[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: Kj~>&WU  
dNR7e   
A share Ａ股；甲类股份 tqff8 4  
abatement of tax 减税；减扣免税额 w/lXZg  
ABN AMRO Bank N.V. 荷兰银行 Hv[d<ylO  
above-the-line expenditure 线上项目支出；经常预算支出 pb=jvK  
above-the-line receipt 线上项目收入；经常预算收入 _7-"VoX  
ABSA Asia Limited 南非联合亚洲有限公司 n/KI"qa]9  
absolute change 绝对数值变更 D=i0e8D!+  
absolute expenditure 实际开支 8L]gQ g  
absolute guideline figure 绝对准则数字 &Iv\jhq  
absolute interest 绝对权益 ki[;ZmQqY  
absolute order of discharge 绝对破产解除令 j\XX:uU _
 
absolute profit margin 绝对利润幅度  W /~||s  
absolute value 实值；绝对值 G= r(SJq  
absolutely vested interest 绝对既得权益 H B::0l<  
absorbed cost 已吸收成本；已分摊成本 NZfo`iHAN  
absorption 吸收；分摊；合并 M!xm1-,[  
absorption rate 吸收率；摊配率；分摊率 n4ds;N3Hd  
ACB Finance Limited 亚洲商业财务有限公司 M3ecIVm8(  
acceptable form of reciprocity 合理的互惠条件 k7z(Gbzu   
acceptable rate 适当利率；适当汇率 "-0pz\a  
acceptance agreement 承兑协议 9pVf2|5hj  
acceptance for honour 参加承兑 H3 A]m~=3  
acceptor 承兑人；接受人；受票人 b9
W<1eqF  
acceptor for honour 参加承兑人 (&9DB   
accident insurance 意外保险 az:~{f*-  
Accident Insurance Association of Hong Kong 香港意外保险公会 Y(#d8o}}#  
accident insurance scheme 意外保险计划 $Nt=gSWw5  
accident year basis 意外年度基准 *@-q@5r}
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accommodation 通融；贷款 eZ8Y"i\!y  
accommodation bill 通融票据；空头票据 !7O=<  
accommodation party 汇票代发人 NPB,q& Th  
account balance 帐户余额；帐户结余 7|h3.  
account book 帐簿 SXHru Z  
account collected in advance 预收款项 R`I8Ud4=  
account current book 往来帐簿 C:tSCNH[  
account of after-acquired property 事后取得的财产报告 P+*rWJ8gQ  
account of defaulter 拖欠帐目 f^[{k {t  
account payable 应付帐款 o+if%3  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zVc7q7E  
account receivable 应收帐款 P-E'cb%ub  
account receivable report 应收帐款报表 Ovl?j&8  
account statement 结单；帐单；会计财务报表 ;y?D1o^r8W  
account title 帐户名称；会计科目 yZj}EBa  
accountant's report 会计师报告 )|{1&F1  
Accountant's Report Rules 会计师报告规则 }\`-G+i{W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1OiZNuI:E  
Accounting Arrangements 《会计安排》 p5twL  
accounting basis 会计基础 6]@|7|N>X  
accounting by Official Receiver 破产管理署署长呈交的帐目 :oon}_MdRd  
Accounting Circular 《会计通告》 }C`}wS3i  
accounting class 会计类别 Y1U"HqNl*  
accounting date 记帐日期；会计结算日期 V<~_OF  
accounting for money 款项核算 \V"PmaP\  
Accounting Officer 会计主任 RF,=bOr19  
accounting period 会计报告期；会计期 W[1f]w3  
accounting policy 会计政策；会计方针 ~kSnXJ
v  
accounting practice 会计惯例 % L %1g  
accounting principle 会计准则 lt2Nwt0bv  
accounting record 会计记录 :N+#4rtgUY  
accounting report 会计报告 +}`O^#<qLX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^?K?\  
Accounting Society of China 中国会计学会 %/6 e"o  
accounting statement 会计报表 T ,O<LFv  
accounting system 会计制度；会计系统 XW&8T"q
7  
accounting transaction 会计事项；帐务交易 {P<BJ52=  
accounting treatment 会计处理 bzj!d|T`  
accounting year 会计年度 f)AW!/  
accretion 增值；添加 7fN&Q~.  
accrual 应计项目；应累算数目 :~0^ib<v;  
accrual basis 应计制；权责发生制 R>e3@DQ~  
accrual basis accounting 应计制会计；权责发生制会计 ~-`BSR  
accrue 应累算；应计 njwR~aL`|  
accrued benefit 应累算利益 oQ-|\?{;A  
accrued charges 应计费用 y-)+I<M  
accrued cumulative preference share dividend 应累算的累积优先股股息 :m)Rmwn_  
accrued expenses 应累算费用 SqA+u/"j2  
accrued interest payable 应付利息；应计未付利息 G0 nH Z6  
accrued interest receivable 应收利息；应计未收利息 y 8d`},  
accrued right 累算权益  'QekQ];  
accruing profit 应累算的利润  +,F= -  
accumulated fiscal reserve 累积财政储备 PGv}fEH"  
accumulated profit 累积利润；滚存溢利 o trTrh  
accumulated reserve 累积储备 \@PUljU]  
accumulation of surplus income 累积收益盈余 }eDX8b8emA  
acquired assets 既得资产 :AqnWy  
acquisition 收购；购置；取得 pRxlvVt  
acquisition cost 购置成本 D $CY:@  
acquisition expenses 购置费用 .2{ C29g  
acquisition of 100% interest 收购全部股权 jB/q1vFO  
acquisition of control 取得控制权 ;qVEI/  
acquisition of fixed assets 购置固定资产 'De'(I  
acquisition of shell “买壳” `~aLSpB65  
acquisition price 收购价 N5w]2
xz!  
act of God 天灾 A^r [_dyZ  
acting partner 执事合伙人 C_^R_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J,^pt Ql  
active partner 积极参与的合伙人 Z_OqXo=  
active trading 交投活跃 VQ,\O  
actual circulation 实际流通 3]kAb`9[K2  
actual cost 实际成本 i:Z.;z$1  
actual expenditure 实际开支；实际支出 c9g\7L,Z  
actual income 实际入息；实际收入；实际收益 ^K77V$v  
actual market 现货市场 E~Up\f  
actual price 现货价；实际价格 YZ%f7BUk  
actual profit 实际利润 p3A-WK|NX  
actual quotation 实盘；实际价位；实际报价 Y
I),q.3X~  
actual year basis 按实际年度计算 bU4+PA@$  
actuals 实货 9 K /  
actuarial investigation 精算调查 IrwF B  
actuarial principle 精算原则 J*lYH]s  
actuarial report 精算师报告
ZV<y=F*~f  
Actuarial Society of Hong Kong 香港精算学会 *}iT6OJ  
actuarial valuation 精算师估值 jf)JPa_  
actuary 精算师 u,SX`6%  
ad referendum agreement 暂定协议；有待覆核的协定 U5ud?z()OA  
ad valorem duty 从价税；按值征税 pii Q  
ad valorem duty system 从价税制 8JFkeU%yO  
ad valorem fee 从价费 Q-dHR i
  
ad valorem tariff 从价关税 {8bY7NH|  
additional allowance 额外免税额 bd 1J#V]  
additional amount for unexpired risk 未过期风险的额外款额 Mn\B\  
additional assessable profit 补加应评税利润 E~g}DKs_5  
additional assessment 补加评税 2,e|,N"zN  
additional commitment 额外承担 h9n<ped`A;  
additional commitment vote 额外承担拨款 lSbM)gL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /h.3<HI."*  
additional dependent parent allowance 供养父母额外免税额 9B ;Sk]y  
additional provision 额外拨款 pu)9"Ad[ G  
additional stamp duty 附加印花税 cSs
/XJZ  
additional tax 补加税罚款；补加税款 }9Dv\"
t5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 tAu|8aL  
adjudged bankrupt 被裁定破产 Z-p^3t'{  
adjudicated bankrupt 裁定破产人 Lp]C![\>U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0?L$)T-B  
adjudication of bankruptcy 裁定破产；宣告破产 nu9k{owB T  
adjudication of insolvency 裁定无力偿还债务 ZE(RvPW  
adjusted actual 经调整的实数；调整后的实数 O>F .Wf5g  
adjusted current assets 经调整的流动资产；调整后的流动资产 &fy8,}  
adjusted figure 经调整的数字；调整后的数额 v ls> 6h  
adjusted liabilities 经调整的负债；调整后的负债 oD}FJvV  
adjusted loss 经调整的亏损；调整后的亏损 v*]Xur6e}  
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 fu "z%h]   
adjusted profit 经调整的利润；调整后的利润 I/-w65J]  
adjusted surplus 经调整的盈余额；调整后的盈余额 "u]Fl+c  
adjusted value 经调整的价值；调整后的价值 %C][E^9  
adjustment 调整；修订；理算〔保险〕 %Kfa|&'zV  
adjustment centre 调剂中心 i\z0{;f|GX  
adjustment lag 调整过程的时间差距；调整时差 (X7yNIPfA  
adjustment mechanism 调整机制 ~u`! Gi  
adjustment of loss 亏损调整 !<PTsk F  
adjustment process 调整过程；调整程序 IguG03:.N  
adjustment range 调整幅度 :3*oAh8|  
administered exchange rate 受管制汇率 Cwa0!y5%