[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: (9GWbB?  
mzKiO_g}  
A share Ａ股；甲类股份 E\EsWb  
abatement of tax 减税；减扣免税额 OU.6bmWy|  
ABN AMRO Bank N.V. 荷兰银行 aEWWP]  
above-the-line expenditure 线上项目支出；经常预算支出 P%VSAh\|n  
above-the-line receipt 线上项目收入；经常预算收入 }W8;=$jr  
ABSA Asia Limited 南非联合亚洲有限公司 )}(^, Fo c  
absolute change 绝对数值变更 .},'~NM]  
absolute expenditure 实际开支 'n]w"]|  
absolute guideline figure 绝对准则数字 >J?fl8  
absolute interest 绝对权益 6ex/TySM  
absolute order of discharge 绝对破产解除令 D|p9qe5%  
absolute profit margin 绝对利润幅度 QXFo1m  
absolute value 实值；绝对值 FUb\e-Q=  
absolutely vested interest 绝对既得权益 ~P,lz!he_  
absorbed cost 已吸收成本；已分摊成本 n\D&!y[]F  
absorption 吸收；分摊；合并 2(+
2+}  
absorption rate 吸收率；摊配率；分摊率 n\'4  
ACB Finance Limited 亚洲商业财务有限公司 H;LViP2K*  
acceptable form of reciprocity 合理的互惠条件  ncdKj}  
acceptable rate 适当利率；适当汇率 U&OJXJdj  
acceptance agreement 承兑协议 a0E)2vt4  
acceptance for honour 参加承兑 |F[+k e  
acceptor 承兑人；接受人；受票人 djG*YM\B  
acceptor for honour 参加承兑人 {9pZ)tB  
accident insurance 意外保险 b3[ !V{|  
Accident Insurance Association of Hong Kong 香港意外保险公会 ! E5HN :#  
accident insurance scheme 意外保险计划 ]|ag  
accident year basis 意外年度基准  A,<E\  
accommodation 通融；贷款 7U"g3a)=  
accommodation bill 通融票据；空头票据 2- h{N  
accommodation party 汇票代发人 R|, g<  
account balance 帐户余额；帐户结余  'KL0@l  
account book 帐簿 !;{7-
~  
account collected in advance 预收款项 C2I_%nU Z1  
account current book 往来帐簿 'sKk"bi;0  
account of after-acquired property 事后取得的财产报告 tw/dD +  
account of defaulter 拖欠帐目 ,^< R{{{-A  
account payable 应付帐款 P|E| $)m  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "Gzz4D  
account receivable 应收帐款 v{N`.~,^  
account receivable report 应收帐款报表 `HSKQ52  
account statement 结单；帐单；会计财务报表 _6hQ %hv8  
account title 帐户名称；会计科目 ;[YG@-"XZ  
accountant's report 会计师报告 3(N$nsi  
Accountant's Report Rules 会计师报告规则 @*XV`_!h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xm~`7~nFR  
Accounting Arrangements 《会计安排》 {\1?ZrCI&  
accounting basis 会计基础 ,w4(kcg%iQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 J!(<y(l  
Accounting Circular 《会计通告》 eC4[AX6e  
accounting class 会计类别 lrE5^;/s1  
accounting date 记帐日期；会计结算日期 GL}]y -f  
accounting for money 款项核算 *:7rdzn  
Accounting Officer 会计主任 WE#^a6  
accounting period 会计报告期；会计期 4F:\-O   
accounting policy 会计政策；会计方针 ~G&dqw/.-U  
accounting practice 会计惯例 'JE`(xD  
accounting principle 会计准则 v;{#Q&(  
accounting record 会计记录 G~a ZJ,  
accounting report 会计报告 {S)6;|ua'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q3~H{)[Kq  
Accounting Society of China 中国会计学会 khxnlry  
accounting statement 会计报表 uH^-R_tQ  
accounting system 会计制度；会计系统 ;H*T^0  
accounting transaction 会计事项；帐务交易 g:@#@1rB6  
accounting treatment 会计处理 t=iIY`Md%  
accounting year 会计年度 vA{-{Q  
accretion 增值；添加 .~;\eW[  
accrual 应计项目；应累算数目 :3Ox~o  
accrual basis 应计制；权责发生制 $a]`nLUa  
accrual basis accounting 应计制会计；权责发生制会计 zC!t ;*8a  
accrue 应累算；应计 T7%S # 0,p  
accrued benefit 应累算利益 ]%H`_8<gc  
accrued charges 应计费用
V}CG:9;  
accrued cumulative preference share dividend 应累算的累积优先股股息 q3!bky\  
accrued expenses 应累算费用 KV *#T20T  
accrued interest payable 应付利息；应计未付利息 =UQ3HQD  
accrued interest receivable 应收利息；应计未收利息 Rhs/3O8k  
accrued right 累算权益 CAhXQ7w'Z  
accruing profit 应累算的利润 ZLejcYS  
accumulated fiscal reserve 累积财政储备 <%eG:n,#  
accumulated profit 累积利润；滚存溢利 ~36!?&eA8  
accumulated reserve 累积储备 [z{1*Xc  
accumulation of surplus income 累积收益盈余 /([kh~a  
acquired assets 既得资产 %tGO?JMkd  
acquisition 收购；购置；取得 kTgEd]^&D  
acquisition cost 购置成本 Ti5-6%~&  
acquisition expenses 购置费用  }my`K  
acquisition of 100% interest 收购全部股权 d#FQc18v}k  
acquisition of control 取得控制权 <]2wn  
acquisition of fixed assets 购置固定资产 T8$y[W-c  
acquisition of shell “买壳” V 5mTP'  
acquisition price 收购价 ~$^XP.a.  
act of God 天灾 )ez9"# MH'  
acting partner 执事合伙人 $U~]=.n  
active market 买卖活跃的市场；交投畅旺的市场；旺市 U
5 de@Y  
active partner 积极参与的合伙人 kl:Bfs)b  
active trading 交投活跃 gM:".Ee  
actual circulation 实际流通 f+!(k)GWd  
actual cost 实际成本  qX{+oy5  
actual expenditure 实际开支；实际支出 F]&*ow  
actual income 实际入息；实际收入；实际收益 } q8ASYNc  
actual market 现货市场 UaeXY+O  
actual price 现货价；实际价格 kffcm/  
actual profit 实际利润 e\L8oOk#r  
actual quotation 实盘；实际价位；实际报价 iYy1!\  
actual year basis 按实际年度计算 26h21Z16q  
actuals 实货 7 kEn \
 
actuarial investigation 精算调查 .Q2V}D85  
actuarial principle 精算原则 'H;*W|:-]  
actuarial report 精算师报告 @o`AmC. 8  
Actuarial Society of Hong Kong 香港精算学会 > ~O.@|  
actuarial valuation 精算师估值 y m1Y4,  
actuary 精算师 lThB2/tV\  
ad referendum agreement 暂定协议；有待覆核的协定 wibNQ`4k  
ad valorem duty 从价税；按值征税 SmO~,2=  
ad valorem duty system 从价税制 J|73.&B  
ad valorem fee 从价费 y:uE3Apm  
ad valorem tariff 从价关税 ]Y&VT7+Z  
additional allowance 额外免税额 +ZP7{%  
additional amount for unexpired risk 未过期风险的额外款额 t?FBG4  
additional assessable profit 补加应评税利润 9pfIzs su3  
additional assessment 补加评税 'I;zJ`Trd  
additional commitment 额外承担 OjA,]Gv6  
additional commitment vote 额外承担拨款 5b7RYV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ny/MJ#Lq  
additional dependent parent allowance 供养父母额外免税额 QMm%@zH  
additional provision 额外拨款 Q"#J6@  
additional stamp duty 附加印花税 qHsA1<wg  
additional tax 补加税罚款；补加税款 JBZ@'8eqi]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @=u3ZVD  
adjudged bankrupt 被裁定破产 W(p_.p"  
adjudicated bankrupt 裁定破产人 8&dF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 hDGF
7  
adjudication of bankruptcy 裁定破产；宣告破产 )4;`^]F  
adjudication of insolvency 裁定无力偿还债务 GQ ;;bcj&  
adjusted actual 经调整的实数；调整后的实数 lyhiFkO iH  
adjusted current assets 经调整的流动资产；调整后的流动资产 \i&<s;  
adjusted figure 经调整的数字；调整后的数额 Tlr v={  
adjusted liabilities 经调整的负债；调整后的负债 S+lqA-:  
adjusted loss 经调整的亏损；调整后的亏损 6Kz,{F@  
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 ~gt@P  
adjusted profit 经调整的利润；调整后的利润 u ^RxD^=L  
adjusted surplus 经调整的盈余额；调整后的盈余额 zm;C\s rF  
adjusted value 经调整的价值；调整后的价值 klhtKp_p  
adjustment 调整；修订；理算〔保险〕 Y_P!B^z3  
adjustment centre 调剂中心 hi[pVk~B)  
adjustment lag 调整过程的时间差距；调整时差 d#wVLmKZ  
adjustment mechanism 调整机制 xgtR6E^k  
adjustment of loss 亏损调整  !}$$:  
adjustment process 调整过程；调整程序 BJ(M 2|VH  
adjustment range 调整幅度 `M6)f?|$.  
administered exchange rate 受管制汇率 93 hxSRw