[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: [LoQYDku  
:=Olp;+_  
A share Ａ股；甲类股份 #U:|
- a.>  
abatement of tax 减税；减扣免税额 ,s8/6n#  
ABN AMRO Bank N.V. 荷兰银行 xf,[F8 2y  
above-the-line expenditure 线上项目支出；经常预算支出 UtQj<18<  
above-the-line receipt 线上项目收入；经常预算收入 ">}6i9o  
ABSA Asia Limited 南非联合亚洲有限公司 W!{RJWe  
absolute change 绝对数值变更 }gbLWx'iG  
absolute expenditure 实际开支 v,w af`)J  
absolute guideline figure 绝对准则数字 CsZ~LQ=DB  
absolute interest 绝对权益 al e'-V)5  
absolute order of discharge 绝对破产解除令 *b{IWOSe^  
absolute profit margin 绝对利润幅度 ';C'9k<P:  
absolute value 实值；绝对值 QjTSbHtH  
absolutely vested interest 绝对既得权益 ~I||"$R  
absorbed cost 已吸收成本；已分摊成本 &'uP?r9c$  
absorption 吸收；分摊；合并 nPyn~3  
absorption rate 吸收率；摊配率；分摊率 %8*:VR  
ACB Finance Limited 亚洲商业财务有限公司 ]Lv3XMa  
acceptable form of reciprocity 合理的互惠条件 (` (D $%  
acceptable rate 适当利率；适当汇率 wJC[[_"3 I  
acceptance agreement 承兑协议 J!:BCjRdw  
acceptance for honour 参加承兑 >@vu;j\*E5  
acceptor 承兑人；接受人；受票人 M7=,J;@  
acceptor for honour 参加承兑人 JduO^Fit  
accident insurance 意外保险 gUklP(T=u  
Accident Insurance Association of Hong Kong 香港意外保险公会 7zu\tCWb  
accident insurance scheme 意外保险计划 A@V$~&JCL5  
accident year basis 意外年度基准 =gVMt  
accommodation 通融；贷款 X4%uY  
accommodation bill 通融票据；空头票据 #^}H)>jWy  
accommodation party 汇票代发人 Xg dBLb  
account balance 帐户余额；帐户结余 Tg{5%~L]  
account book 帐簿 &5W;E+Pub  
account collected in advance 预收款项 A8-[EBkK  
account current book 往来帐簿 :\^b6"}8  
account of after-acquired property 事后取得的财产报告 ebBi zc=  
account of defaulter 拖欠帐目 p:08q B|uQ  
account payable 应付帐款 qPDNDkjDD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ohm{m^VD"  
account receivable 应收帐款 ' +9<[]  
account receivable report 应收帐款报表 78l);/E{v  
account statement 结单；帐单；会计财务报表 `2f/4]fY  
account title 帐户名称；会计科目 wAHuPQ&_Q  
accountant's report 会计师报告 o`YBz~2  
Accountant's Report Rules 会计师报告规则 m.D8@[y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WARiw[  
Accounting Arrangements 《会计安排》 hF'VqJS  
accounting basis 会计基础 bdL= ?KS  
accounting by Official Receiver 破产管理署署长呈交的帐目 5zK,(cF0-  
Accounting Circular 《会计通告》 <$s6?
6P  
accounting class 会计类别 a
2P)@R  
accounting date 记帐日期；会计结算日期 UFj H8jSBx  
accounting for money 款项核算 Y(UK:LZ'  
Accounting Officer 会计主任 JwI99I'  
accounting period 会计报告期；会计期 71{Q#%5U~  
accounting policy 会计政策；会计方针 $gr>Y2i  
accounting practice 会计惯例 aM~IRLmK  
accounting principle 会计准则 CnZ!b_J  
accounting record 会计记录 ,5W7a  
accounting report 会计报告 3t-STk?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]'5Xjcx  
Accounting Society of China 中国会计学会 2"D4q(@  
accounting statement 会计报表 oJA_"xp  
accounting system 会计制度；会计系统 bMKX9`*o  
accounting transaction 会计事项；帐务交易 f2e;N[D  
accounting treatment 会计处理 d5^^h<'  
accounting year 会计年度 fXMY.X>f  
accretion 增值；添加 lie,A  
accrual 应计项目；应累算数目 C>|.0:[%  
accrual basis 应计制；权责发生制 Lg<h54X  
accrual basis accounting 应计制会计；权责发生制会计 7(}'
jZ  
accrue 应累算；应计 4EM+Ye  
accrued benefit 应累算利益 !h#ZbErW  
accrued charges 应计费用 _:[@zxT<x  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]W;6gmV  
accrued expenses 应累算费用 LDQ
,SS,  
accrued interest payable 应付利息；应计未付利息 GL?b!4xx  
accrued interest receivable 应收利息；应计未收利息 &dtst??  
accrued right 累算权益 fg LY{   
accruing profit 应累算的利润 W5Jw^,iPd  
accumulated fiscal reserve 累积财政储备 # Wi?I=,  
accumulated profit 累积利润；滚存溢利 1["i,8zB  
accumulated reserve 累积储备 *H!BThf t4  
accumulation of surplus income 累积收益盈余 $ 64up!  
acquired assets 既得资产 y'm!h?8  
acquisition 收购；购置；取得 vv.E6D^x(  
acquisition cost 购置成本 N>(w+h+  
acquisition expenses 购置费用 4'z)J1M  
acquisition of 100% interest 收购全部股权 h^g0|p5  
acquisition of control 取得控制权 uE.BB#  
acquisition of fixed assets 购置固定资产 3O,nNt;L{  
acquisition of shell “买壳” V;eaQ  
acquisition price 收购价 +ydd"`  
act of God 天灾 3RaW\cWzg  
acting partner 执事合伙人 TVNgj.`+u!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 oMN<jAU.  
active partner 积极参与的合伙人 OjhX:{"59  
active trading 交投活跃 ]A2E2~ ~G  
actual circulation 实际流通 F`7v  
actual cost 实际成本 8xENzTR  
actual expenditure 实际开支；实际支出 [2-n*a(q  
actual income 实际入息；实际收入；实际收益 36Lkcda[  
actual market 现货市场 j{lurb)y  
actual price 现货价；实际价格 ,<IomA:q4  
actual profit 实际利润 :^ywc O   
actual quotation 实盘；实际价位；实际报价 ktrIi5B  
actual year basis 按实际年度计算 JaUzu3*=  
actuals 实货 '4uu@?!dVk  
actuarial investigation 精算调查 u9~5U9]O%6  
actuarial principle 精算原则 wW\[#Ku  
actuarial report 精算师报告 sQ`G'<!  
Actuarial Society of Hong Kong 香港精算学会 @dv8 F "v  
actuarial valuation 精算师估值 Dnd; N/9  
actuary 精算师 <yipy[D  
ad referendum agreement 暂定协议；有待覆核的协定 2]vTedSOl  
ad valorem duty 从价税；按值征税 &IN%2c  
ad valorem duty system 从价税制 wj6u,+  
ad valorem fee 从价费 u{DEOhtI4  
ad valorem tariff 从价关税 s$Vv  
additional allowance 额外免税额 by<@\n2B:U  
additional amount for unexpired risk 未过期风险的额外款额 ?=9'?K/~a  
additional assessable profit 补加应评税利润 %g@?.YxjT  
additional assessment 补加评税 >[Vc$[62  
additional commitment 额外承担 e ymv/  
additional commitment vote 额外承担拨款 d#E&,^@M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #DgHF*GG+>  
additional dependent parent allowance 供养父母额外免税额 *|S6iSn9R!  
additional provision 额外拨款 \'Ae,q|w  
additional stamp duty 附加印花税 T[$-])iK  
additional tax 补加税罚款；补加税款 4fs d5#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @[lMh9`  
adjudged bankrupt 被裁定破产 dCi:@+z8  
adjudicated bankrupt 裁定破产人 6C&&="uww  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 f(pq`v^-n  
adjudication of bankruptcy 裁定破产；宣告破产 ^OiL&p;r  
adjudication of insolvency 裁定无力偿还债务 GCJ[xn(_  
adjusted actual 经调整的实数；调整后的实数 ;(?tlFc  
adjusted current assets 经调整的流动资产；调整后的流动资产 }PJsPIa3j  
adjusted figure 经调整的数字；调整后的数额 Wa|V~PL+T  
adjusted liabilities 经调整的负债；调整后的负债 K\2{SjL:B  
adjusted loss 经调整的亏损；调整后的亏损 ]P3m=/w  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 {|u"I@M*O  
adjusted profit 经调整的利润；调整后的利润 f7a4E+}  
adjusted surplus 经调整的盈余额；调整后的盈余额 Mq$K[]F  
adjusted value 经调整的价值；调整后的价值 :C>7HEh-2_  
adjustment 调整；修订；理算〔保险〕 h&i*=&<HP6  
adjustment centre 调剂中心 i#V(oSx  
adjustment lag 调整过程的时间差距；调整时差 upuN$4m&{  
adjustment mechanism 调整机制 83c2y;|8  
adjustment of loss 亏损调整 nmU1xv_  
adjustment process 调整过程；调整程序 bqE'9 GI  
adjustment range 调整幅度 ^;_~mq.  
administered exchange rate 受管制汇率 #Kb /tOp1