[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: Di<J6xu  
xSDE6]  
A share Ａ股；甲类股份 L\Fu']l  
abatement of tax 减税；减扣免税额 Fy@#r+PgWp  
ABN AMRO Bank N.V. 荷兰银行 j(6$7+2qN  
above-the-line expenditure 线上项目支出；经常预算支出 BQ9`DYIb  
above-the-line receipt 线上项目收入；经常预算收入 (Ef2 w['  
ABSA Asia Limited 南非联合亚洲有限公司 w$lfR,  
absolute change 绝对数值变更 i\Pr3 7 "  
absolute expenditure 实际开支 2Cd --W+=  
absolute guideline figure 绝对准则数字 YNC0Z'c9  
absolute interest 绝对权益 '!^E92  
absolute order of discharge 绝对破产解除令 40Qzo%eL  
absolute profit margin 绝对利润幅度 oIvnF:c  
absolute value 实值；绝对值 W]D` f8r9  
absolutely vested interest 绝对既得权益  m-'(27  
absorbed cost 已吸收成本；已分摊成本 VyoE5o  
absorption 吸收；分摊；合并 _Hd1sx  
absorption rate 吸收率；摊配率；分摊率 hGA!1a4 c  
ACB Finance Limited 亚洲商业财务有限公司 Naf`hE9  
acceptable form of reciprocity 合理的互惠条件 N=Uc=I7C  
acceptable rate 适当利率；适当汇率 &AQ;ze  
acceptance agreement 承兑协议 2&gVZz  
acceptance for honour 参加承兑 1R2o6`_  
acceptor 承兑人；接受人；受票人 1(?CNW[  
acceptor for honour 参加承兑人 u1;e*t
y  
accident insurance 意外保险 lv00sa2z  
Accident Insurance Association of Hong Kong 香港意外保险公会 WE5"A| =  
accident insurance scheme 意外保险计划 -.b Io  
accident year basis 意外年度基准 ^\vfos  
accommodation 通融；贷款 PUE'Rr(Q  
accommodation bill 通融票据；空头票据 RUS7Z~5  
accommodation party 汇票代发人 TDl!qp @  
account balance 帐户余额；帐户结余 qX p,d  
account book 帐簿 s-GleX<  
account collected in advance 预收款项 hmBnV  
account current book 往来帐簿 oDW<e'Jm  
account of after-acquired property 事后取得的财产报告 TOco({/_/  
account of defaulter 拖欠帐目 ti{H(;;@  
account payable 应付帐款 4>$ ;gH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J
calf{W6  
account receivable 应收帐款 1o|0x\q  
account receivable report 应收帐款报表 84p[N8  
account statement 结单；帐单；会计财务报表 Siz!/O!'  
account title 帐户名称；会计科目 GP{$v:RG  
accountant's report 会计师报告 9{O2B5u1  
Accountant's Report Rules 会计师报告规则 8K@"B  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6bbZ<E5At  
Accounting Arrangements 《会计安排》 l:zU_J6  
accounting basis 会计基础 1H&?UP4=(  
accounting by Official Receiver 破产管理署署长呈交的帐目
4-]Do?  
Accounting Circular 《会计通告》 vh|Tb5W<  
accounting class 会计类别 ]]J#7L#  
accounting date 记帐日期；会计结算日期 ]cF1c90%  
accounting for money 款项核算 P"R97#C  
Accounting Officer 会计主任 y: g7'+c  
accounting period 会计报告期；会计期 O)R7t3t  
accounting policy 会计政策；会计方针 U`bC>sCp  
accounting practice 会计惯例 c
g(QjH"
  
accounting principle 会计准则 #*yM2H"7,;  
accounting record 会计记录 ,
J~,ga~  
accounting report 会计报告 F!OOrW]p0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]]p19[4s  
Accounting Society of China 中国会计学会 |5oKq'(b  
accounting statement 会计报表 z:Xj_ `p  
accounting system 会计制度；会计系统 !lQ#sL`  
accounting transaction 会计事项；帐务交易 ?ID* /u|X  
accounting treatment 会计处理 v87$NQvwQ  
accounting year 会计年度 T!u'V'Ei2  
accretion 增值；添加 CRZi;7`*1  
accrual 应计项目；应累算数目 xa87xX=a  
accrual basis 应计制；权责发生制 OW+e_im}  
accrual basis accounting 应计制会计；权责发生制会计 ./"mn3U  
accrue 应累算；应计 )u39}dpeu  
accrued benefit 应累算利益 sg3h i"Im  
accrued charges 应计费用 KI Ek/]<H  
accrued cumulative preference share dividend 应累算的累积优先股股息 _MM   
accrued expenses 应累算费用 OJM vn'y  
accrued interest payable 应付利息；应计未付利息 -Bo 86t)F  
accrued interest receivable 应收利息；应计未收利息 R#Y50hzT  
accrued right 累算权益 lZ}izl  
accruing profit 应累算的利润 =ud`6 {R  
accumulated fiscal reserve 累积财政储备 wl7 MfyU  
accumulated profit 累积利润；滚存溢利 w) =eMdj\o  
accumulated reserve 累积储备 jg~_'4f#  
accumulation of surplus income 累积收益盈余 HA$Y1}  
acquired assets 既得资产 ' 2>l  
acquisition 收购；购置；取得 wENzl XeOP  
acquisition cost 购置成本 x Z|&/Ci  
acquisition expenses 购置费用 X3P&"}a  
acquisition of 100% interest 收购全部股权 R<Z^L~)  
acquisition of control 取得控制权 f"Ost;7zg  
acquisition of fixed assets 购置固定资产 |WB"=PE  
acquisition of shell “买壳” C=>B_EO
 
acquisition price 收购价 J1.qhy>  
act of God 天灾  %)pP[[h  
acting partner 执事合伙人 ,+~2&>wj  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )yHJ[   
active partner 积极参与的合伙人 j. _G7z/LJ  
active trading 交投活跃 S*4f%!  
actual circulation 实际流通 ;!'qtw"CB  
actual cost 实际成本 2*+3RrJ  
actual expenditure 实际开支；实际支出 D^|jZOJ  
actual income 实际入息；实际收入；实际收益 SEYGy+#K  
actual market 现货市场 Y;8 >=0ye  
actual price 现货价；实际价格 &kb\,mQ  
actual profit 实际利润 CNut{4  
actual quotation 实盘；实际价位；实际报价 S2ark,sp6  
actual year basis 按实际年度计算 /^J2B8y  
actuals 实货  G]b8]3^  
actuarial investigation 精算调查 ?~!tM}X0:3  
actuarial principle 精算原则 }qG#N  
actuarial report 精算师报告 ~NxEc8Y  
Actuarial Society of Hong Kong 香港精算学会 x7f:
F.  
actuarial valuation 精算师估值 ])C>\@c6Gm  
actuary 精算师 moCK-:  
ad referendum agreement 暂定协议；有待覆核的协定 sN-oEqS  
ad valorem duty 从价税；按值征税 Z)NrhJC  
ad valorem duty system 从价税制 G=1m]>I8  
ad valorem fee 从价费 26M~<Ic  
ad valorem tariff 从价关税 m`'=)x|  
additional allowance 额外免税额 9GThyY  
additional amount for unexpired risk 未过期风险的额外款额 }f0u5:;Zth  
additional assessable profit 补加应评税利润 V7P6zAJy  
additional assessment 补加评税 l1}R2lSEO  
additional commitment 额外承担 Khj=llo,  
additional commitment vote 额外承担拨款 q?yMa9ZZky  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z4g+2f7h-X  
additional dependent parent allowance 供养父母额外免税额 9/G!0uE  
additional provision 额外拨款 ^+M><jE9  
additional stamp duty 附加印花税 tR<L`?4  
additional tax 补加税罚款；补加税款 ~^x-ym5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H"O$&  
adjudged bankrupt 被裁定破产 Ss 2$n  
adjudicated bankrupt 裁定破产人 E[UO5X  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D{R/#vM jk  
adjudication of bankruptcy 裁定破产；宣告破产 _e_4Q)z-a  
adjudication of insolvency 裁定无力偿还债务 d N<5JQql  
adjusted actual 经调整的实数；调整后的实数 @LcT-3u  
adjusted current assets 经调整的流动资产；调整后的流动资产 2% %
|fU9  
adjusted figure 经调整的数字；调整后的数额 %lV@:"G  
adjusted liabilities 经调整的负债；调整后的负债 Ih()/(  
adjusted loss 经调整的亏损；调整后的亏损 QhCY}Q?X  
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 Wk}D]o0^@  
adjusted profit 经调整的利润；调整后的利润 v~}5u 5$O  
adjusted surplus 经调整的盈余额；调整后的盈余额 EX4 C.C|d  
adjusted value 经调整的价值；调整后的价值 kQ~ %=pn  
adjustment 调整；修订；理算〔保险〕 K@ 6`-|I  
adjustment centre 调剂中心 GQ<Ds{exs>  
adjustment lag 调整过程的时间差距；调整时差 *="m3:c'J  
adjustment mechanism 调整机制 ".E5t@ }?m  
adjustment of loss 亏损调整 !y%+GwoW  
adjustment process 调整过程；调整程序 x<@kjfm5  
adjustment range 调整幅度 9Eg&CZ,9$D  
administered exchange rate 受管制汇率 o!utZmk$