[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: _zWfI.o  
Ch \
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A share Ａ股；甲类股份 hrGH}CU"  
abatement of tax 减税；减扣免税额 Tr0B[QF  
ABN AMRO Bank N.V. 荷兰银行 Iw<i@=V  
above-the-line expenditure 线上项目支出；经常预算支出 TuDE@ gq(  
above-the-line receipt 线上项目收入；经常预算收入 / X'(3'a  
ABSA Asia Limited 南非联合亚洲有限公司 W ~f(::  
absolute change 绝对数值变更 &<RpWAk{  
absolute expenditure 实际开支 kOo~%kcQ'  
absolute guideline figure 绝对准则数字 9ZXlR?GA  
absolute interest 绝对权益 j _L@U2i  
absolute order of discharge 绝对破产解除令 3&&9_`r&_  
absolute profit margin 绝对利润幅度 ={>Lrig:l  
absolute value 实值；绝对值 &0zT I?c  
absolutely vested interest 绝对既得权益 jz58E}  
absorbed cost 已吸收成本；已分摊成本 mtz#}qD66  
absorption 吸收；分摊；合并 YH&bD16c3  
absorption rate 吸收率；摊配率；分摊率 Xce0~\_A  
ACB Finance Limited 亚洲商业财务有限公司 D,qu-k[jMI  
acceptable form of reciprocity 合理的互惠条件 N- H^lqD  
acceptable rate 适当利率；适当汇率 5NoI~X =  
acceptance agreement 承兑协议 U-/ {0zB  
acceptance for honour 参加承兑  . \   
acceptor 承兑人；接受人；受票人 } :=Tm]S  
acceptor for honour 参加承兑人 lKZB?Kk^w\  
accident insurance 意外保险 z4M9M7)"  
Accident Insurance Association of Hong Kong 香港意外保险公会 U8qtwA9t  
accident insurance scheme 意外保险计划 :
G\<y  
accident year basis 意外年度基准 Urr#N  
accommodation 通融；贷款 FIxF
nh3~  
accommodation bill 通融票据；空头票据 g<{xC_J  
accommodation party 汇票代发人 Wjhvxk  
account balance 帐户余额；帐户结余 ./Q,  
account book 帐簿 PxH72hBS  
account collected in advance 预收款项 2MZCw^s>  
account current book 往来帐簿 l2N]a9bq@  
account of after-acquired property 事后取得的财产报告 $/!{OU.t`  
account of defaulter 拖欠帐目 >h0-;  
account payable 应付帐款 `W/sP\3  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sBrI}[oyx  
account receivable 应收帐款 2{|h8oz  
account receivable report 应收帐款报表 fd-q3_f  
account statement 结单；帐单；会计财务报表 F1L:,. e`  
account title 帐户名称；会计科目 ^&y$Wd]6  
accountant's report 会计师报告 34\(7JO  
Accountant's Report Rules 会计师报告规则 }!IL]0q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P(F+f`T  
Accounting Arrangements 《会计安排》 y WV#Up  
accounting basis 会计基础 S[WG$  
accounting by Official Receiver 破产管理署署长呈交的帐目 C8z{XSo  
Accounting Circular 《会计通告》 lz1wO5%h  
accounting class 会计类别 ~ vqa7~}m  
accounting date 记帐日期；会计结算日期 OS8q( 2z?s  
accounting for money 款项核算 Y ')x/H  
Accounting Officer 会计主任 !%$`Eq)M^7  
accounting period 会计报告期；会计期 */|BpakD<  
accounting policy 会计政策；会计方针 s%<e
D  
accounting practice 会计惯例 pb~pN  
accounting principle 会计准则 [jmd   
accounting record 会计记录 q$=#A7H>3)  
accounting report 会计报告 8#vc(04(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C*P7-oE2rh  
Accounting Society of China 中国会计学会 yn#X;ja-  
accounting statement 会计报表 h:9Zt
0,  
accounting system 会计制度；会计系统 S~|T4q(  
accounting transaction 会计事项；帐务交易 Yk=PS[f  
accounting treatment 会计处理 M![J2 =  
accounting year 会计年度 JH7<  
accretion 增值；添加 z[Xd%mhjO  
accrual 应计项目；应累算数目 '3uVkp 6tF  
accrual basis 应计制；权责发生制 t .;LnrY  
accrual basis accounting 应计制会计；权责发生制会计 VNY%R,6  
accrue 应累算；应计 D-c`F G'  
accrued benefit 应累算利益 AvW:<}a,  
accrued charges 应计费用 fk&8]tK4  
accrued cumulative preference share dividend 应累算的累积优先股股息 x)@G;nZ  
accrued expenses 应累算费用 %f]:I  
accrued interest payable 应付利息；应计未付利息 6O y$gW)  
accrued interest receivable 应收利息；应计未收利息 aTt12Sc  
accrued right 累算权益 I"GB<oB  
accruing profit 应累算的利润 I1X-s   
accumulated fiscal reserve 累积财政储备 >rf'-X4n  
accumulated profit 累积利润；滚存溢利 OLE[UXD-E  
accumulated reserve 累积储备 "me n  
accumulation of surplus income 累积收益盈余 O&Y*pOg  
acquired assets 既得资产 /HaHH.e  
acquisition 收购；购置；取得 pS:4CNI{  
acquisition cost 购置成本 R~PA1wDZ  
acquisition expenses 购置费用 =|Y,+/R?  
acquisition of 100% interest 收购全部股权 dUhY\v oQ  
acquisition of control 取得控制权 Q637N|01  
acquisition of fixed assets 购置固定资产 I"ok&^t^}  
acquisition of shell “买壳” -X"
p:=;j  
acquisition price 收购价 9?SZNL['V  
act of God 天灾 xU4 +|d  
acting partner 执事合伙人 k=jk`c{<[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 V{!J-nO  
active partner 积极参与的合伙人 5;YMqUkw  
active trading 交投活跃 jWrj?DV,2N  
actual circulation 实际流通 hbY5l}\5  
actual cost 实际成本 oaIi2=Tf  
actual expenditure 实际开支；实际支出 ()6wvu}  
actual income 实际入息；实际收入；实际收益 M 
r5v<  
actual market 现货市场 ,Pdf,2  
actual price 现货价；实际价格 C@'h<[v`1v  
actual profit 实际利润 l`f/4vy  
actual quotation 实盘；实际价位；实际报价 ;;#q
mGoE  
actual year basis 按实际年度计算 )!P)U(*v  
actuals 实货 ~ Q.7VDz  
actuarial investigation 精算调查 ;5659!;  
actuarial principle 精算原则 >LOjV0K/  
actuarial report 精算师报告 1ng!G 7g  
Actuarial Society of Hong Kong 香港精算学会 3`t%g[D1  
actuarial valuation 精算师估值 8; 0A g  
actuary 精算师 \nPEyw,U  
ad referendum agreement 暂定协议；有待覆核的协定 t%E!o0+8Z  
ad valorem duty 从价税；按值征税 =4FXBPoQK  
ad valorem duty system 从价税制 0.8
2kl  
ad valorem fee 从价费 NTYg[VTr  
ad valorem tariff 从价关税 JzQ)jdvp  
additional allowance 额外免税额 YoBDvV":@  
additional amount for unexpired risk 未过期风险的额外款额 ^
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additional assessable profit 补加应评税利润 6\g cFfo  
additional assessment 补加评税 ;V*l.gr'2  
additional commitment 额外承担 .y!<t}  
additional commitment vote 额外承担拨款 ~a ]+#D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n>BkTaI  
additional dependent parent allowance 供养父母额外免税额 `erV$( M  
additional provision 额外拨款 l1BtI_7p  
additional stamp duty 附加印花税 t/VD31  
additional tax 补加税罚款；补加税款  : y%d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JB<Sl4  
adjudged bankrupt 被裁定破产 X-K=!pET  
adjudicated bankrupt 裁定破产人 DtXrWS/
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;$.J3!  
adjudication of bankruptcy 裁定破产；宣告破产 
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adjudication of insolvency 裁定无力偿还债务 A%KDiIA  
adjusted actual 经调整的实数；调整后的实数 H[,i{dD  
adjusted current assets 经调整的流动资产；调整后的流动资产 0i!u UF  
adjusted figure 经调整的数字；调整后的数额 oX30VfT  
adjusted liabilities 经调整的负债；调整后的负债 pNepC<rY  
adjusted loss 经调整的亏损；调整后的亏损 bDL,S?@  
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 kmP]SO?tx  
adjusted profit 经调整的利润；调整后的利润 7z JRJ*NB  
adjusted surplus 经调整的盈余额；调整后的盈余额 _>(^tCo  
adjusted value 经调整的价值；调整后的价值 cW@Zd5&0S  
adjustment 调整；修订；理算〔保险〕 1w@(5 ^V  
adjustment centre 调剂中心 (^TF%(H  
adjustment lag 调整过程的时间差距；调整时差 9K{%vK  
adjustment mechanism 调整机制 [j=yMP38!:  
adjustment of loss 亏损调整 I>]oS(GNT  
adjustment process 调整过程；调整程序 .HS"}A T  
adjustment range 调整幅度 RJ 8+h  
administered exchange rate 受管制汇率 f
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