[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: DE."XSni  
Hd2Sou4-j  
A share Ａ股；甲类股份 q:J,xC_sF(  
abatement of tax 减税；减扣免税额 &wK%p/?  
ABN AMRO Bank N.V. 荷兰银行 HWVWl~FA  
above-the-line expenditure 线上项目支出；经常预算支出 IUbYw ~f3  
above-the-line receipt 线上项目收入；经常预算收入 lwQI 9U[O2  
ABSA Asia Limited 南非联合亚洲有限公司 m)= -sD  
absolute change 绝对数值变更 /3'-+bp^=  
absolute expenditure 实际开支 G/N'8Q)  
absolute guideline figure 绝对准则数字 3MNo&0M9  
absolute interest 绝对权益 .OX.z~":y  
absolute order of discharge 绝对破产解除令 42ttmN1F  
absolute profit margin 绝对利润幅度 %I&Hx<Hj  
absolute value 实值；绝对值 7=Ew[MOmM  
absolutely vested interest 绝对既得权益 k3}ymhUf  
absorbed cost 已吸收成本；已分摊成本 $@}6P,mg  
absorption 吸收；分摊；合并 F2!_Z=  
absorption rate 吸收率；摊配率；分摊率 oPo<F5M]d%  
ACB Finance Limited 亚洲商业财务有限公司 &AZr(>  
acceptable form of reciprocity 合理的互惠条件 xo7H^!_   
acceptable rate 适当利率；适当汇率 qyp"q{k0  
acceptance agreement 承兑协议 
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acceptance for honour 参加承兑 e@NS=U` <  
acceptor 承兑人；接受人；受票人 T AwA)Zg  
acceptor for honour 参加承兑人 w[~$.FM/  
accident insurance 意外保险 k8 ,.~HkU  
Accident Insurance Association of Hong Kong 香港意外保险公会 m~(]\  
accident insurance scheme 意外保险计划 |XLx6E2F  
accident year basis 意外年度基准 5?kF'yksR  
accommodation 通融；贷款 zw7=:<z=  
accommodation bill 通融票据；空头票据 ;]KGRT  
accommodation party 汇票代发人 NVcL9"ht*@  
account balance 帐户余额；帐户结余 8QXxRD;0:  
account book 帐簿 u"?cmg<.1  
account collected in advance 预收款项 j
xZR%D  
account current book 往来帐簿 K/g\x0  
account of after-acquired property 事后取得的财产报告 #gUM%$  
account of defaulter 拖欠帐目 A_CE pG]  
account payable 应付帐款 mxGa\{D#y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _F;(#D  
account receivable 应收帐款 2|qE|3&{'  
account receivable report 应收帐款报表 /V$[M  
account statement 结单；帐单；会计财务报表 g$EjIHb  
account title 帐户名称；会计科目 YB*ZYpRVl  
accountant's report 会计师报告 Y\& 4`v'  
Accountant's Report Rules 会计师报告规则 b_W0tiyv%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 h<$Vry}  
Accounting Arrangements 《会计安排》 UpN:F  
accounting basis 会计基础 ^7.864  
accounting by Official Receiver 破产管理署署长呈交的帐目 %a{cJ6P  
Accounting Circular 《会计通告》 {h7 *a=  
accounting class 会计类别 neoT\HV  
accounting date 记帐日期；会计结算日期 ]9l=geZd%;  
accounting for money 款项核算 y4C _G?  
Accounting Officer 会计主任 oz(<e  
accounting period 会计报告期；会计期 wHx1CXC  
accounting policy 会计政策；会计方针 p*-o33Ve  
accounting practice 会计惯例 ?Q]&d!UCs  
accounting principle 会计准则 13'tsM&  
accounting record 会计记录 A@?2qX^4  
accounting report 会计报告 s~Ni\SF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %$~?DDNM  
Accounting Society of China 中国会计学会 "F7g8vu  
accounting statement 会计报表 KNic$:i  
accounting system 会计制度；会计系统 qg 4:Vq  
accounting transaction 会计事项；帐务交易 )^|zuYzN  
accounting treatment 会计处理 dScit!T"  
accounting year 会计年度 V=H87^b  
accretion 增值；添加 yCf*ts1  
accrual 应计项目；应累算数目 :\4?{,@_h  
accrual basis 应计制；权责发生制 "o*F$7D!  
accrual basis accounting 应计制会计；权责发生制会计 L@_IGH  
accrue 应累算；应计 ']Nw{}eS`  
accrued benefit 应累算利益 ";J1$a  
accrued charges 应计费用 S"!nM]2L  
accrued cumulative preference share dividend 应累算的累积优先股股息 ([qw#!;w;  
accrued expenses 应累算费用 #6 e  
accrued interest payable 应付利息；应计未付利息 #c5G"^)z  
accrued interest receivable 应收利息；应计未收利息 !}9k @=[  
accrued right 累算权益 {-PD3 [f"  
accruing profit 应累算的利润 g|9'Lk  
accumulated fiscal reserve 累积财政储备 pa~ .[cBI  
accumulated profit 累积利润；滚存溢利 Co4QWyt:  
accumulated reserve 累积储备 $*Njvr7  
accumulation of surplus income 累积收益盈余 xm6=l".%z  
acquired assets 既得资产 G[) Ll=  
acquisition 收购；购置；取得 ' &^:@V  
acquisition cost 购置成本 /(bPc12  
acquisition expenses 购置费用 _bHmcK  
acquisition of 100% interest 收购全部股权 V44IA[  
acquisition of control 取得控制权 t,]r%  
acquisition of fixed assets 购置固定资产 1 xm8w$%  
acquisition of shell “买壳” 0V uG(O  
acquisition price 收购价 HpiP"Sl  
act of God 天灾 ? DWF7{1  
acting partner 执事合伙人 c_s=>z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 V2W)%c'  
active partner 积极参与的合伙人 E EEYNu/4/  
active trading 交投活跃 ^8,HJG,!  
actual circulation 实际流通 ex @e-<  
actual cost 实际成本 :rnn`/L  
actual expenditure 实际开支；实际支出 ~c%H3e>Jcq  
actual income 实际入息；实际收入；实际收益 $z"3_4a  
actual market 现货市场 Z!0D97^  
actual price 现货价；实际价格 ?lKFcm  
actual profit 实际利润 J
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actual quotation 实盘；实际价位；实际报价 Smzy EMT
 
actual year basis 按实际年度计算 h2#G  
actuals 实货 X-|Lg.s  
actuarial investigation 精算调查 `f,SY  
actuarial principle 精算原则 ftw\oGrS  
actuarial report 精算师报告 Cu3^de@h  
Actuarial Society of Hong Kong 香港精算学会 9+)5#!0  
actuarial valuation 精算师估值 \Bg;}\8 X  
actuary 精算师 R*lJe6  
ad referendum agreement 暂定协议；有待覆核的协定 -&I
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ad valorem duty 从价税；按值征税 494"-F6  
ad valorem duty system 从价税制 9^h0D}#@  
ad valorem fee 从价费 `rzgC \  
ad valorem tariff 从价关税 Nih8(pbe  
additional allowance 额外免税额 ~L)9XK^15  
additional amount for unexpired risk 未过期风险的额外款额 PE4#dx^  
additional assessable profit 补加应评税利润 $TyV< G  
additional assessment 补加评税 `bw>.Ay  
additional commitment 额外承担 1K.i>]}>  
additional commitment vote 额外承担拨款 )EZ#BF<0|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PTfTT_t  
additional dependent parent allowance 供养父母额外免税额 V`s INX  
additional provision 额外拨款 8Ux3,X=  
additional stamp duty 附加印花税 5TqB&GP0  
additional tax 补加税罚款；补加税款 -\O%f)R  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0Ah'G  
adjudged bankrupt 被裁定破产 ^vPM\qP#g  
adjudicated bankrupt 裁定破产人 o{5es  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 uH7$/  
adjudication of bankruptcy 裁定破产；宣告破产 :_E=&4&g  
adjudication of insolvency 裁定无力偿还债务 T~@$WM(  
adjusted actual 经调整的实数；调整后的实数 't'~p#$,F  
adjusted current assets 经调整的流动资产；调整后的流动资产 |giV<Sj  
adjusted figure 经调整的数字；调整后的数额 4n_f7'GZg  
adjusted liabilities 经调整的负债；调整后的负债 =oz$uD}?  
adjusted loss 经调整的亏损；调整后的亏损 <\l@`x96"D  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 2MaHD}1Jw  
adjusted profit 经调整的利润；调整后的利润 j#mo Vq  
adjusted surplus 经调整的盈余额；调整后的盈余额 wPdp!h7B~N  
adjusted value 经调整的价值；调整后的价值 ;/T=ctIs  
adjustment 调整；修订；理算〔保险〕 3m:[o`L  
adjustment centre 调剂中心 1;Bgtv$  
adjustment lag 调整过程的时间差距；调整时差 -8H0f-1  
adjustment mechanism 调整机制 ?hu}wl)  
adjustment of loss 亏损调整 ,)-7f|  
adjustment process 调整过程；调整程序 '}3@D$YiM%  
adjustment range 调整幅度 faH113nc  
administered exchange rate 受管制汇率 yzJ
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