[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: -J:vYhq|g  
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A share Ａ股；甲类股份 zKZ6Qjd8!  
abatement of tax 减税；减扣免税额 aOOY_S E  
ABN AMRO Bank N.V. 荷兰银行 EC7o 3LoND  
above-the-line expenditure 线上项目支出；经常预算支出 rmhB!Lo  
above-the-line receipt 线上项目收入；经常预算收入 \AG,dMS  
ABSA Asia Limited 南非联合亚洲有限公司 KW)yTE<  
absolute change 绝对数值变更 f3O3pIA  
absolute expenditure 实际开支 tfsG P]9$  
absolute guideline figure 绝对准则数字 Q"\[ICu!,  
absolute interest 绝对权益 ]yyfE7{q  
absolute order of discharge 绝对破产解除令 =+u$ZZ0+]o  
absolute profit margin 绝对利润幅度 L/shF}<  
absolute value 实值；绝对值 cCwT0O#d  
absolutely vested interest 绝对既得权益 sfH|sp  
absorbed cost 已吸收成本；已分摊成本 l\bBc,%jt  
absorption 吸收；分摊；合并 ?tOzhrv  
absorption rate 吸收率；摊配率；分摊率 7dLPy[8";t  
ACB Finance Limited 亚洲商业财务有限公司
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acceptable form of reciprocity 合理的互惠条件 E+_}8J .  
acceptable rate 适当利率；适当汇率 rv^j&
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acceptance agreement 承兑协议 +IU]=qS  
acceptance for honour 参加承兑 r$+9grm<  
acceptor 承兑人；接受人；受票人 5D'8 l@7  
acceptor for honour 参加承兑人 q\ ?6-?Mr  
accident insurance 意外保险 edch'H^2+P  
Accident Insurance Association of Hong Kong 香港意外保险公会 /OZF3Pft  
accident insurance scheme 意外保险计划 ^+pmZw9 0  
accident year basis 意外年度基准 _)ERi*}x8  
accommodation 通融；贷款 FQ[::*-  
accommodation bill 通融票据；空头票据 ,}bC  
accommodation party 汇票代发人 ?qdG)jo=  
account balance 帐户余额；帐户结余 yjr!8L:m  
account book 帐簿 ^<< Wqmx  
account collected in advance 预收款项 \KG{ 11  
account current book 往来帐簿 |*!I(wm2i  
account of after-acquired property 事后取得的财产报告 5}1cNp6@  
account of defaulter 拖欠帐目 , cS|fG  
account payable 应付帐款 =oSv=xY  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  <53~Y  
account receivable 应收帐款 .L8S_Mz  
account receivable report 应收帐款报表 F
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account statement 结单；帐单；会计财务报表 :.@gd7T  
account title 帐户名称；会计科目 |d8/ZD  
accountant's report 会计师报告 z[v MO%  
Accountant's Report Rules 会计师报告规则 wAITE|H<zj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 nF05p2Mh  
Accounting Arrangements 《会计安排》 7D4P=$UJp  
accounting basis 会计基础 7Rq;V=2YV  
accounting by Official Receiver 破产管理署署长呈交的帐目 9c<lFZb;  
Accounting Circular 《会计通告》 m(?M]CH(A  
accounting class 会计类别 RXh
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accounting date 记帐日期；会计结算日期 \4mw >8wA  
accounting for money 款项核算 ^;N+"oq!y  
Accounting Officer 会计主任 c8#A^q}  
accounting period 会计报告期；会计期 ;/$zBr`'  
accounting policy 会计政策；会计方针 7kHEY5s "  
accounting practice 会计惯例 Ig]Gg/1G  
accounting principle 会计准则 +oeO0  
accounting record 会计记录 p1CY?K  
accounting report 会计报告 5PG%)xff *  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8hGp?Ihu  
Accounting Society of China 中国会计学会 ) =sm{R%T  
accounting statement 会计报表 z6$W@-Vd  
accounting system 会计制度；会计系统 ?-Fp r C  
accounting transaction 会计事项；帐务交易 <$_B J2Z  
accounting treatment 会计处理 5
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accounting year 会计年度 (@~d9PvB>  
accretion 增值；添加 dtr8u  
accrual 应计项目；应累算数目 Td}#o!4!  
accrual basis 应计制；权责发生制 }h>QkV,{2  
accrual basis accounting 应计制会计；权责发生制会计 UuW"  
accrue 应累算；应计 : >4{m)  
accrued benefit 应累算利益 J)6f"{} &  
accrued charges 应计费用 q B5cF_  
accrued cumulative preference share dividend 应累算的累积优先股股息 8v_HIx0xu  
accrued expenses 应累算费用 Av]<[ F/  
accrued interest payable 应付利息；应计未付利息 x)h5W+$  
accrued interest receivable 应收利息；应计未收利息 ` A])4q$  
accrued right 累算权益 '3 5w(  
accruing profit 应累算的利润 z`]'~  
accumulated fiscal reserve 累积财政储备 x<4-Q6'{S  
accumulated profit 累积利润；滚存溢利 \|RP-8  
accumulated reserve 累积储备 +2!F6"hP  
accumulation of surplus income 累积收益盈余 XTyJ*`>  
acquired assets 既得资产 P'xq+Q  
acquisition 收购；购置；取得 weYP^>gH'  
acquisition cost 购置成本 *^ g7kCe(  
acquisition expenses 购置费用 ;"Q{dOvp  
acquisition of 100% interest 收购全部股权 +eg$Z]Lht  
acquisition of control 取得控制权 HI*xk  
acquisition of fixed assets 购置固定资产 p eQD]v  
acquisition of shell “买壳” MS)(\&N  
acquisition price 收购价 TU&gj1   
act of God 天灾 9K-=2hvv  
acting partner 执事合伙人 a`|&rggN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c%n[ v3]  
active partner 积极参与的合伙人 =
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active trading 交投活跃 "hdcB 0  
actual circulation 实际流通 18jI6$DY  
actual cost 实际成本 u(S~V+<@Z  
actual expenditure 实际开支；实际支出 LxC*{ t/>8  
actual income 实际入息；实际收入；实际收益 UEbRg =6  
actual market 现货市场 OB FG!.)  
actual price 现货价；实际价格 ,dOd3y'y  
actual profit 实际利润 -Zh`
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actual quotation 实盘；实际价位；实际报价 3iMh)YH5b  
actual year basis 按实际年度计算 Ii_X^)IL(  
actuals 实货 21_>|EKp  
actuarial investigation 精算调查 5B)Z@-x2  
actuarial principle 精算原则 o|FRG{TJ  
actuarial report 精算师报告 &W)Lzpx8c  
Actuarial Society of Hong Kong 香港精算学会
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actuarial valuation 精算师估值 ]-FK6jw  
actuary 精算师 ~_OtbNj#  
ad referendum agreement 暂定协议；有待覆核的协定 tQ=M=BPZ  
ad valorem duty 从价税；按值征税 S450
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ad valorem duty system 从价税制 4RTuy+ M  
ad valorem fee 从价费 /"Ws3.p  
ad valorem tariff 从价关税 {B8W>>E  
additional allowance 额外免税额 wyvrNru<l4  
additional amount for unexpired risk 未过期风险的额外款额 O:3LA-vA  
additional assessable profit 补加应评税利润 {PZNJ 2~  
additional assessment 补加评税 dP}=cZ~  
additional commitment 额外承担 i'aV=E5  
additional commitment vote 额外承担拨款 ,R_ KLd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q$r1b
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additional dependent parent allowance 供养父母额外免税额 pVbgjJI  
additional provision 额外拨款 z'OY6  
additional stamp duty 附加印花税 UT!gAU  
additional tax 补加税罚款；补加税款 Exd$v"s Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jp?;8rS3  
adjudged bankrupt 被裁定破产 bAS('R;4  
adjudicated bankrupt 裁定破产人 X~wkqI#d%E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0EiURVX  
adjudication of bankruptcy 裁定破产；宣告破产 c]3% wL  
adjudication of insolvency 裁定无力偿还债务 UZ#Yd|' PD  
adjusted actual 经调整的实数；调整后的实数 F=)9z+l#  
adjusted current assets 经调整的流动资产；调整后的流动资产 S?_/Po |  
adjusted figure 经调整的数字；调整后的数额 xrb %-vT  
adjusted liabilities 经调整的负债；调整后的负债 r:Uqtqxh  
adjusted loss 经调整的亏损；调整后的亏损 "|<6bA  
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 3{OY&   
adjusted profit 经调整的利润；调整后的利润 )* <=:  
adjusted surplus 经调整的盈余额；调整后的盈余额 9ReH@5_bGM  
adjusted value 经调整的价值；调整后的价值 I{#&!h>]U  
adjustment 调整；修订；理算〔保险〕 pt[H5  
adjustment centre 调剂中心 *9V;;bY#  
adjustment lag 调整过程的时间差距；调整时差 DL0jA/f  
adjustment mechanism 调整机制 )Lt|]|1B{  
adjustment of loss 亏损调整 Zqwxi1  
adjustment process 调整过程；调整程序 .<uxZ  
adjustment range 调整幅度 7u8HcHl  
administered exchange rate 受管制汇率 rz/^_ dV