[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: +`wr{kB$~  
U[3w9  
A share Ａ股；甲类股份 mK$E&,OkA  
abatement of tax 减税；减扣免税额 iCpm^XT  
ABN AMRO Bank N.V. 荷兰银行 Hy:x.'i  
above-the-line expenditure 线上项目支出；经常预算支出 #2i$:c~  
above-the-line receipt 线上项目收入；经常预算收入 FJH>P\+  
ABSA Asia Limited 南非联合亚洲有限公司 p
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absolute change 绝对数值变更 W=A0+t%XC  
absolute expenditure 实际开支 Xh}q/H<  
absolute guideline figure 绝对准则数字 yLLA:5Q1  
absolute interest 绝对权益 NLpKh1g  
absolute order of discharge 绝对破产解除令 \?v&JmEU  
absolute profit margin 绝对利润幅度 X\!q8KEpR&  
absolute value 实值；绝对值 ^_v94!a9  
absolutely vested interest 绝对既得权益 7Z:3xb&>   
absorbed cost 已吸收成本；已分摊成本 M:OZW
YQ  
absorption 吸收；分摊；合并 2|\mBP`ok  
absorption rate 吸收率；摊配率；分摊率 uq9mq"  
ACB Finance Limited 亚洲商业财务有限公司 =%I[ o=6  
acceptable form of reciprocity 合理的互惠条件 u,iiS4'Ze  
acceptable rate 适当利率；适当汇率 8*&-u +@%  
acceptance agreement 承兑协议 >CKa?N;  
acceptance for honour 参加承兑 vM5I2C3_>!  
acceptor 承兑人；接受人；受票人 {(-923|,  
acceptor for honour 参加承兑人 VB |k  
accident insurance 意外保险 q*R~gEi#yk  
Accident Insurance Association of Hong Kong 香港意外保险公会 2&'uO 'K  
accident insurance scheme 意外保险计划 rkS'OC  
accident year basis 意外年度基准 &/uakkS  
accommodation 通融；贷款 (421$w,B%  
accommodation bill 通融票据；空头票据 l]DRJ  
accommodation party 汇票代发人 4`v[p4k  
account balance 帐户余额；帐户结余 R-n%3oh  
account book 帐簿 !^L}LtqHI  
account collected in advance 预收款项 xF)
 .S@  
account current book 往来帐簿 BSy4 d>  
account of after-acquired property 事后取得的财产报告 q{*[uJ}Xc"  
account of defaulter 拖欠帐目 nq7)0F%e  
account payable 应付帐款 5r8 ["  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E.$//P n|1  
account receivable 应收帐款 uq:'`o-1  
account receivable report 应收帐款报表 hHw1<! M  
account statement 结单；帐单；会计财务报表 (1{OQ0N+x  
account title 帐户名称；会计科目 ~:!&}e5  
accountant's report 会计师报告 7m8:odeF  
Accountant's Report Rules 会计师报告规则 b,HXD~=  
accounting and auditing procedure 会计与审计程序；会计与核数程序  KYccjX  
Accounting Arrangements 《会计安排》 \2@9k`  
accounting basis 会计基础 D0f7I:i1  
accounting by Official Receiver 破产管理署署长呈交的帐目 2 (ux  
Accounting Circular 《会计通告》 N]c:8dOj  
accounting class 会计类别 ?\Y7]_]/  
accounting date 记帐日期；会计结算日期 QKz2ONV=)  
accounting for money 款项核算 6*ZZ)W<  
Accounting Officer 会计主任 OB,T>o@  
accounting period 会计报告期；会计期 3kJSz-_M  
accounting policy 会计政策；会计方针 Grd9yLF  
accounting practice 会计惯例 jq/{

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accounting principle 会计准则 l%2B4d9"v  
accounting record 会计记录 U_B`SS  
accounting report 会计报告 . 55aY~We  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A]V<K[9:b  
Accounting Society of China 中国会计学会 n |,}   
accounting statement 会计报表
\BsvUGd  
accounting system 会计制度；会计系统 Yu
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accounting transaction 会计事项；帐务交易 @qJv  
accounting treatment 会计处理 t^
9q>[/d`  
accounting year 会计年度 6B?1d /8V  
accretion 增值；添加  [7)#3  
accrual 应计项目；应累算数目 T5U(B3j_  
accrual basis 应计制；权责发生制 +n`^W(  
accrual basis accounting 应计制会计；权责发生制会计
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accrue 应累算；应计 n_] OYG>U  
accrued benefit 应累算利益 p7O4CP>9[  
accrued charges 应计费用 JeCEj=_Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 m7mC 7x  
accrued expenses 应累算费用 F{<rIR  
accrued interest payable 应付利息；应计未付利息  6Ue6b$xE  
accrued interest receivable 应收利息；应计未收利息 0P5 3dF  
accrued right 累算权益 gzdgnF2  
accruing profit 应累算的利润 8i"{GGVC  
accumulated fiscal reserve 累积财政储备 *X zUqK  
accumulated profit 累积利润；滚存溢利 K<_H`k*x
 
accumulated reserve 累积储备 X!_OOfueP8  
accumulation of surplus income 累积收益盈余
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acquired assets 既得资产 ]X _&  
acquisition 收购；购置；取得 khu,P[3>  
acquisition cost 购置成本 AAl`bhx'n  
acquisition expenses 购置费用 ~d5{Q?T)  
acquisition of 100% interest 收购全部股权 cRfX  
acquisition of control 取得控制权  y.eBFf  
acquisition of fixed assets 购置固定资产 Pr/&p0@aV  
acquisition of shell “买壳” uc"u@ _M  
acquisition price 收购价 cE]kI,Fw,M  
act of God 天灾 K|1^?#n  
acting partner 执事合伙人 V+K.' J ^@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,zyrBO0 Eq  
active partner 积极参与的合伙人 9_/1TjrDN  
active trading 交投活跃 - jw=Iyv  
actual circulation 实际流通 (c_hX(  
actual cost 实际成本 G`W+m*[U+M  
actual expenditure 实际开支；实际支出 +1623E  
actual income 实际入息；实际收入；实际收益 MR6vr.~  
actual market 现货市场 p.IfJ|  
actual price 现货价；实际价格 J/*[wj  
actual profit 实际利润 V7v,)a" L  
actual quotation 实盘；实际价位；实际报价 K^vMIoh  
actual year basis 按实际年度计算 tw')2UGg  
actuals 实货 6a!X`%N =  
actuarial investigation 精算调查 dk ?0r  
actuarial principle 精算原则 p5'\< gQ  
actuarial report 精算师报告 Zn!SHj  
Actuarial Society of Hong Kong 香港精算学会 TP^0`L  
actuarial valuation 精算师估值 pVY.&XBZ$  
actuary 精算师 8YJ({ Ou_  
ad referendum agreement 暂定协议；有待覆核的协定 MG@19R2s  
ad valorem duty 从价税；按值征税 +Snjb0  
ad valorem duty system 从价税制 J{ Vl2P?@  
ad valorem fee 从价费 3IxT2@H)  
ad valorem tariff 从价关税 /L 4WWQ5  
additional allowance 额外免税额 f<'C<xnf  
additional amount for unexpired risk 未过期风险的额外款额 `F@yZ4L3S  
additional assessable profit 补加应评税利润 -,fa{yt-  
additional assessment 补加评税 . (*kgv@3x  
additional commitment 额外承担 9H, &n
ET  
additional commitment vote 额外承担拨款 u"8;fS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rE{ Xo:Cf  
additional dependent parent allowance 供养父母额外免税额 &;h~J S=  
additional provision 额外拨款 <,4R2'  
additional stamp duty 附加印花税 ['4\O43yv  
additional tax 补加税罚款；补加税款 uJ/?+5TU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Wt)SdF=U/  
adjudged bankrupt 被裁定破产 H,XLb.  
adjudicated bankrupt 裁定破产人 ic0v*Y$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZYA.1VrM  
adjudication of bankruptcy 裁定破产；宣告破产 _z(5e  
adjudication of insolvency 裁定无力偿还债务 Oz#EGjz  
adjusted actual 经调整的实数；调整后的实数 C=dx4U~   
adjusted current assets 经调整的流动资产；调整后的流动资产 A{8K#@!  
adjusted figure 经调整的数字；调整后的数额 ,JQxs7@2k  
adjusted liabilities 经调整的负债；调整后的负债 APtselC  
adjusted loss 经调整的亏损；调整后的亏损 .KU
SNrs'  
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 0 .FHdJ<  
adjusted profit 经调整的利润；调整后的利润 @Ge>i5q  
adjusted surplus 经调整的盈余额；调整后的盈余额 (!0j4'  
adjusted value 经调整的价值；调整后的价值 EREolCASb  
adjustment 调整；修订；理算〔保险〕 43J\8WBn@  
adjustment centre 调剂中心 dq YDz  
adjustment lag 调整过程的时间差距；调整时差 e' U"`)S  
adjustment mechanism 调整机制 UK"}}nO@e  
adjustment of loss 亏损调整 V\@jC\-5Vt  
adjustment process 调整过程；调整程序 aJ5H3X}Y  
adjustment range 调整幅度 2/yXY_L  
administered exchange rate 受管制汇率 2/v35
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