[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: AlaW=leTe  
lfow1WRF  
A share Ａ股；甲类股份 Hk3sI-XkA  
abatement of tax 减税；减扣免税额 g wRZ%.Cn  
ABN AMRO Bank N.V. 荷兰银行 vm8eZG|  
above-the-line expenditure 线上项目支出；经常预算支出 A:%`wX}  
above-the-line receipt 线上项目收入；经常预算收入 Q->sV$^=T  
ABSA Asia Limited 南非联合亚洲有限公司 -$ls(oot  
absolute change 绝对数值变更 MAR'y8I  
absolute expenditure 实际开支 ~Fcm[eoC  
absolute guideline figure 绝对准则数字 kiaw4_  
absolute interest 绝对权益 9s q  
absolute order of discharge 绝对破产解除令 *Hn8)x}E  
absolute profit margin 绝对利润幅度  +SU8 +w  
absolute value 实值；绝对值 iOghb*aW  
absolutely vested interest 绝对既得权益 x=P\qjSa  
absorbed cost 已吸收成本；已分摊成本 P/eeC"  
absorption 吸收；分摊；合并 -`h)$&,  
absorption rate 吸收率；摊配率；分摊率 194)QeoFw  
ACB Finance Limited 亚洲商业财务有限公司  NH4#  
acceptable form of reciprocity 合理的互惠条件 &K#M*B,*p  
acceptable rate 适当利率；适当汇率 ~qKY) "gG  
acceptance agreement 承兑协议 U?Zq6_M&  
acceptance for honour 参加承兑 6<QQ@5_  
acceptor 承兑人；接受人；受票人 ?);v`]  
acceptor for honour 参加承兑人 QA `sx
 
accident insurance 意外保险 QZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 B~ GbF*j  
accident insurance scheme 意外保险计划 Wqw1J=]  
accident year basis 意外年度基准 %ntRG!  
accommodation 通融；贷款 I+!
0O  
accommodation bill 通融票据；空头票据 [}=B8#Jl-C  
accommodation party 汇票代发人 LL~%f &_  
account balance 帐户余额；帐户结余 IOmfF[  
account book 帐簿 pz*3N  
account collected in advance 预收款项 G5 WVr$  
account current book 往来帐簿 hMO=#up&  
account of after-acquired property 事后取得的财产报告 hL{KRRf>  
account of defaulter 拖欠帐目 cdT7 @  
account payable 应付帐款 "<1{9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SY\ gXO8k  
account receivable 应收帐款 f.$af4 u  
account receivable report 应收帐款报表 'zTLl8P  
account statement 结单；帐单；会计财务报表 dR,fXQm  
account title 帐户名称；会计科目 ,#9PxwrO  
accountant's report 会计师报告 (hbyEQhF  
Accountant's Report Rules 会计师报告规则
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accounting and auditing procedure 会计与审计程序；会计与核数程序 aX'*pK/-  
Accounting Arrangements 《会计安排》 uy$e?{Jf  
accounting basis 会计基础 p_%Rt"!  
accounting by Official Receiver 破产管理署署长呈交的帐目  ZBp/sm  
Accounting Circular 《会计通告》 hRhe& ,v  
accounting class 会计类别 bROLOf4S  
accounting date 记帐日期；会计结算日期 BQMpHSJ_  
accounting for money 款项核算 on`3&0,.  
Accounting Officer 会计主任 NZ0;5xGR  
accounting period 会计报告期；会计期 0aB;p7~&  
accounting policy 会计政策；会计方针 .#8 JCY  
accounting practice 会计惯例 @*((
1(q  
accounting principle 会计准则 
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accounting record 会计记录 `d}2O%P  
accounting report 会计报告 Yc?*dUV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }K|oicpUg  
Accounting Society of China 中国会计学会 /82b S|  
accounting statement 会计报表 A3/k@S-R2  
accounting system 会计制度；会计系统 (O3nL.  
accounting transaction 会计事项；帐务交易 _-g&PXH  
accounting treatment 会计处理 eeB{c.#  
accounting year 会计年度 s2'h  
accretion 增值；添加 Gyc]?m  
accrual 应计项目；应累算数目 HG^'I+Yn  
accrual basis 应计制；权责发生制 +23xev  
accrual basis accounting 应计制会计；权责发生制会计 h2d(?vOT  
accrue 应累算；应计 MQ6KN(?\ZL  
accrued benefit 应累算利益 SwMc pNo  
accrued charges 应计费用  2JBR)P  
accrued cumulative preference share dividend 应累算的累积优先股股息 S<Xf>-8w  
accrued expenses 应累算费用 &D*b|ilvc  
accrued interest payable 应付利息；应计未付利息 X
'iWJ8  
accrued interest receivable 应收利息；应计未收利息 pv|G^,>#  
accrued right 累算权益 vEJbA  
accruing profit 应累算的利润 Qvhl4-XjZa  
accumulated fiscal reserve 累积财政储备 ]c'A%:f<  
accumulated profit 累积利润；滚存溢利 4Fr  
accumulated reserve 累积储备 H4+i.*T#  
accumulation of surplus income 累积收益盈余 >4CbwwMA  
acquired assets 既得资产 Y}wyw8g/  
acquisition 收购；购置；取得 sXFZWj}\  
acquisition cost 购置成本 fz "Y CHe  
acquisition expenses 购置费用 sfl<qD+?  
acquisition of 100% interest 收购全部股权 jmZI7?<z  
acquisition of control 取得控制权 Z7Hbj!d/Sz  
acquisition of fixed assets 购置固定资产 Y.p;1"  
acquisition of shell “买壳” $IpccZpA  
acquisition price 收购价 Zj'9rXhrM1  
act of God 天灾 SE*g;Cvg1  
acting partner 执事合伙人 7@W>E;go  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (#c:b  
active partner 积极参与的合伙人 vnuN6M{  
active trading 交投活跃 U 6)#}
 
actual circulation 实际流通 Jln:`!#fDf  
actual cost 实际成本 G18b$z  
actual expenditure 实际开支；实际支出 2D5StCF$O  
actual income 实际入息；实际收入；实际收益 y?3;06y|  
actual market 现货市场 do'GlU oMC  
actual price 现货价；实际价格 "3J}b?u_[  
actual profit 实际利润 0w7DsPdS  
actual quotation 实盘；实际价位；实际报价 hM
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actual year basis 按实际年度计算 p5*EA x  
actuals 实货 x]j W<A  
actuarial investigation 精算调查 4CTi]E=H{  
actuarial principle 精算原则 6_B]MN!(  
actuarial report 精算师报告 MF'JeM;H  
Actuarial Society of Hong Kong 香港精算学会 5[0?g@aO  
actuarial valuation 精算师估值 v`T c}c '  
actuary 精算师 @
2i9n  
ad referendum agreement 暂定协议；有待覆核的协定 Wx#;E9=Im  
ad valorem duty 从价税；按值征税 P.DK0VgY  
ad valorem duty system 从价税制 Kc\fu3Q  
ad valorem fee 从价费 RxQ*  
ad valorem tariff 从价关税 apn*,7ps65  
additional allowance 额外免税额 ~"A0Rs =  
additional amount for unexpired risk 未过期风险的额外款额 c &c@M$  
additional assessable profit 补加应评税利润 'Pbr v  
additional assessment 补加评税 8eRLy/`gd  
additional commitment 额外承担 Q,E o mt  
additional commitment vote 额外承担拨款 BTxrp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m]&SNz=  
additional dependent parent allowance 供养父母额外免税额 v"0J&7!J  
additional provision 额外拨款 N2o7%gJw  
additional stamp duty 附加印花税 #\ErY3k6&  
additional tax 补加税罚款；补加税款 lU]nd[x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m4Zk\,1m.|  
adjudged bankrupt 被裁定破产 ~}Pfu  
adjudicated bankrupt 裁定破产人 mR) wX 6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 n=q76W\  
adjudication of bankruptcy 裁定破产；宣告破产 !()Qm,1u  
adjudication of insolvency 裁定无力偿还债务 ia? c0xL  
adjusted actual 经调整的实数；调整后的实数 2fS:- 8N  
adjusted current assets 经调整的流动资产；调整后的流动资产 Iu6   
adjusted figure 经调整的数字；调整后的数额 E?@m?@*/  
adjusted liabilities 经调整的负债；调整后的负债 y1#1Ne_  
adjusted loss 经调整的亏损；调整后的亏损 B< C&xDRZ0  
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 Ho]su?  
adjusted profit 经调整的利润；调整后的利润 [D1Up  
adjusted surplus 经调整的盈余额；调整后的盈余额 !5N.B|Nt  
adjusted value 经调整的价值；调整后的价值  Fk;Rfqq  
adjustment 调整；修订；理算〔保险〕 Uw:"n]G]D?  
adjustment centre 调剂中心 l+b~KU7~l  
adjustment lag 调整过程的时间差距；调整时差 }QmqoCAE~m  
adjustment mechanism 调整机制 MqMQtU9w  
adjustment of loss 亏损调整 'c~4+o4co  
adjustment process 调整过程；调整程序 [fyLV`  
adjustment range 调整幅度 1.>m@
Slr>  
administered exchange rate 受管制汇率 &M[?h}B6