[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: Az  U|p  
oy2(Ag\  
A share Ａ股；甲类股份 lq1[r~  
abatement of tax 减税；减扣免税额 <^#P6  
ABN AMRO Bank N.V. 荷兰银行 J#6LSD@(O  
above-the-line expenditure 线上项目支出；经常预算支出 ;c>>$lr  
above-the-line receipt 线上项目收入；经常预算收入 <9@&oN+T  
ABSA Asia Limited 南非联合亚洲有限公司 Z,0O/RFJ.q  
absolute change 绝对数值变更 R]CZw;zS_  
absolute expenditure 实际开支 sL)Rg(rkx  
absolute guideline figure 绝对准则数字 o*%3[HmV  
absolute interest 绝对权益 GS}0;x  
absolute order of discharge 绝对破产解除令 oz%h)#;  
absolute profit margin 绝对利润幅度 7 ,$axvLw  
absolute value 实值；绝对值 M'^(3#ZU  
absolutely vested interest 绝对既得权益 M} O[`Fx{W  
absorbed cost 已吸收成本；已分摊成本 dKU 5;  
absorption 吸收；分摊；合并 mYX56,b}5  
absorption rate 吸收率；摊配率；分摊率 nc< qbN  
ACB Finance Limited 亚洲商业财务有限公司 BiA>QQ  
acceptable form of reciprocity 合理的互惠条件 pAENXC\,  
acceptable rate 适当利率；适当汇率 "\`>2  
acceptance agreement 承兑协议 HKpD2M  
acceptance for honour 参加承兑 (.PmDBW  
acceptor 承兑人；接受人；受票人 ^[en3aQ  
acceptor for honour 参加承兑人 DeA@0HOxh  
accident insurance 意外保险 q1UBKhpnH  
Accident Insurance Association of Hong Kong 香港意外保险公会  q4_**  
accident insurance scheme 意外保险计划 9#u}^t  
accident year basis 意外年度基准 bKYY{V55  
accommodation 通融；贷款 PM @XtL7J  
accommodation bill 通融票据；空头票据 ?LM:RADCm  
accommodation party 汇票代发人 GL/ KB  
account balance 帐户余额；帐户结余 gC0;2  
account book 帐簿 xYmdCf@H  
account collected in advance 预收款项 _~ v-:w  
account current book 往来帐簿 h:f;
mn?x  
account of after-acquired property 事后取得的财产报告 K~USK?Q%  
account of defaulter 拖欠帐目 _=uviMuE  
account payable 应付帐款 Y]~IY?I  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
H]BAW*}  
account receivable 应收帐款 w.tW=z5  
account receivable report 应收帐款报表 -=}b;Kf-  
account statement 结单；帐单；会计财务报表 r9?o$=T  
account title 帐户名称；会计科目 ja?s@Y}-9s  
accountant's report 会计师报告 0"TgLd  
Accountant's Report Rules 会计师报告规则 Ga.0Io&}C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7 xUE,)?  
Accounting Arrangements 《会计安排》 j13riI3A  
accounting basis 会计基础 Im6U_JsNZh  
accounting by Official Receiver 破产管理署署长呈交的帐目 7iP5T  
Accounting Circular 《会计通告》 6zuze0ud  
accounting class 会计类别 9MT3T?IS  
accounting date 记帐日期；会计结算日期 z=B< `}@3  
accounting for money 款项核算 \OP9_J(*  
Accounting Officer 会计主任 AhR0zg  
accounting period 会计报告期；会计期 bCzdszvg3  
accounting policy 会计政策；会计方针 q=njKC  
accounting practice 会计惯例 X\kjAMuW/*  
accounting principle 会计准则 ANotUty;y  
accounting record 会计记录 {b2  aL7  
accounting report 会计报告 w3d34*0$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x=h0Fq,T  
Accounting Society of China 中国会计学会 {(%~i37  
accounting statement 会计报表 wsqLXZI  
accounting system 会计制度；会计系统 uNy!<u  
accounting transaction 会计事项；帐务交易 9T$u+GX'  
accounting treatment 会计处理 ~zMDY F"&  
accounting year 会计年度 
f -7S:,  
accretion 增值；添加 e^=NL>V6p  
accrual 应计项目；应累算数目 X CzXS.  
accrual basis 应计制；权责发生制 ly[lrD0Kn.  
accrual basis accounting 应计制会计；权责发生制会计 )&Mq,@  
accrue 应累算；应计 [$;,Ua-mt  
accrued benefit 应累算利益 J)#S-ZB+'k  
accrued charges 应计费用 IYLZ +>  
accrued cumulative preference share dividend 应累算的累积优先股股息 4b=
Gg  
accrued expenses 应累算费用 }Fm\+JOS   
accrued interest payable 应付利息；应计未付利息 z#RuwB+  
accrued interest receivable 应收利息；应计未收利息 w]F!2b!  
accrued right 累算权益 T
ywK\hH  
accruing profit 应累算的利润 W1hX?!xp!  
accumulated fiscal reserve 累积财政储备 5*Btb#:  
accumulated profit 累积利润；滚存溢利 -8/JP  
accumulated reserve 累积储备 FJ}gUs{m  
accumulation of surplus income 累积收益盈余 JDKLKHOMZ  
acquired assets 既得资产 l77'Lne  
acquisition 收购；购置；取得 pu#[pa  
acquisition cost 购置成本 D&-vq,c  
acquisition expenses 购置费用 U:\p$hL9  
acquisition of 100% interest 收购全部股权 u3ST ;  
acquisition of control 取得控制权 H~eGgm;p  
acquisition of fixed assets 购置固定资产 I )5<DZB9  
acquisition of shell “买壳” o<nS_x  
acquisition price 收购价 AC'lS >7s  
act of God 天灾 lA]N04 d  
acting partner 执事合伙人 %XR<isn  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [EruyWK  
active partner 积极参与的合伙人 $cu]_gu  
active trading 交投活跃 EWO /u.z  
actual circulation 实际流通 l/QhD?)9  
actual cost 实际成本 8RU.}PD  
actual expenditure 实际开支；实际支出 ni<[G0#T  
actual income 实际入息；实际收入；实际收益 I3PQdAs~&h  
actual market 现货市场 K'V 2FTJI  
actual price 现货价；实际价格 3 1k
 
actual profit 实际利润 &}E:jt}  
actual quotation 实盘；实际价位；实际报价 .zIgbv s  
actual year basis 按实际年度计算 NNmM#eB:4  
actuals 实货 E?_ zZ2  
actuarial investigation 精算调查 ` jyKCm.$#  
actuarial principle 精算原则 dWUUxKC  
actuarial report 精算师报告 !?b/-~o7S  
Actuarial Society of Hong Kong 香港精算学会 5aG5BA[N  
actuarial valuation 精算师估值 op.d;lO@  
actuary 精算师 w,/6B&|  
ad referendum agreement 暂定协议；有待覆核的协定 J)Ol"LXV  
ad valorem duty 从价税；按值征税 tH,sql)  
ad valorem duty system 从价税制 9(Jy0]E~  
ad valorem fee 从价费 gs>A=A(VYf  
ad valorem tariff 从价关税 nd.hHQ   
additional allowance 额外免税额 Bq;1^gtpe  
additional amount for unexpired risk 未过期风险的额外款额 C99&L3bz^(  
additional assessable profit 补加应评税利润 =+\$e1Mb*  
additional assessment 补加评税 {[tZ.1.w  
additional commitment 额外承担 GMw)*  
additional commitment vote 额外承担拨款 @h9K  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tpGCrn2w>  
additional dependent parent allowance 供养父母额外免税额 TL@mM  
additional provision 额外拨款 x)5LT}p  
additional stamp duty 附加印花税 7f r>ZY^  
additional tax 补加税罚款；补加税款 {Zl4C;c  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "koo` J  
adjudged bankrupt 被裁定破产 "&<~UiI  
adjudicated bankrupt 裁定破产人 h1-Gp3#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Why"G
1`  
adjudication of bankruptcy 裁定破产；宣告破产 B:nK)"{  
adjudication of insolvency 裁定无力偿还债务 a'A s
 
adjusted actual 经调整的实数；调整后的实数 U!Mf]3  
adjusted current assets 经调整的流动资产；调整后的流动资产 rs_h}+6"s  
adjusted figure 经调整的数字；调整后的数额 [T]Bfo  
adjusted liabilities 经调整的负债；调整后的负债 d"GDZ[6  
adjusted loss 经调整的亏损；调整后的亏损 g}Mi9Kp  
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 @,e8t BL  
adjusted profit 经调整的利润；调整后的利润 ?BsH{QRYQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 _Jy,yMQ^[_  
adjusted value 经调整的价值；调整后的价值 ayeCi8
  
adjustment 调整；修订；理算〔保险〕 Cm4
10=b  
adjustment centre 调剂中心 z7k$0&  
adjustment lag 调整过程的时间差距；调整时差 zR/IqW.`9  
adjustment mechanism 调整机制 MQ9vPgh  
adjustment of loss 亏损调整 s~Gw  
adjustment process 调整过程；调整程序 .<.#aY;N  
adjustment range 调整幅度 ( OXY ^iq  
administered exchange rate 受管制汇率 `x2,;h!:)N