[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: D:I6nSoC  
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A share Ａ股；甲类股份 LEg
x"H=c  
abatement of tax 减税；减扣免税额 CY?19Ak-xd  
ABN AMRO Bank N.V. 荷兰银行 fEYo<@5c]  
above-the-line expenditure 线上项目支出；经常预算支出 n
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above-the-line receipt 线上项目收入；经常预算收入 g+zfa.wQ  
ABSA Asia Limited 南非联合亚洲有限公司 lD]/Kx  
absolute change 绝对数值变更 [7+dZL[  
absolute expenditure 实际开支 Pf?zszvs  
absolute guideline figure 绝对准则数字 iqAME%m  
absolute interest 绝对权益 yu98d1  
absolute order of discharge 绝对破产解除令 PpWn+''M  
absolute profit margin 绝对利润幅度 +}Q@
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absolute value 实值；绝对值 F
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absolutely vested interest 绝对既得权益 ;R4qE$u2^  
absorbed cost 已吸收成本；已分摊成本 y7LT;`A  
absorption 吸收；分摊；合并 t$k$Hd';  
absorption rate 吸收率；摊配率；分摊率 H]a@"gO  
ACB Finance Limited 亚洲商业财务有限公司 q*pWx]Y  
acceptable form of reciprocity 合理的互惠条件 .KX LWH  
acceptable rate 适当利率；适当汇率  +}-Ecr  
acceptance agreement 承兑协议 qs 0'}>  
acceptance for honour 参加承兑 1^R:[L4R`  
acceptor 承兑人；接受人；受票人 3w!,@=
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acceptor for honour 参加承兑人 ]R7zvcu&  
accident insurance 意外保险 n^+rxG6L  
Accident Insurance Association of Hong Kong 香港意外保险公会 a?gziCmS?C  
accident insurance scheme 意外保险计划 TD"w@jBA  
accident year basis 意外年度基准 W9A
 [Z  
accommodation 通融；贷款 m!H7;S-(  
accommodation bill 通融票据；空头票据 {klyVb  
accommodation party 汇票代发人 LE>b_gQ$ 2  
account balance 帐户余额；帐户结余 S1Ql%Yk-(  
account book 帐簿 n+94./Mh  
account collected in advance 预收款项 5IfyD ]<  
account current book 往来帐簿 P+s-{vv{0  
account of after-acquired property 事后取得的财产报告 dxwH C\"5  
account of defaulter 拖欠帐目 =0gfGwD{  
account payable 应付帐款  `GQ'yv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 k\wcj^"cb  
account receivable 应收帐款 P{ {U  
account receivable report 应收帐款报表 HyX:4f|]'  
account statement 结单；帐单；会计财务报表 /
GDGE }  
account title 帐户名称；会计科目 cUPC8k.1  
accountant's report 会计师报告 ?=^M(TA;  
Accountant's Report Rules 会计师报告规则 25-5X3(>j=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 LI/;`Y=  
Accounting Arrangements 《会计安排》 +i1\],
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accounting basis 会计基础 tc4"huG  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,f2tG+P  
Accounting Circular 《会计通告》 M>kk"tyM  
accounting class 会计类别 %@4/W N  
accounting date 记帐日期；会计结算日期 d%C:%d  
accounting for money 款项核算 /'uFX,  
Accounting Officer 会计主任 %I>-_el  
accounting period 会计报告期；会计期 q(YFt*(;w  
accounting policy 会计政策；会计方针 {%cm;o[7o  
accounting practice 会计惯例 =m6yH_`@  
accounting principle 会计准则 CTOrBl$70  
accounting record 会计记录 \Tii S  
accounting report 会计报告 DD
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WymBjDos:  
Accounting Society of China 中国会计学会 $
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accounting statement 会计报表 @*{sj`AS '  
accounting system 会计制度；会计系统 wEp*j+Mmce  
accounting transaction 会计事项；帐务交易 H.R7
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accounting treatment 会计处理 ]Y%U5\$  
accounting year 会计年度 Y#[>j4<T  
accretion 增值；添加 xO nW~Z  
accrual 应计项目；应累算数目 JRT,%;*,  
accrual basis 应计制；权责发生制 A
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accrual basis accounting 应计制会计；权责发生制会计 M(+ ;AS?;  
accrue 应累算；应计 Z/hk)GI  
accrued benefit 应累算利益 v?S~ =$.  
accrued charges 应计费用 LG6k K G  
accrued cumulative preference share dividend 应累算的累积优先股股息 48 |u{  
accrued expenses 应累算费用 hr)CxsPoRQ  
accrued interest payable 应付利息；应计未付利息 gJv;{;%  
accrued interest receivable 应收利息；应计未收利息 H*&ZXAKv  
accrued right 累算权益 3$hbb6N%6.  
accruing profit 应累算的利润 ,O[Maj/ch  
accumulated fiscal reserve 累积财政储备 Er]lObfQo  
accumulated profit 累积利润；滚存溢利 MaX:oG
F,  
accumulated reserve 累积储备 'dFhZ08u}  
accumulation of surplus income 累积收益盈余 m?$peRn3{  
acquired assets 既得资产 5PXo1"n8T  
acquisition 收购；购置；取得 IC:wof
"  
acquisition cost 购置成本 yk<$XNc  
acquisition expenses 购置费用 Edi`x5"l  
acquisition of 100% interest 收购全部股权 /Wqx@#  
acquisition of control 取得控制权 n$S`NNO{]  
acquisition of fixed assets 购置固定资产 1FO T  
acquisition of shell “买壳” J|D$  
acquisition price 收购价 buv*qPO  
act of God 天灾 !;1$1xWK  
acting partner 执事合伙人 14,Pf`5Sz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 nR()ei^X  
active partner 积极参与的合伙人 `T \"B%  
active trading 交投活跃 rW&#Xw/a  
actual circulation 实际流通 zJJ6"9sl  
actual cost 实际成本 V&>\U?q:  
actual expenditure 实际开支；实际支出 dU4G!  
actual income 实际入息；实际收入；实际收益 xQetAYP`  
actual market 现货市场 p>c`GDU  
actual price 现货价；实际价格 ^ew<|J2,B  
actual profit 实际利润 eyLVu.  
actual quotation 实盘；实际价位；实际报价  p@se 5~  
actual year basis 按实际年度计算 53w@
 
actuals 实货 ~il{6Z+#n  
actuarial investigation 精算调查 %j=xLV\  
actuarial principle 精算原则 /KWR08ftp  
actuarial report 精算师报告 U=G^wL  
Actuarial Society of Hong Kong 香港精算学会 }}VB#
 
actuarial valuation 精算师估值 1`X- O>  
actuary 精算师 ( ^Q:zU  
ad referendum agreement 暂定协议；有待覆核的协定 YsHZF F  
ad valorem duty 从价税；按值征税 `S{Blv  
ad valorem duty system 从价税制 
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ad valorem fee 从价费 N%,!&\L  
ad valorem tariff 从价关税 +&p}iZp  
additional allowance 额外免税额 vj23j[!|  
additional amount for unexpired risk 未过期风险的额外款额 5"]t{-PD  
additional assessable profit 补加应评税利润 5
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additional assessment 补加评税 Jf,)Y>EI  
additional commitment 额外承担 Du3nK"-g  
additional commitment vote 额外承担拨款 qPc"A!-i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ve1O<i  
additional dependent parent allowance 供养父母额外免税额 N{f4-i~  
additional provision 额外拨款 !QB(M@1  
additional stamp duty 附加印花税 8?S)>-mwv  
additional tax 补加税罚款；补加税款 ~ }<!ON;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h]#wwJF  
adjudged bankrupt 被裁定破产 NNt,J;  
adjudicated bankrupt 裁定破产人 0uf'6<fR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $
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adjudication of bankruptcy 裁定破产；宣告破产 <Y
(lRM{  
adjudication of insolvency 裁定无力偿还债务 G\?q{  
adjusted actual 经调整的实数；调整后的实数 j3
W)5ZX  
adjusted current assets 经调整的流动资产；调整后的流动资产 c QjzI#  
adjusted figure 经调整的数字；调整后的数额 06&:X^  
adjusted liabilities 经调整的负债；调整后的负债 U1>VKP;5Nn  
adjusted loss 经调整的亏损；调整后的亏损 y'9 bs  
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 ]/p)XH
Ko  
adjusted profit 经调整的利润；调整后的利润 -cjwa-9 ~  
adjusted surplus 经调整的盈余额；调整后的盈余额 _TRO2p0  
adjusted value 经调整的价值；调整后的价值 S&C  
adjustment 调整；修订；理算〔保险〕 ^r7- |  
adjustment centre 调剂中心 !*?Ss  
adjustment lag 调整过程的时间差距；调整时差 u'?yc"d>#  
adjustment mechanism 调整机制 z'G~b[kG4n  
adjustment of loss 亏损调整 }wJDHgt]-p  
adjustment process 调整过程；调整程序 zlh}8Es  
adjustment range 调整幅度 9*@Kl`\  
administered exchange rate 受管制汇率 O!b >