[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: q^@Q"J =v  

KWbI'}_z  
A share Ａ股；甲类股份 B9_X;c  
abatement of tax 减税；减扣免税额 ,hDWPs2S  
ABN AMRO Bank N.V. 荷兰银行 dM.f]-g  
above-the-line expenditure 线上项目支出；经常预算支出 wA ,6bj  
above-the-line receipt 线上项目收入；经常预算收入 RT4x\&q  
ABSA Asia Limited 南非联合亚洲有限公司 Uk[b|<U-`d  
absolute change 绝对数值变更 SBu"3ym  
absolute expenditure 实际开支 Ve$o}h-  
absolute guideline figure 绝对准则数字 -u+vJ6EY  
absolute interest 绝对权益 djl*H  
absolute order of discharge 绝对破产解除令 ^cC,. Fdw  
absolute profit margin 绝对利润幅度 l K{hVqpt  
absolute value 实值；绝对值 nAAs{  
absolutely vested interest 绝对既得权益 +%z>H"J.  
absorbed cost 已吸收成本；已分摊成本 kM l+yli3c  
absorption 吸收；分摊；合并 tn\yI!a  
absorption rate 吸收率；摊配率；分摊率 LG9+GszX 2  
ACB Finance Limited 亚洲商业财务有限公司 oi7@s0@  
acceptable form of reciprocity 合理的互惠条件 fivw~z|[@  
acceptable rate 适当利率；适当汇率 ;J( 8 L  
acceptance agreement 承兑协议 3lL-)< 0A(  
acceptance for honour 参加承兑 5+0gR &|j  
acceptor 承兑人；接受人；受票人 ^]Y>[[  
acceptor for honour 参加承兑人 R{`(c/%8  
accident insurance 意外保险 $?iLLA~  
Accident Insurance Association of Hong Kong 香港意外保险公会 tPWLg),  
accident insurance scheme 意外保险计划 H064BM  
accident year basis 意外年度基准 ]Jg&VXrH  
accommodation 通融；贷款 _IHV7*u{;  
accommodation bill 通融票据；空头票据 sjHE/qmq-Z  
accommodation party 汇票代发人 XAKs0*J>  
account balance 帐户余额；帐户结余 JAnZdfRt  
account book 帐簿 :wyno#8`-
 
account collected in advance 预收款项 & bm 1Fz  
account current book 往来帐簿 #<"~~2?  
account of after-acquired property 事后取得的财产报告 |fJ};RLI"  
account of defaulter 拖欠帐目
h|9L5  
account payable 应付帐款 ' ,wFTV&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G^|:N[>B  
account receivable 应收帐款 !RS}NS  
account receivable report 应收帐款报表 6dr%;Wp  
account statement 结单；帐单；会计财务报表 tmYz R%i  
account title 帐户名称；会计科目 &ee~p&S,>  
accountant's report 会计师报告 ;6 D@A  
Accountant's Report Rules 会计师报告规则 :as$4|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 u(.e8~s8  
Accounting Arrangements 《会计安排》 ;\dBfP  
accounting basis 会计基础 ^$jb7HMObI  
accounting by Official Receiver 破产管理署署长呈交的帐目 \~mT] '5  
Accounting Circular 《会计通告》 *!t/"b
  
accounting class 会计类别 nsC3  
accounting date 记帐日期；会计结算日期 /N10   
accounting for money 款项核算 i v38p%Zm  
Accounting Officer 会计主任 qH>d  
accounting period 会计报告期；会计期 ;%9|kU  
accounting policy 会计政策；会计方针 <8&au(I,vB  
accounting practice 会计惯例 A2Ed0|By  
accounting principle 会计准则 !dnH7"  
accounting record 会计记录 ^98~U\ar  
accounting report 会计报告 /& {A!.;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K#d`Hyx  
Accounting Society of China 中国会计学会 7M~K,E(7~  
accounting statement 会计报表 20h, ^  
accounting system 会计制度；会计系统 AM\'RHL  
accounting transaction 会计事项；帐务交易 BoWg0*5xb  
accounting treatment 会计处理 dt]-,Y  
accounting year 会计年度 L|7R9+ZG  
accretion 增值；添加 ] y'>=a|T  
accrual 应计项目；应累算数目 ql{OETn#  
accrual basis 应计制；权责发生制 n0 {i&[I~+  
accrual basis accounting 应计制会计；权责发生制会计 5r|,CQ7o  
accrue 应累算；应计  skVi Mo  
accrued benefit 应累算利益 u'DRN,h+  
accrued charges 应计费用 0RLg:SV  
accrued cumulative preference share dividend 应累算的累积优先股股息 _S1>j7RQo  
accrued expenses 应累算费用 !9
r$e99R  
accrued interest payable 应付利息；应计未付利息 azp):*f("  
accrued interest receivable 应收利息；应计未收利息 .@U@xRu7|  
accrued right 累算权益 _7L-<  
accruing profit 应累算的利润 E6ElNgL  
accumulated fiscal reserve 累积财政储备 Qd$nH8EDY  
accumulated profit 累积利润；滚存溢利 mxC;?s;~  
accumulated reserve 累积储备 ]neex|3lG  
accumulation of surplus income 累积收益盈余 k$R-#f;  
acquired assets 既得资产 sIGMA$EK  
acquisition 收购；购置；取得 "ne?P9'hF  
acquisition cost 购置成本 WPMSm<[  
acquisition expenses 购置费用 oW*16>IN9l  
acquisition of 100% interest 收购全部股权 9}<ile7^  
acquisition of control 取得控制权 & G4\2l9  
acquisition of fixed assets 购置固定资产 'Aq{UGN  
acquisition of shell “买壳” v%z=ysA  
acquisition price 收购价 ChPmX+.i_  
act of God 天灾 W+?4jwqw  
acting partner 执事合伙人 b9HtR-iR;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E KLyma&}Y  
active partner 积极参与的合伙人 k"iOB-@B+  
active trading 交投活跃 [!#L6&:a8  
actual circulation 实际流通 6iE<T&$3P  
actual cost 实际成本 Hk.TM2{w  
actual expenditure 实际开支；实际支出 0gr/<v  
actual income 实际入息；实际收入；实际收益 {@{']Y  
actual market 现货市场 ~Otoqu|  
actual price 现货价；实际价格 :>f )g  
actual profit 实际利润 k9
I %PH  
actual quotation 实盘；实际价位；实际报价 L+i=VGm0  
actual year basis 按实际年度计算 k(G^z   
actuals 实货 YfKdR"i+.  
actuarial investigation 精算调查 E]n&=\  
actuarial principle 精算原则 Hd ={CFip  
actuarial report 精算师报告 @,my7?::oM  
Actuarial Society of Hong Kong 香港精算学会 'yEHI  
actuarial valuation 精算师估值 #gs`#6 ,'  
actuary 精算师 7#Kn8s   
ad referendum agreement 暂定协议；有待覆核的协定
mL{6L?  
ad valorem duty 从价税；按值征税 V5>B])yQ  
ad valorem duty system 从价税制 aSQ#k;T[  
ad valorem fee 从价费 <=/hil  
ad valorem tariff 从价关税 sBg.u  
additional allowance 额外免税额 \?k'4rH  
additional amount for unexpired risk 未过期风险的额外款额 )}Kf
=  
additional assessable profit 补加应评税利润 qt"m  
additional assessment 补加评税 0pd'93C  
additional commitment 额外承担 16(QR-  
additional commitment vote 额外承担拨款 >@_^fw)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J<h$ wM  
additional dependent parent allowance 供养父母额外免税额 HBXOjr<,{  
additional provision 额外拨款 2eY_%Y0  
additional stamp duty 附加印花税 jLm ;ty2;  
additional tax 补加税罚款；补加税款 ;$wVu|&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
m&,( Jla  
adjudged bankrupt 被裁定破产 Z=o2H Bm7  
adjudicated bankrupt 裁定破产人 Am|%lj+1z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 K Z91-  
adjudication of bankruptcy 裁定破产；宣告破产 K?1W!fY  
adjudication of insolvency 裁定无力偿还债务 \X D6 pr@  
adjusted actual 经调整的实数；调整后的实数 E*K;H8}s  
adjusted current assets 经调整的流动资产；调整后的流动资产 _A9AEi'.  
adjusted figure 经调整的数字；调整后的数额 @K!T,U  
adjusted liabilities 经调整的负债；调整后的负债 =-n}[Y}A  
adjusted loss 经调整的亏损；调整后的亏损 :':s@gqr  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 e6$WQd`O  
adjusted profit 经调整的利润；调整后的利润 "]Xc` 3SM  
adjusted surplus 经调整的盈余额；调整后的盈余额 {hrX'2:ClT  
adjusted value 经调整的价值；调整后的价值 i<Zc"v;  
adjustment 调整；修订；理算〔保险〕 '7@zGk##(  
adjustment centre 调剂中心 "@0]G<H  
adjustment lag 调整过程的时间差距；调整时差 m&&m,6` `P  
adjustment mechanism 调整机制 . 3T3EX|G  
adjustment of loss 亏损调整 meO:@Z0  
adjustment process 调整过程；调整程序 7~.9=I'A  
adjustment range 调整幅度 g1"kTh  
administered exchange rate 受管制汇率 X\qNG]