[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: "k'P #v{f  
7
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A share Ａ股；甲类股份 L55VS:'  
abatement of tax 减税；减扣免税额 S+*g  
ABN AMRO Bank N.V. 荷兰银行 |JVp(Kx  
above-the-line expenditure 线上项目支出；经常预算支出 l =Is-N`  
above-the-line receipt 线上项目收入；经常预算收入 } VDJ  
ABSA Asia Limited 南非联合亚洲有限公司 &R
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absolute change 绝对数值变更 :5, k64'D  
absolute expenditure 实际开支 4u}jkd$]*  
absolute guideline figure 绝对准则数字 WLkfo 6Nw  
absolute interest 绝对权益 PC55A1(T  
absolute order of discharge 绝对破产解除令 ["7]EW\!:  
absolute profit margin 绝对利润幅度 7~ =r9-&G  
absolute value 实值；绝对值 aP}30E*Y  
absolutely vested interest 绝对既得权益 ,GTIpPj  
absorbed cost 已吸收成本；已分摊成本 yZyB.wT  
absorption 吸收；分摊；合并 n{8v^x  
absorption rate 吸收率；摊配率；分摊率 X*QQVj
 
ACB Finance Limited 亚洲商业财务有限公司 ul!e!^qwx  
acceptable form of reciprocity 合理的互惠条件 U6K!FOND  
acceptable rate 适当利率；适当汇率 U3OX
O1  
acceptance agreement 承兑协议 4E0 Y=  
acceptance for honour 参加承兑 [+.P'6/[$R  
acceptor 承兑人；接受人；受票人
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acceptor for honour 参加承兑人 &(/QJ`*8  
accident insurance 意外保险 "IuPg=|#  
Accident Insurance Association of Hong Kong 香港意外保险公会 >uy(N  
accident insurance scheme 意外保险计划 o)r%4YOL  
accident year basis 意外年度基准 FL?Ndy"I  
accommodation 通融；贷款 'eDV-cB  
accommodation bill 通融票据；空头票据 :211T&B%A_  
accommodation party 汇票代发人 >m'n#=yap  
account balance 帐户余额；帐户结余 v~`'!N8  
account book 帐簿 uz'MUT(68  
account collected in advance 预收款项 rOA{8)jIa*  
account current book 往来帐簿 sRaTRL2  
account of after-acquired property 事后取得的财产报告 _<m yM2z  
account of defaulter 拖欠帐目 B82SAV/O  
account payable 应付帐款 JthW"{E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /P koqA,  
account receivable 应收帐款 Q8?:L<
A  
account receivable report 应收帐款报表 Uxb>)36I  
account statement 结单；帐单；会计财务报表 7j~}M(s
"  
account title 帐户名称；会计科目 c6~<vV'}  
accountant's report 会计师报告  7I;A5f  
Accountant's Report Rules 会计师报告规则 ("txj[v-/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 G/y;o3/[Z  
Accounting Arrangements 《会计安排》 o|bm=&f  
accounting basis 会计基础 "Kc1@EX=  
accounting by Official Receiver 破产管理署署长呈交的帐目 u1) #^?  
Accounting Circular 《会计通告》 JGG(mrvR  
accounting class 会计类别 *9)yN[w  
accounting date 记帐日期；会计结算日期 >NMq^J'/  
accounting for money 款项核算 L7OFZ|gUz  
Accounting Officer 会计主任 MCO`\"`l  
accounting period 会计报告期；会计期 E9~}%&  
accounting policy 会计政策；会计方针 ?CSv
;:  
accounting practice 会计惯例 4ztU ) 1  
accounting principle 会计准则 cVuT|b^  
accounting record 会计记录 :@]%n~x  
accounting report 会计报告 \?~cJMN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V8-*dE  
Accounting Society of China 中国会计学会 ~d"9 ?K^#  
accounting statement 会计报表 :`<ME/"YE  
accounting system 会计制度；会计系统 M=#'+CF}W  
accounting transaction 会计事项；帐务交易 2kW*Z7@D  
accounting treatment 会计处理 Y@2v/O,\  
accounting year 会计年度 K6G+sBw[  
accretion 增值；添加 {jOV8SVL  
accrual 应计项目；应累算数目 H*E4+3y  
accrual basis 应计制；权责发生制 A?4s+A@Eg  
accrual basis accounting 应计制会计；权责发生制会计 4o,G[Cf_  
accrue 应累算；应计 F/w*[Xi Sh  
accrued benefit 应累算利益 y1_z(L;I  
accrued charges 应计费用 Y0xn}:%K  
accrued cumulative preference share dividend 应累算的累积优先股股息 r O-=):2  
accrued expenses 应累算费用 ':#DROe!  
accrued interest payable 应付利息；应计未付利息 ^ RIWW0  
accrued interest receivable 应收利息；应计未收利息 |<!xD iB  
accrued right 累算权益 xV>sc;PEb  
accruing profit 应累算的利润 xM2UwTpW  
accumulated fiscal reserve 累积财政储备 ^2\-zX!bt  
accumulated profit 累积利润；滚存溢利 fX{Xw0  
accumulated reserve 累积储备 <RJ+f-  
accumulation of surplus income 累积收益盈余 SmCtwcB1  
acquired assets 既得资产 9^1li2zk{  
acquisition 收购；购置；取得 $*c!9Etl4  
acquisition cost 购置成本 5nS}h76mZ  
acquisition expenses 购置费用 . kp3<.  
acquisition of 100% interest 收购全部股权 wuKr9W9Xa  
acquisition of control 取得控制权 Rg%Xy`gS  
acquisition of fixed assets 购置固定资产 BNq6dz$J  
acquisition of shell “买壳” `9 mc+  
acquisition price 收购价 k~IRds@G  
act of God 天灾 1HBWOV7z.?  
acting partner 执事合伙人 Z7J4rTA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #
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active partner 积极参与的合伙人 FJ{6_=@D  
active trading 交投活跃 9"cyZO  
actual circulation 实际流通 7Y6b<: 4j  
actual cost 实际成本 ^a?g~G  
actual expenditure 实际开支；实际支出 6!Uk c'r  
actual income 实际入息；实际收入；实际收益 nQ08(8  
actual market 现货市场 U$Od)  
actual price 现货价；实际价格 sfzDE&>'  
actual profit 实际利润 NKMVp/66D  
actual quotation 实盘；实际价位；实际报价 y,Z2`Zmu  
actual year basis 按实际年度计算 >9,:i)m_  
actuals 实货 BDT"wy8  
actuarial investigation 精算调查 x<1t/o  
actuarial principle 精算原则 =?[:Nj636  
actuarial report 精算师报告 9\!=
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Actuarial Society of Hong Kong 香港精算学会 
VU;98  
actuarial valuation 精算师估值 'c#AGi9  
actuary 精算师 !dOpLUh l  
ad referendum agreement 暂定协议；有待覆核的协定 *X8Pa;x  
ad valorem duty 从价税；按值征税 [7h/ 2La#  
ad valorem duty system 从价税制 bwe)_ < c  
ad valorem fee 从价费 9;fs'R  
ad valorem tariff 从价关税 hQwUwfoe@  
additional allowance 额外免税额 E'^ny4gL  
additional amount for unexpired risk 未过期风险的额外款额 iM M s3  
additional assessable profit 补加应评税利润 ?D['>Rzu  
additional assessment 补加评税 
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additional commitment 额外承担 cK \'D  
additional commitment vote 额外承担拨款 9e;8"rJ?C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vQ8$C 3  
additional dependent parent allowance 供养父母额外免税额 #@m6ag.  
additional provision 额外拨款 ;jh.\a_\  
additional stamp duty 附加印花税 G6pR?K+  
additional tax 补加税罚款；补加税款 aj]pN,g@N  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  GjyTM  
adjudged bankrupt 被裁定破产 %J+k.UrM  
adjudicated bankrupt 裁定破产人 j+[
oZfH  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 TecWv@.  
adjudication of bankruptcy 裁定破产；宣告破产 9F7}1cH7g@  
adjudication of insolvency 裁定无力偿还债务 ubQr[/   
adjusted actual 经调整的实数；调整后的实数
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adjusted current assets 经调整的流动资产；调整后的流动资产 wU-Cb<^  
adjusted figure 经调整的数字；调整后的数额
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adjusted liabilities 经调整的负债；调整后的负债 ?N]G;%3/  
adjusted loss 经调整的亏损；调整后的亏损 y=zs6
HaS  
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 .p%V]Ka  
adjusted profit 经调整的利润；调整后的利润 ='6@^6y  
adjusted surplus 经调整的盈余额；调整后的盈余额 0u bf]Z  
adjusted value 经调整的价值；调整后的价值 `2`h4[^ [X  
adjustment 调整；修订；理算〔保险〕 (5kL6d2  
adjustment centre 调剂中心  q+ka}@  
adjustment lag 调整过程的时间差距；调整时差 #g~]2x  
adjustment mechanism 调整机制 *iV#_  
adjustment of loss 亏损调整 HpS1(%d"  
adjustment process 调整过程；调整程序 .J?RaH{i  
adjustment range 调整幅度 Tsocc5gWZ*  
administered exchange rate 受管制汇率 ekd;sEO