>!kZ|  
ABN AMRO Bank N.V. 荷兰银行 ZA#y)z8!E  
above-the-line expenditure 线上项目支出；经常预算支出 'UM!*fk7C  
above-the-line receipt 线上项目收入；经常预算收入 TY;U2.Ud  
ABSA Asia Limited 南非联合亚洲有限公司 RK9>dk
W  
absolute change 绝对数值变更 6*GjP ;S=  
absolute expenditure 实际开支 PM$Ee #62R  
absolute guideline figure 绝对准则数字 47 u@4"M  
absolute interest 绝对权益
V9x8R  
absolute order of discharge 绝对破产解除令 g(0;[#@  
absolute profit margin 绝对利润幅度 iZ[tHw||  
absolute value 实值；绝对值 Y ?]G}5  
absolutely vested interest 绝对既得权益 sc`"P-J+vp  
absorbed cost 已吸收成本；已分摊成本 qU
hRu>   
absorption 吸收；分摊；合并 ]0c P ml  
absorption rate 吸收率；摊配率；分摊率 IN^9uL]B  
ACB Finance Limited 亚洲商业财务有限公司 \9)[#Ld  
acceptable form of reciprocity 合理的互惠条件 D_|B2gdZY  
acceptable rate 适当利率；适当汇率 c- XLI   
acceptance agreement 承兑协议 QF-)^`N  
acceptance for honour 参加承兑 yt.c5>B^  
acceptor 承兑人；接受人；受票人 aj|5 #  
acceptor for honour 参加承兑人 #_Ea[q7v  
accident insurance 意外保险 7INk_2  
Accident Insurance Association of Hong Kong 香港意外保险公会 X7aXxPCq1  
accident insurance scheme 意外保险计划 h"QbA"  
accident year basis 意外年度基准 =.m6FRsU  
accommodation 通融；贷款 MQcE6)  
accommodation bill 通融票据；空头票据 ^6/j_G  
accommodation party 汇票代发人 O{KB0"s>i  
account balance 帐户余额；帐户结余 ]S8LY.Az5  
account book 帐簿 ||TtN
H  
account collected in advance 预收款项 SqB/4P  
account current book 往来帐簿 .PVLWW  
account of after-acquired property 事后取得的财产报告 PNF4>)  
account of defaulter 拖欠帐目 % m
n />  
account payable 应付帐款 sV0Z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 KS!y T_O  
account receivable 应收帐款 &R]pw`mTH  
account receivable report 应收帐款报表 cV$lobqO  
account statement 结单；帐单；会计财务报表 i|2$8G3  
account title 帐户名称；会计科目 !Cj(A"uqY  
accountant's report 会计师报告 MUof=EJg>u  
Accountant's Report Rules 会计师报告规则 *Jnh";~b  
accounting and auditing procedure 会计与审计程序；会计与核数程序 qR,.W/eS8  
Accounting Arrangements 《会计安排》 xcSR{IZ  
accounting basis 会计基础 <A~GW 'HB  
accounting by Official Receiver 破产管理署署长呈交的帐目 m^$5K's&  
Accounting Circular 《会计通告》 |Mg }2!/L  
accounting class 会计类别 !y vJpdsof  
accounting date 记帐日期；会计结算日期 i^%-aBZ  
accounting for money 款项核算 oXc/#{NC  
Accounting Officer 会计主任 EnscDtf(  
accounting period 会计报告期；会计期 GfsBQY/  
accounting policy 会计政策；会计方针 Md9l+[@  
accounting practice 会计惯例 t!l%/$-  
accounting principle 会计准则 DA <ynBQ  
accounting record 会计记录 BF|*"#s  
accounting report 会计报告 ?R?Grw)`H  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z}5<$K_U  
Accounting Society of China 中国会计学会 HCc`  
accounting statement 会计报表 D3?N
<9 g  
accounting system 会计制度；会计系统 vj3isI4lU  
accounting transaction 会计事项；帐务交易 .)ST[G]WK  
accounting treatment 会计处理 ^pcRW44K  
accounting year 会计年度 g3rRhS  
accretion 增值；添加 _^;;i4VZ  
accrual 应计项目；应累算数目 R#0{Wg0O)  
accrual basis 应计制；权责发生制 D9^7m j?e  
accrual basis accounting 应计制会计；权责发生制会计 '0Zm#g  
accrue 应累算；应计 }'`xu9<  
accrued benefit 应累算利益 EhXiv#CZ  
accrued charges 应计费用 Qq0O0U  
accrued cumulative preference share dividend 应累算的累积优先股股息 8IWwjyRr  
accrued expenses 应累算费用 rA#s  
accrued interest payable 应付利息；应计未付利息 p37|zX  
accrued interest receivable 应收利息；应计未收利息 AP@<r   
accrued right 累算权益 a;&}zcc*  
accruing profit 应累算的利润 ~PYFYjHC  
accumulated fiscal reserve 累积财政储备 I<`V_
 
accumulated profit 累积利润；滚存溢利 STlPT5e.}  
accumulated reserve 累积储备 $xcv>  
accumulation of surplus income 累积收益盈余 F!R2_89iy  
acquired assets 既得资产 ,I39&;Iq  
acquisition 收购；购置；取得 DQ5W6W  
acquisition cost 购置成本 0#`)Prop6  
acquisition expenses 购置费用 p"KV*D9b  
acquisition of 100% interest 收购全部股权 %]GV+!3S  
acquisition of control 取得控制权 Doj(.wm~  
acquisition of fixed assets 购置固定资产 .Cfp'u%\;  
acquisition of shell “买壳” `e*61k5  
acquisition price 收购价 (fd[P|G_]  
act of God 天灾 #7C6
yXb%  
acting partner 执事合伙人 v$JLDt_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8bbVbP  
active partner 积极参与的合伙人 sS'{QIRC'  
active trading 交投活跃 ".M:`BoW4  
actual circulation 实际流通 =AzOnXW:S  
actual cost 实际成本 1)Eq&ASB  
actual expenditure 实际开支；实际支出 {r{>?)O  
actual income 实际入息；实际收入；实际收益 V g6S/-  
actual market 现货市场 w06gY  
actual price 现货价；实际价格 t[q3{-  
actual profit 实际利润 2$DS BQEx  
actual quotation 实盘；实际价位；实际报价 Bn_g-WrT  
actual year basis 按实际年度计算 <)J5 5++  
actuals 实货 H` Lu
"EK  
actuarial investigation 精算调查 hG~Uz
  
actuarial principle 精算原则 w<mqe0  
actuarial report 精算师报告 xZg7Jg  
Actuarial Society of Hong Kong 香港精算学会 0/*X=5  
actuarial valuation 精算师估值 wNR= ?Z~  
actuary 精算师 .> ,Z kS  
ad referendum agreement 暂定协议；有待覆核的协定 :W%4*-FP  
ad valorem duty 从价税；按值征税 "Y(%oJS]D  
ad valorem duty system 从价税制 DZ%8 |PmB  
ad valorem fee 从价费 =ty2_6&>  
ad valorem tariff 从价关税 D0KELAcY  
additional allowance 额外免税额 oo'iwq-\  
additional amount for unexpired risk 未过期风险的额外款额 )=Y-f?o!  
additional assessable profit 补加应评税利润 @QX4 \  
additional assessment 补加评税 CL )%p"[x  
additional commitment 额外承担 klo^K9!  
additional commitment vote 额外承担拨款 LiF.w:
}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _&=9Ke
  
additional dependent parent allowance 供养父母额外免税额 WSSaZ9 =  
additional provision 额外拨款 |/t K-c6J  
additional stamp duty 附加印花税 g.=!3e&z%  
additional tax 补加税罚款；补加税款 $ JuLAqq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @NBXyC8,Z  
adjudged bankrupt 被裁定破产
?Cc$]  
adjudicated bankrupt 裁定破产人 ]svw CPu C  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >7
W"giWP  
adjudication of bankruptcy 裁定破产；宣告破产 W >Kp\
tD  
adjudication of insolvency 裁定无力偿还债务 6XZN>#  
adjusted actual 经调整的实数；调整后的实数 0x6@{0  
adjusted current assets 经调整的流动资产；调整后的流动资产  rA2qV  
adjusted figure 经调整的数字；调整后的数额 ve
vx|<9,  
adjusted liabilities 经调整的负债；调整后的负债 EtPgzw[#c9  
adjusted loss 经调整的亏损；调整后的亏损 R,XD6'Q  
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 ={OCa1  
adjusted profit 经调整的利润；调整后的利润 )y5iH){!  
adjusted surplus 经调整的盈余额；调整后的盈余额 @!Y.935/0  
adjusted value 经调整的价值；调整后的价值 ayN*fiV]  
adjustment 调整；修订；理算〔保险〕 Us*
Vn  
adjustment centre 调剂中心 B piEAwh  
adjustment lag 调整过程的时间差距；调整时差 NCp%sGBmG  
adjustment mechanism 调整机制 sM<:C  
adjustment of loss 亏损调整 $F<%Jl7_Z  
adjustment process 调整过程；调整程序 !(}OBZ[ *  
adjustment range 调整幅度 QK,=5~IJ  
administered exchange rate 受管制汇率 &(Go
pWR`e