[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: LZ(K{+U/  
hv|-`}#0  
A share Ａ股；甲类股份 ]haQ#e}WH  
abatement of tax 减税；减扣免税额 w:1UwgcPC  
ABN AMRO Bank N.V. 荷兰银行 u?z,Vs"  
above-the-line expenditure 线上项目支出；经常预算支出 o~xGE6A*"  
above-the-line receipt 线上项目收入；经常预算收入 ^H&`e"|R9  
ABSA Asia Limited 南非联合亚洲有限公司 o=lZl_5/u;  
absolute change 绝对数值变更 Q!AGalP z  
absolute expenditure 实际开支 80gOh:  
absolute guideline figure 绝对准则数字 9*!*n ~  
absolute interest 绝对权益 *xx)j:Sc2  
absolute order of discharge 绝对破产解除令 _3g!_  
absolute profit margin 绝对利润幅度 (2 hI  
absolute value 实值；绝对值 elD|b=(-  
absolutely vested interest 绝对既得权益 c|iTRc o  
absorbed cost 已吸收成本；已分摊成本  Lo)T  
absorption 吸收；分摊；合并 kcNPdc  
absorption rate 吸收率；摊配率；分摊率 xj]^<oi<  
ACB Finance Limited 亚洲商业财务有限公司 QPFv]^s(  
acceptable form of reciprocity 合理的互惠条件 02:`Joy2D  
acceptable rate 适当利率；适当汇率 Xoq
-  
acceptance agreement 承兑协议 NUtKT~V  
acceptance for honour 参加承兑 ),%@X  
acceptor 承兑人；接受人；受票人 ! bwy/A  
acceptor for honour 参加承兑人 G8Ow;:Ro  
accident insurance 意外保险 /Ea&Zm  
Accident Insurance Association of Hong Kong 香港意外保险公会 R=iwp%c(  
accident insurance scheme 意外保险计划 zSOZr2- ^a  
accident year basis 意外年度基准 /p}pdXS  
accommodation 通融；贷款 tC /+  
accommodation bill 通融票据；空头票据 +
}mj;3i  
accommodation party 汇票代发人 ]%G#x  
account balance 帐户余额；帐户结余 gla'urb[i|  
account book 帐簿 ij}{H#0S-  
account collected in advance 预收款项 gEgd/Le  
account current book 往来帐簿 3r?T|>|  
account of after-acquired property 事后取得的财产报告 GJF ,w{J  
account of defaulter 拖欠帐目 ( ~JtKSq%  
account payable 应付帐款 ],zp~yVU&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [xdVuL
;N  
account receivable 应收帐款 g`6I,6G  
account receivable report 应收帐款报表 ]4FAbY2'h  
account statement 结单；帐单；会计财务报表 m_;XhO  
account title 帐户名称；会计科目 ZlQ&m
  
accountant's report 会计师报告 $9G".T  
Accountant's Report Rules 会计师报告规则 *oh,Va  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xHkxrXqeI  
Accounting Arrangements 《会计安排》 A'n7
u'6=  
accounting basis 会计基础 Pn?g B}l  
accounting by Official Receiver 破产管理署署长呈交的帐目 {3Dm/u%=9|  
Accounting Circular 《会计通告》 +.u HY`A  
accounting class 会计类别 8SupoS  
accounting date 记帐日期；会计结算日期 |B2>}Y/  
accounting for money 款项核算 ra
MtTL+  
Accounting Officer 会计主任 ,L\KS^>  
accounting period 会计报告期；会计期 )~w bu2;  
accounting policy 会计政策；会计方针 b: I0Zv6  
accounting practice 会计惯例 R@Iw
mJxX  
accounting principle 会计准则 zUWWXC%R  
accounting record 会计记录 sv!6zJs  
accounting report 会计报告 C5X!H_p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JUq7R%"h6  
Accounting Society of China 中国会计学会 P (fWJ
VF7  
accounting statement 会计报表 &~=d;llkT  
accounting system 会计制度；会计系统 =<P$mFP2*  
accounting transaction 会计事项；帐务交易 NMN&mJsmh  
accounting treatment 会计处理 Pf3F)y[=  
accounting year 会计年度 pA\"Xe&  
accretion 增值；添加 Ou|kb61zg  
accrual 应计项目；应累算数目 HoZsDs.XZ  
accrual basis 应计制；权责发生制 Q 9<i2H  
accrual basis accounting 应计制会计；权责发生制会计 q9Lq+4\  
accrue 应累算；应计 _6aI>b#yL  
accrued benefit 应累算利益 B2)5Z]  
accrued charges 应计费用 +rDKx(Rk  
accrued cumulative preference share dividend 应累算的累积优先股股息 <CS,v)4,nH  
accrued expenses 应累算费用 :;&3"-  
accrued interest payable 应付利息；应计未付利息 e,*@+E\4  
accrued interest receivable 应收利息；应计未收利息 ]C-a[  
accrued right 累算权益 hdbm8C 3  
accruing profit 应累算的利润 ztC,[
 
accumulated fiscal reserve 累积财政储备 Z3dI B`@  
accumulated profit 累积利润；滚存溢利 Et&PzDvU  
accumulated reserve 累积储备 %(r.`I$  
accumulation of surplus income 累积收益盈余 @M(+YCi:e@  
acquired assets 既得资产 T^2o'_:  
acquisition 收购；购置；取得 @3?dI@i(  
acquisition cost 购置成本 &(
NxkZp!  
acquisition expenses 购置费用 X9YbTN  
acquisition of 100% interest 收购全部股权 uLt31G()  
acquisition of control 取得控制权 ' p T8S  
acquisition of fixed assets 购置固定资产 6
MQyr2c  
acquisition of shell “买壳” 2KNs,4X@  
acquisition price 收购价 A-u}&}l<  
act of God 天灾 jZ,=tF  
acting partner 执事合伙人 K6nNrd}p:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 kM
76?M  
active partner 积极参与的合伙人 Ge*N%=MX8  
active trading 交投活跃 "l(<<Ha/  
actual circulation 实际流通 yONX?cS  
actual cost 实际成本 Lv-
M.  
actual expenditure 实际开支；实际支出 z2;<i|Ez0  
actual income 实际入息；实际收入；实际收益 }Gd^r  
actual market 现货市场 r<$"T  
actual price 现货价；实际价格 J>+~//C  
actual profit 实际利润 YcM0A~<  
actual quotation 实盘；实际价位；实际报价 wHs4~"EY9  
actual year basis 按实际年度计算 p7,dl*'  
actuals 实货 7fW$jiw  
actuarial investigation 精算调查 z+j3j2  
actuarial principle 精算原则 z[]8"C=  
actuarial report 精算师报告 L#MM
N
c+  
Actuarial Society of Hong Kong 香港精算学会 1HeE$  
actuarial valuation 精算师估值 "]yfx@)_  
actuary 精算师 cXt]55"  
ad referendum agreement 暂定协议；有待覆核的协定 xp]_>WGq  
ad valorem duty 从价税；按值征税 t'HrI-x  
ad valorem duty system 从价税制 BHS8MV L@  
ad valorem fee 从价费 GOX2'N\h^  
ad valorem tariff 从价关税 uh3<%9#\k  
additional allowance 额外免税额 a=*JyZ.2  
additional amount for unexpired risk 未过期风险的额外款额 gV-A +;u  
additional assessable profit 补加应评税利润 @[O|n)7  
additional assessment 补加评税 ohPDknHp  
additional commitment 额外承担 KK/siG~O  
additional commitment vote 额外承担拨款 ?b?YiK&yz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9@YhAj   
additional dependent parent allowance 供养父母额外免税额 ifadnl26 s  
additional provision 额外拨款 Yo,n#<37  
additional stamp duty 附加印花税 >8gb/?z  
additional tax 补加税罚款；补加税款 E&\ 0+-Dw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w[/m:R?eX  
adjudged bankrupt 被裁定破产 Wtp;se@#  
adjudicated bankrupt 裁定破产人 hJ~=eYK?J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =gO4B-[  
adjudication of bankruptcy 裁定破产；宣告破产 Q&&oP:4~X*  
adjudication of insolvency 裁定无力偿还债务 &xS] ;Fr  
adjusted actual 经调整的实数；调整后的实数 B{7hRk.5!  
adjusted current assets 经调整的流动资产；调整后的流动资产 rf =Wq_  
adjusted figure 经调整的数字；调整后的数额 t0)XdIl8  
adjusted liabilities 经调整的负债；调整后的负债 ~L9I@(/S  
adjusted loss 经调整的亏损；调整后的亏损 R(#ZaFuo[  
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 9@ :QBe3]  
adjusted profit 经调整的利润；调整后的利润 BB? 4>#D
 
adjusted surplus 经调整的盈余额；调整后的盈余额 u9R@rQ9r  
adjusted value 经调整的价值；调整后的价值 p^ )iC&*0  
adjustment 调整；修订；理算〔保险〕 m
fr7w+DK  
adjustment centre 调剂中心 U;FJSy  
adjustment lag 调整过程的时间差距；调整时差 "Pzh#rYY~W  
adjustment mechanism 调整机制 Z (C
0+A\  
adjustment of loss 亏损调整 e0`5PVJ  
adjustment process 调整过程；调整程序 1"RC!  
adjustment range 调整幅度 BSyS DM  
administered exchange rate 受管制汇率 \s,~|0_V