[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: Ly/"da  
ihBlP\C  
A share Ａ股；甲类股份 IM|VGT0  
abatement of tax 减税；减扣免税额 Ey A}  
ABN AMRO Bank N.V. 荷兰银行 ~[e;{45V  
above-the-line expenditure 线上项目支出；经常预算支出 lhva|  
above-the-line receipt 线上项目收入；经常预算收入 rR &;2  
ABSA Asia Limited 南非联合亚洲有限公司 qd(C%Wk  
absolute change 绝对数值变更 nAG2!2_8  
absolute expenditure 实际开支 6MvjNbQ  
absolute guideline figure 绝对准则数字 w`&~m:R  
absolute interest 绝对权益 g"c\ouSY  
absolute order of discharge 绝对破产解除令 %WiDz 0o  
absolute profit margin 绝对利润幅度 ^.aFns{wv  
absolute value 实值；绝对值 }p$>V,u  
absolutely vested interest 绝对既得权益 vzM8U>M  
absorbed cost 已吸收成本；已分摊成本 thIuK V{CO  
absorption 吸收；分摊；合并 QI'ule  
absorption rate 吸收率；摊配率；分摊率 .z4 fJx  
ACB Finance Limited 亚洲商业财务有限公司 A}?n.MAX>  
acceptable form of reciprocity 合理的互惠条件 FM$XMD0=  
acceptable rate 适当利率；适当汇率 ET;YAa*  
acceptance agreement 承兑协议 |RS9N_eRt  
acceptance for honour 参加承兑 DKnjmZ:J|  
acceptor 承兑人；接受人；受票人 RTHD
2  
acceptor for honour 参加承兑人 AX,V* s  
accident insurance 意外保险 Z5/^pyc  
Accident Insurance Association of Hong Kong 香港意外保险公会 8+5#FC7  
accident insurance scheme 意外保险计划 o8;>E>;  
accident year basis 意外年度基准 0+%{1JkJq  
accommodation 通融；贷款 {fFZ%$  
accommodation bill 通融票据；空头票据 1`J-|eH=Q  
accommodation party 汇票代发人 C?m2R(RF  
account balance 帐户余额；帐户结余 _[u&
}i  
account book 帐簿 t>"UenJt-  
account collected in advance 预收款项 ]=!wMn**  
account current book 往来帐簿 }7&.FV"  
account of after-acquired property 事后取得的财产报告 k/o"E  
account of defaulter 拖欠帐目 8Yc'4v#}  
account payable 应付帐款 _rt+OzZ*L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4v9jGwnzt  
account receivable 应收帐款 ,|6O}E&  
account receivable report 应收帐款报表 A?V}$PTlx  
account statement 结单；帐单；会计财务报表 ~(bY-6z  
account title 帐户名称；会计科目 o~<X
c  
accountant's report 会计师报告 -d5b,leC^  
Accountant's Report Rules 会计师报告规则 >>/|Q:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W|h~&O  
Accounting Arrangements 《会计安排》 9oBK(Sf@^  
accounting basis 会计基础 Tq{+9+
 
accounting by Official Receiver 破产管理署署长呈交的帐目 $2uk;&"?A=  
Accounting Circular 《会计通告》 " O0p.o  
accounting class 会计类别 +9Q,[)e r  
accounting date 记帐日期；会计结算日期 ;]c@%LX  
accounting for money 款项核算 z,dh?%H>X  
Accounting Officer 会计主任 -E{D'X  
accounting period 会计报告期；会计期 " E+V>V+  
accounting policy 会计政策；会计方针 Nc;cb  
accounting practice 会计惯例 Rr#Zcs!G  
accounting principle 会计准则 m#6RJbEz  
accounting record 会计记录 z7TMg^9#  
accounting report 会计报告 c"D
%c(:4|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vDI$ QUMD6  
Accounting Society of China 中国会计学会 8LuM eGs  
accounting statement 会计报表 jMUd,j`Opx  
accounting system 会计制度；会计系统 "?9rJx$  
accounting transaction 会计事项；帐务交易 .5$"qb ?  
accounting treatment 会计处理 W D8  
accounting year 会计年度 D2}N6i  
accretion 增值；添加 )&/ecx"
2Q  
accrual 应计项目；应累算数目 N)yCGo  
accrual basis 应计制；权责发生制 D!7-(3R  
accrual basis accounting 应计制会计；权责发生制会计 #<h//<  
accrue 应累算；应计 -)N,HAM>  
accrued benefit 应累算利益 F(h jP  
accrued charges 应计费用 m8 [XA!,  
accrued cumulative preference share dividend 应累算的累积优先股股息 %M)LC>c  
accrued expenses 应累算费用 "06t"u<%  
accrued interest payable 应付利息；应计未付利息 `>ppDQaS)W  
accrued interest receivable 应收利息；应计未收利息 rfo7\'yk  
accrued right 累算权益 7)Cn 4{B6  
accruing profit 应累算的利润 9-:\ NH^;  
accumulated fiscal reserve 累积财政储备 ,bTpD!  
accumulated profit 累积利润；滚存溢利 H@,h$$  
accumulated reserve 累积储备 ;Aqj$ x  
accumulation of surplus income 累积收益盈余 :/A7Z<u,  
acquired assets 既得资产 W*2d!/;7>  
acquisition 收购；购置；取得 oRkh>yj'  
acquisition cost 购置成本 f4'WT
  
acquisition expenses 购置费用 p~Wy`g-  
acquisition of 100% interest 收购全部股权 KC+jHk  
acquisition of control 取得控制权 xP{
)+$n  
acquisition of fixed assets 购置固定资产 LNNwy:_ !  
acquisition of shell “买壳” !d.bCE~  
acquisition price 收购价 76oJCNY  
act of God 天灾 Q DVk7ks  
acting partner 执事合伙人 jw5ldC>U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 gN@|lHbU  
active partner 积极参与的合伙人 :+ZLK
m  
active trading 交投活跃 k\76`!B  
actual circulation 实际流通 OsT|MX  
actual cost 实际成本 <aQ <Wy=\  
actual expenditure 实际开支；实际支出 ;yu#B s  
actual income 实际入息；实际收入；实际收益 TJ_Wz
e-lQ  
actual market 现货市场 s$gR;su)g  
actual price 现货价；实际价格 9%Eo<+myh  
actual profit 实际利润 /\.[@]  
actual quotation 实盘；实际价位；实际报价 \>$3'i=mQ  
actual year basis 按实际年度计算 n58yR -"  
actuals 实货 +)xjw9b  
actuarial investigation 精算调查 WQ+ xS!ba  
actuarial principle 精算原则 c_4
K  
actuarial report 精算师报告 zq(4@S-TU  
Actuarial Society of Hong Kong 香港精算学会 (b;Kl1Ql]  
actuarial valuation 精算师估值 FG!2h&k  
actuary 精算师 oRZ98?Y\B  
ad referendum agreement 暂定协议；有待覆核的协定 $c{fPFe-  
ad valorem duty 从价税；按值征税 1*GL;W~ix*  
ad valorem duty system 从价税制 6gs0Vm  
ad valorem fee 从价费 d{J@A;da  
ad valorem tariff 从价关税 5sz
J.!(  
additional allowance 额外免税额 5pT8 }?7  
additional amount for unexpired risk 未过期风险的额外款额 Xp+lpVcJ  
additional assessable profit 补加应评税利润 hmkm^2  
additional assessment 补加评税 K
CIya[$*  
additional commitment 额外承担 b4qMTRnv  
additional commitment vote 额外承担拨款 A?bqDy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZsNZ3;d@u(  
additional dependent parent allowance 供养父母额外免税额 P$x9Z3d_  
additional provision 额外拨款 B[3u,<opFU  
additional stamp duty 附加印花税 Vq
UCcT  
additional tax 补加税罚款；补加税款 BCfmnE4%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 HLkI?mW<  
adjudged bankrupt 被裁定破产 A$M8w9  
adjudicated bankrupt 裁定破产人 ck< `kJ`b  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ht:\ z;cu  
adjudication of bankruptcy 裁定破产；宣告破产 #w3J+U 6r  
adjudication of insolvency 裁定无力偿还债务 &,P; 7R  
adjusted actual 经调整的实数；调整后的实数 PN3 Qxi4F  
adjusted current assets 经调整的流动资产；调整后的流动资产 _N {4Rs0  
adjusted figure 经调整的数字；调整后的数额 G@KDRv  
adjusted liabilities 经调整的负债；调整后的负债 9W0*|!tQ,+  
adjusted loss 经调整的亏损；调整后的亏损 '&+]85_&$  
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 W#+f2 RR  
adjusted profit 经调整的利润；调整后的利润 R< L =&I  
adjusted surplus 经调整的盈余额；调整后的盈余额 G6.lRaPu"m  
adjusted value 经调整的价值；调整后的价值 78\j   
adjustment 调整；修订；理算〔保险〕 ;F|#m,2Q-  
adjustment centre 调剂中心 bg!(B<!X  
adjustment lag 调整过程的时间差距；调整时差 DaQ+XUH?  
adjustment mechanism 调整机制 %JHv2[r^P  
adjustment of loss 亏损调整 .{t*v6(TP  
adjustment process 调整过程；调整程序 le' Kp V  
adjustment range 调整幅度 XzPOqZ`Nv  
administered exchange rate 受管制汇率 ]>Ym