[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: . ^wpfS  
PR@6=[|d  
A share Ａ股；甲类股份 JY"jj}H]|  
abatement of tax 减税；减扣免税额 S~Gse+*  
ABN AMRO Bank N.V. 荷兰银行 3(WijtH  
above-the-line expenditure 线上项目支出；经常预算支出
XQy`5iv  
above-the-line receipt 线上项目收入；经常预算收入 1p}Wj*mc  
ABSA Asia Limited 南非联合亚洲有限公司  gHe:o`  
absolute change 绝对数值变更 t1?aw<  
absolute expenditure 实际开支 'zI(OnIS  
absolute guideline figure 绝对准则数字 QOB^U-cW  
absolute interest 绝对权益 ^p3GT6  
absolute order of discharge 绝对破产解除令 ;M3 %t=KV  
absolute profit margin 绝对利润幅度 TPN+jK  
absolute value 实值；绝对值 cyCh^- <l@  
absolutely vested interest 绝对既得权益 Tvx1+0Z%z  
absorbed cost 已吸收成本；已分摊成本 )=5&Q  
absorption 吸收；分摊；合并 ' S_i6K  
absorption rate 吸收率；摊配率；分摊率 Ixa0;nxj  
ACB Finance Limited 亚洲商业财务有限公司 &*v\t\]  
acceptable form of reciprocity 合理的互惠条件 sM-,95H  
acceptable rate 适当利率；适当汇率 C8-7XQ=B:b  
acceptance agreement 承兑协议 sSW'SE?,<  
acceptance for honour 参加承兑 w)EY j+L  
acceptor 承兑人；接受人；受票人 fu5L)P^T  
acceptor for honour 参加承兑人
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accident insurance 意外保险 O <Rh[Aqn  
Accident Insurance Association of Hong Kong 香港意外保险公会 Xq135/d  
accident insurance scheme 意外保险计划 Cy;UyZ  
accident year basis 意外年度基准 ,#)d  
accommodation 通融；贷款 G=:/v  
accommodation bill 通融票据；空头票据 gQeQy  
accommodation party 汇票代发人 QC+ Z6WS;  
account balance 帐户余额；帐户结余 KwL_ae6fV  
account book 帐簿 0>{ ]*  
account collected in advance 预收款项  cyl%p$  
account current book 往来帐簿 I8bM-k):9R  
account of after-acquired property 事后取得的财产报告 YlrN^rO  
account of defaulter 拖欠帐目 kq}byv}3I  
account payable 应付帐款 ^FLs_=E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?%6oM
 
account receivable 应收帐款 DPI[~  
account receivable report 应收帐款报表 %,@pV%2  
account statement 结单；帐单；会计财务报表 aw*]b .f  
account title 帐户名称；会计科目 QEr<(wM-y  
accountant's report 会计师报告 'I$FOH  
Accountant's Report Rules 会计师报告规则 8US#SI'x  
accounting and auditing procedure 会计与审计程序；会计与核数程序 mUg :<.^  
Accounting Arrangements 《会计安排》 t%}<S~"  
accounting basis 会计基础 -#ZLu.  
accounting by Official Receiver 破产管理署署长呈交的帐目 E{\CE1*  
Accounting Circular 《会计通告》 'n'>+W:  
accounting class 会计类别 aKj| gwo!  
accounting date 记帐日期；会计结算日期 uPfz '|,  
accounting for money 款项核算  X)3(.L  
Accounting Officer 会计主任 A6]:BuP;c  
accounting period 会计报告期；会计期 >Z!!`0{  
accounting policy 会计政策；会计方针 Y9^l|,bm5  
accounting practice 会计惯例 3x;UAi+&  
accounting principle 会计准则 gv`_+E{P  
accounting record 会计记录 e8vy29\S  
accounting report 会计报告 UePkSz9EU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G0 )[(s  
Accounting Society of China 中国会计学会 R/~!km  
accounting statement 会计报表 d0>U-.  
accounting system 会计制度；会计系统 \ptO4E  
accounting transaction 会计事项；帐务交易 M/W"M9u  
accounting treatment 会计处理  t;o\"H  
accounting year 会计年度 j}uL  
accretion 增值；添加 lUu0AZQmG  
accrual 应计项目；应累算数目 y RxrfAdS  
accrual basis 应计制；权责发生制 VE
gtN}  
accrual basis accounting 应计制会计；权责发生制会计 H7+"BWc  
accrue 应累算；应计 j-K[]$  
accrued benefit 应累算利益 :BPgDLL,  
accrued charges 应计费用 6&$.E! z  
accrued cumulative preference share dividend 应累算的累积优先股股息 &Sd5]r@+  
accrued expenses 应累算费用 l2L
QV]l  
accrued interest payable 应付利息；应计未付利息 yI^Yh{  
accrued interest receivable 应收利息；应计未收利息 "KIY+7@S}  
accrued right 累算权益 bLg!LZ|S0s  
accruing profit 应累算的利润 bN_e~z  
accumulated fiscal reserve 累积财政储备 u !BU^@P  
accumulated profit 累积利润；滚存溢利 9Vt ^q%DC  
accumulated reserve 累积储备 a/V,iCiH  
accumulation of surplus income 累积收益盈余 t<v.r b  
acquired assets 既得资产 D)PX|xrn  
acquisition 收购；购置；取得 )J 'F]s  
acquisition cost 购置成本 j#//U2VdN  
acquisition expenses 购置费用 xrg"/?84  
acquisition of 100% interest 收购全部股权 z
/J?!ee  
acquisition of control 取得控制权 ,!{8@* !=s  
acquisition of fixed assets 购置固定资产 Y(Qb)>K  
acquisition of shell “买壳” k{+cFG\C&  
acquisition price 收购价 J
q0sZ0j  
act of God 天灾 x:)H Ii q/  
acting partner 执事合伙人 \Eh5g/,[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Tr?p/9.m  
active partner 积极参与的合伙人 9Kd=GL_  
active trading 交投活跃 GN|"
RuQ  
actual circulation 实际流通 U,U=udsi  
actual cost 实际成本 ZjxF@`H  
actual expenditure 实际开支；实际支出  LgF?1?  
actual income 实际入息；实际收入；实际收益 nuq@m0t\#  
actual market 现货市场 A$wC!P|;  
actual price 现货价；实际价格 !}6'vq  
actual profit 实际利润 9?\cm}^?  
actual quotation 实盘；实际价位；实际报价 F${s EtH  
actual year basis 按实际年度计算 Osqk#Oh  
actuals 实货 hF-QbO  
actuarial investigation 精算调查 +<\LY(o  
actuarial principle 精算原则 `/WxEu3  
actuarial report 精算师报告 JzEg`Sn^  
Actuarial Society of Hong Kong 香港精算学会 7g*!6-W[  
actuarial valuation 精算师估值 51ViJdZ  
actuary 精算师 3Ws(],Q  
ad referendum agreement 暂定协议；有待覆核的协定 PY.HZ/ #d  
ad valorem duty 从价税；按值征税 M5VW1Ns  
ad valorem duty system 从价税制 [x)T2sA  
ad valorem fee 从价费 %f;v$rsZ  
ad valorem tariff 从价关税 3f5YPf2u  
additional allowance 额外免税额 I;@q`Tm  
additional amount for unexpired risk 未过期风险的额外款额 7FH-l(W  
additional assessable profit 补加应评税利润 .gy:Pl]w  
additional assessment 补加评税 sNx_9pJs4  
additional commitment 额外承担 uRy}HLZ"  
additional commitment vote 额外承担拨款 diXWm-ZKL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 e ztK`_n  
additional dependent parent allowance 供养父母额外免税额 2(d  
additional provision 额外拨款 T}!9T!(HdF  
additional stamp duty 附加印花税 :0@0muo  
additional tax 补加税罚款；补加税款 Pjh;;k|V  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 N-l`U(Z~P  
adjudged bankrupt 被裁定破产 wbWC &X.  
adjudicated bankrupt 裁定破产人 )y]Dmm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 q!W,2xqZoq  
adjudication of bankruptcy 裁定破产；宣告破产 Cj#wY   
adjudication of insolvency 裁定无力偿还债务 <Ch9"1f3,  
adjusted actual 经调整的实数；调整后的实数 .J-k^+-  
adjusted current assets 经调整的流动资产；调整后的流动资产 2Ug_3ZuU  
adjusted figure 经调整的数字；调整后的数额 6OE x An8  
adjusted liabilities 经调整的负债；调整后的负债 d
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adjusted loss 经调整的亏损；调整后的亏损 vs8[352  
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 -Jd 

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adjusted profit 经调整的利润；调整后的利润 k:n{AoUc  
adjusted surplus 经调整的盈余额；调整后的盈余额 /[ m7~B]QE  
adjusted value 经调整的价值；调整后的价值 HxK'u4I  
adjustment 调整；修订；理算〔保险〕 w&IYCYK_  
adjustment centre 调剂中心 | K|AUI  
adjustment lag 调整过程的时间差距；调整时差 ;jxX/c  
adjustment mechanism 调整机制 9(fh+  
adjustment of loss 亏损调整 Y1lUO[F j  
adjustment process 调整过程；调整程序 9L7z<ntn  
adjustment range 调整幅度 f/L8usBXq  
administered exchange rate 受管制汇率 48,*sTRq