[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: qPoN 8>.  
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A share Ａ股；甲类股份 MFQyB+Z  
abatement of tax 减税；减扣免税额 b} FhC"'i  
ABN AMRO Bank N.V. 荷兰银行 2{<o1x, Ym  
above-the-line expenditure 线上项目支出；经常预算支出 'Y0h w  
above-the-line receipt 线上项目收入；经常预算收入 Lu CiO  
ABSA Asia Limited 南非联合亚洲有限公司 +E-CsNAZ*"  
absolute change 绝对数值变更 Xm3r)Bm'3  
absolute expenditure 实际开支 )kDB*(?  
absolute guideline figure 绝对准则数字 -G(#,rXk  
absolute interest 绝对权益 n zU;Bi^m  
absolute order of discharge 绝对破产解除令 "h-ZwL  
absolute profit margin 绝对利润幅度 9DdR"r'7  
absolute value 实值；绝对值 dngG=  
absolutely vested interest 绝对既得权益 HZqk)sN  
absorbed cost 已吸收成本；已分摊成本 3JEg3|M(  
absorption 吸收；分摊；合并 3,?LpdTS  
absorption rate 吸收率；摊配率；分摊率 Ot`znJU@  
ACB Finance Limited 亚洲商业财务有限公司 X o$SQ0K  
acceptable form of reciprocity 合理的互惠条件 +U)4V}S)  
acceptable rate 适当利率；适当汇率 iDWM-Ytx  
acceptance agreement 承兑协议
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acceptance for honour 参加承兑 - &l%CR,U  
acceptor 承兑人；接受人；受票人 @FZbp  
acceptor for honour 参加承兑人 +xd@un[r<  
accident insurance 意外保险 dhjX[7Bl9  
Accident Insurance Association of Hong Kong 香港意外保险公会 2"HG6"Rr  
accident insurance scheme 意外保险计划 }N&?8s=  
accident year basis 意外年度基准 Z/czAr@4  
accommodation 通融；贷款 \/64Xv3L0  
accommodation bill 通融票据；空头票据  &Ufp8[  
accommodation party 汇票代发人 q%LjOPE V  
account balance 帐户余额；帐户结余 }bSDhMV;  
account book 帐簿 d$"?8r4:K  
account collected in advance 预收款项 WLA&K]  
account current book 往来帐簿 jZD)c_'U  
account of after-acquired property 事后取得的财产报告 ^a<kp69qS  
account of defaulter 拖欠帐目 `hdN 6PgK  
account payable 应付帐款 JIIc4fyy8s  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <HtGp6q  
account receivable 应收帐款 e+V8I&%  
account receivable report 应收帐款报表 .yDGwLry  
account statement 结单；帐单；会计财务报表 C^;>HAK |F  
account title 帐户名称；会计科目 D5!#c-Y-  
accountant's report 会计师报告 N0%q66]1  
Accountant's Report Rules 会计师报告规则 et"Pb_-U  
accounting and auditing procedure 会计与审计程序；会计与核数程序 AGm=0Om  
Accounting Arrangements 《会计安排》 +#\7 #Y  
accounting basis 会计基础 mfG m>U  
accounting by Official Receiver 破产管理署署长呈交的帐目 H32o7]lT  
Accounting Circular 《会计通告》 c8Q}m(bhWI  
accounting class 会计类别 wX$|(Y}  
accounting date 记帐日期；会计结算日期 !C h1q  
accounting for money 款项核算 r@/@b
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Accounting Officer 会计主任
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accounting period 会计报告期；会计期 '4_c;](W  
accounting policy 会计政策；会计方针 p8 Ao{  
accounting practice 会计惯例 iCLH  
accounting principle 会计准则 @v#,SF{  
accounting record 会计记录 =Z{jc  
accounting report 会计报告 @+l=R|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jZC[_p;  
Accounting Society of China 中国会计学会  "iR:KW@  
accounting statement 会计报表 I$MlIz$l v  
accounting system 会计制度；会计系统 ^Ua6.RH8  
accounting transaction 会计事项；帐务交易 >cLh$;l  
accounting treatment 会计处理 Oi zj|'  
accounting year 会计年度 I)y F!E &  
accretion 增值；添加 QM* T?PR  
accrual 应计项目；应累算数目 " }wO<O6[  
accrual basis 应计制；权责发生制 8*x=Fm,Ok  
accrual basis accounting 应计制会计；权责发生制会计 \7%#4@;?  
accrue 应累算；应计 ;b:'i&r  
accrued benefit 应累算利益 D6H?*4f]  
accrued charges 应计费用 !l=)$RJKdD  
accrued cumulative preference share dividend 应累算的累积优先股股息 W+/_0GgQ3  
accrued expenses 应累算费用 oR,6esA+6n  
accrued interest payable 应付利息；应计未付利息 iEZ+Z non  
accrued interest receivable 应收利息；应计未收利息 C<3<,~gI  
accrued right 累算权益 -U\'Emu4  
accruing profit 应累算的利润 1;H"4u_IG&  
accumulated fiscal reserve 累积财政储备 hlDB'8  
accumulated profit 累积利润；滚存溢利 l? U!rFRq`  
accumulated reserve 累积储备 Mm(#N/  
accumulation of surplus income 累积收益盈余 KPI96P  
acquired assets 既得资产 =JW-EQ6[T  
acquisition 收购；购置；取得 0Sz[u\w  
acquisition cost 购置成本 A*wf: mW0c  
acquisition expenses 购置费用 Mn/@?K?y  
acquisition of 100% interest 收购全部股权 o<%0|n_O&  
acquisition of control 取得控制权 pu+Q3NfR  
acquisition of fixed assets 购置固定资产 f*B
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acquisition of shell “买壳” T Yb$+uY  
acquisition price 收购价 amdgb,vh  
act of God 天灾 0#Lmajs  
acting partner 执事合伙人 %T\hL\L?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ! xG*
W6IT  
active partner 积极参与的合伙人 fggs ;Le  
active trading 交投活跃 #CaPj:>
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actual circulation 实际流通 `:;q4zij;  
actual cost 实际成本 (S?Y3l|  
actual expenditure 实际开支；实际支出 QxdC[t$Lp  
actual income 实际入息；实际收入；实际收益 (y
7X1Qc)  
actual market 现货市场 >Rd~-w)!|  
actual price 现货价；实际价格 Hcwfe=K&/  
actual profit 实际利润 5.oIyC^Ik  
actual quotation 实盘；实际价位；实际报价 ,!b< SQ5M  
actual year basis 按实际年度计算 pITF%J@_]  
actuals 实货 Hj|&P/jY]*  
actuarial investigation 精算调查 N{S) b  
actuarial principle 精算原则 GPK\nz
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actuarial report 精算师报告 {\(MMTQ  
Actuarial Society of Hong Kong 香港精算学会 cl2_"O  
actuarial valuation 精算师估值 No} U[u.O  
actuary 精算师 %ACW"2#(  
ad referendum agreement 暂定协议；有待覆核的协定 @
;tfHoXD  
ad valorem duty 从价税；按值征税 Tk4>Jb  
ad valorem duty system 从价税制 %:d7Ts&?Z  
ad valorem fee 从价费 SXZ9+<\  
ad valorem tariff 从价关税 {V2"Pym?  
additional allowance 额外免税额 5C9b*]-#  
additional amount for unexpired risk 未过期风险的额外款额 =I546($  
additional assessable profit 补加应评税利润 NFZ(*v1U  
additional assessment 补加评税 !43!JfD  
additional commitment 额外承担 P .m@|w&.K  
additional commitment vote 额外承担拨款 ~}}<+JEEO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Vv}R S@4U  
additional dependent parent allowance 供养父母额外免税额 7>__ fQu  
additional provision 额外拨款 , :#bo]3  
additional stamp duty 附加印花税 ,;6V=ok  
additional tax 补加税罚款；补加税款 jRg gj`o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JEp)8{.bW8  
adjudged bankrupt 被裁定破产 P,{Q k~iu  
adjudicated bankrupt 裁定破产人 d@$ |zr6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 > 0MP[  
adjudication of bankruptcy 裁定破产；宣告破产 )x7n-|y6  
adjudication of insolvency 裁定无力偿还债务 :xPo*#[Z(A  
adjusted actual 经调整的实数；调整后的实数 fUkqhqe  
adjusted current assets 经调整的流动资产；调整后的流动资产 M}x%'=Pox  
adjusted figure 经调整的数字；调整后的数额 &Mk!qE<:N  
adjusted liabilities 经调整的负债；调整后的负债 %7 bd}sJ#  
adjusted loss 经调整的亏损；调整后的亏损 fx5S2%f^  
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 bGH#s {'5  
adjusted profit 经调整的利润；调整后的利润 wW@e#:  
adjusted surplus 经调整的盈余额；调整后的盈余额 {,Q)D$i  
adjusted value 经调整的价值；调整后的价值 lD
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adjustment 调整；修订；理算〔保险〕 #5@(^N5p`  
adjustment centre 调剂中心 FOsd{Fw  
adjustment lag 调整过程的时间差距；调整时差 -[L\:'Gp5  
adjustment mechanism 调整机制 @%Ld\8vdfJ  
adjustment of loss 亏损调整 T,pr&1]Lw  
adjustment process 调整过程；调整程序 e$Ds2%SaT  
adjustment range 调整幅度 UhDQl%&He  
administered exchange rate 受管制汇率
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