[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: %fbV\@jDCX  
%rFR:w`{  
A share Ａ股；甲类股份 PL/g@a^tY  
abatement of tax 减税；减扣免税额 Oy}^|MFfA  
ABN AMRO Bank N.V. 荷兰银行 +N6IdDN3  
above-the-line expenditure 线上项目支出；经常预算支出 I45 kPfu  
above-the-line receipt 线上项目收入；经常预算收入 ^`~s#L7  
ABSA Asia Limited 南非联合亚洲有限公司 /gX=79  
absolute change 绝对数值变更 MQc<AfW3/  
absolute expenditure 实际开支 m&PfZ%'[  
absolute guideline figure 绝对准则数字 LoUHStt  
absolute interest 绝对权益 h 8%(,$*  
absolute order of discharge 绝对破产解除令 <wH"{ G3?  
absolute profit margin 绝对利润幅度 r|MBkpc
vp  
absolute value 实值；绝对值 o*k.je1  
absolutely vested interest 绝对既得权益 lQS(\}N  
absorbed cost 已吸收成本；已分摊成本 %`EyG  
absorption 吸收；分摊；合并 T}}T`Ce  
absorption rate 吸收率；摊配率；分摊率 Vjdu9Ez  
ACB Finance Limited 亚洲商业财务有限公司 k!Ym<RD%N  
acceptable form of reciprocity 合理的互惠条件 I`~Giz7@  
acceptable rate 适当利率；适当汇率 ] KQv]'  
acceptance agreement 承兑协议 u1}/SlCp  
acceptance for honour 参加承兑 40e(p/Qka  
acceptor 承兑人；接受人；受票人 'iM#iA8  
acceptor for honour 参加承兑人 %nS(>X<B  
accident insurance 意外保险 C6?({ QB@  
Accident Insurance Association of Hong Kong 香港意外保险公会 bcR";cE  
accident insurance scheme 意外保险计划 vh$I f0  
accident year basis 意外年度基准 Aaw]=8 OI  
accommodation 通融；贷款 @3w6!Sgh  
accommodation bill 通融票据；空头票据 1^ijKn@6  
accommodation party 汇票代发人 3 <A?  
account balance 帐户余额；帐户结余 !+k);;.+  
account book 帐簿
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account collected in advance 预收款项 P5JE = &M  
account current book 往来帐簿 3jqV/w[-  
account of after-acquired property 事后取得的财产报告 dfA2G<Uc  
account of defaulter 拖欠帐目 lC=-1*WH  
account payable 应付帐款 WaPuJ5;e  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 bA-/"'Vp9  
account receivable 应收帐款 %A3ci[$g  
account receivable report 应收帐款报表 1gA^Qv~?  
account statement 结单；帐单；会计财务报表 .GSK!
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account title 帐户名称；会计科目 @+6cKP  
accountant's report 会计师报告 *|9
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Accountant's Report Rules 会计师报告规则 {'-^CoR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yMz dM&a!*  
Accounting Arrangements 《会计安排》 4wkmgS  
accounting basis 会计基础 43}uW,P  
accounting by Official Receiver 破产管理署署长呈交的帐目 .iV-Y*3<  
Accounting Circular 《会计通告》 N79?s)l:K  
accounting class 会计类别 ,bxGd!&{Q  
accounting date 记帐日期；会计结算日期 `Hx JE"/  
accounting for money 款项核算 N!//m?}  
Accounting Officer 会计主任 xr Zzfg  
accounting period 会计报告期；会计期 R0#'t+7^  
accounting policy 会计政策；会计方针 *`_2uBz  
accounting practice 会计惯例 X:/7#fcG8  
accounting principle 会计准则 Rb_%vOM  
accounting record 会计记录 .T1n"TfsGO  
accounting report 会计报告 7Y%Si5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h:AB`E1  
Accounting Society of China 中国会计学会 NY GWA4L  
accounting statement 会计报表 FfX*bqy
 
accounting system 会计制度；会计系统  9+ A~(  
accounting transaction 会计事项；帐务交易 JA$RY  
accounting treatment 会计处理 Qp;FVUw9  
accounting year 会计年度 ]i/Bq!d l  
accretion 增值；添加 [#SiwhF|  
accrual 应计项目；应累算数目 uC! dy  
accrual basis 应计制；权责发生制 FN<Sagj  
accrual basis accounting 应计制会计；权责发生制会计 a0jzt!ci  
accrue 应累算；应计 =3Ohy,5L  
accrued benefit 应累算利益 KTE X]  
accrued charges 应计费用 d3]<'B:nb  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?sW}<8\  
accrued expenses 应累算费用 "
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accrued interest payable 应付利息；应计未付利息 U;=1v:~d  
accrued interest receivable 应收利息；应计未收利息 :CsrcT=  
accrued right 累算权益 3Ct:AJeg  
accruing profit 应累算的利润 2@!B;6*8q  
accumulated fiscal reserve 累积财政储备 ,B:r^(}0j  
accumulated profit 累积利润；滚存溢利 Yy{(XBJ~%t  
accumulated reserve 累积储备 9DmFa5E
 
accumulation of surplus income 累积收益盈余 }OqP`B   
acquired assets 既得资产 6@x^,SA  
acquisition 收购；购置；取得 `n"PHur  
acquisition cost 购置成本 )SHB1U25{  
acquisition expenses 购置费用 qi['~((  
acquisition of 100% interest 收购全部股权 cAn _:^
 
acquisition of control 取得控制权 fizL_`uMqb  
acquisition of fixed assets 购置固定资产 MJA;P7g  
acquisition of shell “买壳” h2y<vO  
acquisition price 收购价 ]2c0?f*Y7  
act of God 天灾 LMNmG]#!  
acting partner 执事合伙人 cEIs9;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 C;%1XFzM  
active partner 积极参与的合伙人 7$v_#ZE.H  
active trading 交投活跃 3TRG] 5  
actual circulation 实际流通 UZ1Au;(|  
actual cost 实际成本 lf\^!E:  
actual expenditure 实际开支；实际支出 *mkVk7]c  
actual income 实际入息；实际收入；实际收益 )XDbg>  
actual market 现货市场 9TZ 6c  
actual price 现货价；实际价格 4N5
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actual profit 实际利润 +
OZ
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actual quotation 实盘；实际价位；实际报价 3a'#Z
4Z-  
actual year basis 按实际年度计算 Ab8Ke|fA  
actuals 实货 M
vTp%d.  
actuarial investigation 精算调查 V0G[f}tm'  
actuarial principle 精算原则 dwouw*8  
actuarial report 精算师报告 #S(b2LEc  
Actuarial Society of Hong Kong 香港精算学会 }1 j'   
actuarial valuation 精算师估值 lHFk~Qp[  
actuary 精算师 kz G W/  
ad referendum agreement 暂定协议；有待覆核的协定 Hb[
P|pPT  
ad valorem duty 从价税；按值征税 =imJ0V~RW  
ad valorem duty system 从价税制 *=P*b|P"$  
ad valorem fee 从价费 w
lEK"kKU  
ad valorem tariff 从价关税 aoBiN_  
additional allowance 额外免税额 BZ(DP_}&D  
additional amount for unexpired risk 未过期风险的额外款额 $$XeCPs0  
additional assessable profit 补加应评税利润 .vie#,la  
additional assessment 补加评税 QZ+G2$  
additional commitment 额外承担 B h&dV%'  
additional commitment vote 额外承担拨款

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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 F_0@Sh"  
additional dependent parent allowance 供养父母额外免税额 Lf`<4 P  
additional provision 额外拨款 lx7]rkWo|a  
additional stamp duty 附加印花税 S~
>R}=  
additional tax 补加税罚款；补加税款 *-S?bv,T'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8~F?%!X  
adjudged bankrupt 被裁定破产 i7e_ ~K  
adjudicated bankrupt 裁定破产人 . I."q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 MpTOC&NG%s  
adjudication of bankruptcy 裁定破产；宣告破产 ,20l` :  
adjudication of insolvency 裁定无力偿还债务 7nsovWp  
adjusted actual 经调整的实数；调整后的实数 P-DW@drxF  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?
g:sAR'  
adjusted figure 经调整的数字；调整后的数额 tO?-@Qf/9<  
adjusted liabilities 经调整的负债；调整后的负债 -`NzBuV$2,  
adjusted loss 经调整的亏损；调整后的亏损 !3{;oU%*  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 lqmr`\@)  
adjusted profit 经调整的利润；调整后的利润 Z@bSkO<Y  
adjusted surplus 经调整的盈余额；调整后的盈余额 X|aD>CT  
adjusted value 经调整的价值；调整后的价值 =2YXh,i  
adjustment 调整；修订；理算〔保险〕 F,V|In  
adjustment centre 调剂中心 n:f&4uKoG<  
adjustment lag 调整过程的时间差距；调整时差 J Is i  
adjustment mechanism 调整机制 @<&u;8y-Cn  
adjustment of loss 亏损调整 nb ?(zDJ8  
adjustment process 调整过程；调整程序 Xpt9$=d  
adjustment range 调整幅度 HA[7)T N1E  
administered exchange rate 受管制汇率 50`|#zF^#