[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: (Glr\q]jF\  
s&a1y~rv  
A share Ａ股；甲类股份 sa1h%<  
abatement of tax 减税；减扣免税额 vAb^]d
 
ABN AMRO Bank N.V. 荷兰银行 SJ?6{2^  
above-the-line expenditure 线上项目支出；经常预算支出 ehNzDr\s  
above-the-line receipt 线上项目收入；经常预算收入 Es5f*P0  
ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更 +JRF0T  
absolute expenditure 实际开支 M;w?[yEZ  
absolute guideline figure 绝对准则数字 ,](:<A)W&  
absolute interest 绝对权益 1PH:\0}  
absolute order of discharge 绝对破产解除令 <eN_1NTH_  
absolute profit margin 绝对利润幅度 6E~g#(8  
absolute value 实值；绝对值 s 5WqR8  
absolutely vested interest 绝对既得权益 R=Zn -q  
absorbed cost 已吸收成本；已分摊成本 rH8@69,B  
absorption 吸收；分摊；合并 y [#pC<^  
absorption rate 吸收率；摊配率；分摊率 .zg8 i_  
ACB Finance Limited 亚洲商业财务有限公司 Fmyj*)J[Z  
acceptable form of reciprocity 合理的互惠条件 A#8q2n270*  
acceptable rate 适当利率；适当汇率 mLh kI!4[  
acceptance agreement 承兑协议 `B/0iA  
acceptance for honour 参加承兑 @"-</x3o  
acceptor 承兑人；接受人；受票人 hRC
 
acceptor for honour 参加承兑人 N_eX/ux  
accident insurance 意外保险 tVuWVJ4M  
Accident Insurance Association of Hong Kong 香港意外保险公会 B* kcNlW  
accident insurance scheme 意外保险计划 sRSz}]  
accident year basis 意外年度基准 cD*}..-/4  
accommodation 通融；贷款 t.
T UmJ  
accommodation bill 通融票据；空头票据 <BFQ:  
accommodation party 汇票代发人 _VE^/;$"l  
account balance 帐户余额；帐户结余 <"N_j]wD  
account book 帐簿 Sr?#wev]rn  
account collected in advance 预收款项 te
|?)j  
account current book 往来帐簿 S$TmZk=  
account of after-acquired property 事后取得的财产报告 G!w"{Bk?9  
account of defaulter 拖欠帐目 2. G=8:l  
account payable 应付帐款 dZ#&YG )?e  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M_v?9L  
account receivable 应收帐款 "@R>J?Cc+  
account receivable report 应收帐款报表 Hy.AyU|L  
account statement 结单；帐单；会计财务报表 ;~fT,7qBah  
account title 帐户名称；会计科目 Y3.$G1{#0w  
accountant's report 会计师报告 +T/FeVQ  
Accountant's Report Rules 会计师报告规则 K 0gI):  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -fhN"B)  
Accounting Arrangements 《会计安排》 %^sTU4D5  
accounting basis 会计基础 [B@'kwD\l  
accounting by Official Receiver 破产管理署署长呈交的帐目 +#U|skl  
Accounting Circular 《会计通告》 !+>v[(OzM  
accounting class 会计类别 A?_=K  
accounting date 记帐日期；会计结算日期 gE#>RM5D  
accounting for money 款项核算 Q!- 0xlx  
Accounting Officer 会计主任 Z;9>S=w!  
accounting period 会计报告期；会计期 --;@ 2:lg{  
accounting policy 会计政策；会计方针 ;g{qYj_  
accounting practice 会计惯例 X%z }VA  
accounting principle 会计准则 ojYbR<jn9  
accounting record 会计记录 mxor1P#|  
accounting report 会计报告 #^m0aB7r  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B9p?8.[  
Accounting Society of China 中国会计学会 zp\8_U@  
accounting statement 会计报表 S$
KFf=0  
accounting system 会计制度；会计系统 P96pm6H_;  
accounting transaction 会计事项；帐务交易 U*90m~)  
accounting treatment 会计处理 HeBcT^a  
accounting year 会计年度 F, U*
yj  
accretion 增值；添加 l/;X?g5+  
accrual 应计项目；应累算数目 " \I4u{zC  
accrual basis 应计制；权责发生制 oFjIA!  
accrual basis accounting 应计制会计；权责发生制会计 +)JpUqHa  
accrue 应累算；应计 N0hE4t  
accrued benefit 应累算利益 f{SB1M   
accrued charges 应计费用 y#}cC+;   
accrued cumulative preference share dividend 应累算的累积优先股股息 *JggU  
accrued expenses 应累算费用 OL4z%mDZi  
accrued interest payable 应付利息；应计未付利息 s4&^D<  
accrued interest receivable 应收利息；应计未收利息 DNGvpKY@  
accrued right 累算权益 {vAE:W.s  
accruing profit 应累算的利润 :W b j\  
accumulated fiscal reserve 累积财政储备 9x,RvWTb  
accumulated profit 累积利润；滚存溢利 ^C2\`jLMY  
accumulated reserve 累积储备 *#TUGfwy  
accumulation of surplus income 累积收益盈余 GfM;saTz{  
acquired assets 既得资产 'SQG>F Uy  
acquisition 收购；购置；取得 SG6sw]x  
acquisition cost 购置成本 ^vG8#A}]  
acquisition expenses 购置费用 UH3sH t  
acquisition of 100% interest 收购全部股权 J2uZmEt  
acquisition of control 取得控制权 cuOvN"nuNj  
acquisition of fixed assets 购置固定资产 (O0Ur m  
acquisition of shell “买壳” d)~Fmi;  
acquisition price 收购价 v4@Z(M  
act of God 天灾 sz9L8f2  
acting partner 执事合伙人 ^eW}XRI  
active market 买卖活跃的市场；交投畅旺的市场；旺市 B"%{i-v>**  
active partner 积极参与的合伙人 9"g6C<  
active trading 交投活跃 DTW D|M  
actual circulation 实际流通 @ A)R_p  
actual cost 实际成本 2NB L}x  
actual expenditure 实际开支；实际支出 q^6+!&"  
actual income 实际入息；实际收入；实际收益 T |tOTk  
actual market 现货市场 \Qm CeB  
actual price 现货价；实际价格 *)+ut(x|#  
actual profit 实际利润 @)SL_9  
actual quotation 实盘；实际价位；实际报价 LM2TZ  
actual year basis 按实际年度计算 ;5@ t[r  
actuals 实货 eb*#'\~'  
actuarial investigation 精算调查 [s<^&WM/  
actuarial principle 精算原则 0OGCilOb*  
actuarial report 精算师报告 |HZTN"  
Actuarial Society of Hong Kong 香港精算学会 kI%%i>Y}  
actuarial valuation 精算师估值 ZyE
HzM{$  
actuary 精算师 6oui]$pH  
ad referendum agreement 暂定协议；有待覆核的协定 EUIIr4]  
ad valorem duty 从价税；按值征税 Wh&8pH:  
ad valorem duty system 从价税制 N
/GQt\tV<  
ad valorem fee 从价费 $+7`Dy!  
ad valorem tariff 从价关税 $0arz{Oh  
additional allowance 额外免税额 u ElAnrm  
additional amount for unexpired risk 未过期风险的额外款额 k__$Q9qj(  
additional assessable profit 补加应评税利润 F{ELSKc p.  
additional assessment 补加评税 *cyeO*  
additional commitment 额外承担 xU%w=0z<  
additional commitment vote 额外承担拨款 u[{tb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZY:[ekm%4Z  
additional dependent parent allowance 供养父母额外免税额 JMTvSXr  
additional provision 额外拨款 )#LpCM,a  
additional stamp duty 附加印花税 ]THPSw_y 8  
additional tax 补加税罚款；补加税款 .;&# )l
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 29reG,>  
adjudged bankrupt 被裁定破产
j) ,,"54*  
adjudicated bankrupt 裁定破产人 8Xs
guC  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^Idle*+  
adjudication of bankruptcy 裁定破产；宣告破产 `c'W-O/  
adjudication of insolvency 裁定无力偿还债务 $y b4xU  
adjusted actual 经调整的实数；调整后的实数 +*_5tWAc  
adjusted current assets 经调整的流动资产；调整后的流动资产 3QpYmX<E  
adjusted figure 经调整的数字；调整后的数额 ]D,MiDph  
adjusted liabilities 经调整的负债；调整后的负债 Q);n<Z:X~  
adjusted loss 经调整的亏损；调整后的亏损 ;U_QvN|  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Uo-`>7  
adjusted profit 经调整的利润；调整后的利润 k^OV56  
adjusted surplus 经调整的盈余额；调整后的盈余额  aH#l9kCb  
adjusted value 经调整的价值；调整后的价值 ?-Vjha@BO  
adjustment 调整；修订；理算〔保险〕 _sb p6ZO_  
adjustment centre 调剂中心 /y>>JxAEb  
adjustment lag 调整过程的时间差距；调整时差 Zk[&IBE_  
adjustment mechanism 调整机制 c CR+D.F  
adjustment of loss 亏损调整 = w$}m_AM  
adjustment process 调整过程；调整程序 #]'r
z,E<  
adjustment range 调整幅度 Oez>X=Xf  
administered exchange rate 受管制汇率 #Z5}2soA