[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: {6RA~  
#\^=3A|b  
A share Ａ股；甲类股份
c*E7nc)u  
abatement of tax 减税；减扣免税额 >4kQ9lXL  
ABN AMRO Bank N.V. 荷兰银行 Wex2Fd?DO  
above-the-line expenditure 线上项目支出；经常预算支出 U\qbr.<  
above-the-line receipt 线上项目收入；经常预算收入 $|J+  
ABSA Asia Limited 南非联合亚洲有限公司 _/}$X"4  
absolute change 绝对数值变更 JeNX5bXW  
absolute expenditure 实际开支 26k~Z}  
absolute guideline figure 绝对准则数字 UYJ>L  
absolute interest 绝对权益 .$W}  
absolute order of discharge 绝对破产解除令 $ ~%Y}Xt*  
absolute profit margin 绝对利润幅度 C R?}*  
absolute value 实值；绝对值 $b{8$<;9  
absolutely vested interest 绝对既得权益 er-0 i L@  
absorbed cost 已吸收成本；已分摊成本 IZLCwaW  
absorption 吸收；分摊；合并 pKj:)6t"  
absorption rate 吸收率；摊配率；分摊率 %r.C9  
ACB Finance Limited 亚洲商业财务有限公司 ILH[ q>  
acceptable form of reciprocity 合理的互惠条件 3gVU#T[[  
acceptable rate 适当利率；适当汇率  WTl0}wi  
acceptance agreement 承兑协议 fS|e{!iI"  
acceptance for honour 参加承兑 5WRqeSGh  
acceptor 承兑人；接受人；受票人 GBRiU&D  
acceptor for honour 参加承兑人 $^^M&[b-  
accident insurance 意外保险 | zP~/  
Accident Insurance Association of Hong Kong 香港意外保险公会 CL7/J[TS  
accident insurance scheme 意外保险计划 hrzxc4,W  
accident year basis 意外年度基准 {v=[~H>bt  
accommodation 通融；贷款 \I4Uj.'>\  
accommodation bill 通融票据；空头票据 Gsy>"T{CY  
accommodation party 汇票代发人 +MaEet
 
account balance 帐户余额；帐户结余 n7Eh!<  
account book 帐簿 }b}jw.2Wu  
account collected in advance 预收款项 -UzWLVB^  
account current book 往来帐簿 Nb_Glf  
account of after-acquired property 事后取得的财产报告 o~9*J)X5i  
account of defaulter 拖欠帐目 ]:?S}DRG  
account payable 应付帐款 4 Sk@ v  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,%xat`d3,3  
account receivable 应收帐款 tK{#kApHGG  
account receivable report 应收帐款报表 K3tW Y 4-  
account statement 结单；帐单；会计财务报表 V/"RCqY4  
account title 帐户名称；会计科目 PZZPx<?N  
accountant's report 会计师报告 7SYe:^Dx  
Accountant's Report Rules 会计师报告规则 A
&v Qtd  
accounting and auditing procedure 会计与审计程序；会计与核数程序 A=|a!N/  
Accounting Arrangements 《会计安排》 G"u4]!$/  
accounting basis 会计基础 \v c&V8  
accounting by Official Receiver 破产管理署署长呈交的帐目 4Y1^ U{A+  
Accounting Circular 《会计通告》 5MCgmF*Y2  
accounting class 会计类别 xele;)Y  
accounting date 记帐日期；会计结算日期 U
*sQ5uq  
accounting for money 款项核算 CW8YNJ'  
Accounting Officer 会计主任 @zi0:3`#0\  
accounting period 会计报告期；会计期 >Jn`RsuV  
accounting policy 会计政策；会计方针 =X[?
d/[  
accounting practice 会计惯例 =B;qy7?  
accounting principle 会计准则 z4(\yx  
accounting record 会计记录 sIaehe'B
 
accounting report 会计报告 bZfq?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L3JFQc/oh~  
Accounting Society of China 中国会计学会 HYyO/U9z|I  
accounting statement 会计报表 onRxe\?D(  
accounting system 会计制度；会计系统 5ppO
G_  
accounting transaction 会计事项；帐务交易 k{;"Aj:iL  
accounting treatment 会计处理 oGM Ls  
accounting year 会计年度 Oi AZA<  
accretion 增值；添加 rZ2X$FO@  
accrual 应计项目；应累算数目 &lbxmUeU  
accrual basis 应计制；权责发生制 k"\%x=#  
accrual basis accounting 应计制会计；权责发生制会计 nDuf<mw  
accrue 应累算；应计 J(JsfU4  
accrued benefit 应累算利益 /ts=DxCC;  
accrued charges 应计费用 p4Cw#)BaS  
accrued cumulative preference share dividend 应累算的累积优先股股息 3XF.$=@  
accrued expenses 应累算费用 t~ruP',~\  
accrued interest payable 应付利息；应计未付利息 :i_818h!?[  
accrued interest receivable 应收利息；应计未收利息 Z"#eN(v.N  
accrued right 累算权益 T]Z|Wq`bot  
accruing profit 应累算的利润 xI}o8GKQq  
accumulated fiscal reserve 累积财政储备 8@]*X,umc  
accumulated profit 累积利润；滚存溢利 D9,609w  
accumulated reserve 累积储备 'KB\K)cD=3  
accumulation of surplus income 累积收益盈余 ("Z;)s4q  
acquired assets 既得资产 |x@)%QeC  
acquisition 收购；购置；取得 T6m#sVq  
acquisition cost 购置成本 ^!^6 |[  
acquisition expenses 购置费用 ]E'BFon  
acquisition of 100% interest 收购全部股权 i!+D ,O  
acquisition of control 取得控制权 ^`~M f  
acquisition of fixed assets 购置固定资产 RO[Ko-m|/N  
acquisition of shell “买壳” hTcy;zLLS  
acquisition price 收购价 *vt5dxB  
act of God 天灾 oFM\L^Y?$$  
acting partner 执事合伙人 EBlfwFd  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #<0Yx9Jh.  
active partner 积极参与的合伙人 rC fr&>nn  
active trading 交投活跃 oJa6)+b(3  
actual circulation 实际流通 A}WRpsA9  
actual cost 实际成本 f2Zi.?``H  
actual expenditure 实际开支；实际支出 JYuI~<:  
actual income 实际入息；实际收入；实际收益 6(awO2{BP  
actual market 现货市场 FdE

zt  
actual price 现货价；实际价格 KwK[)Cvv  
actual profit 实际利润 R)i  
actual quotation 实盘；实际价位；实际报价 i)9}+M5  
actual year basis 按实际年度计算 o#3?")>|  
actuals 实货 uT'_}cw  
actuarial investigation 精算调查 JwCv(1$GM  
actuarial principle 精算原则 L1=3_fO  
actuarial report 精算师报告 n@n608  
Actuarial Society of Hong Kong 香港精算学会 W%LTcm  
actuarial valuation 精算师估值 2{;&c  
actuary 精算师 ?#; oqH<  
ad referendum agreement 暂定协议；有待覆核的协定 jJFWPD]u  
ad valorem duty 从价税；按值征税 X8~dFjhX  
ad valorem duty system 从价税制 7'u<)V  
ad valorem fee 从价费 6BM[RL?T  
ad valorem tariff 从价关税 !OWPwBm;  
additional allowance 额外免税额 3 i<,#FaL  
additional amount for unexpired risk 未过期风险的额外款额 5tPBTS<<"L  
additional assessable profit 补加应评税利润 U |I>CDp  
additional assessment 补加评税 j.FA
!4L  
additional commitment 额外承担 r_C|gfIP  
additional commitment vote 额外承担拨款 [-o`^;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HR)Dz~Obw  
additional dependent parent allowance 供养父母额外免税额 Td#D\d\R  
additional provision 额外拨款 qu]ch&"?U  
additional stamp duty 附加印花税 /2}o:vLj  
additional tax 补加税罚款；补加税款 '=MaO@ @  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
272j$T  
adjudged bankrupt 被裁定破产 v{{Cj83S+  
adjudicated bankrupt 裁定破产人 &y` MDyXz  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A4LGF  
adjudication of bankruptcy 裁定破产；宣告破产
Y[%1?CREP  
adjudication of insolvency 裁定无力偿还债务 Rs +rlJq  
adjusted actual 经调整的实数；调整后的实数 i0F.c\  
adjusted current assets 经调整的流动资产；调整后的流动资产 9$,x^Qx  
adjusted figure 经调整的数字；调整后的数额 E)==!T@E  
adjusted liabilities 经调整的负债；调整后的负债 \#4??@+Xf  
adjusted loss 经调整的亏损；调整后的亏损 l`lo5:w  
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 yMdEH-?/  
adjusted profit 经调整的利润；调整后的利润 +mRFHZG  
adjusted surplus 经调整的盈余额；调整后的盈余额 ' JHCf  
adjusted value 经调整的价值；调整后的价值 <p@c%e,_  
adjustment 调整；修订；理算〔保险〕 D|8vS8p  
adjustment centre 调剂中心 eXJt9olI  
adjustment lag 调整过程的时间差距；调整时差 m87,N~DP  
adjustment mechanism 调整机制 UeWEncN(  
adjustment of loss 亏损调整 iku8T*&uc  
adjustment process 调整过程；调整程序 }e3M5LI1L  
adjustment range 调整幅度 ~wnTl[:  
administered exchange rate 受管制汇率 B;9"=0