[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: *xB9~:  
.])ubK
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A share Ａ股；甲类股份 ]eA<  
abatement of tax 减税；减扣免税额 ldcYw@KQ  
ABN AMRO Bank N.V. 荷兰银行 7MIu-x|  
above-the-line expenditure 线上项目支出；经常预算支出 n\k6UD  
above-the-line receipt 线上项目收入；经常预算收入
Am3^3 >  
ABSA Asia Limited 南非联合亚洲有限公司 NQefrof  
absolute change 绝对数值变更 ~J1;Z0}#  
absolute expenditure 实际开支 m)4s4P57y  
absolute guideline figure 绝对准则数字 Pnq[r2#]:  
absolute interest 绝对权益 w$Lpuun{  
absolute order of discharge 绝对破产解除令 )%p.v P'p  
absolute profit margin 绝对利润幅度 Gs$<r~Tg  
absolute value 实值；绝对值  `=b)fE  
absolutely vested interest 绝对既得权益 SpbOvY=>  
absorbed cost 已吸收成本；已分摊成本 cQ Dn_Sjhi  
absorption 吸收；分摊；合并 aH<BqD[#  
absorption rate 吸收率；摊配率；分摊率 F*QZVg+<*X  
ACB Finance Limited 亚洲商业财务有限公司 <-uE pF  
acceptable form of reciprocity 合理的互惠条件 T)Z2=5V  
acceptable rate 适当利率；适当汇率 A
P.WTFf  
acceptance agreement 承兑协议 WHxq -&=  
acceptance for honour 参加承兑 VQE8hQ37  
acceptor 承兑人；接受人；受票人 >QRpRHtb  
acceptor for honour 参加承兑人 \M^L'Mkj  
accident insurance 意外保险 CU)'x E  
Accident Insurance Association of Hong Kong 香港意外保险公会 NikY0=i  
accident insurance scheme 意外保险计划 0] e=  
accident year basis 意外年度基准 1c);![O  
accommodation 通融；贷款 ^44AE5TO  
accommodation bill 通融票据；空头票据 m#Rgelhk.  
accommodation party 汇票代发人 tj 6 #lM9  
account balance 帐户余额；帐户结余 *=i|E7Irg  
account book 帐簿 J1DX}h]  
account collected in advance 预收款项 ($:s}_<>s  
account current book 往来帐簿 $7~k#_#PC  
account of after-acquired property 事后取得的财产报告 )f]E<*k'E  
account of defaulter 拖欠帐目 ]0P-?O:  
account payable 应付帐款 z VleJ!d  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D%k%kg0,  
account receivable 应收帐款 %!$ua_8  
account receivable report 应收帐款报表 <;\T e4g[  
account statement 结单；帐单；会计财务报表 A,-UW +:  
account title 帐户名称；会计科目 INrl^P*  
accountant's report 会计师报告 ,lSt}Lml  
Accountant's Report Rules 会计师报告规则 5]cmDk  
accounting and auditing procedure 会计与审计程序；会计与核数程序 gaBt;@?:Q  
Accounting Arrangements 《会计安排》 i6wLM-.)  
accounting basis 会计基础 I$sJ8\|gw'  
accounting by Official Receiver 破产管理署署长呈交的帐目 {U8Sl.  
Accounting Circular 《会计通告》 v3 4!rL  
accounting class 会计类别 aRg/oA4}  
accounting date 记帐日期；会计结算日期 f?: o  
accounting for money 款项核算 K~"uZa^s  
Accounting Officer 会计主任 kzPHPERA]  
accounting period 会计报告期；会计期 JmB7tRM8  
accounting policy 会计政策；会计方针 $I&DAGV0  
accounting practice 会计惯例 HFYN(nz}[  
accounting principle 会计准则 HRO:U%  
accounting record 会计记录 @czNiWU"4;  
accounting report 会计报告 pk2OZ,14Mj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ec
Ixiv\  
Accounting Society of China 中国会计学会 cn (-{dCXM  
accounting statement 会计报表 I]N?}]uZ  
accounting system 会计制度；会计系统 D?~`L[}I!}  
accounting transaction 会计事项；帐务交易 |&Gm.[IX;q  
accounting treatment 会计处理 ^qXc%hjg  
accounting year 会计年度 4Z>KrFO  
accretion 增值；添加 7J$
 
accrual 应计项目；应累算数目 em`z=JGG  
accrual basis 应计制；权责发生制 x zmg'Br  
accrual basis accounting 应计制会计；权责发生制会计 "O1\]"j  
accrue 应累算；应计 [p i!+k  
accrued benefit 应累算利益 'Ba Ba =  
accrued charges 应计费用 /Zw^ EM6c  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;w";s $  
accrued expenses 应累算费用 ]pi"M3f_  
accrued interest payable 应付利息；应计未付利息 cLl=?^DB  
accrued interest receivable 应收利息；应计未收利息 .}gGtH,b3  
accrued right 累算权益 @ht= (Jk9  
accruing profit 应累算的利润 &rs+x<  
accumulated fiscal reserve 累积财政储备 Xy[O  
accumulated profit 累积利润；滚存溢利 EJ7}h?a]U_  
accumulated reserve 累积储备 >Qg`Us
#y  
accumulation of surplus income 累积收益盈余 0~{jgN~  
acquired assets 既得资产 (0/g)gW  
acquisition 收购；购置；取得 -Z)j"J  
acquisition cost 购置成本 4PG]L`J{  
acquisition expenses 购置费用 Z{"/Ae5]  
acquisition of 100% interest 收购全部股权 e1a8>>b cI  
acquisition of control 取得控制权 Gkci_A*  
acquisition of fixed assets 购置固定资产 KEF"`VTB@  
acquisition of shell “买壳” Y?G9d6]Lk6  
acquisition price 收购价 Y?Ph%i2E  
act of God 天灾 >jxo,xz  
acting partner 执事合伙人 ?K]Cs&E4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Wt=QCu tt  
active partner 积极参与的合伙人 (ZR+(+i,  
active trading 交投活跃 :%ms6j/B&V  
actual circulation 实际流通 gZbC[L  
actual cost 实际成本 W@<(WI3  
actual expenditure 实际开支；实际支出 \q9wo*A  
actual income 实际入息；实际收入；实际收益 j} ^?3<
 
actual market 现货市场 3e
&H)  
actual price 现货价；实际价格 Cx(|ZD^  
actual profit 实际利润  A.nU8  
actual quotation 实盘；实际价位；实际报价 ! h7? Ap  
actual year basis 按实际年度计算 1#LXy%^tO  
actuals 实货 :u$nH9kwv  
actuarial investigation 精算调查 v eP)ElX  
actuarial principle 精算原则 K,f*}1$qM  
actuarial report 精算师报告 tKtKW5n~  
Actuarial Society of Hong Kong 香港精算学会 nn'a`N  
actuarial valuation 精算师估值 [Q(FBoI|  
actuary 精算师 m$b5Vqq  
ad referendum agreement 暂定协议；有待覆核的协定 z8v]Kt&  
ad valorem duty 从价税；按值征税 D; xRgHn  
ad valorem duty system 从价税制 ;MH((M/AN  
ad valorem fee 从价费 hKa<9>MI`  
ad valorem tariff 从价关税 o@SL0H-6|  
additional allowance 额外免税额 N<&"_jzm  
additional amount for unexpired risk 未过期风险的额外款额 "9 W]TG  
additional assessable profit 补加应评税利润 iZsZSW \  
additional assessment 补加评税 J _PAWW  
additional commitment 额外承担 N|t!G^rP  
additional commitment vote 额外承担拨款 88%7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OU2.d7  
additional dependent parent allowance 供养父母额外免税额 LIzdP,^pc  
additional provision 额外拨款 byA
LM  
additional stamp duty 附加印花税 1+wmR4o  
additional tax 补加税罚款；补加税款 _:(RkS!x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @)[Q6w
`x  
adjudged bankrupt 被裁定破产 SrlTwcD  
adjudicated bankrupt 裁定破产人 @\{L%y%a0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 PeD>mCvL"  
adjudication of bankruptcy 裁定破产；宣告破产 z$#q' +$  
adjudication of insolvency 裁定无力偿还债务 4yOYw*X  
adjusted actual 经调整的实数；调整后的实数 Y#aL]LxZE  
adjusted current assets 经调整的流动资产；调整后的流动资产 n=t50/jV3=  
adjusted figure 经调整的数字；调整后的数额 K&T[F!  
adjusted liabilities 经调整的负债；调整后的负债 %H)^k${  
adjusted loss 经调整的亏损；调整后的亏损 T!![7Rs  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 !e>+O^  
adjusted profit 经调整的利润；调整后的利润 "cJ))v-'  
adjusted surplus 经调整的盈余额；调整后的盈余额 HW|5'opF  
adjusted value 经调整的价值；调整后的价值 0j{Rsy  
adjustment 调整；修订；理算〔保险〕 &6ymGo  
adjustment centre 调剂中心 S*"uXTS  
adjustment lag 调整过程的时间差距；调整时差 o[$~  
adjustment mechanism 调整机制 2bu,_<K.  
adjustment of loss 亏损调整 `<Ry_}V  
adjustment process 调整过程；调整程序 }57s  
adjustment range 调整幅度 j!1 :+H_L  
administered exchange rate 受管制汇率 b'x26wT?