[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: ZW}*]rg  
zM"OateA  
A share Ａ股；甲类股份 =HmV0  
abatement of tax 减税；减扣免税额 7kx)/Rw\B  
ABN AMRO Bank N.V. 荷兰银行 EWNh:<F?  
above-the-line expenditure 线上项目支出；经常预算支出 trnjOm  
above-the-line receipt 线上项目收入；经常预算收入 xOP%SF  
ABSA Asia Limited 南非联合亚洲有限公司 )dgXS//Y  
absolute change 绝对数值变更 KRQKL`}}  
absolute expenditure 实际开支 _Sy-&}c+ +  
absolute guideline figure 绝对准则数字 F7gipCc1We  
absolute interest 绝对权益 lrB@n?hk  
absolute order of discharge 绝对破产解除令 vt<r_&+ pJ  
absolute profit margin 绝对利润幅度 ~4y&]:I  
absolute value 实值；绝对值 DZ5%-  
absolutely vested interest 绝对既得权益 <:0 649ZB  
absorbed cost 已吸收成本；已分摊成本 )9Mm L-7K  
absorption 吸收；分摊；合并 :TJv<NZi'  
absorption rate 吸收率；摊配率；分摊率 ,$EM3   
ACB Finance Limited 亚洲商业财务有限公司 wx nD3  
acceptable form of reciprocity 合理的互惠条件 3P~I'FQ  
acceptable rate 适当利率；适当汇率 ne
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acceptance agreement 承兑协议 [H)
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acceptance for honour 参加承兑 Q( .d!CQ>  
acceptor 承兑人；接受人；受票人 L22GOa0  
acceptor for honour 参加承兑人 0'*whhH  
accident insurance 意外保险 S. rlF1`  
Accident Insurance Association of Hong Kong 香港意外保险公会 {j@ S <PD  
accident insurance scheme 意外保险计划 |E-/b6G  
accident year basis 意外年度基准 GY,l&.&  
accommodation 通融；贷款 r,X5@/  
accommodation bill 通融票据；空头票据 {%5k1,/(  
accommodation party 汇票代发人 $7eO33Bm  
account balance 帐户余额；帐户结余 Q*}#?g  
account book 帐簿 (iM"ug2  
account collected in advance 预收款项 WL$Ee=  
account current book 往来帐簿 RB.&,1  
account of after-acquired property 事后取得的财产报告 l|z 'Lwwm5  
account of defaulter 拖欠帐目 ,0%P3  
account payable 应付帐款 ,o7aIg&_H  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4zs1BiMG  
account receivable 应收帐款 j@1cllJkh  
account receivable report 应收帐款报表 aKXaor@0f.  
account statement 结单；帐单；会计财务报表 &S}%)g%Iv9  
account title 帐户名称；会计科目 lMz5))Rr  
accountant's report 会计师报告 /1 lIV_Z  
Accountant's Report Rules 会计师报告规则 w^Qb9vTa8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .| CcUmx  
Accounting Arrangements 《会计安排》 4of3# M  
accounting basis 会计基础 \9;u.&$mNB  
accounting by Official Receiver 破产管理署署长呈交的帐目 FVM:%S JjT  
Accounting Circular 《会计通告》 2-5AKm@K  
accounting class 会计类别 H6(kxpOI\  
accounting date 记帐日期；会计结算日期 UOHU1.3$T  
accounting for money 款项核算 Z3?,r [   
Accounting Officer 会计主任 X{zg-k(@  
accounting period 会计报告期；会计期 XlIRedZ{  
accounting policy 会计政策；会计方针 7_C;-  
accounting practice 会计惯例 
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accounting principle 会计准则 w6DK&@w`'/  
accounting record 会计记录 z
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accounting report 会计报告 z2Sp  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ks|[`FH  
Accounting Society of China 中国会计学会 \~!9T5/*  
accounting statement 会计报表 IB:eyq-+  
accounting system 会计制度；会计系统 Z&FC:4!!  
accounting transaction 会计事项；帐务交易 YfL|FsCh  
accounting treatment 会计处理 %"^$$$6%  
accounting year 会计年度 sW!p
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accretion 增值；添加 @/h_v# W  
accrual 应计项目；应累算数目 f"t\-ux.b  
accrual basis 应计制；权责发生制 wjh[}rTV*  
accrual basis accounting 应计制会计；权责发生制会计 ` W
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accrue 应累算；应计 cAq>|^f0a  
accrued benefit 应累算利益 q<`YJ,  
accrued charges 应计费用 ]jiM  
accrued cumulative preference share dividend 应累算的累积优先股股息 y;A<R[|Ve  
accrued expenses 应累算费用 Nf8."EDUW  
accrued interest payable 应付利息；应计未付利息 dA>=#/"  
accrued interest receivable 应收利息；应计未收利息 V\^rs41$;  
accrued right 累算权益 w"d~R   
accruing profit 应累算的利润 'teToE<i  
accumulated fiscal reserve 累积财政储备 Qj: D=j8  
accumulated profit 累积利润；滚存溢利 , f9V`Pz)  
accumulated reserve 累积储备 d%_v eVIe  
accumulation of surplus income 累积收益盈余 x&9}] E^<  
acquired assets 既得资产 }Kc[pp|9<  
acquisition 收购；购置；取得 MMCac6;Aea  
acquisition cost 购置成本 .,zrr&Po  
acquisition expenses 购置费用 T|^rFaA  
acquisition of 100% interest 收购全部股权 3a PCi>i!_  
acquisition of control 取得控制权 Jj+|>(P  
acquisition of fixed assets 购置固定资产 NIufL }6\  
acquisition of shell “买壳” <>/0;J1<  
acquisition price 收购价 h(]aP<49L  
act of God 天灾 5=%:CN!/@p  
acting partner 执事合伙人 ?B ;+,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %UZ_wsY\  
active partner 积极参与的合伙人 ,jJ&x7ra8  
active trading 交投活跃 O{Bll;C  
actual circulation 实际流通 ;
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actual cost 实际成本 [1Pw2MC<  
actual expenditure 实际开支；实际支出  O\y#|=d  
actual income 实际入息；实际收入；实际收益 qN((Xz+AZE  
actual market 现货市场 #4S">u  
actual price 现货价；实际价格 t mAj  
actual profit 实际利润 >qh8em  
actual quotation 实盘；实际价位；实际报价 Eukj2a  
actual year basis 按实际年度计算 L rV`P)$T  
actuals 实货 <#AS[Q[N  
actuarial investigation 精算调查 8CKN^8E  
actuarial principle 精算原则 $g&,$7}O_  
actuarial report 精算师报告 $YuVM  
Actuarial Society of Hong Kong 香港精算学会 -oc@$*t  
actuarial valuation 精算师估值 =4`#OQ&g  
actuary 精算师 lZoy(kdc  
ad referendum agreement 暂定协议；有待覆核的协定 1{@f:~ v?  
ad valorem duty 从价税；按值征税 /V@~Vlww  
ad valorem duty system 从价税制  =d>^q7s  
ad valorem fee 从价费 *Pj[r  
ad valorem tariff 从价关税 YEfa8'7R  
additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额 ',GWH:B  
additional assessable profit 补加应评税利润 :m*
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additional assessment 补加评税 ZuZe 8&  
additional commitment 额外承担 h+EG) <  
additional commitment vote 额外承担拨款 ;M{@|z[Nv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 } LuPYCzpu  
additional dependent parent allowance 供养父母额外免税额 7A0D[?^xe  
additional provision 额外拨款 #
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additional stamp duty 附加印花税 Zz
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additional tax 补加税罚款；补加税款 1.\|,$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &w\E*$  
adjudged bankrupt 被裁定破产 r[; .1,(  
adjudicated bankrupt 裁定破产人 Fw,'a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i'Vrx(y3  
adjudication of bankruptcy 裁定破产；宣告破产 y9W6e"  
adjudication of insolvency 裁定无力偿还债务 
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adjusted actual 经调整的实数；调整后的实数 /C)mx#h]  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y rq-(  
adjusted figure 经调整的数字；调整后的数额 ?kBi9^
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adjusted liabilities 经调整的负债；调整后的负债 EHpIbj;n  
adjusted loss 经调整的亏损；调整后的亏损 ^6&?R ?y  
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 awP ']iE  
adjusted profit 经调整的利润；调整后的利润 72rnMHq  
adjusted surplus 经调整的盈余额；调整后的盈余额 TAfLC)  
adjusted value 经调整的价值；调整后的价值 cp@(y$  
adjustment 调整；修订；理算〔保险〕 f-6hcd@Ca  
adjustment centre 调剂中心 Fkgnc{NI  
adjustment lag 调整过程的时间差距；调整时差 !OwRx5  
adjustment mechanism 调整机制 ho*44=j  
adjustment of loss 亏损调整 (`S32,=TS  
adjustment process 调整过程；调整程序 9 Yv;Dom  
adjustment range 调整幅度 +#qW 0g  
administered exchange rate 受管制汇率 O
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