[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: y]imZ4{/  
IB<d  
A share Ａ股；甲类股份 M;NX:mX9  
abatement of tax 减税；减扣免税额 r/sNrB1U"y  
ABN AMRO Bank N.V. 荷兰银行 p7Cs.2>M>S  
above-the-line expenditure 线上项目支出；经常预算支出 7KPwQ?SjT  
above-the-line receipt 线上项目收入；经常预算收入 YP9^Bp{0  
ABSA Asia Limited 南非联合亚洲有限公司 .2pK.$.  
absolute change 绝对数值变更 2%>FR4a  
absolute expenditure 实际开支 -+5>|N#  
absolute guideline figure 绝对准则数字 Tr|JYLwF
 
absolute interest 绝对权益 P$sxr  
absolute order of discharge 绝对破产解除令 AEuG v}#  
absolute profit margin 绝对利润幅度 iUwzs&frd  
absolute value 实值；绝对值 ':}\4j&{E  
absolutely vested interest 绝对既得权益 2Hdu:"j  
absorbed cost 已吸收成本；已分摊成本 $|@ r!/W  
absorption 吸收；分摊；合并 bfO=;S
]b!  
absorption rate 吸收率；摊配率；分摊率 mt`.6Xz~  
ACB Finance Limited 亚洲商业财务有限公司 &?vgP!d&M  
acceptable form of reciprocity 合理的互惠条件 H1T.(M/"  
acceptable rate 适当利率；适当汇率 nd(S3rct&  
acceptance agreement 承兑协议 - DCbko  
acceptance for honour 参加承兑 V,9cl,z+  
acceptor 承兑人；接受人；受票人 r
bQR,Nf2x  
acceptor for honour 参加承兑人 bi:8(Q$w:`  
accident insurance 意外保险 J=L5=G7(  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]HdCt3X  
accident insurance scheme 意外保险计划 KU;9}!#  
accident year basis 意外年度基准 _FEFx  
accommodation 通融；贷款 SzRmF1<  
accommodation bill 通融票据；空头票据 v@Ox:wl>  
accommodation party 汇票代发人 SB7c.H,  
account balance 帐户余额；帐户结余 mqJ_W[y7  
account book 帐簿 <1%$Vq  
account collected in advance 预收款项 `-&K~^-cH  
account current book 往来帐簿 5PW^j\G-f  
account of after-acquired property 事后取得的财产报告 *'X3z@R  
account of defaulter 拖欠帐目 `W-Fssu  
account payable 应付帐款 @P"p+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 L+QLLcS~EM  
account receivable 应收帐款 #[a*rD%m  
account receivable report 应收帐款报表 Q,9oKg  
account statement 结单；帐单；会计财务报表 D6^6}1WI  
account title 帐户名称；会计科目 i  LAscb  
accountant's report 会计师报告 X7wKy(g  
Accountant's Report Rules 会计师报告规则
W%)Y#C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _2nx^E(pd  
Accounting Arrangements 《会计安排》 'QIqBU'~  
accounting basis 会计基础 g ci   
accounting by Official Receiver 破产管理署署长呈交的帐目 !a<ng&H^U  
Accounting Circular 《会计通告》 wf$s*|z  
accounting class 会计类别 HmwT~  
accounting date 记帐日期；会计结算日期 m`_ONm'T&  
accounting for money 款项核算 j5ve2LiFV%  
Accounting Officer 会计主任 >*n0n!vF  
accounting period 会计报告期；会计期 XrPfotj1  
accounting policy 会计政策；会计方针 T#)P`q  
accounting practice 会计惯例 3Y~>qGQwh  
accounting principle 会计准则 /=, nGk>  
accounting record 会计记录 :eg4z )  
accounting report 会计报告 JG,%qFlk  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U?=Dg1  
Accounting Society of China 中国会计学会 63A.@mL  
accounting statement 会计报表 ((I%'  
accounting system 会计制度；会计系统 L:
8q8i  
accounting transaction 会计事项；帐务交易 V_:&S2j  
accounting treatment 会计处理 (~en (  
accounting year 会计年度 5Dl/aHb  
accretion 增值；添加 Tqk\XILG N  
accrual 应计项目；应累算数目 F/A|(AH'  
accrual basis 应计制；权责发生制 ${)b[22":  
accrual basis accounting 应计制会计；权责发生制会计 L^Fy#p
 
accrue 应累算；应计 /SrAW`;"  
accrued benefit 应累算利益 9I/N4sou  
accrued charges 应计费用 5^KWCS7@  
accrued cumulative preference share dividend 应累算的累积优先股股息 d:{O\   
accrued expenses 应累算费用 @fV9 S"TcM  
accrued interest payable 应付利息；应计未付利息 !L8#@BjU  
accrued interest receivable 应收利息；应计未收利息 |a%Tp3Q~  
accrued right 累算权益 5BJmA2L  
accruing profit 应累算的利润 2[;_d;oB@  
accumulated fiscal reserve 累积财政储备 o+9j?|M  
accumulated profit 累积利润；滚存溢利 6i*sm.SDw  
accumulated reserve 累积储备 sse.*75U  
accumulation of surplus income 累积收益盈余 -S+zmo8  
acquired assets 既得资产 %!L9)(}"  
acquisition 收购；购置；取得  65m"J'  
acquisition cost 购置成本 =kqt  
acquisition expenses 购置费用 `V3Fx{  
acquisition of 100% interest 收购全部股权 Rx|;=-8zg  
acquisition of control 取得控制权 jZ3fKyp#
 
acquisition of fixed assets 购置固定资产 [66!bM&  
acquisition of shell “买壳” &yol_%C  
acquisition price 收购价 W8!Qv8rf  
act of God 天灾 Lu0x (/  
acting partner 执事合伙人 zkdetrR  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (2 a`XwR  
active partner 积极参与的合伙人 Z*2Vpnqh\  
active trading 交投活跃 w8D"CwS1Rx  
actual circulation 实际流通 IyPnp&_  
actual cost 实际成本 >6pf$0  
actual expenditure 实际开支；实际支出 =4!e&o  
actual income 实际入息；实际收入；实际收益 50C  
actual market 现货市场 <1COZ)  
actual price 现货价；实际价格 tlt*fH$.  
actual profit 实际利润 "2T#M O/  
actual quotation 实盘；实际价位；实际报价 @jlw_ob2g  
actual year basis 按实际年度计算 u=_mvN  
actuals 实货 Ji 0 tQV  
actuarial investigation 精算调查 Vl!6W@g  
actuarial principle 精算原则 t>B;w14  
actuarial report 精算师报告 }Ys>(w  
Actuarial Society of Hong Kong 香港精算学会 BFJnV.0M!  
actuarial valuation 精算师估值 lo!+f"7ym\  
actuary 精算师 RlDn0s  
ad referendum agreement 暂定协议；有待覆核的协定 .%C|+#
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ad valorem duty 从价税；按值征税 (DP &B%Sf  
ad valorem duty system 从价税制 mju>>
\9  
ad valorem fee 从价费 R n* L  
ad valorem tariff 从价关税 QW~1%`  
additional allowance 额外免税额 NS6:yX,/  
additional amount for unexpired risk 未过期风险的额外款额 qc~iQSI  
additional assessable profit 补加应评税利润 @[
i4^  
additional assessment 补加评税 az|N-?u  
additional commitment 额外承担 =6|&Jt  
additional commitment vote 额外承担拨款 N<KS(@v y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +V^;.P</  
additional dependent parent allowance 供养父母额外免税额 h.s+) fl\  
additional provision 额外拨款 fLm*1S|%\  
additional stamp duty 附加印花税 E'.7xDN  
additional tax 补加税罚款；补加税款 Yr=Y@~ XL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 f &wb  
adjudged bankrupt 被裁定破产 JOim3(5?s  
adjudicated bankrupt 裁定破产人 }:*]aL<7_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y.ToIka{  
adjudication of bankruptcy 裁定破产；宣告破产 {Z5nGG  
adjudication of insolvency 裁定无力偿还债务 W#C*5@8  
adjusted actual 经调整的实数；调整后的实数 Y~E`
9  
adjusted current assets 经调整的流动资产；调整后的流动资产 h_IDO%  
adjusted figure 经调整的数字；调整后的数额 4^OY C  
adjusted liabilities 经调整的负债；调整后的负债 >q1L2',pK  
adjusted loss 经调整的亏损；调整后的亏损 WPG(@zD  
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 7y@P a&^8  
adjusted profit 经调整的利润；调整后的利润 {9aE5kR  
adjusted surplus 经调整的盈余额；调整后的盈余额 6ez<g Uf  
adjusted value 经调整的价值；调整后的价值 P&e\)Z|  
adjustment 调整；修订；理算〔保险〕 n%s ]30Xs  
adjustment centre 调剂中心 ^7KH _t8
 
adjustment lag 调整过程的时间差距；调整时差 a1y-3z  
adjustment mechanism 调整机制 t; {F%9j{  
adjustment of loss 亏损调整 ^vO+
(p  
adjustment process 调整过程；调整程序 &wE%<"aRAl  
adjustment range 调整幅度 &<U0ZvrsH  
administered exchange rate 受管制汇率 q,eVjt F