[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: $hn_4$
 
3$l'>v+5{  
A share Ａ股；甲类股份 )5d&K8@  
abatement of tax 减税；减扣免税额 '$1-A%e$1  
ABN AMRO Bank N.V. 荷兰银行 3
Eiy/  
above-the-line expenditure 线上项目支出；经常预算支出 m++VW0Y>  
above-the-line receipt 线上项目收入；经常预算收入 #hR}7K+@  
ABSA Asia Limited 南非联合亚洲有限公司 qdZn9i  
absolute change 绝对数值变更 g6QkF41nG  
absolute expenditure 实际开支 [ "J  
absolute guideline figure 绝对准则数字 y"$|?187x  
absolute interest 绝对权益 9N=Dls  
absolute order of discharge 绝对破产解除令 NO`a2HR$  
absolute profit margin 绝对利润幅度 \)y5~te*  
absolute value 实值；绝对值 ^"6xE nA]  
absolutely vested interest 绝对既得权益 |%&WYm6&#  
absorbed cost 已吸收成本；已分摊成本 6=A++H@  
absorption 吸收；分摊；合并 aKH\ 8O4L5  
absorption rate 吸收率；摊配率；分摊率
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ACB Finance Limited 亚洲商业财务有限公司 W1r-uR  
acceptable form of reciprocity 合理的互惠条件 }4_izKS  
acceptable rate 适当利率；适当汇率 HEjV7g0E  
acceptance agreement 承兑协议 !p&M,6  
acceptance for honour 参加承兑 )u\"xxcV  
acceptor 承兑人；接受人；受票人 X?4
tOsd  
acceptor for honour 参加承兑人 `j4ukOnG  
accident insurance 意外保险 SAThY $)6  
Accident Insurance Association of Hong Kong 香港意外保险公会 JsfbY^wz  
accident insurance scheme 意外保险计划 KQ3)^ J_Z  
accident year basis 意外年度基准 HOykm x6$  
accommodation 通融；贷款 Lk#u^|Eq7=  
accommodation bill 通融票据；空头票据 1K^/@^  
accommodation party 汇票代发人 g"#R>&P  
account balance 帐户余额；帐户结余 1v`<Vb%"}T  
account book 帐簿 1vl~[  
account collected in advance 预收款项 Cd|V<BB9
 
account current book 往来帐簿
&z1r$X.AW  
account of after-acquired property 事后取得的财产报告 oPzt1Y  
account of defaulter 拖欠帐目 l4R:_Z<  
account payable 应付帐款 (zJ TBI'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "~d)$]+  
account receivable 应收帐款 Sm+Ek@Ax  
account receivable report 应收帐款报表 ' 'UiQ  
account statement 结单；帐单；会计财务报表 UvQxtT]  
account title 帐户名称；会计科目 En5I  
accountant's report 会计师报告 <0R?#^XBZB  
Accountant's Report Rules 会计师报告规则 G_j`6v)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 TKRu^KH9  
Accounting Arrangements 《会计安排》 tJHzhH)  
accounting basis 会计基础 N1#*~/sXh  
accounting by Official Receiver 破产管理署署长呈交的帐目 OWOj|jM  
Accounting Circular 《会计通告》 8{Zgvqbb  
accounting class 会计类别 4^AE;= Q  
accounting date 记帐日期；会计结算日期 & r\z9!
 
accounting for money 款项核算 c?<FMb3]  
Accounting Officer 会计主任 2

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accounting period 会计报告期；会计期 Z"e|DP`  
accounting policy 会计政策；会计方针 qr<5z. %  
accounting practice 会计惯例 aeH 9:GQ6  
accounting principle 会计准则 w? !@fu  
accounting record 会计记录 <F GNV+?%e  
accounting report 会计报告 '7xmj:.==  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _4%+TN6z  
Accounting Society of China 中国会计学会 wk8XD( &  
accounting statement 会计报表 =H!u4  
accounting system 会计制度；会计系统 3ufUB^@4v  
accounting transaction 会计事项；帐务交易 Vs{|:L+  
accounting treatment 会计处理 X*%KR4`
 
accounting year 会计年度 G9Xrwk<g4  
accretion 增值；添加 gtCd#t'(V  
accrual 应计项目；应累算数目 p@r~L(>+3  
accrual basis 应计制；权责发生制 $[FO(w@f  
accrual basis accounting 应计制会计；权责发生制会计 zJdlHa{  
accrue 应累算；应计 lD !^MqK  
accrued benefit 应累算利益 xQaN\):^8  
accrued charges 应计费用 'Ur$ jW  
accrued cumulative preference share dividend 应累算的累积优先股股息 HK:?Y[ebs  
accrued expenses 应累算费用 eT}c_h)  
accrued interest payable 应付利息；应计未付利息 HlI*an  
accrued interest receivable 应收利息；应计未收利息 5^f>L2  
accrued right 累算权益 v>7=T8  
accruing profit 应累算的利润 }ZvL% 4jT  
accumulated fiscal reserve 累积财政储备 IU Dp5MIuR  
accumulated profit 累积利润；滚存溢利 QabF(}61  
accumulated reserve 累积储备 @Cw<wrem  
accumulation of surplus income 累积收益盈余 3(AgUq  
acquired assets 既得资产 B
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acquisition 收购；购置；取得 dk{yx(Ty  
acquisition cost 购置成本 
uv9cOd  
acquisition expenses 购置费用 &*MwKr<y  
acquisition of 100% interest 收购全部股权 Ej6vGC.,  
acquisition of control 取得控制权 mQJRq??P  
acquisition of fixed assets 购置固定资产 wCn W]<+  
acquisition of shell “买壳” M K~viSgi  
acquisition price 收购价 E(TL+o  
act of God 天灾 WI}P(!h\J  
acting partner 执事合伙人 7CM<"pV  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #Q$9Eq8"[  
active partner 积极参与的合伙人 7M^!t X  
active trading 交投活跃 mNcTO0p&  
actual circulation 实际流通 v0=^Hym  
actual cost 实际成本 hQ8/-#LO_  
actual expenditure 实际开支；实际支出 JsVW:8QO~  
actual income 实际入息；实际收入；实际收益 `C] t2^  
actual market 现货市场 B{c,/{=O  
actual price 现货价；实际价格 kQ{pFFO  
actual profit 实际利润 0P%(4t$pd  
actual quotation 实盘；实际价位；实际报价 8BLtTpu  
actual year basis 按实际年度计算 9:YiLoz?  
actuals 实货 "'II~/9  
actuarial investigation 精算调查 kF6X?mqgD  
actuarial principle 精算原则 Q@/wn  
actuarial report 精算师报告 *Swb40L^  
Actuarial Society of Hong Kong 香港精算学会 A*MlK"  
actuarial valuation 精算师估值 !*+~R2&b
 
actuary 精算师 DghX(rs_  
ad referendum agreement 暂定协议；有待覆核的协定 Tv~<W4  
ad valorem duty 从价税；按值征税 0gfa7+Y  
ad valorem duty system 从价税制 *9?-JBT&F  
ad valorem fee 从价费 )}n`MRDB  
ad valorem tariff 从价关税 OYy%aA}h  
additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额 duT2:~H2  
additional assessable profit 补加应评税利润 N`8?bU7a}"  
additional assessment 补加评税 m{g t(n  
additional commitment 额外承担 ~A [ Ju%R  
additional commitment vote 额外承担拨款 F~{yqY5]n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l)=Rj`M  
additional dependent parent allowance 供养父母额外免税额 Z
"% =  
additional provision 额外拨款 T4o}5sq}S  
additional stamp duty 附加印花税 :eei<cn2  
additional tax 补加税罚款；补加税款 sT'wps2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _%z)Y=Q  
adjudged bankrupt 被裁定破产 dl(cYP8L  
adjudicated bankrupt 裁定破产人 !=|3^A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 lj
'c0k8  
adjudication of bankruptcy 裁定破产；宣告破产 /Q})%j1S0  
adjudication of insolvency 裁定无力偿还债务 b!<?,S  
adjusted actual 经调整的实数；调整后的实数 @6}c\z@AxM  
adjusted current assets 经调整的流动资产；调整后的流动资产 Gzc{2"p  
adjusted figure 经调整的数字；调整后的数额 ]%ikr&78u  
adjusted liabilities 经调整的负债；调整后的负债 t<~riFs]  
adjusted loss 经调整的亏损；调整后的亏损 552c4h/T  
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 hY/SR'8  
adjusted profit 经调整的利润；调整后的利润 sAC1Pda  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]0V~|<0c  
adjusted value 经调整的价值；调整后的价值 $PHKI B(  
adjustment 调整；修订；理算〔保险〕 y%`^*E&  
adjustment centre 调剂中心 ^e<0-uM"s  
adjustment lag 调整过程的时间差距；调整时差 (9fqUbG  
adjustment mechanism 调整机制 _"##p  
adjustment of loss 亏损调整 H_vOZ0  
adjustment process 调整过程；调整程序 <yE(p  
adjustment range 调整幅度 q8P| ]  
administered exchange rate 受管制汇率 }g5h"N\$o