[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: ~R$[n.Vpk  
]p\u$VY9  
A share Ａ股；甲类股份 )5'rw<:="  
abatement of tax 减税；减扣免税额 A{M+vsL  
ABN AMRO Bank N.V. 荷兰银行 gu!](yEgl  
above-the-line expenditure 线上项目支出；经常预算支出 XUf7yD  
above-the-line receipt 线上项目收入；经常预算收入 S_j1=6#^  
ABSA Asia Limited 南非联合亚洲有限公司 $)l2G ;&  
absolute change 绝对数值变更 f!EOYowW  
absolute expenditure 实际开支 i<bxc  
absolute guideline figure 绝对准则数字 Pwg/Vhfh  
absolute interest 绝对权益 *afej
jW[  
absolute order of discharge 绝对破产解除令 rI *!"PL  
absolute profit margin 绝对利润幅度 )p h30B  
absolute value 实值；绝对值 zF=#6  
absolutely vested interest 绝对既得权益 3]!h{_:u  
absorbed cost 已吸收成本；已分摊成本 .@Hmg  
absorption 吸收；分摊；合并 '%);%y@v  
absorption rate 吸收率；摊配率；分摊率 9n-T5WP  
ACB Finance Limited 亚洲商业财务有限公司  u*U_7Uw$  
acceptable form of reciprocity 合理的互惠条件 L%k67>  
acceptable rate 适当利率；适当汇率 8V,"Id][  
acceptance agreement 承兑协议 T<XfZZ)l<`  
acceptance for honour 参加承兑 t[/\KG8  
acceptor 承兑人；接受人；受票人 G I&qwA  
acceptor for honour 参加承兑人 Oe/73| >U  
accident insurance 意外保险 BB0g}6M  
Accident Insurance Association of Hong Kong 香港意外保险公会 XNKtL]U}$  
accident insurance scheme 意外保险计划 *&h6*zP?  
accident year basis 意外年度基准 %l%=Dkss  
accommodation 通融；贷款 cl@kRX<7'  
accommodation bill 通融票据；空头票据 IN<:P  
accommodation party 汇票代发人 O(WEgz  
account balance 帐户余额；帐户结余 %7iUlO}}V  
account book 帐簿 u"*J[M~  
account collected in advance 预收款项 'w'Dwqhmr  
account current book 往来帐簿 vwm|I 7/w  
account of after-acquired property 事后取得的财产报告 )nJzSN=>$  
account of defaulter 拖欠帐目 i[o&z$JO  
account payable 应付帐款 $^] 9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =.VepX|?D  
account receivable 应收帐款 l&\tf`~  
account receivable report 应收帐款报表 =7F
E/S  
account statement 结单；帐单；会计财务报表 Nz3zsP$  
account title 帐户名称；会计科目 rf)PAdj|~  
accountant's report 会计师报告 hcd!A5  
Accountant's Report Rules 会计师报告规则 l}dj{ s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1d=0q?nH  
Accounting Arrangements 《会计安排》 PG\\V$}A(  
accounting basis 会计基础 +[>yO _}  
accounting by Official Receiver 破产管理署署长呈交的帐目 *Ro8W-+  
Accounting Circular 《会计通告》 ^xzE^"G6  
accounting class 会计类别 Xs{/}wc.q;  
accounting date 记帐日期；会计结算日期 FP.(E9  
accounting for money 款项核算 UENYJ*tnP  
Accounting Officer 会计主任 #"=%b e3  
accounting period 会计报告期；会计期 @QvfN>T  
accounting policy 会计政策；会计方针 Q~x*bMb.  
accounting practice 会计惯例 :yd=No@  
accounting principle 会计准则 Ngn\ nkf  
accounting record 会计记录 N5[_a/  
accounting report 会计报告 luJ{Iq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;%v%K+}r  
Accounting Society of China 中国会计学会 Tbe_xs^  
accounting statement 会计报表 #&;m< %  
accounting system 会计制度；会计系统 l :f9Ih  
accounting transaction 会计事项；帐务交易 
hVQ7'@  
accounting treatment 会计处理 J& 1X  
accounting year 会计年度 bv.EM  
accretion 增值；添加 QBg}2.  
accrual 应计项目；应累算数目 \a{Aa  
accrual basis 应计制；权责发生制
=4YbVA+(  
accrual basis accounting 应计制会计；权责发生制会计 }~7H2d);-  
accrue 应累算；应计 {KF7j63  
accrued benefit 应累算利益
$I?=.:<+  
accrued charges 应计费用  k/$Ja;  
accrued cumulative preference share dividend 应累算的累积优先股股息 ##SLwrg  
accrued expenses 应累算费用 I@8+k&nXS  
accrued interest payable 应付利息；应计未付利息 [{hLF9yPx  
accrued interest receivable 应收利息；应计未收利息 ~D
a >{zHt  
accrued right 累算权益 [d!Af4  
accruing profit 应累算的利润 s4\SX,  
accumulated fiscal reserve 累积财政储备 =g{_^^n  
accumulated profit 累积利润；滚存溢利 E#yCcC!wMY  
accumulated reserve 累积储备 q$e T!'x  
accumulation of surplus income 累积收益盈余 MAsWds`bpB  
acquired assets 既得资产 HV]~=Bw2I  
acquisition 收购；购置；取得 FE$M[^1_  
acquisition cost 购置成本 yVbg,q'?  
acquisition expenses 购置费用 @\
x,;!N@  
acquisition of 100% interest 收购全部股权 ucIVVT(u  
acquisition of control 取得控制权 e["Z!D_H  
acquisition of fixed assets 购置固定资产 |U;w!0  
acquisition of shell “买壳” 5^ G7pI7  
acquisition price 收购价 mafAC73  
act of God 天灾 5#9`ROT9  
acting partner 执事合伙人 umq$4}T'$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 F9>(W#aC  
active partner 积极参与的合伙人 ;XD>$t@  
active trading 交投活跃 mSVX4XW<  
actual circulation 实际流通 Y/?DSo4G  
actual cost 实际成本 Y{x[N}h  
actual expenditure 实际开支；实际支出 "B_5Y&pM`  
actual income 实际入息；实际收入；实际收益 0lvb{Zd  
actual market 现货市场 hr/xpQW  
actual price 现货价；实际价格 $6Q2)^LJ  
actual profit 实际利润 $g}/T_26  
actual quotation 实盘；实际价位；实际报价 JCCx 5  
actual year basis 按实际年度计算 pn ~/!y  
actuals 实货 BP7<^`i&  
actuarial investigation 精算调查 ]ly)z[is"]  
actuarial principle 精算原则 s5_1}KKCs  
actuarial report 精算师报告 'tq\<y
 
Actuarial Society of Hong Kong 香港精算学会 Zp% ""  
actuarial valuation 精算师估值 VC_3ll]vr  
actuary 精算师 (_s!,QUe  
ad referendum agreement 暂定协议；有待覆核的协定 jS5t?0  
ad valorem duty 从价税；按值征税 (AyRs7Dkn  
ad valorem duty system 从价税制 YQfZiz}Fv  
ad valorem fee 从价费 Aw_R $  
ad valorem tariff 从价关税 iG;d0>Sp  
additional allowance 额外免税额 IArpCF/"8  
additional amount for unexpired risk 未过期风险的额外款额 h:US]ZC^Z  
additional assessable profit 补加应评税利润 qZyt>SAx  
additional assessment 补加评税 <+mO$0h"r  
additional commitment 额外承担 b{yH4)O  
additional commitment vote 额外承担拨款 A-@-?AR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rsq'6 0  
additional dependent parent allowance 供养父母额外免税额 D%5 {A=  
additional provision 额外拨款 B4M'Er{v  
additional stamp duty 附加印花税 Ay[9k=q]  
additional tax 补加税罚款；补加税款 BhhK|U/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hH|XtQ.n^  
adjudged bankrupt 被裁定破产 e2VL/>y`  
adjudicated bankrupt 裁定破产人 U8.0L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5u=U--  
adjudication of bankruptcy 裁定破产；宣告破产 O7L6Htya  
adjudication of insolvency 裁定无力偿还债务 m8j#{[NE  
adjusted actual 经调整的实数；调整后的实数 QVA!z##  
adjusted current assets 经调整的流动资产；调整后的流动资产 sVZ}nq{  
adjusted figure 经调整的数字；调整后的数额 H~1?MAX  
adjusted liabilities 经调整的负债；调整后的负债 Q%b46"  
adjusted loss 经调整的亏损；调整后的亏损 aV92.Z_Ku  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 X f'  
adjusted profit 经调整的利润；调整后的利润 ]>]H:NEq  
adjusted surplus 经调整的盈余额；调整后的盈余额 a7 '\*  
adjusted value 经调整的价值；调整后的价值 oeU+?-y/b  
adjustment 调整；修订；理算〔保险〕 y|2g"J  
adjustment centre 调剂中心 rnt$BB[g  
adjustment lag 调整过程的时间差距；调整时差 *^&iw$Qx3  
adjustment mechanism 调整机制 6b1 Uj<  
adjustment of loss 亏损调整 Xb07 l3UG  
adjustment process 调整过程；调整程序 ," HpV  
adjustment range 调整幅度 T J"{nB  
administered exchange rate 受管制汇率 B1AF4}~5