[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: B[4pX +f  
(b,[C\RBF  
A share Ａ股；甲类股份 llV3ka^!  
abatement of tax 减税；减扣免税额
;6ecrQMw&  
ABN AMRO Bank N.V. 荷兰银行 e
M7Bc4V  
above-the-line expenditure 线上项目支出；经常预算支出 6[E|
 
above-the-line receipt 线上项目收入；经常预算收入 P^`du
Z{T  
ABSA Asia Limited 南非联合亚洲有限公司 kql0J|P?  
absolute change 绝对数值变更 =qy=-j]  
absolute expenditure 实际开支 W1B)]IHc  
absolute guideline figure 绝对准则数字 ORXm&z)  
absolute interest 绝对权益 iJ' xh n  
absolute order of discharge 绝对破产解除令 b1XRC`Gy  
absolute profit margin 绝对利润幅度 
1?*  
absolute value 实值；绝对值 73#x|lY  
absolutely vested interest 绝对既得权益 ?Iyo9&1&  
absorbed cost 已吸收成本；已分摊成本 G0O#/%%  
absorption 吸收；分摊；合并 [%Bf< J<  
absorption rate 吸收率；摊配率；分摊率 $ ;M:TpX  
ACB Finance Limited 亚洲商业财务有限公司 mGUO6>g  
acceptable form of reciprocity 合理的互惠条件 {U<xdG  
acceptable rate 适当利率；适当汇率 `LAR@a5i  
acceptance agreement 承兑协议 /2EHv.e`  
acceptance for honour 参加承兑 =0;}K@(J  
acceptor 承兑人；接受人；受票人 2&c9q5.b  
acceptor for honour 参加承兑人 ae"]\a\&1o  
accident insurance 意外保险 CC\*?BKj"  
Accident Insurance Association of Hong Kong 香港意外保险公会 AcI,N~~  
accident insurance scheme 意外保险计划 
V7G7&'  
accident year basis 意外年度基准 lv vs%@b>  
accommodation 通融；贷款 Dy pFl M*  
accommodation bill 通融票据；空头票据 r:&`$8$  
accommodation party 汇票代发人 )[mwP.T=  
account balance 帐户余额；帐户结余 r78TE@d  
account book 帐簿 *_E|@y  
account collected in advance 预收款项 }g#&Q0
 
account current book 往来帐簿 -C(
b,F%%  
account of after-acquired property 事后取得的财产报告 kn)t'_jC  
account of defaulter 拖欠帐目 oAWzYu(v  
account payable 应付帐款 + dA,P\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SS`qJZ|w  
account receivable 应收帐款 E0%~!b  
account receivable report 应收帐款报表 PP:(EN1  
account statement 结单；帐单；会计财务报表 qd8n2f  
account title 帐户名称；会计科目 !RyO\>:q  
accountant's report 会计师报告 c wg !j!l  
Accountant's Report Rules 会计师报告规则 Mu'8;9_6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 lEHzyh}2k  
Accounting Arrangements 《会计安排》 V $z} K  
accounting basis 会计基础 bAKiq}xG%i  
accounting by Official Receiver 破产管理署署长呈交的帐目 S=_vv)6+4  
Accounting Circular 《会计通告》 lds-T  
accounting class 会计类别 N2.AKH  
accounting date 记帐日期；会计结算日期 Og=*R6i  
accounting for money 款项核算 O6IB. >T  
Accounting Officer 会计主任 5~mh'<:  
accounting period 会计报告期；会计期 "4vy lHIo  
accounting policy 会计政策；会计方针 *@d&5  
accounting practice 会计惯例 rx(2
yf  
accounting principle 会计准则 "\0v,!@  
accounting record 会计记录 6c
^e\0q  
accounting report 会计报告 5M9 I,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s'kDk2r  
Accounting Society of China 中国会计学会 
1hcjS O  
accounting statement 会计报表 b~nAP
Y6  
accounting system 会计制度；会计系统 ~ek$
C  
accounting transaction 会计事项；帐务交易 ) (y)A[  
accounting treatment 会计处理 [D*UT#FM  
accounting year 会计年度 6N)!aT9eo  
accretion 增值；添加 <dW]\h?)  
accrual 应计项目；应累算数目 , V*%V;  
accrual basis 应计制；权责发生制 PJ='tJDj  
accrual basis accounting 应计制会计；权责发生制会计 ^"J8r W6[  
accrue 应累算；应计 l}$ U])an#  
accrued benefit 应累算利益 !S&L*OH,  
accrued charges 应计费用 ^pJ!isuqu  
accrued cumulative preference share dividend 应累算的累积优先股股息 C@jJ.^ <<  
accrued expenses 应累算费用 #v<QbA  
accrued interest payable 应付利息；应计未付利息 ChCrL[2  
accrued interest receivable 应收利息；应计未收利息 J>u
 7,  
accrued right 累算权益 =XXZ?P  
accruing profit 应累算的利润 KiJT!moB  
accumulated fiscal reserve 累积财政储备 1Bpv"67  
accumulated profit 累积利润；滚存溢利 5uxBK"q  
accumulated reserve 累积储备 %/9 EORdeH  
accumulation of surplus income 累积收益盈余 l x,"EOP  
acquired assets 既得资产 qhT@;W/X  
acquisition 收购；购置；取得 4.IU!.Uo  
acquisition cost 购置成本 4wrk 2x[  
acquisition expenses 购置费用 7"8hC
  
acquisition of 100% interest 收购全部股权 ]O]GeAGC2  
acquisition of control 取得控制权 (PfqRk1Y  
acquisition of fixed assets 购置固定资产 da (km+  
acquisition of shell “买壳”
3E3HL7  
acquisition price 收购价 z)HD`Ho  
act of God 天灾 It{;SKeo  
acting partner 执事合伙人 A45A:hqs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xhRngHU\z<  
active partner 积极参与的合伙人 V*W;OiE_3  
active trading 交投活跃 1UKg=A-q  
actual circulation 实际流通 otk}y8  
actual cost 实际成本 ?(R]9.5S  
actual expenditure 实际开支；实际支出 f%V4pzOc"  
actual income 实际入息；实际收入；实际收益 ?wO-cnl  
actual market 现货市场 6P';DB  
actual price 现货价；实际价格 h[PYP5{L  
actual profit 实际利润 ij?  
actual quotation 实盘；实际价位；实际报价 $^@)  
actual year basis 按实际年度计算 (&!NC[n,  
actuals 实货 e*L.U~
ZR  
actuarial investigation 精算调查 T8^5=/  
actuarial principle 精算原则
r3>i+i42  
actuarial report 精算师报告 =9 j8cC5y  
Actuarial Society of Hong Kong 香港精算学会 :sCqjz  
actuarial valuation 精算师估值 3;a<_cE*@  
actuary 精算师 bR V+>;L0@  
ad referendum agreement 暂定协议；有待覆核的协定 ;X?mmv'  
ad valorem duty 从价税；按值征税 KCWc`Oz  
ad valorem duty system 从价税制 1bH;! J  
ad valorem fee 从价费 lg(bDKm  
ad valorem tariff 从价关税 X=>=5'  
additional allowance 额外免税额 U4cY_p?  
additional amount for unexpired risk 未过期风险的额外款额 DG?"5:Zd  
additional assessable profit 补加应评税利润 mQY_`&Jq  
additional assessment 补加评税 *cEob b  
additional commitment 额外承担 '7oA< R  
additional commitment vote 额外承担拨款 O)"gS!,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f aLtdQi  
additional dependent parent allowance 供养父母额外免税额 Y*!qG  
additional provision 额外拨款 u?+Kkk
k  
additional stamp duty 附加印花税 #y%!\1M/:A  
additional tax 补加税罚款；补加税款 Yb
n`3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0C>%LJ8r  
adjudged bankrupt 被裁定破产 ?2oHZ%G  
adjudicated bankrupt 裁定破产人 ?yj6CL(,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v;0|U:`]  
adjudication of bankruptcy 裁定破产；宣告破产 g>J<%z,}2  
adjudication of insolvency 裁定无力偿还债务 kS!viJwtT  
adjusted actual 经调整的实数；调整后的实数 AW,53\ 0  
adjusted current assets 经调整的流动资产；调整后的流动资产 DoeiW=  
adjusted figure 经调整的数字；调整后的数额 G8;w{-{m  
adjusted liabilities 经调整的负债；调整后的负债 bP^Je&nS*  
adjusted loss 经调整的亏损；调整后的亏损 Lliq j1&  
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 ?`4+cx}n  
adjusted profit 经调整的利润；调整后的利润 W]nSR RWco  
adjusted surplus 经调整的盈余额；调整后的盈余额 J 2^'Xj_V  
adjusted value 经调整的价值；调整后的价值 qs QNjt  
adjustment 调整；修订；理算〔保险〕 CXC`sP Y  
adjustment centre 调剂中心 ~I}&V T  
adjustment lag 调整过程的时间差距；调整时差 ~}+Hgi  
adjustment mechanism 调整机制 zF`c8Tsx])  
adjustment of loss 亏损调整 WH= EPOR,  
adjustment process 调整过程；调整程序 3:C o
Z  
adjustment range 调整幅度 3%E74 mOcD  
administered exchange rate 受管制汇率 l'3pQ;