[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: fDvl/|62{  
/5:bvg+  
A share Ａ股；甲类股份 l33Pm/V2?  
abatement of tax 减税；减扣免税额 Y!gCMLL  
ABN AMRO Bank N.V. 荷兰银行  .5y+fL  
above-the-line expenditure 线上项目支出；经常预算支出 zBk'{[y9L  
above-the-line receipt 线上项目收入；经常预算收入 -Ty*aov  
ABSA Asia Limited 南非联合亚洲有限公司 X  .5aMm  
absolute change 绝对数值变更 $l|qk z  
absolute expenditure 实际开支 p%R  
absolute guideline figure 绝对准则数字 LkK~%tY  
absolute interest 绝对权益 twlk-2yT!  
absolute order of discharge 绝对破产解除令  s8rE$  
absolute profit margin 绝对利润幅度 #~l(]h@ )  
absolute value 实值；绝对值 T2!6(, s9  
absolutely vested interest 绝对既得权益 TG+VEL |T  
absorbed cost 已吸收成本；已分摊成本
~?Fp U  
absorption 吸收；分摊；合并 h_T7% #0  
absorption rate 吸收率；摊配率；分摊率 8W#heW\-]  
ACB Finance Limited 亚洲商业财务有限公司 @
qnD=mE  
acceptable form of reciprocity 合理的互惠条件 `R=HKtr?  
acceptable rate 适当利率；适当汇率 3YFU*f,  
acceptance agreement 承兑协议 LG1r]2  
acceptance for honour 参加承兑 yRfSJbzaf\  
acceptor 承兑人；接受人；受票人 mM-8+H?~b  
acceptor for honour 参加承兑人 Q&eQQ6b^Ih  
accident insurance 意外保险 /S(zff[at  
Accident Insurance Association of Hong Kong 香港意外保险公会 26k LhFS  
accident insurance scheme 意外保险计划 o)2W`i&  
accident year basis 意外年度基准 (C@~3!AVa  
accommodation 通融；贷款 t{WzKy  
accommodation bill 通融票据；空头票据 ykX/9y+-s  
accommodation party 汇票代发人 km1~yQ"bH  
account balance 帐户余额；帐户结余 4 5MLt5^|  
account book 帐簿 mHBnC&-/  
account collected in advance 预收款项 f1_<G  
account current book 往来帐簿 g;8jK8Kh  
account of after-acquired property 事后取得的财产报告 $ W9{P;  
account of defaulter 拖欠帐目 m:WyuU<  
account payable 应付帐款 9J>&29@us0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9=V:&.L  
account receivable 应收帐款 +{W>i;U  
account receivable report 应收帐款报表 d~:!#uWyFk  
account statement 结单；帐单；会计财务报表 )Ib<F7v  
account title 帐户名称；会计科目 yLdVd P  
accountant's report 会计师报告 kLni{IYN7  
Accountant's Report Rules 会计师报告规则 I9mvte  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Wr3m QU  
Accounting Arrangements 《会计安排》 N.]qU d  
accounting basis 会计基础 ]):<ZsT  
accounting by Official Receiver 破产管理署署长呈交的帐目 "Za>ZRR  
Accounting Circular 《会计通告》 MF'$~gxo  
accounting class 会计类别 KOp162X>r  
accounting date 记帐日期；会计结算日期 elG<k%/2  
accounting for money 款项核算 oNU0 qZ5  
Accounting Officer 会计主任 G_k~X"  
accounting period 会计报告期；会计期 o(r\E0I  
accounting policy 会计政策；会计方针 K,boVFs  
accounting practice 会计惯例 dUF&."pW e  
accounting principle 会计准则 -"h;uDz|z  
accounting record 会计记录 %_{tzXim  
accounting report 会计报告 .$%Soyr?,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bBS,-vN  
Accounting Society of China 中国会计学会 )6Ny1x+  
accounting statement 会计报表 ?F6pEt4  
accounting system 会计制度；会计系统 _`_%Y(Xat  
accounting transaction 会计事项；帐务交易 f3Hed  
accounting treatment 会计处理 sM?MLB\Za  
accounting year 会计年度 PG_0\'X)/w  
accretion 增值；添加 L
v'D^'I  
accrual 应计项目；应累算数目 dz*7gL;7G  
accrual basis 应计制；权责发生制 zS
SB>D  
accrual basis accounting 应计制会计；权责发生制会计 I- WhH>9  
accrue 应累算；应计 jGEt+\"/QJ  
accrued benefit 应累算利益
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accrued charges 应计费用 z[cyA.  
accrued cumulative preference share dividend 应累算的累积优先股股息 -x'z XvWZ  
accrued expenses 应累算费用 9f
',7i  
accrued interest payable 应付利息；应计未付利息 +AHUp)  
accrued interest receivable 应收利息；应计未收利息 eXKo.JL  
accrued right 累算权益 E2"q3_,,  
accruing profit 应累算的利润 3v mjCm  
accumulated fiscal reserve 累积财政储备 {e[c  
accumulated profit 累积利润；滚存溢利 Wo7F  
accumulated reserve 累积储备 u)V#S:9]  
accumulation of surplus income 累积收益盈余 72X0Tq
4  
acquired assets 既得资产 -|Y(V 5]  
acquisition 收购；购置；取得 C!R1})_^  
acquisition cost 购置成本 zD(`B+  
acquisition expenses 购置费用 BwBm[jtP  
acquisition of 100% interest 收购全部股权 VA9 Gb9  
acquisition of control 取得控制权 /}PF\j9#4  
acquisition of fixed assets 购置固定资产 gx&Tt  
acquisition of shell “买壳” j8fpj{hp  
acquisition price 收购价 wmTq` XH)  
act of God 天灾 CMCO}#  
acting partner 执事合伙人 z %e8K(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #ssN027  
active partner 积极参与的合伙人 y
-j\zK  
active trading 交投活跃 8:#rA*Y  
actual circulation 实际流通 ;}1xn3THCn  
actual cost 实际成本 3nu^l'WQ  
actual expenditure 实际开支；实际支出 ,daKC  
actual income 实际入息；实际收入；实际收益 6X\ 2GC9  
actual market 现货市场 }t;(VynV)  
actual price 现货价；实际价格 &CIVL#];e  
actual profit 实际利润 L W;heO"  
actual quotation 实盘；实际价位；实际报价 g*F'[Z."  
actual year basis 按实际年度计算 HS.^y x  
actuals 实货 a9T@$:  
actuarial investigation 精算调查 V hk_  
actuarial principle 精算原则 7yx$Nn`(  
actuarial report 精算师报告 lr{?"tl_  
Actuarial Society of Hong Kong 香港精算学会 .%^]9/4  
actuarial valuation 精算师估值 :OkT? (i  
actuary 精算师 i@B[ eta  
ad referendum agreement 暂定协议；有待覆核的协定 qKE:3g35  
ad valorem duty 从价税；按值征税 |< Gl91  
ad valorem duty system 从价税制 G <uyin>  
ad valorem fee 从价费 ylB7*>[  
ad valorem tariff 从价关税 DF g,Xa#  
additional allowance 额外免税额 .-IkL|M  
additional amount for unexpired risk 未过期风险的额外款额 l6~-8d+lfN  
additional assessable profit 补加应评税利润 ]a!xUg!S  
additional assessment 补加评税 4<?8M vF  
additional commitment 额外承担 x&`~R>5/  
additional commitment vote 额外承担拨款 Rt{B(L.?<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :T._ba3|  
additional dependent parent allowance 供养父母额外免税额 VL/|tL>E^  
additional provision 额外拨款 N,f4*PQ  
additional stamp duty 附加印花税 "n: %E  
additional tax 补加税罚款；补加税款 =r.mlc``W  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 js8{]04y  
adjudged bankrupt 被裁定破产 sj8~?O  
adjudicated bankrupt 裁定破产人 1=nUW":  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :mS# h@l  
adjudication of bankruptcy 裁定破产；宣告破产 d~?X/sJ t  
adjudication of insolvency 裁定无力偿还债务 vNeCpf  
adjusted actual 经调整的实数；调整后的实数 W?We6.%  
adjusted current assets 经调整的流动资产；调整后的流动资产 h@@nR(<i  
adjusted figure 经调整的数字；调整后的数额 Fk6x<^Q<w  
adjusted liabilities 经调整的负债；调整后的负债 cPl`2&p  
adjusted loss 经调整的亏损；调整后的亏损 +R\vgE68  
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 nD0}wiL{  
adjusted profit 经调整的利润；调整后的利润 <n:}kQTT  
adjusted surplus 经调整的盈余额；调整后的盈余额 wBInq~K_  
adjusted value 经调整的价值；调整后的价值 Bcjx>#3?L  
adjustment 调整；修订；理算〔保险〕 NziZTU}
 
adjustment centre 调剂中心 +dPL>R  
adjustment lag 调整过程的时间差距；调整时差 /%I7Vc  
adjustment mechanism 调整机制 )OLq_':^@  
adjustment of loss 亏损调整 xESjM1A)  
adjustment process 调整过程；调整程序 nZ_v/?O  
adjustment range 调整幅度 ~-#yOu ,w  
administered exchange rate 受管制汇率 2o9$4{}rG