[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: RY3=UeoF  
JmeE}:5lpj  
A share Ａ股；甲类股份 pWn]$HaoG  
abatement of tax 减税；减扣免税额 / U!xh3  
ABN AMRO Bank N.V. 荷兰银行 B)/c]"@89  
above-the-line expenditure 线上项目支出；经常预算支出 i3pOGa<  
above-the-line receipt 线上项目收入；经常预算收入 VrWQ]L  
ABSA Asia Limited 南非联合亚洲有限公司 'blMwD{0&\  
absolute change 绝对数值变更 8kC
$ Z)  
absolute expenditure 实际开支 ]+b?J0|P<  
absolute guideline figure 绝对准则数字 &M tF  
absolute interest 绝对权益 ^=a:{["@!  
absolute order of discharge 绝对破产解除令 $Ld-lQsL  
absolute profit margin 绝对利润幅度 ]o8yZ x  
absolute value 实值；绝对值 Vk*XiEfKm>  
absolutely vested interest 绝对既得权益 Y]^*mc0fE  
absorbed cost 已吸收成本；已分摊成本 XfflD9M  
absorption 吸收；分摊；合并 0:-z+`RHE  
absorption rate 吸收率；摊配率；分摊率 5j\Kej  
ACB Finance Limited 亚洲商业财务有限公司 O S#RCN*  
acceptable form of reciprocity 合理的互惠条件 ROvY,-?  
acceptable rate 适当利率；适当汇率 l8:!{I?s=  
acceptance agreement 承兑协议 0!RP7Sx  
acceptance for honour 参加承兑 '+ mI  
acceptor 承兑人；接受人；受票人 :5'hd^Q  
acceptor for honour 参加承兑人 Ujqnl>l  
accident insurance 意外保险 Qmb+%z  
Accident Insurance Association of Hong Kong 香港意外保险公会 -0BxZ AW=  
accident insurance scheme 意外保险计划 X"mPRnE330  
accident year basis 意外年度基准 JG&E"j#q  
accommodation 通融；贷款 I Wm@pfC+g  
accommodation bill 通融票据；空头票据 -ik=P]?  
accommodation party 汇票代发人 }D`ZWTjDay  
account balance 帐户余额；帐户结余  DZ4gp  
account book 帐簿 >o%X;U 3  
account collected in advance 预收款项 xwW(WHdC]  
account current book 往来帐簿 s&+`>  
account of after-acquired property 事后取得的财产报告 TXT<6(  
account of defaulter 拖欠帐目 :4x6dYNU  
account payable 应付帐款 ?"T!<L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W$X r:RU  
account receivable 应收帐款 P[$idRS&  
account receivable report 应收帐款报表 w~+\Mfz  
account statement 结单；帐单；会计财务报表 *3OlWnZ?  
account title 帐户名称；会计科目 OoRg:"9{#  
accountant's report 会计师报告 @P>>:002/  
Accountant's Report Rules 会计师报告规则 mkPqxzxbrL  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `sy_'`i>X  
Accounting Arrangements 《会计安排》 `c|H^*RC  
accounting basis 会计基础 |`kkmq  
accounting by Official Receiver 破产管理署署长呈交的帐目 MRZN4<}9  
Accounting Circular 《会计通告》 +uj;00 D  
accounting class 会计类别 smn(q)tt  
accounting date 记帐日期；会计结算日期 b6H7>x
 
accounting for money 款项核算 [6 "5  
Accounting Officer 会计主任 1|s`z  
accounting period 会计报告期；会计期 +2k{yl  
accounting policy 会计政策；会计方针 osmCwM4O  
accounting practice 会计惯例 Tr4\ `a-i  
accounting principle 会计准则 XMykUr e|  
accounting record 会计记录 U%Hcck'  
accounting report 会计报告 A|@d{g  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m6H+4@Z-;(  
Accounting Society of China 中国会计学会 9b&;4Yq!f  
accounting statement 会计报表 H;@0L}Nu+}  
accounting system 会计制度；会计系统 7/ fJQM  
accounting transaction 会计事项；帐务交易 7q 5 \]J[  
accounting treatment 会计处理 r+6 DlT a  
accounting year 会计年度 <g\:By^  
accretion 增值；添加 EZVgTySd  
accrual 应计项目；应累算数目 ?B)e8i<[f  
accrual basis 应计制；权责发生制 ,1-idpnX  
accrual basis accounting 应计制会计；权责发生制会计 D HyQ:0q  
accrue 应累算；应计 \d:Uq5d)0  
accrued benefit 应累算利益 O3d Qno  
accrued charges 应计费用 bE=[P}E  
accrued cumulative preference share dividend 应累算的累积优先股股息 jeO`45O  
accrued expenses 应累算费用 7:=(yBG  
accrued interest payable 应付利息；应计未付利息 Lpnw(r9Y  
accrued interest receivable 应收利息；应计未收利息 foY]RkW9  
accrued right 累算权益 F9(jx#J~t  
accruing profit 应累算的利润 y5D3zqCG  
accumulated fiscal reserve 累积财政储备 Xk:3w
,  
accumulated profit 累积利润；滚存溢利 kp!(e0n  
accumulated reserve 累积储备 mi5bk>o  
accumulation of surplus income 累积收益盈余 6/p9ag]  
acquired assets 既得资产 _5b~3K/V  
acquisition 收购；购置；取得 mq(K_  
acquisition cost 购置成本 7TU77  
acquisition expenses 购置费用 c=a;<,Rzb  
acquisition of 100% interest 收购全部股权 Qw_> l}k/  
acquisition of control 取得控制权 MCIuP`sC|  
acquisition of fixed assets 购置固定资产 9Uz2j$p7  
acquisition of shell “买壳” Nr"GxezU+A  
acquisition price 收购价 t-iQaobF  
act of God 天灾 VP?Q$?a  
acting partner 执事合伙人 "]=XB0)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qC=ZH#  
active partner 积极参与的合伙人 Z^J)]UL/  
active trading 交投活跃 rJtk4hOF  
actual circulation 实际流通 31 M'71s  
actual cost 实际成本 hh.`Yu L  
actual expenditure 实际开支；实际支出 2$2@?]|?  
actual income 实际入息；实际收入；实际收益 LJ9#!r@H  
actual market 现货市场 yM(
ezb  
actual price 现货价；实际价格 }XRfHQk  
actual profit 实际利润 > >;He7  
actual quotation 实盘；实际价位；实际报价 UIZ9"Da  
actual year basis 按实际年度计算 O`PQ4Q*F  
actuals 实货 N[DKA1Ei  
actuarial investigation 精算调查 ,w
HlU-%  
actuarial principle 精算原则 )U0I|dx  
actuarial report 精算师报告 CHL5@gg@>y  
Actuarial Society of Hong Kong 香港精算学会 c"Q9ob  
actuarial valuation 精算师估值 })q8{Qj!  
actuary 精算师 NID2$p  
ad referendum agreement 暂定协议；有待覆核的协定 DIhV;[\

 
ad valorem duty 从价税；按值征税 p}K+4z  
ad valorem duty system 从价税制 U9%^gC  
ad valorem fee 从价费 1pN8,[hyR7  
ad valorem tariff 从价关税 G!Y7RjWD  
additional allowance 额外免税额 \!0~$?_)P  
additional amount for unexpired risk 未过期风险的额外款额 )sK_k U{\  
additional assessable profit 补加应评税利润 JiXN"s^mcb  
additional assessment 补加评税 Z^KWYe'w  
additional commitment 额外承担 fq)
:'E)  
additional commitment vote 额外承担拨款 ,ob)6P^rw  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Qi9M4Yv  
additional dependent parent allowance 供养父母额外免税额 C [8='i26  
additional provision 额外拨款 S6_dmTV*  
additional stamp duty 附加印花税  %Rm
`YH?  
additional tax 补加税罚款；补加税款 :&RpB^]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 C6D Eq>v  
adjudged bankrupt 被裁定破产 <#T#+uO  
adjudicated bankrupt 裁定破产人 /q"8sj/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Rp}Sm,w(  
adjudication of bankruptcy 裁定破产；宣告破产 nQfSQM g  
adjudication of insolvency 裁定无力偿还债务 =RlAOgJ  
adjusted actual 经调整的实数；调整后的实数 |4` ;G(ta  
adjusted current assets 经调整的流动资产；调整后的流动资产 ag !q:6&  
adjusted figure 经调整的数字；调整后的数额 "`[
4(j  
adjusted liabilities 经调整的负债；调整后的负债 &iJvkt  
adjusted loss 经调整的亏损；调整后的亏损 
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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 HLq2avs\  
adjusted profit 经调整的利润；调整后的利润 S9qc34\^=  
adjusted surplus 经调整的盈余额；调整后的盈余额 ? 8S~R  
adjusted value 经调整的价值；调整后的价值 ^Uik{x  
adjustment 调整；修订；理算〔保险〕 th{Ib@o  
adjustment centre 调剂中心 T {F 'Y%  
adjustment lag 调整过程的时间差距；调整时差 3nUC,T%  
adjustment mechanism 调整机制 5&134!hC  
adjustment of loss 亏损调整 E/>kvs%  
adjustment process 调整过程；调整程序 -}H EV#ev  
adjustment range 调整幅度 8Tp!b %2.  
administered exchange rate 受管制汇率 j[fY.>yt&