[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: _4R,Ej}  
(=JueF@J  
A share Ａ股；甲类股份 ~ hm`uP  
abatement of tax 减税；减扣免税额 ?}sOG?{  
ABN AMRO Bank N.V. 荷兰银行 CEqZ:c  
above-the-line expenditure 线上项目支出；经常预算支出 iz`jDa Q|1  
above-the-line receipt 线上项目收入；经常预算收入 n\= (S9  
ABSA Asia Limited 南非联合亚洲有限公司 ;BI)n]L  
absolute change 绝对数值变更 xNgt[fLpS  
absolute expenditure 实际开支 t _\MAK  
absolute guideline figure 绝对准则数字 9^zx8MRXd  
absolute interest 绝对权益 X47Ol  
absolute order of discharge 绝对破产解除令 I:t^S.,  
absolute profit margin 绝对利润幅度 ;r!\-]5$  
absolute value 实值；绝对值 pULsGb  
absolutely vested interest 绝对既得权益 3h&b
Z  
absorbed cost 已吸收成本；已分摊成本 QS\ x{<e/  
absorption 吸收；分摊；合并 :6u~aT/  
absorption rate 吸收率；摊配率；分摊率 dS$ji#+d$  
ACB Finance Limited 亚洲商业财务有限公司 ,qy&|4Jz  
acceptable form of reciprocity 合理的互惠条件 ,so4Lb(vG  
acceptable rate 适当利率；适当汇率 E@pFTvo  
acceptance agreement 承兑协议 FpzP#;  
acceptance for honour 参加承兑 Yy@g9mi  
acceptor 承兑人；接受人；受票人 F5IZ"Itu(  
acceptor for honour 参加承兑人 7;xK
y'B\  
accident insurance 意外保险 P<L&c_u  
Accident Insurance Association of Hong Kong 香港意外保险公会 !K\it
OEP-  
accident insurance scheme 意外保险计划 Ab g$W/(|  
accident year basis 意外年度基准 k4R4YI"jV  
accommodation 通融；贷款 }17bV, t  
accommodation bill 通融票据；空头票据
qGa<@
b  
accommodation party 汇票代发人 \)R-A '*U  
account balance 帐户余额；帐户结余 /f&By p  
account book 帐簿 (C\r&N  
account collected in advance 预收款项 DV,DB\P$  
account current book 往来帐簿 a: IwA9!L  
account of after-acquired property 事后取得的财产报告 1S*P"8N}0h  
account of defaulter 拖欠帐目 xid:"y=_&  
account payable 应付帐款 J wFned#T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8IJ-]wHIb  
account receivable 应收帐款 o<J5!  
account receivable report 应收帐款报表 oD,C<[(p  
account statement 结单；帐单；会计财务报表 !KDr`CV &  
account title 帐户名称；会计科目 5_aw.s>  
accountant's report 会计师报告 [q$e6JwAt  
Accountant's Report Rules 会计师报告规则 M=+M8M`Iy  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [;@):28"  
Accounting Arrangements 《会计安排》 f0FP9t3k  
accounting basis 会计基础 (UcFNeo  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,s? dAy5  
Accounting Circular 《会计通告》 +2y&B,L_Wh  
accounting class 会计类别 dXO=ZU/N  
accounting date 记帐日期；会计结算日期 k<Oy%+C  
accounting for money 款项核算 R&!]Rl9hf  
Accounting Officer 会计主任 lh$CWsx  
accounting period 会计报告期；会计期 8t\}c6/3"  
accounting policy 会计政策；会计方针 ?cxr%`E  
accounting practice 会计惯例 -yA3 RP  
accounting principle 会计准则 .C?GW1[c~@  
accounting record 会计记录 1p =&W M  
accounting report 会计报告 GLcd9|H  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5H
y3\_ +  
Accounting Society of China 中国会计学会 `Sx .|`x8  
accounting statement 会计报表 )JX$/- RD-  
accounting system 会计制度；会计系统  *;X-\6  
accounting transaction 会计事项；帐务交易 O+v cs4  
accounting treatment 会计处理 cz>mhD  
accounting year 会计年度 InN{^uN  
accretion 增值；添加 6KB^w0oA  
accrual 应计项目；应累算数目 to51hjV  
accrual basis 应计制；权责发生制 ?\M)WDO  
accrual basis accounting 应计制会计；权责发生制会计 Y"oDFo,  
accrue 应累算；应计 ^Po,(iIn  
accrued benefit 应累算利益 <S{7Ro  
accrued charges 应计费用 QQq/5r4O`q  
accrued cumulative preference share dividend 应累算的累积优先股股息 QES^^PQe:  
accrued expenses 应累算费用 U1kh-8  :  
accrued interest payable 应付利息；应计未付利息 D&f!( n  
accrued interest receivable 应收利息；应计未收利息 Pl?}>G  
accrued right 累算权益 m2ox8(sd  
accruing profit 应累算的利润 \*J.\f  
accumulated fiscal reserve 累积财政储备 `x*/UCy\  
accumulated profit 累积利润；滚存溢利 ()B7(Y  
accumulated reserve 累积储备 nqeVV &b!  
accumulation of surplus income 累积收益盈余 d.I%k1`(  
acquired assets 既得资产 nUqL\(UuY  
acquisition 收购；购置；取得 \H[Yyp4  
acquisition cost 购置成本 AbG&9=Ks  
acquisition expenses 购置费用 ,@479ZvvR3  
acquisition of 100% interest 收购全部股权 lfRH`u  
acquisition of control 取得控制权 V:8@)Hc=  
acquisition of fixed assets 购置固定资产 F#KF6)P  
acquisition of shell “买壳” GqMB^Ad  
acquisition price 收购价 ?ff [$ab  
act of God 天灾 Ta^. $O=F  
acting partner 执事合伙人 3wo'jOb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )tCx5 9  
active partner 积极参与的合伙人 $i -zMa  
active trading 交投活跃 ]
6q*)q:`  
actual circulation 实际流通 DEcGFRgN~  
actual cost 实际成本 }Wqtip:L  
actual expenditure 实际开支；实际支出 s4N,^_j  
actual income 实际入息；实际收入；实际收益 }9 ?y'6l  
actual market 现货市场 <a fO 6?`  
actual price 现货价；实际价格 eZA6D\  
actual profit 实际利润 cXMa\#P  
actual quotation 实盘；实际价位；实际报价 ZLuPz#  
actual year basis 按实际年度计算 VH[l\I(h  
actuals 实货 py=i!vb&Z%  
actuarial investigation 精算调查 @H6%G>K
,  
actuarial principle 精算原则 ~Z7)x7 z  
actuarial report 精算师报告 y{?Kao7Ij  
Actuarial Society of Hong Kong 香港精算学会 :Nkz,R?  
actuarial valuation 精算师估值 zv,\@Z9.($  
actuary 精算师 `LqnEutzc  
ad referendum agreement 暂定协议；有待覆核的协定 0+rW;-
_(  
ad valorem duty 从价税；按值征税 9V.+U7\w  
ad valorem duty system 从价税制 0xLkyt0  
ad valorem fee 从价费 16L"^EYq  
ad valorem tariff 从价关税 fH; |Rm  
additional allowance 额外免税额 y]w )`}Ax  
additional amount for unexpired risk 未过期风险的额外款额 g4i #1V=  
additional assessable profit 补加应评税利润 JOPTc]  
additional assessment 补加评税 G$|G w  
additional commitment 额外承担 *XHj) DC;  
additional commitment vote 额外承担拨款 M*v^N]>"G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7WXiG0
 
additional dependent parent allowance 供养父母额外免税额 MV9r5|3-  
additional provision 额外拨款 ~R)1nN|  
additional stamp duty 附加印花税 4_WH 6Z  
additional tax 补加税罚款；补加税款 1R*1BStc  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w8O hJv  
adjudged bankrupt 被裁定破产 >}mNi:6xq  
adjudicated bankrupt 裁定破产人 3Nc'3NPQ'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 rYD']%2  
adjudication of bankruptcy 裁定破产；宣告破产 7(H?k  
adjudication of insolvency 裁定无力偿还债务 C"k2<IE  
adjusted actual 经调整的实数；调整后的实数 ,#=eu 85'  
adjusted current assets 经调整的流动资产；调整后的流动资产 `d.Gw+ Un  
adjusted figure 经调整的数字；调整后的数额 %s]U@Ku(a  
adjusted liabilities 经调整的负债；调整后的负债 coW)_~U|  
adjusted loss 经调整的亏损；调整后的亏损 2m|Eoc&M_  
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 PKl]GegP  
adjusted profit 经调整的利润；调整后的利润 \A` gK\/h  
adjusted surplus 经调整的盈余额；调整后的盈余额 <1 TlW ~q<  
adjusted value 经调整的价值；调整后的价值 cn@03&dAl  
adjustment 调整；修订；理算〔保险〕 SlR7h$r'  
adjustment centre 调剂中心 b!0'Qidh0  
adjustment lag 调整过程的时间差距；调整时差 Y!bpOa&  
adjustment mechanism 调整机制 pHigxeV2  
adjustment of loss 亏损调整 N|bPhssFw  
adjustment process 调整过程；调整程序 X>3i
YDe  
adjustment range 调整幅度 lp?i_p/z  
administered exchange rate 受管制汇率 <y is