[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: uAJx.>$b  
f!uwzHA`?  
A share Ａ股；甲类股份 3g,`.I_  
abatement of tax 减税；减扣免税额 u(>^3PJ+  
ABN AMRO Bank N.V. 荷兰银行 rk2j#>l$4  
above-the-line expenditure 线上项目支出；经常预算支出 m@2QnA[4  
above-the-line receipt 线上项目收入；经常预算收入 Smn;(K  
ABSA Asia Limited 南非联合亚洲有限公司 Uw. `7b>B  
absolute change 绝对数值变更 5|j<`()H :  
absolute expenditure 实际开支 ^R7lom.  
absolute guideline figure 绝对准则数字 }<v@01  
absolute interest 绝对权益 v5#jZ$<F  
absolute order of discharge 绝对破产解除令 D9
=KXo^  
absolute profit margin 绝对利润幅度 wr/"yQA]  
absolute value 实值；绝对值 |O| V-f{l  
absolutely vested interest 绝对既得权益 x. !V^HQSN  
absorbed cost 已吸收成本；已分摊成本 C=L>zOZ  
absorption 吸收；分摊；合并 t
;}|t
gC  
absorption rate 吸收率；摊配率；分摊率 l'-Bu(  
ACB Finance Limited 亚洲商业财务有限公司 {OkV%Q<  
acceptable form of reciprocity 合理的互惠条件 B$fPgW-  
acceptable rate 适当利率；适当汇率 ?}tFN_X"  
acceptance agreement 承兑协议 df 4A RP+  
acceptance for honour 参加承兑 p Z|V 3  
acceptor 承兑人；接受人；受票人 +NZ_D#u  
acceptor for honour 参加承兑人 )9{0]u;9  
accident insurance 意外保险 /tx]5`#@7]  
Accident Insurance Association of Hong Kong 香港意外保险公会 kX7C3qdmt  
accident insurance scheme 意外保险计划 x:NY\._  
accident year basis 意外年度基准 S]e|"n~@  
accommodation 通融；贷款 [I,Z2G,Jb  
accommodation bill 通融票据；空头票据 QC OM_$y  
accommodation party 汇票代发人 X1x#6 oi  
account balance 帐户余额；帐户结余 _ @NL;w:!  
account book 帐簿 kzQ+j8.,U  
account collected in advance 预收款项 en4k/w_  
account current book 往来帐簿 y1eWpPJa  
account of after-acquired property 事后取得的财产报告 ~*&H$6NJS  
account of defaulter 拖欠帐目 u"cV%(#  
account payable 应付帐款 *eTqVG.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D09Sg%w  
account receivable 应收帐款 ~?Qe?hB  
account receivable report 应收帐款报表 YW,tCtI0_  
account statement 结单；帐单；会计财务报表 vAF "n  
account title 帐户名称；会计科目 `!;_ho  
accountant's report 会计师报告 / |;RV"  
Accountant's Report Rules 会计师报告规则 
b7?uq9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H7&8\FNa  
Accounting Arrangements 《会计安排》 VX0 %a@ur  
accounting basis 会计基础 ~rqCN,=d  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?
4#Li~q  
Accounting Circular 《会计通告》 Eak$u>Fd8c  
accounting class 会计类别 TTX5EDCrC  
accounting date 记帐日期；会计结算日期 hc(#{]].  
accounting for money 款项核算 T"}5}6rSG  
Accounting Officer 会计主任
mUAi4N  
accounting period 会计报告期；会计期 FBe;1OU  
accounting policy 会计政策；会计方针 Tj`,Z5vy  
accounting practice 会计惯例 T?CdZc.
 
accounting principle 会计准则 Drgv`z  
accounting record 会计记录 +;(c:@>@,  
accounting report 会计报告 `t>l:<@ %  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A7Cm5>Y_S  
Accounting Society of China 中国会计学会 >UTBO|95y  
accounting statement 会计报表 $t'MSlF  
accounting system 会计制度；会计系统 !OhC/f(GBZ  
accounting transaction 会计事项；帐务交易 9rA0lqr]5  
accounting treatment 会计处理 D :4[~A  
accounting year 会计年度 T[w]o}>cW  
accretion 增值；添加 $D~0~gn~  
accrual 应计项目；应累算数目 #'nr Er <  
accrual basis 应计制；权责发生制 +/4 A  
accrual basis accounting 应计制会计；权责发生制会计 V# }!-Xj  
accrue 应累算；应计 u OmtyX  
accrued benefit 应累算利益 hlvK5Z  
accrued charges 应计费用 ) yi E@ X  
accrued cumulative preference share dividend 应累算的累积优先股股息 a_^\=&?'  
accrued expenses 应累算费用 ehGLk7@7&  
accrued interest payable 应付利息；应计未付利息 c)6m$5]  
accrued interest receivable 应收利息；应计未收利息 kUL'1!j7  
accrued right 累算权益 u"r`3P`  
accruing profit 应累算的利润 ,\W 8b-Z  
accumulated fiscal reserve 累积财政储备 > ym,{EHK  
accumulated profit 累积利润；滚存溢利 z}77Eh<  
accumulated reserve 累积储备 0I-9nuw,^;  
accumulation of surplus income 累积收益盈余 6##_%PO<m  
acquired assets 既得资产 #X+JHl  
acquisition 收购；购置；取得 T8?Ghbn  
acquisition cost 购置成本 imhwY#D  
acquisition expenses 购置费用 Di,^%  
acquisition of 100% interest 收购全部股权 pT th}JM>  
acquisition of control 取得控制权 wQ:)KjhHH  
acquisition of fixed assets 购置固定资产 y1jCg%'H  
acquisition of shell “买壳” i<C*j4qQ  
acquisition price 收购价 B{n,t}
z  
act of God 天灾 _b pP50Cu  
acting partner 执事合伙人 h 6L&\~pf  
active market 买卖活跃的市场；交投畅旺的市场；旺市 nSDMOyj+  
active partner 积极参与的合伙人 H`XUJh  
active trading 交投活跃 VD;01"#'  
actual circulation 实际流通 ozyX$tp  
actual cost 实际成本 &@X<zWg  
actual expenditure 实际开支；实际支出 Y Vt% 0  
actual income 实际入息；实际收入；实际收益 ]#iigPZ7  
actual market 现货市场 XW2b|%T  
actual price 现货价；实际价格 \Gef \  
actual profit 实际利润 r8t}TU>C  
actual quotation 实盘；实际价位；实际报价 v4a8}G  
actual year basis 按实际年度计算 '0;l]/i.  
actuals 实货 c8 )DuJ#U  
actuarial investigation 精算调查 6
$hQ35  
actuarial principle 精算原则 F> Ah0U0  
actuarial report 精算师报告
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Actuarial Society of Hong Kong 香港精算学会 O#4&8>;=  
actuarial valuation 精算师估值 u4cnE"  
actuary 精算师 >%_\;svZG  
ad referendum agreement 暂定协议；有待覆核的协定 A7{\</Z  
ad valorem duty 从价税；按值征税 RT4x\&q  
ad valorem duty system 从价税制 Uk[b|<U-`d  
ad valorem fee 从价费 SBu"3ym  
ad valorem tariff 从价关税 4!{KWL`A  
additional allowance 额外免税额 -u+vJ6EY  
additional amount for unexpired risk 未过期风险的额外款额 (!u~ CZ;  
additional assessable profit 补加应评税利润 YR\faVk  
additional assessment 补加评税 3GYw+%Z]  
additional commitment 额外承担 z  EX  
additional commitment vote 额外承担拨款 G{~J|{t\yz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %@J.{@>  
additional dependent parent allowance 供养父母额外免税额 PudS2k_Qv  
additional provision 额外拨款 fivw~z|[@  
additional stamp duty 附加印花税 6xmZXpd!  
additional tax 补加税罚款；补加税款 - a}Dp~j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k!
j5tsiR  
adjudged bankrupt 被裁定破产 dw>C@c#"  
adjudicated bankrupt 裁定破产人 n: ^ d|@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 h%na>G  
adjudication of bankruptcy 裁定破产；宣告破产 W\$`w  
adjudication of insolvency 裁定无力偿还债务 FW;?s+Uyx  
adjusted actual 经调整的实数；调整后的实数 ,$L4dF3  
adjusted current assets 经调整的流动资产；调整后的流动资产 s*KhF'fN  
adjusted figure 经调整的数字；调整后的数额 kOrZv,qFG[  
adjusted liabilities 经调整的负债；调整后的负债 wYXQlxdy  
adjusted loss 经调整的亏损；调整后的亏损 un"Gozmt5  
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 #6aW9GO  
adjusted profit 经调整的利润；调整后的利润 23eX;gL  
adjusted surplus 经调整的盈余额；调整后的盈余额 %bn jgy  
adjusted value 经调整的价值；调整后的价值 PCee<W_%YE  
adjustment 调整；修订；理算〔保险〕 dh\'<|\K  
adjustment centre 调剂中心 G^|:N[>B  
adjustment lag 调整过程的时间差距；调整时差 [ZwjOi:)  
adjustment mechanism 调整机制 wc@X.Q[  
adjustment of loss 亏损调整 WF+99?75  
adjustment process 调整过程；调整程序 |-67\p]  
adjustment range 调整幅度 MTh<|$   
administered exchange rate 受管制汇率 r EE1sy/#