[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: {/QVs?d  
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A share Ａ股；甲类股份
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abatement of tax 减税；减扣免税额 wOAR NrPx2  
ABN AMRO Bank N.V. 荷兰银行 HzTmNm)  
above-the-line expenditure 线上项目支出；经常预算支出 ACyK#5E  
above-the-line receipt 线上项目收入；经常预算收入 R`(2Fy%0\k  
ABSA Asia Limited 南非联合亚洲有限公司 4en3yA0.w  
absolute change 绝对数值变更 >.meecE?Q  
absolute expenditure 实际开支 3
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absolute guideline figure 绝对准则数字 01r%K@ xX\  
absolute interest 绝对权益 y[m,t}gi  
absolute order of discharge 绝对破产解除令 Znb={hh  
absolute profit margin 绝对利润幅度 A.>mk598  
absolute value 实值；绝对值 kY)Vr3uGA  
absolutely vested interest 绝对既得权益 JL6$7h  
absorbed cost 已吸收成本；已分摊成本 ](Fey0@  
absorption 吸收；分摊；合并 C hF~  
absorption rate 吸收率；摊配率；分摊率 <- \|>r Q  
ACB Finance Limited 亚洲商业财务有限公司 wv9HiHz8gD  
acceptable form of reciprocity 合理的互惠条件 A-!e$yz>  
acceptable rate 适当利率；适当汇率 aqON6|6K  
acceptance agreement 承兑协议 !Gmnck&+  
acceptance for honour 参加承兑 p@jw)xI  
acceptor 承兑人；接受人；受票人 g*YDgY  
acceptor for honour 参加承兑人 @j\:K<sk  
accident insurance 意外保险 V_h&9]RL  
Accident Insurance Association of Hong Kong 香港意外保险公会 yCxYFi  
accident insurance scheme 意外保险计划 s+:|b~  
accident year basis 意外年度基准 SA TX_  
accommodation 通融；贷款 B%tF|KKj  
accommodation bill 通融票据；空头票据 3"x_Y  
accommodation party 汇票代发人 nQc,^A )I  
account balance 帐户余额；帐户结余 Cx TAd[az  
account book 帐簿 \]>
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account collected in advance 预收款项 VM$n|[C~  
account current book 往来帐簿 A|ZT;\  
account of after-acquired property 事后取得的财产报告 lE
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account of defaulter 拖欠帐目 av'm$I|O  
account payable 应付帐款 T8+[R2_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2 5 \S>  
account receivable 应收帐款 EJn]C=_(  
account receivable report 应收帐款报表 QP\9#D~  
account statement 结单；帐单；会计财务报表 =+iY<~8  
account title 帐户名称；会计科目 x0# Bc7y  
accountant's report 会计师报告 q;68tEupR  
Accountant's Report Rules 会计师报告规则 Wj.t4XG!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 72, m c  
Accounting Arrangements 《会计安排》 C~2!@<y  
accounting basis 会计基础 J
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accounting by Official Receiver 破产管理署署长呈交的帐目 -lo?16w  
Accounting Circular 《会计通告》 $9G& wH>{  
accounting class 会计类别 <@Q27oEuA  
accounting date 记帐日期；会计结算日期 f./K
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accounting for money 款项核算
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Accounting Officer 会计主任 \HO)ss)"  
accounting period 会计报告期；会计期 *'?ZG/ (  
accounting policy 会计政策；会计方针 $M}"u[Qq  
accounting practice 会计惯例 BHr,jC  
accounting principle 会计准则 w-Ph-L/  
accounting record 会计记录 -m^-p  
accounting report 会计报告 T
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p) SW(pS  
Accounting Society of China 中国会计学会 "WKOlfPa  
accounting statement 会计报表 ~9]vd|  
accounting system 会计制度；会计系统 ,SIS
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accounting transaction 会计事项；帐务交易 n.@HT"  
accounting treatment 会计处理 9:2Bt <q  
accounting year 会计年度 toA}0MI(:  
accretion 增值；添加 >J;TtNE:  
accrual 应计项目；应累算数目 H q
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accrual basis 应计制；权责发生制 { dF@Vg_n  
accrual basis accounting 应计制会计；权责发生制会计 dq
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accrue 应累算；应计 Q^ W,)%  
accrued benefit 应累算利益 +<Gp >c  
accrued charges 应计费用 <6(0ZO%,C!  
accrued cumulative preference share dividend 应累算的累积优先股股息 |&4A"2QN  
accrued expenses 应累算费用
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accrued interest payable 应付利息；应计未付利息 J|I*n  
accrued interest receivable 应收利息；应计未收利息 kEh\@x[  
accrued right 累算权益 V< F&\  
accruing profit 应累算的利润 -L/%2 X  
accumulated fiscal reserve 累积财政储备 +2{ f>KZ  
accumulated profit 累积利润；滚存溢利 6c!
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accumulated reserve 累积储备 ?jR#txR  
accumulation of surplus income 累积收益盈余 y`j_]qvt  
acquired assets 既得资产 7@"X?u
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acquisition 收购；购置；取得 ^1){ @ (  
acquisition cost 购置成本 &S(>L[)9  
acquisition expenses 购置费用 :? )!yI  
acquisition of 100% interest 收购全部股权 v(;yy{>8"  
acquisition of control 取得控制权 %ap]\o$^4  
acquisition of fixed assets 购置固定资产 ,<Cl^ ^a,  
acquisition of shell “买壳” "3VX9{'%@  
acquisition price 收购价 ';G/,wB?`  
act of God 天灾 /}1|'?P  
acting partner 执事合伙人 %
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active market 买卖活跃的市场；交投畅旺的市场；旺市 <6;M\:Y*T  
active partner 积极参与的合伙人 8Ze> hEG  
active trading 交投活跃 0y$VPgsKf  
actual circulation 实际流通 o<A-ETx<  
actual cost 实际成本 gE#|eiu  
actual expenditure 实际开支；实际支出 HKb
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actual income 实际入息；实际收入；实际收益 Aq(cgTNW  
actual market 现货市场 }-:B`:K&  
actual price 现货价；实际价格 ga|<S@u?}  
actual profit 实际利润 _b8KK4UR  
actual quotation 实盘；实际价位；实际报价 Vl+UC1M}B>  
actual year basis 按实际年度计算 "<|KR{/+  
actuals 实货  @N '_qu  
actuarial investigation 精算调查 DSHv BFQ  
actuarial principle 精算原则 ZNH-0mk  
actuarial report 精算师报告 %! iqJ)*~  
Actuarial Society of Hong Kong 香港精算学会 1$DcE>  
actuarial valuation 精算师估值 UA'bE
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actuary 精算师 &FmT T8"l  
ad referendum agreement 暂定协议；有待覆核的协定 ,]\cf  
ad valorem duty 从价税；按值征税 mD> J,E  
ad valorem duty system 从价税制 8L:AmpQdpA  
ad valorem fee 从价费 V^tD@N  
ad valorem tariff 从价关税 }o]}R#|  
additional allowance 额外免税额 f~l pa7  
additional amount for unexpired risk 未过期风险的额外款额 &L0Ii)Ns  
additional assessable profit 补加应评税利润 LS*L XC  
additional assessment 补加评税 RNB-W%  
additional commitment 额外承担 %H?B5y  
additional commitment vote 额外承担拨款 9.xb- m7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .4ww5k>  
additional dependent parent allowance 供养父母额外免税额 [BdRx`  
additional provision 额外拨款 kT   
additional stamp duty 附加印花税 PJ:!O?KVq  
additional tax 补加税罚款；补加税款 >7@,,~3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F ]X<q uuL  
adjudged bankrupt 被裁定破产 8Mtd}{Fw*  
adjudicated bankrupt 裁定破产人 !DA4q3-U>>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (ID%U  
adjudication of bankruptcy 裁定破产；宣告破产 2Rys:$  
adjudication of insolvency 裁定无力偿还债务 6{d?3Jk  
adjusted actual 经调整的实数；调整后的实数 _fgsHx>l7  
adjusted current assets 经调整的流动资产；调整后的流动资产 [pms>TQ2  
adjusted figure 经调整的数字；调整后的数额 nv0D4 t  
adjusted liabilities 经调整的负债；调整后的负债 gjD|f2*x  
adjusted loss 经调整的亏损；调整后的亏损 tHaHBx1P  
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 msw'n  
adjusted profit 经调整的利润；调整后的利润 QpzdlB44l  
adjusted surplus 经调整的盈余额；调整后的盈余额 IA}vN3  
adjusted value 经调整的价值；调整后的价值 Q7pCF,;  
adjustment 调整；修订；理算〔保险〕 #Qg)4[pMJ  
adjustment centre 调剂中心 Lm!]m\LRZD  
adjustment lag 调整过程的时间差距；调整时差 xxzUey  
adjustment mechanism 调整机制 &!;o[joG  
adjustment of loss 亏损调整 1r4NP  
adjustment process 调整过程；调整程序 mGg/F&G9  
adjustment range 调整幅度 '/D 2d  
administered exchange rate 受管制汇率 yS K81`