[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: 3Ty{8oUs^  
RKb3=}
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A share Ａ股；甲类股份 k3h53QTmC  
abatement of tax 减税；减扣免税额 Dk6\p~q  
ABN AMRO Bank N.V. 荷兰银行 BcO2* 3  
above-the-line expenditure 线上项目支出；经常预算支出 j?)`VLZ  
above-the-line receipt 线上项目收入；经常预算收入 
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ABSA Asia Limited 南非联合亚洲有限公司 5kZ yiC*  
absolute change 绝对数值变更 #/=
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absolute expenditure 实际开支 s(LqhF[N2]  
absolute guideline figure 绝对准则数字 CP#MNNvgrw  
absolute interest 绝对权益 ,/U9v~  
absolute order of discharge 绝对破产解除令 7%}}m&A7h  
absolute profit margin 绝对利润幅度 WG r\R  
absolute value 实值；绝对值 T0 )y5
  
absolutely vested interest 绝对既得权益 ~}ZX^l&k{P  
absorbed cost 已吸收成本；已分摊成本 3YF]o9  
absorption 吸收；分摊；合并 lq9h Dn[p  
absorption rate 吸收率；摊配率；分摊率 +-137!x\q  
ACB Finance Limited 亚洲商业财务有限公司 BV:,bS  
acceptable form of reciprocity 合理的互惠条件 ,IB)Kk2  
acceptable rate 适当利率；适当汇率 9 @+X?Nhv5  
acceptance agreement 承兑协议 )yAPYC
 
acceptance for honour 参加承兑 f^)
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acceptor 承兑人；接受人；受票人 .]l2)O
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acceptor for honour 参加承兑人 7B :aJfxM  
accident insurance 意外保险 .HJHJ.Js8X  
Accident Insurance Association of Hong Kong 香港意外保险公会 lY?d*qED  
accident insurance scheme 意外保险计划 0t0:soZx  
accident year basis 意外年度基准 }=4".V`-o  
accommodation 通融；贷款 p5BcDYOw`  
accommodation bill 通融票据；空头票据 r
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accommodation party 汇票代发人 d0,F'?.0|  
account balance 帐户余额；帐户结余 haK5Oe/cE  
account book 帐簿 :|Ty 0>k  
account collected in advance 预收款项 F+r6/e6a  
account current book 往来帐簿 oABPGyv  
account of after-acquired property 事后取得的财产报告 ^:j:;\;  
account of defaulter 拖欠帐目 I2Rp=L:z5  
account payable 应付帐款 |{"7/~*[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _/\H3  
account receivable 应收帐款 Q
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account receivable report 应收帐款报表 pU/.|Sh  
account statement 结单；帐单；会计财务报表 =MLL-a1  
account title 帐户名称；会计科目 Z%Kj^ M  
accountant's report 会计师报告 Ry~LhU:  
Accountant's Report Rules 会计师报告规则 KgSxF#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ri`|qy6! |  
Accounting Arrangements 《会计安排》 Jz b".A  
accounting basis 会计基础 Inoou'jX  
accounting by Official Receiver 破产管理署署长呈交的帐目 C[,-1e?  
Accounting Circular 《会计通告》 -6>rR{z  
accounting class 会计类别 \Y p oJ!-  
accounting date 记帐日期；会计结算日期 yp/*@8%_E  
accounting for money 款项核算 zb$U'D_-f  
Accounting Officer 会计主任 r2w7lf66!  
accounting period 会计报告期；会计期 ;
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accounting policy 会计政策；会计方针 WRM}gWv*  
accounting practice 会计惯例 {}e IpK,+  
accounting principle 会计准则 h^,a 1'  
accounting record 会计记录 v_h{_b8  
accounting report 会计报告 Op~+yMef  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H0 t1& :  
Accounting Society of China 中国会计学会 sJ=B:3jS0  
accounting statement 会计报表 =G6@:h=  
accounting system 会计制度；会计系统 v2R:=d ')>  
accounting transaction 会计事项；帐务交易 ".IhV<R  
accounting treatment 会计处理 O:)@J b2  
accounting year 会计年度 Vo[4\h#$  
accretion 增值；添加 :8 :>CHa  
accrual 应计项目；应累算数目 1uMdgrJRR  
accrual basis 应计制；权责发生制 /.bwwj_;  
accrual basis accounting 应计制会计；权责发生制会计 zZ-*/THB@R  
accrue 应累算；应计 LLiX%XOh  
accrued benefit 应累算利益 (ShJ!  
accrued charges 应计费用 Gx($q;8  
accrued cumulative preference share dividend 应累算的累积优先股股息 g-36Q~`9v  
accrued expenses 应累算费用 ,fRb6s-  
accrued interest payable 应付利息；应计未付利息 9:s!#FYFM  
accrued interest receivable 应收利息；应计未收利息 <D}k@M Z  
accrued right 累算权益 Sq>UMfl&  
accruing profit 应累算的利润 g>f394j  
accumulated fiscal reserve 累积财政储备 <LY+" Y  
accumulated profit 累积利润；滚存溢利 Jjv&@a}  
accumulated reserve 累积储备 9"TPDU7"  
accumulation of surplus income 累积收益盈余 >E3OYa?G  
acquired assets 既得资产
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acquisition 收购；购置；取得 3@*8\  
acquisition cost 购置成本 Xob##{P3  
acquisition expenses 购置费用 !WXSrICX[  
acquisition of 100% interest 收购全部股权 fsoS!6h0k  
acquisition of control 取得控制权
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acquisition of fixed assets 购置固定资产 !v=ha%w{  
acquisition of shell “买壳”
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acquisition price 收购价 ko$R%W&T  
act of God 天灾 Tec6] :  
acting partner 执事合伙人 >b0}X)Z+U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9L,T@#7  
active partner 积极参与的合伙人 &CgD smJo#  
active trading 交投活跃 lx SGvvP4  
actual circulation 实际流通 %BJ V$tO  
actual cost 实际成本 7Jbr
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actual expenditure 实际开支；实际支出 Sj\8$QIXC  
actual income 实际入息；实际收入；实际收益 zQ~nS   
actual market 现货市场 L` 6`NYR  
actual price 现货价；实际价格 xp= ]J UQ  
actual profit 实际利润 2\n6XAQ*  
actual quotation 实盘；实际价位；实际报价 lOZZ-  
actual year basis 按实际年度计算 !WNr09`  
actuals 实货 ?~"RCZ[;.f  
actuarial investigation 精算调查 oID,PB*9  
actuarial principle 精算原则 c{[WOrA~#  
actuarial report 精算师报告 uP.3(n[&  
Actuarial Society of Hong Kong 香港精算学会 0:nyOx(;  
actuarial valuation 精算师估值 Nsb13mlY  
actuary 精算师 "Z <1Msz  
ad referendum agreement 暂定协议；有待覆核的协定 3~ylBJJ  
ad valorem duty 从价税；按值征税 >Uz3F7nHi  
ad valorem duty system 从价税制 q-'zZ#  
ad valorem fee 从价费 [LE_lATjU  
ad valorem tariff 从价关税 7y!{lr=n  
additional allowance 额外免税额 B^Vb=* QRo  
additional amount for unexpired risk 未过期风险的额外款额 mSs%gL]g  
additional assessable profit 补加应评税利润 \O5 6!,k  
additional assessment 补加评税 B4%W,F:@  
additional commitment 额外承担 h1xYQF_`Z  
additional commitment vote 额外承担拨款 hq|/XBd||  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p4=^ UP  
additional dependent parent allowance 供养父母额外免税额 *`[LsG]ZF  
additional provision 额外拨款 o&zeOJW  
additional stamp duty 附加印花税 )9s[-W,e  
additional tax 补加税罚款；补加税款 R"jX9~3Ln  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 u7K0m! jW  
adjudged bankrupt 被裁定破产 Lq:Z='Kc  
adjudicated bankrupt 裁定破产人 'Q# KjY
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9kcAMk1K  
adjudication of bankruptcy 裁定破产；宣告破产 QM=X<?m/,=  
adjudication of insolvency 裁定无力偿还债务 Q/':<QY  
adjusted actual 经调整的实数；调整后的实数 tq{ aa  
adjusted current assets 经调整的流动资产；调整后的流动资产 b?z8Yp6  
adjusted figure 经调整的数字；调整后的数额 TWM
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adjusted liabilities 经调整的负债；调整后的负债 O3S_P]{*ny  
adjusted loss 经调整的亏损；调整后的亏损 D9h\=[%e  
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 >
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adjusted profit 经调整的利润；调整后的利润 c}Qj
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adjusted surplus 经调整的盈余额；调整后的盈余额 W<t,Ivg  
adjusted value 经调整的价值；调整后的价值 "~tEmMz  
adjustment 调整；修订；理算〔保险〕 /p~gm\5Z  
adjustment centre 调剂中心 I_Q'+d  
adjustment lag 调整过程的时间差距；调整时差 Xcb\N  
adjustment mechanism 调整机制 J^U#dYd  
adjustment of loss 亏损调整 >#SQDVFf  
adjustment process 调整过程；调整程序 pl5!Ih6  
adjustment range 调整幅度 >k"/:g^t  
administered exchange rate 受管制汇率 o}<}zTU