[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: V_Xq&!HN[  
xG7/[ jG  
A share Ａ股；甲类股份 _U<r @  
abatement of tax 减税；减扣免税额 d#W>"Cqxqa  
ABN AMRO Bank N.V. 荷兰银行 8TE2q Pm  
above-the-line expenditure 线上项目支出；经常预算支出 qhQeQ  
above-the-line receipt 线上项目收入；经常预算收入 JNx;/6'd,  
ABSA Asia Limited 南非联合亚洲有限公司 #Rj&PzBe  
absolute change 绝对数值变更 zF7*T?3b"  
absolute expenditure 实际开支 zHg1K,t:  
absolute guideline figure 绝对准则数字 m\DI6O"u'  
absolute interest 绝对权益 8-_\Q2vG  
absolute order of discharge 绝对破产解除令 LJ{P93aq`^  
absolute profit margin 绝对利润幅度 IE0hC\C}  
absolute value 实值；绝对值 4?c4GT9(6S  
absolutely vested interest 绝对既得权益 H[e=^JuD  
absorbed cost 已吸收成本；已分摊成本 U=vh_NHj  
absorption 吸收；分摊；合并 9e _8Z@|  
absorption rate 吸收率；摊配率；分摊率 XD8Q2un  
ACB Finance Limited 亚洲商业财务有限公司 "oLY";0(=  
acceptable form of reciprocity 合理的互惠条件 `JZ`j7f  
acceptable rate 适当利率；适当汇率 ;) (F4  
acceptance agreement 承兑协议 `iQ9
9  
acceptance for honour 参加承兑 +#LD@)G  
acceptor 承兑人；接受人；受票人 6qF9+r&e?  
acceptor for honour 参加承兑人 ;3P~eeQR  
accident insurance 意外保险 cxB{EH,2Um  
Accident Insurance Association of Hong Kong 香港意外保险公会
M\!z='Fi  
accident insurance scheme 意外保险计划 ~6!TMVr  
accident year basis 意外年度基准 J};=)xLX;  
accommodation 通融；贷款 lmbC2\GT  
accommodation bill 通融票据；空头票据 ;W2Rl%z88  
accommodation party 汇票代发人 *f*o ,~8V1  
account balance 帐户余额；帐户结余
%-Oo92tP  
account book 帐簿 %h^ f?.(:  
account collected in advance 预收款项 ^)%TQ.  
account current book 往来帐簿 RK\$>KFE  
account of after-acquired property 事后取得的财产报告 =hq+9 R8=  
account of defaulter 拖欠帐目 RbN# dI'  
account payable 应付帐款 6)#=@i` \  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 k%TjRf{p  
account receivable 应收帐款 H"vy[/UcR  
account receivable report 应收帐款报表 8;q2W F{AX  
account statement 结单；帐单；会计财务报表 L^%jR=  
account title 帐户名称；会计科目 ~^ ^|]s3  
accountant's report 会计师报告 %kXg|9Bx!  
Accountant's Report Rules 会计师报告规则 YCI-
p p  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _I<LB0kgf.  
Accounting Arrangements 《会计安排》 w\{o
OlE  
accounting basis 会计基础 Qs #7<NQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 EpdSsfDP  
Accounting Circular 《会计通告》 tjWf`#tH>H  
accounting class 会计类别 xL#UMvZ>;h  
accounting date 记帐日期；会计结算日期 ;cfmMt!QWJ  
accounting for money 款项核算 eW/sPQ-  
Accounting Officer 会计主任 y=qiGi[Nc  
accounting period 会计报告期；会计期 ;%V)lP"o  
accounting policy 会计政策；会计方针 ~ Kll.  
accounting practice 会计惯例 p`mNy o'  
accounting principle 会计准则 6Sr}I,DG  
accounting record 会计记录 :@c\a99Kx  
accounting report 会计报告 90[?)s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 12y+g5b  
Accounting Society of China 中国会计学会 |9x H9@^f  
accounting statement 会计报表 ;'7gg]  
accounting system 会计制度；会计系统 $9PscubM4  
accounting transaction 会计事项；帐务交易 qrt2BT)  
accounting treatment 会计处理 uh 3yiDj@a  
accounting year 会计年度 "+k^8ki  
accretion 增值；添加 w^N3Ma  
accrual 应计项目；应累算数目 ;Q8LA",5d  
accrual basis 应计制；权责发生制 qpZR-O  
accrual basis accounting 应计制会计；权责发生制会计 ]J)3y+;P  
accrue 应累算；应计 ]<g`rR
7}  
accrued benefit 应累算利益 l/:23 \  
accrued charges 应计费用 rJws#^]  
accrued cumulative preference share dividend 应累算的累积优先股股息 s!eB8lkcT  
accrued expenses 应累算费用 ;($"_h  
accrued interest payable 应付利息；应计未付利息 I]vCra  
accrued interest receivable 应收利息；应计未收利息  _ YPu  
accrued right 累算权益 rFl6xM;F  
accruing profit 应累算的利润 ZT1IN6;8W  
accumulated fiscal reserve 累积财政储备 LqcHsUFj  
accumulated profit 累积利润；滚存溢利 $C
P_oEb  
accumulated reserve 累积储备 vd]75  
accumulation of surplus income 累积收益盈余 na-mh E,H  
acquired assets 既得资产  PH6NU&H  
acquisition 收购；购置；取得 s$PPJJT{b  
acquisition cost 购置成本 YIZ+BVa  
acquisition expenses 购置费用 }n[ <$*W^  
acquisition of 100% interest 收购全部股权 o5`LLVif5y  
acquisition of control 取得控制权 lq*{2M{[  
acquisition of fixed assets 购置固定资产 MzX4/*ba  
acquisition of shell “买壳” a
i@hQJ*  
acquisition price 收购价 'pQ\BH  
act of God 天灾 {ZR>`'^:  
acting partner 执事合伙人 vzPuk|q3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ON q=bI*  
active partner 积极参与的合伙人 HI%#S&d  
active trading 交投活跃 |xX>AMZc)D  
actual circulation 实际流通 dp~] Wx  
actual cost 实际成本 %K7wScz7  
actual expenditure 实际开支；实际支出 Ubf@"B  
actual income 实际入息；实际收入；实际收益 p|,3X*-ynx  
actual market 现货市场 ae-hQ
F&  
actual price 现货价；实际价格 NU{ `eM  
actual profit 实际利润 4o``t]  
actual quotation 实盘；实际价位；实际报价 vpL3XYs`  
actual year basis 按实际年度计算 ^mZeAW  
actuals 实货 *!-J"h  
actuarial investigation 精算调查 8P[aX3T7G  
actuarial principle 精算原则 @b5zHXF83E  
actuarial report 精算师报告 :$5$H  
Actuarial Society of Hong Kong 香港精算学会 /@`kM'1:  
actuarial valuation 精算师估值 f'28s*n  
actuary 精算师 +%: /!T@@  
ad referendum agreement 暂定协议；有待覆核的协定 s6+`cC4  
ad valorem duty 从价税；按值征税 =}^J6+TVL  
ad valorem duty system 从价税制 &>$+O>c ,  
ad valorem fee 从价费 wOU\&u|
 
ad valorem tariff 从价关税 i wS55o  
additional allowance 额外免税额 qrxn%#\XP  
additional amount for unexpired risk 未过期风险的额外款额 GRq0nhJ  
additional assessable profit 补加应评税利润 1p }:K`#{  
additional assessment 补加评税 WPbG3FrL!  
additional commitment 额外承担 s%xhT  
additional commitment vote 额外承担拨款 9#iv|X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gtVnn]Jh  
additional dependent parent allowance 供养父母额外免税额 eGr;PaG  
additional provision 额外拨款 UD}#c:I  
additional stamp duty 附加印花税 ^p}|""\j  
additional tax 补加税罚款；补加税款 &w"1VOV<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 RjW< H6a"K  
adjudged bankrupt 被裁定破产 dw"{inMf  
adjudicated bankrupt 裁定破产人 bWEti}kW  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 r
< ~pSj  
adjudication of bankruptcy 裁定破产；宣告破产 \#O}K  
adjudication of insolvency 裁定无力偿还债务 "s3eO  
adjusted actual 经调整的实数；调整后的实数 3d81]!n  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]sL)[o  
adjusted figure 经调整的数字；调整后的数额 &U7INUL  
adjusted liabilities 经调整的负债；调整后的负债 U\~9YX8  
adjusted loss 经调整的亏损；调整后的亏损 *s1^s;LR  
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 _jCk)3KO  
adjusted profit 经调整的利润；调整后的利润 (eEs0  
adjusted surplus 经调整的盈余额；调整后的盈余额 c4i%9E+Af  
adjusted value 经调整的价值；调整后的价值 ]R?{9H|jwE  
adjustment 调整；修订；理算〔保险〕 @eOD+h'  
adjustment centre 调剂中心 Oll,;{<O  
adjustment lag 调整过程的时间差距；调整时差 _G0_<WH6  
adjustment mechanism 调整机制 yNc"E  
adjustment of loss 亏损调整 YRRsbm{  
adjustment process 调整过程；调整程序 9hn+eU  
adjustment range 调整幅度 M|DVFC  
administered exchange rate 受管制汇率 (Xv'Te?