[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: z)&ZoSXWc  
4%9 +="  
A share Ａ股；甲类股份 1<TB{}b Z  
abatement of tax 减税；减扣免税额 I` +%ab  
ABN AMRO Bank N.V. 荷兰银行 99tKs  
above-the-line expenditure 线上项目支出；经常预算支出 r; pS_PV  
above-the-line receipt 线上项目收入；经常预算收入 QkU6eE
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ABSA Asia Limited 南非联合亚洲有限公司 [+4/ M3J%  
absolute change 绝对数值变更 E[kf%\  
absolute expenditure 实际开支 ipdGAG  
absolute guideline figure 绝对准则数字 eUeOyC  
absolute interest 绝对权益 >hsvRX\_`  
absolute order of discharge 绝对破产解除令 O{w'i|  
absolute profit margin 绝对利润幅度 "Q
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absolute value 实值；绝对值 ,3~[cE<4  
absolutely vested interest 绝对既得权益 +4 ]31d&3  
absorbed cost 已吸收成本；已分摊成本 Ti!<{>  
absorption 吸收；分摊；合并 ;N;['xcx;  
absorption rate 吸收率；摊配率；分摊率 LOX}  
ACB Finance Limited 亚洲商业财务有限公司 CPt62j8  
acceptable form of reciprocity 合理的互惠条件 L j>HZS$F  
acceptable rate 适当利率；适当汇率  "yA=Tw  
acceptance agreement 承兑协议 ZxvBo4>tH  
acceptance for honour 参加承兑 q@0g KC&U  
acceptor 承兑人；接受人；受票人 : j}4F  
acceptor for honour 参加承兑人 |h(05Kbk  
accident insurance 意外保险 iz@LS  
Accident Insurance Association of Hong Kong 香港意外保险公会 $G}!eV 6  
accident insurance scheme 意外保险计划 GZCX
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accident year basis 意外年度基准 ;r.0=Uo9]  
accommodation 通融；贷款 q9iHJ'lMD*  
accommodation bill 通融票据；空头票据 2=V~n)'a  
accommodation party 汇票代发人 K 0Gm ?(  
account balance 帐户余额；帐户结余 V~!lY\  
account book 帐簿 \~~y1.,U.  
account collected in advance 预收款项 %Z]c[V.  
account current book 往来帐簿 gof'NT\c  
account of after-acquired property 事后取得的财产报告 cypb6Q_  
account of defaulter 拖欠帐目 OuuN~yC  
account payable 应付帐款 ~H~iKl}|7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7wB*@a-  
account receivable 应收帐款 _KZ&/  
account receivable report 应收帐款报表 HBp$   
account statement 结单；帐单；会计财务报表 +u\kTn  
account title 帐户名称；会计科目 :Cdqj0O3u  
accountant's report 会计师报告 Pg\!\5  
Accountant's Report Rules 会计师报告规则 R?L?6~/q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 fs,]%g^  
Accounting Arrangements 《会计安排》 D8*tzu-  
accounting basis 会计基础 L =#nnj-  
accounting by Official Receiver 破产管理署署长呈交的帐目 R+b~m!58  
Accounting Circular 《会计通告》 c]1\88  
accounting class 会计类别 lGZf_X)gA^  
accounting date 记帐日期；会计结算日期 v-ZTl4j$  
accounting for money 款项核算 G% FLt[  
Accounting Officer 会计主任 V N<omi+4  
accounting period 会计报告期；会计期 QpI\\Zt6  
accounting policy 会计政策；会计方针 /(jG9RM  
accounting practice 会计惯例 Yx3ivjX.>  
accounting principle 会计准则 f@7HVv&  
accounting record 会计记录 hy|Yy& -  
accounting report 会计报告 W:hg*0z-*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |D1:~z  
Accounting Society of China 中国会计学会 h#JX$9  
accounting statement 会计报表 J{qsCJiB  
accounting system 会计制度；会计系统 u0{R;)  
accounting transaction 会计事项；帐务交易 V7(-<})8  
accounting treatment 会计处理 Or3GrZ!H  
accounting year 会计年度 UVlh7wjg  
accretion 增值；添加 \S]` { kY,  
accrual 应计项目；应累算数目 oo-O>M#5  
accrual basis 应计制；权责发生制 qac8zt#2 C  
accrual basis accounting 应计制会计；权责发生制会计 Rx,5?*b$  
accrue 应累算；应计 0i3Z7l]  
accrued benefit 应累算利益 R>T9H0  
accrued charges 应计费用 _MLbJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 HnsPXF'8g  
accrued expenses 应累算费用 =lZtI6tZ  
accrued interest payable 应付利息；应计未付利息 Xc8 XgZk  
accrued interest receivable 应收利息；应计未收利息 pG(Fw>  
accrued right 累算权益 ^Gwpx+  
accruing profit 应累算的利润 A~M.v0  
accumulated fiscal reserve 累积财政储备 u8r<B4k  
accumulated profit 累积利润；滚存溢利 V
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accumulated reserve 累积储备 aE 2=  
accumulation of surplus income 累积收益盈余 ?XllPnuKt%  
acquired assets 既得资产 ifI0s)Pn  
acquisition 收购；购置；取得 AkAQ%)6qV  
acquisition cost 购置成本 0`KR8# A@  
acquisition expenses 购置费用 ^/ZNdwx  
acquisition of 100% interest 收购全部股权 rd1EA|
T  
acquisition of control 取得控制权 vww>]Z}  
acquisition of fixed assets 购置固定资产 Pe/8=+qO  
acquisition of shell “买壳” Mi)h<lY  
acquisition price 收购价 tUT:
vK`  
act of God 天灾 >UnLq:
G  
acting partner 执事合伙人 u9u'!hAGH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \OE,(9T2P.  
active partner 积极参与的合伙人 C Ef*:kr  
active trading 交投活跃 YkF52_^_  
actual circulation 实际流通 aJLc&o 8Yg  
actual cost 实际成本 @~&1 !  
actual expenditure 实际开支；实际支出 PS$ g*x  
actual income 实际入息；实际收入；实际收益 hV}C.- 6h  
actual market 现货市场  h@CP  
actual price 现货价；实际价格 $EG9V++b3  
actual profit 实际利润 ok1-`c P  
actual quotation 实盘；实际价位；实际报价 Ia j`u  
actual year basis 按实际年度计算 h{T{3  
actuals 实货 ijACfl{!:t  
actuarial investigation 精算调查 dR!x)oO=  
actuarial principle 精算原则 )
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actuarial report 精算师报告 U8OVn(qV  
Actuarial Society of Hong Kong 香港精算学会 a"m-&mN  
actuarial valuation 精算师估值 s1bb2R  
actuary 精算师 #ON
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ad referendum agreement 暂定协议；有待覆核的协定 3}5Ya\x  
ad valorem duty 从价税；按值征税 &mkL4jXG  
ad valorem duty system 从价税制 ^VsE2
CX  
ad valorem fee 从价费 N{H#j6QW  
ad valorem tariff 从价关税 .^8rO,H[  
additional allowance 额外免税额 ^G14Z5.  
additional amount for unexpired risk 未过期风险的额外款额 "2ZuI;w  
additional assessable profit 补加应评税利润 y7vA[us  
additional assessment 补加评税 ^B$cfs@*  
additional commitment 额外承担 nCDGPz
J  
additional commitment vote 额外承担拨款 v;#0h7qd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >02p,W6S>  
additional dependent parent allowance 供养父母额外免税额 Y^b}~t  
additional provision 额外拨款
PkcvUJV  
additional stamp duty 附加印花税 0IyT(1hS  
additional tax 补加税罚款；补加税款 NAX`y2z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qNWSDZQ  
adjudged bankrupt 被裁定破产 VV"w{#XKw  
adjudicated bankrupt 裁定破产人 :A+}fBIN  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 nh? JiH {  
adjudication of bankruptcy 裁定破产；宣告破产 U#`2~Qv/1  
adjudication of insolvency 裁定无力偿还债务 45H9pY w  
adjusted actual 经调整的实数；调整后的实数 `SQobH  
adjusted current assets 经调整的流动资产；调整后的流动资产 |3BxNFe`%  
adjusted figure 经调整的数字；调整后的数额 d^8n  
adjusted liabilities 经调整的负债；调整后的负债 :}CcWfbT  
adjusted loss 经调整的亏损；调整后的亏损 aH\A  
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 ee{K5G  
adjusted profit 经调整的利润；调整后的利润 ; Irn{O  
adjusted surplus 经调整的盈余额；调整后的盈余额 qq"0X! w  
adjusted value 经调整的价值；调整后的价值 B & ]GGy  
adjustment 调整；修订；理算〔保险〕 xy4P_  
adjustment centre 调剂中心 %$

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adjustment lag 调整过程的时间差距；调整时差 5p ,HkV  
adjustment mechanism 调整机制 K^IB1U$  
adjustment of loss 亏损调整 O7m-_#/\  
adjustment process 调整过程；调整程序 ~-UO^$M-  
adjustment range 调整幅度 @U:PXCv h  
administered exchange rate 受管制汇率 Bm 4$