[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: =(bTS n  
gQeoCBCE  
A share Ａ股；甲类股份
n<eK \w  
abatement of tax 减税；减扣免税额 oHF,k  
ABN AMRO Bank N.V. 荷兰银行 er@.<Dc  
above-the-line expenditure 线上项目支出；经常预算支出 <d[GGkY]=  
above-the-line receipt 线上项目收入；经常预算收入 K]^Jl0  
ABSA Asia Limited 南非联合亚洲有限公司 II\}84U2 .  
absolute change 绝对数值变更 "b"|ay  
absolute expenditure 实际开支 ']H*f2y  
absolute guideline figure 绝对准则数字 0OnqKgf  
absolute interest 绝对权益 BDX>J3h  
absolute order of discharge 绝对破产解除令 }{[p<pU$C  
absolute profit margin 绝对利润幅度 aCy n9Y$=  
absolute value 实值；绝对值 eMP0BS"  
absolutely vested interest 绝对既得权益 vtzbF1?O  
absorbed cost 已吸收成本；已分摊成本 ,8DjQz0ZPo  
absorption 吸收；分摊；合并 Q.V+s   
absorption rate 吸收率；摊配率；分摊率 bE jQMlb  
ACB Finance Limited 亚洲商业财务有限公司 >QB Dxm
  
acceptable form of reciprocity 合理的互惠条件 N0YJ'.=8,  
acceptable rate 适当利率；适当汇率 $SzuUI  
acceptance agreement 承兑协议 mhNgXp)_56  
acceptance for honour 参加承兑 |9)y<}c5oM  
acceptor 承兑人；接受人；受票人 jzI,B  
acceptor for honour 参加承兑人 D6'-c#  
accident insurance 意外保险 A8ClkLC;I  
Accident Insurance Association of Hong Kong 香港意外保险公会 l HZ4N{n  
accident insurance scheme 意外保险计划 }9Q<<
a  
accident year basis 意外年度基准 +1eb@bX  
accommodation 通融；贷款 kcP&''  
accommodation bill 通融票据；空头票据 WaiM\h?=#  
accommodation party 汇票代发人 `Tr !Gj_  
account balance 帐户余额；帐户结余 I=k`VId:  
account book 帐簿 cdg&)  
account collected in advance 预收款项 G.^^zmsM`  
account current book 往来帐簿 NH,4>mV$!  
account of after-acquired property 事后取得的财产报告 C-(O*hK  
account of defaulter 拖欠帐目 )r XUJ29.  
account payable 应付帐款 F[X;A\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x`K"1E{2  
account receivable 应收帐款 Enh rkk  
account receivable report 应收帐款报表 prGp/"E  
account statement 结单；帐单；会计财务报表 HZ89x|Hk_  
account title 帐户名称；会计科目 &qm:36Y7Xg  
accountant's report 会计师报告 y* lAmO  
Accountant's Report Rules 会计师报告规则 raZ0B,;eFu  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~tB9 kLFG  
Accounting Arrangements 《会计安排》 NDG?Xs [2  
accounting basis 会计基础 X-SR0x  
accounting by Official Receiver 破产管理署署长呈交的帐目 @nM+*0 $d  
Accounting Circular 《会计通告》 ?Lr: >  
accounting class 会计类别 tSiQrI  
accounting date 记帐日期；会计结算日期 D ~NWP%H  
accounting for money 款项核算 tk+t3 +  
Accounting Officer 会计主任 92^Dn`g  
accounting period 会计报告期；会计期 s)9sbJ  
accounting policy 会计政策；会计方针 ho6,&Bp8  
accounting practice 会计惯例 '~pZj"uy  
accounting principle 会计准则 w)}@svv"  
accounting record 会计记录 &G7@lz@sK+  
accounting report 会计报告 #3-
hE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JL?|NV-  
Accounting Society of China 中国会计学会 uJJP<mDgA  
accounting statement 会计报表 U> {CG+X  
accounting system 会计制度；会计系统 22D,,nC0+=  
accounting transaction 会计事项；帐务交易 4Gsq)i17j  
accounting treatment 会计处理 ?WrL<?r)}U  
accounting year 会计年度 )GJlQ1x  
accretion 增值；添加 :a M@"#F  
accrual 应计项目；应累算数目 Aoy=gK  
accrual basis 应计制；权责发生制 _/F}y[B7d  
accrual basis accounting 应计制会计；权责发生制会计 wKy4Ic+RV  
accrue 应累算；应计 JvD`RUh  
accrued benefit 应累算利益 \6,Z<.I  
accrued charges 应计费用 %&
4\'lE  
accrued cumulative preference share dividend 应累算的累积优先股股息 iBqIV  
accrued expenses 应累算费用 ~h444Hp=  
accrued interest payable 应付利息；应计未付利息 ''CowI  
accrued interest receivable 应收利息；应计未收利息 jq+:&8!8(e  
accrued right 累算权益 Q8bn|#`  
accruing profit 应累算的利润 -V}ZbXJD  
accumulated fiscal reserve 累积财政储备 ,jMV #H[  
accumulated profit 累积利润；滚存溢利 T`)uR* $  
accumulated reserve 累积储备 6X$iTJ[\x  
accumulation of surplus income 累积收益盈余 :$oiP  
acquired assets 既得资产 Y1 6pT  
acquisition 收购；购置；取得 58/\  
acquisition cost 购置成本 MZSyu  
acquisition expenses 购置费用 "C9.pdP\8  
acquisition of 100% interest 收购全部股权 GoG_4:^#h  
acquisition of control 取得控制权 ,CnUQx0  
acquisition of fixed assets 购置固定资产 "z|%V/2b3  
acquisition of shell “买壳” "QV1G'  
acquisition price 收购价 Bqb3[^;~  
act of God 天灾 jp-]];:aPJ  
acting partner 执事合伙人 %(kf#[zQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R]_fe4Y0  
active partner 积极参与的合伙人 {>.qo<k  
active trading 交投活跃 IV$2`)[A&X  
actual circulation 实际流通 OY(znVHU  
actual cost 实际成本 "RsH
'`  
actual expenditure 实际开支；实际支出 ,NQ>,}a0  
actual income 实际入息；实际收入；实际收益 bl;v^ HR0)  
actual market 现货市场 n/GJ&qLi:g  
actual price 现货价；实际价格 ~8G cWy6  
actual profit 实际利润 hin6cac  
actual quotation 实盘；实际价位；实际报价 z
y[|4Q(?  
actual year basis 按实际年度计算 2N_9S?a3sK  
actuals 实货 Z!qF0UDj  
actuarial investigation 精算调查 eR5+1b  
actuarial principle 精算原则 :a9$f8*b  
actuarial report 精算师报告  tD}HL
_  
Actuarial Society of Hong Kong 香港精算学会 \(xQ'AQ-  
actuarial valuation 精算师估值 Gh9dv|m=[;  
actuary 精算师 Jl,\^)DSw  
ad referendum agreement 暂定协议；有待覆核的协定 }@wXm  
ad valorem duty 从价税；按值征税 QjwCY=PK!  
ad valorem duty system 从价税制 ]c
h= D  
ad valorem fee 从价费 Qmn'G4#@E  
ad valorem tariff 从价关税 CI,xp  
additional allowance 额外免税额 }sS1p6z  
additional amount for unexpired risk 未过期风险的额外款额 V3}$vKQ  
additional assessable profit 补加应评税利润 MFLw^10(T  
additional assessment 补加评税 _k.gVm  
additional commitment 额外承担 9TW  
additional commitment vote 额外承担拨款 M;qV% k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \R
vsy;7  
additional dependent parent allowance 供养父母额外免税额 G6x
2!Ny  
additional provision 额外拨款 BXo9s~5Q  
additional stamp duty 附加印花税 d@t3C8  
additional tax 补加税罚款；补加税款 MEn#MT/Cz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )Z2t=&Nw  
adjudged bankrupt 被裁定破产 WP0{%  
adjudicated bankrupt 裁定破产人 ]6{\`a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^7~w yAr  
adjudication of bankruptcy 裁定破产；宣告破产 %epK-q9[  
adjudication of insolvency 裁定无力偿还债务 ._z[T@!9  
adjusted actual 经调整的实数；调整后的实数 oJTsrc_-  
adjusted current assets 经调整的流动资产；调整后的流动资产 4Vi&Y')f  
adjusted figure 经调整的数字；调整后的数额 }\/f~?tEh  
adjusted liabilities 经调整的负债；调整后的负债 '$n#~/#}  
adjusted loss 经调整的亏损；调整后的亏损 uP[:P?,t  
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 1 +'HKT}  
adjusted profit 经调整的利润；调整后的利润 =Z(#j5TGvH  
adjusted surplus 经调整的盈余额；调整后的盈余额 OHha5n  
adjusted value 经调整的价值；调整后的价值 1)m&6 :!b  
adjustment 调整；修订；理算〔保险〕 ' ! ls"qo  
adjustment centre 调剂中心 i<Be)Y-'  
adjustment lag 调整过程的时间差距；调整时差 /1q] D8  
adjustment mechanism 调整机制 h /%Hk;|9  
adjustment of loss 亏损调整 ~0>{PD$@  
adjustment process 调整过程；调整程序 o<-+y\J8K  
adjustment range 调整幅度 0Ti>PR5M  
administered exchange rate 受管制汇率 4';tMiz