[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: ^q&x7Kv%  
,6/V"kqIP  
A share Ａ股；甲类股份 Sdo-nt  
abatement of tax 减税；减扣免税额 mDWG7 Asp  
ABN AMRO Bank N.V. 荷兰银行 _`V'r#Q n  
above-the-line expenditure 线上项目支出；经常预算支出 :s,Z<^5a)g  
above-the-line receipt 线上项目收入；经常预算收入 aXVFc5C\  
ABSA Asia Limited 南非联合亚洲有限公司 bcyzhK=  
absolute change 绝对数值变更 .}t e
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absolute expenditure 实际开支 VVZ'i.*_3?  
absolute guideline figure 绝对准则数字 @~e5<:|5#  
absolute interest 绝对权益 hxx.9x>ow  
absolute order of discharge 绝对破产解除令 6863xOv{T  
absolute profit margin 绝对利润幅度 >?b!QU*a  
absolute value 实值；绝对值 '91/md5  
absolutely vested interest 绝对既得权益 txpgO1  
absorbed cost 已吸收成本；已分摊成本 0sqFF[i  
absorption 吸收；分摊；合并 | Iib|HQ)  
absorption rate 吸收率；摊配率；分摊率 \zY!qpX<  
ACB Finance Limited 亚洲商业财务有限公司 |4JEU3\$  
acceptable form of reciprocity 合理的互惠条件 7_L;E
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acceptable rate 适当利率；适当汇率 XX@ZQcN  
acceptance agreement 承兑协议 Hz~zu{;{J  
acceptance for honour 参加承兑 :h$$J lP  
acceptor 承兑人；接受人；受票人 _w{Qtj~s|  
acceptor for honour 参加承兑人 \Ri
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accident insurance 意外保险 *hx  
Accident Insurance Association of Hong Kong 香港意外保险公会 <} .$l  
accident insurance scheme 意外保险计划 D-c4EV  
accident year basis 意外年度基准 2T35{Q!=F  
accommodation 通融；贷款 M{@(G 5  
accommodation bill 通融票据；空头票据 zda 3 ,U2o  
accommodation party 汇票代发人 \G[$:nS  
account balance 帐户余额；帐户结余 =&]L00u.  
account book 帐簿 BLttb  
account collected in advance 预收款项 ]'}L 1r  
account current book 往来帐簿 'V
{W-W<  
account of after-acquired property 事后取得的财产报告 A<{{iBEI`  
account of defaulter 拖欠帐目 ZH8,KY"  
account payable 应付帐款  &HW9Jn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ie_wHcM<  
account receivable 应收帐款 t!Xw
W$@  
account receivable report 应收帐款报表 KHme&yMq  
account statement 结单；帐单；会计财务报表 *VcJ= b 2Y  
account title 帐户名称；会计科目 X, n:,'  
accountant's report 会计师报告 6t$8M[0-U  
Accountant's Report Rules 会计师报告规则 3$ pX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &pRREu:[4L  
Accounting Arrangements 《会计安排》 gJXaPJA{  
accounting basis 会计基础 DI>s-7  
accounting by Official Receiver 破产管理署署长呈交的帐目 29KiuP  
Accounting Circular 《会计通告》 fex@,I&  
accounting class 会计类别 kj_c%T ]/  
accounting date 记帐日期；会计结算日期 @5FQX  
accounting for money 款项核算 Xhm c6?  
Accounting Officer 会计主任 *pq\MiD/  
accounting period 会计报告期；会计期 QV!up^Zso  
accounting policy 会计政策；会计方针 ,F|f. 7;  
accounting practice 会计惯例 (HVGlw'`  
accounting principle 会计准则 ";F'~}bDA  
accounting record 会计记录 ;+%rw2Z,B  
accounting report 会计报告 #mF"1QW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 l**X^+=$  
Accounting Society of China 中国会计学会 t_^4`dW`  
accounting statement 会计报表 Y7|EIAU5Y  
accounting system 会计制度；会计系统 1#x0q:6  
accounting transaction 会计事项；帐务交易 "sTRS*  
accounting treatment 会计处理 AH^/V}9H  
accounting year 会计年度 I,tud
!p`  
accretion 增值；添加 w:0E(z  
accrual 应计项目；应累算数目 iTwm3V P  
accrual basis 应计制；权责发生制 !g[Zfo2r"  
accrual basis accounting 应计制会计；权责发生制会计 vaLSH xi  
accrue 应累算；应计 7
dWS  
accrued benefit 应累算利益 7! Nsm  
accrued charges 应计费用 #"!<W0  
accrued cumulative preference share dividend 应累算的累积优先股股息 8LKiS  
accrued expenses 应累算费用 & 21%zPm  
accrued interest payable 应付利息；应计未付利息 # d  
accrued interest receivable 应收利息；应计未收利息 s;e\ pt  
accrued right 累算权益 COlqcq'qAu  
accruing profit 应累算的利润 )5,v!X)  
accumulated fiscal reserve 累积财政储备 a(nlTMfu  
accumulated profit 累积利润；滚存溢利 7.Op<  
accumulated reserve 累积储备 1zv'.uu.,  
accumulation of surplus income 累积收益盈余 0kh6@y3  
acquired assets 既得资产 4s-!7  
acquisition 收购；购置；取得 la!~\wpa  
acquisition cost 购置成本 dPlV>IM$z  
acquisition expenses 购置费用 jA1+x:Wq  
acquisition of 100% interest 收购全部股权 fhiM U8(&  
acquisition of control 取得控制权 vXs"Dst  
acquisition of fixed assets 购置固定资产 1}x%%RD_  
acquisition of shell “买壳” iS^QTuk3%  
acquisition price 收购价 <~)P7~$d?p  
act of God 天灾 o!Zb0/AP)  
acting partner 执事合伙人 )nkY_'BV  
active market 买卖活跃的市场；交投畅旺的市场；旺市 01]f2.5  
active partner 积极参与的合伙人 ZK,G v  
active trading 交投活跃 t.<i:#rj>l  
actual circulation 实际流通 9[4xFE?|  
actual cost 实际成本 e'~3oqSvR  
actual expenditure 实际开支；实际支出 I7onX,U+  
actual income 实际入息；实际收入；实际收益 D.:Zx  
actual market 现货市场 aE8VZ8tvq  
actual price 现货价；实际价格 |yCMt:Hk  
actual profit 实际利润 KlEpzJ98  
actual quotation 实盘；实际价位；实际报价 :WEDAFq0  
actual year basis 按实际年度计算 >4TO=i  
actuals 实货 &C}*w2]0S  
actuarial investigation 精算调查 -).C  
actuarial principle 精算原则 6u jWNf  
actuarial report 精算师报告 =;L|gtH"  
Actuarial Society of Hong Kong 香港精算学会 :
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actuarial valuation 精算师估值 j 7B!h|  
actuary 精算师  mh%VrAq  
ad referendum agreement 暂定协议；有待覆核的协定 5x
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ad valorem duty 从价税；按值征税 awRX1:T#;O  
ad valorem duty system 从价税制 Qs!5<)6  
ad valorem fee 从价费 NEs:},)o  
ad valorem tariff 从价关税 tQVVhXQ7  
additional allowance 额外免税额 Pz7XAcPQ(  
additional amount for unexpired risk 未过期风险的额外款额 PCA4k.,T  
additional assessable profit 补加应评税利润 ctQ/wrkU  
additional assessment 补加评税 F|8&  
additional commitment 额外承担 Wwo0%<2y  
additional commitment vote 额外承担拨款 PT ~D",k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  7GGUV  
additional dependent parent allowance 供养父母额外免税额 lE;!TQj:X  
additional provision 额外拨款 )X7A  
additional stamp duty 附加印花税 (FV >m  
additional tax 补加税罚款；补加税款 xdPx{"C 3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 637: oT_`O  
adjudged bankrupt 被裁定破产 ZSw.U:ep$s  
adjudicated bankrupt 裁定破产人 SbZ6t$"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \V:^h[ad  
adjudication of bankruptcy 裁定破产；宣告破产 H,J8M {  
adjudication of insolvency 裁定无力偿还债务 UiWg<_<t  
adjusted actual 经调整的实数；调整后的实数 NK+o1  
adjusted current assets 经调整的流动资产；调整后的流动资产 9WHddDA  
adjusted figure 经调整的数字；调整后的数额 gw(z1L5 n  
adjusted liabilities 经调整的负债；调整后的负债 'w/hw'
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adjusted loss 经调整的亏损；调整后的亏损 x-c"%Z|  
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 :UdF  
adjusted profit 经调整的利润；调整后的利润 ICCc./l|  
adjusted surplus 经调整的盈余额；调整后的盈余额 nN;u,}e  
adjusted value 经调整的价值；调整后的价值 reVgqYp{{-  
adjustment 调整；修订；理算〔保险〕 }]TxlSp!;  
adjustment centre 调剂中心 t^HRgY'NjM  
adjustment lag 调整过程的时间差距；调整时差 iso4]>LF  
adjustment mechanism 调整机制 IV-{ve6  
adjustment of loss 亏损调整 hZ3bVi)L\  
adjustment process 调整过程；调整程序 ysN3  
adjustment range 调整幅度 'qi}|I  
administered exchange rate 受管制汇率 6*?F@D2&