[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: ,[48Mspp  
d<o.o?Vc  
A share Ａ股；甲类股份 f1{z~i9@$  
abatement of tax 减税；减扣免税额 nl/UdgI  
ABN AMRO Bank N.V. 荷兰银行 Y'"N"$n'_  
above-the-line expenditure 线上项目支出；经常预算支出 {^q)^<#JT  
above-the-line receipt 线上项目收入；经常预算收入 h:qHR] 8dZ  
ABSA Asia Limited 南非联合亚洲有限公司 Q]JX`HgPaU  
absolute change 绝对数值变更 v%{0 Tyk  
absolute expenditure 实际开支 Ef7:y|?  
absolute guideline figure 绝对准则数字 t Y1Et0  
absolute interest 绝对权益 LhJa)jFQ  
absolute order of discharge 绝对破产解除令 rjojG59U>  
absolute profit margin 绝对利润幅度 :iY$82wQ  
absolute value 实值；绝对值 OOy}]uYF`  
absolutely vested interest 绝对既得权益 -
rY 7)=  
absorbed cost 已吸收成本；已分摊成本 ?{J!#`tfV  
absorption 吸收；分摊；合并 @YL} km&Fw  
absorption rate 吸收率；摊配率；分摊率 R"6;NPeo  
ACB Finance Limited 亚洲商业财务有限公司 EZr6oO@Nc  
acceptable form of reciprocity 合理的互惠条件 mVH,HqsXa  
acceptable rate 适当利率；适当汇率 D$K ea  
acceptance agreement 承兑协议 @Jv# fr  
acceptance for honour 参加承兑 cqL(^R.  
acceptor 承兑人；接受人；受票人 Q .RO  
acceptor for honour 参加承兑人 P2k7M(I_&  
accident insurance 意外保险 RR25Q.c  
Accident Insurance Association of Hong Kong 香港意外保险公会 /
8CY0Ey  
accident insurance scheme 意外保险计划 Up?=m^  
accident year basis 意外年度基准 ZCiY,;c  
accommodation 通融；贷款 $iMC/Kym  
accommodation bill 通融票据；空头票据 tE hr  
accommodation party 汇票代发人 3o8\/-*<  
account balance 帐户余额；帐户结余 Enj_tJs  
account book 帐簿 2cnj@E:5l  
account collected in advance 预收款项 Lar r}o=  
account current book 往来帐簿 6$e]i|e  
account of after-acquired property 事后取得的财产报告 fD6GQ*  
account of defaulter 拖欠帐目 !EFBI+?&  
account payable 应付帐款 M9"Sgb`g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9Q[>.):  
account receivable 应收帐款 Cd~LsdKE5  
account receivable report 应收帐款报表 xdF guV8  
account statement 结单；帐单；会计财务报表 6v47 QW|'  
account title 帐户名称；会计科目 0\ f-z6  
accountant's report 会计师报告 qZ\L  
Accountant's Report Rules 会计师报告规则 yq*JdTF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :EB,{|m  
Accounting Arrangements 《会计安排》 \|q-+4]@,  
accounting basis 会计基础 @l >Xnqx)  
accounting by Official Receiver 破产管理署署长呈交的帐目 B_~jA%0m'  
Accounting Circular 《会计通告》 +i)AS0?d  
accounting class 会计类别 .
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accounting date 记帐日期；会计结算日期 J:};n@<  
accounting for money 款项核算 05)|"EX)  
Accounting Officer 会计主任 M_&4]\PkCy  
accounting period 会计报告期；会计期  i
G-N  
accounting policy 会计政策；会计方针 1ih*gJPpj  
accounting practice 会计惯例 BJIQ zn3  
accounting principle 会计准则 5bfb!7-[i  
accounting record 会计记录 S:Xs'0K_  
accounting report 会计报告 tp+=0k2i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5; f\0<-  
Accounting Society of China 中国会计学会 Yw^ Gti'<  
accounting statement 会计报表 oFyeH )!  
accounting system 会计制度；会计系统 H-a^BZ&iU  
accounting transaction 会计事项；帐务交易 .eTk=i[N-  
accounting treatment 会计处理 DB8s  
accounting year 会计年度 4<Kgmy  
accretion 增值；添加 cHEz{'1m  
accrual 应计项目；应累算数目 ;IhPvff  
accrual basis 应计制；权责发生制 m<FK;    
accrual basis accounting 应计制会计；权责发生制会计 3Uo]>BG  
accrue 应累算；应计 d$Em\*C  
accrued benefit 应累算利益 %BICt @E  
accrued charges 应计费用 "WP% REE!  
accrued cumulative preference share dividend 应累算的累积优先股股息 sY^lQN  
accrued expenses 应累算费用 {rfte'4;=  
accrued interest payable 应付利息；应计未付利息 |8'B/ p=  
accrued interest receivable 应收利息；应计未收利息 8r^j P.V  
accrued right 累算权益 >;}] pI0T  
accruing profit 应累算的利润 Xq%*#)M;  
accumulated fiscal reserve 累积财政储备 #NMJZ  
accumulated profit 累积利润；滚存溢利 a 8-;   
accumulated reserve 累积储备 U#"WrWj  
accumulation of surplus income 累积收益盈余 qZ?{-Vw  
acquired assets 既得资产 x_|>n<Z  
acquisition 收购；购置；取得 ITQ9(W Un  
acquisition cost 购置成本 -fQX4'3R  
acquisition expenses 购置费用 Wxk;g  
acquisition of 100% interest 收购全部股权 "cQvd(kug  
acquisition of control 取得控制权 `{L{wJ:&a  
acquisition of fixed assets 购置固定资产 G{O\)gf  
acquisition of shell “买壳” c.-cpFk^L&  
acquisition price 收购价 [yvt1:q  
act of God 天灾 OaNc9c"  
acting partner 执事合伙人 ?q6Z's[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d/4ubf+$k  
active partner 积极参与的合伙人 d}VALjXHX!  
active trading 交投活跃 26}u4W$  
actual circulation 实际流通 v*XkWH5  
actual cost 实际成本 V0S6M^\DK  
actual expenditure 实际开支；实际支出 9nO(xJ"e4  
actual income 实际入息；实际收入；实际收益 ~}9Bn)@  
actual market 现货市场 <L2GUX36#
 
actual price 现货价；实际价格 *LEu=3lp%>  
actual profit 实际利润 Md?a cWE*L  
actual quotation 实盘；实际价位；实际报价 pd7O`.3  
actual year basis 按实际年度计算 ]p\u$VY9  
actuals 实货 K7S754m  
actuarial investigation 精算调查 ]*a@*0=  
actuarial principle 精算原则 k_BSY=$e*D  
actuarial report 精算师报告 &p)@8HY  
Actuarial Society of Hong Kong 香港精算学会 qr
9Imr0w<  
actuarial valuation 精算师估值 \d ui`F"Cc  
actuary 精算师 /t$*W\PL@  
ad referendum agreement 暂定协议；有待覆核的协定 l_ZO^E~D_  
ad valorem duty 从价税；按值征税 v10mDr  
ad valorem duty system 从价税制 r:
.6"VQu}  
ad valorem fee 从价费 "B~WcC  
ad valorem tariff 从价关税 )p h30B  
additional allowance 额外免税额 zF=#6  
additional amount for unexpired risk 未过期风险的额外款额 G~`'E&/  
additional assessable profit 补加应评税利润 Yu1QcFuy  
additional assessment 补加评税 ),MU+*`  
additional commitment 额外承担 prqT(1  
additional commitment vote 额外承担拨款 t( wZiK}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7 TmK  
additional dependent parent allowance 供养父母额外免税额 '1Y<RD>x  
additional provision 额外拨款 "2%y~jrDN  
additional stamp duty 附加印花税
:wSJ-\'$  
additional tax 补加税罚款；补加税款 Kyu@>
9Ok  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 
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adjudged bankrupt 被裁定破产 F:M/z#:~  
adjudicated bankrupt 裁定破产人 Lb let  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 I7A7X*  
adjudication of bankruptcy 裁定破产；宣告破产 ~37R0`C  
adjudication of insolvency 裁定无力偿还债务 >eEnQ}Y  
adjusted actual 经调整的实数；调整后的实数 ZMP?'0h=  
adjusted current assets 经调整的流动资产；调整后的流动资产 <|B$dz?r  
adjusted figure 经调整的数字；调整后的数额 vNPfUEnA  
adjusted liabilities 经调整的负债；调整后的负债 @Jkui  
adjusted loss 经调整的亏损；调整后的亏损 ?rAi=w&c  
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 V/@[%w=  
adjusted profit 经调整的利润；调整后的利润 YfV"_G.ad|  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]"C| qR*  
adjusted value 经调整的价值；调整后的价值 /4(Z`e;0  
adjustment 调整；修订；理算〔保险〕 t
N[St  
adjustment centre 调剂中心 (_s;aK  
adjustment lag 调整过程的时间差距；调整时差 YomwjKyuP  
adjustment mechanism 调整机制 P
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kaIPP  
adjustment of loss 亏损调整 G% o7BX  
adjustment process 调整过程；调整程序 =VCi8jDkP  
adjustment range 调整幅度 CM`x>J  
administered exchange rate 受管制汇率 ,:c:6Y^