[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: 09M;}4ev&7  
@D`zKYwX1  
A share Ａ股；甲类股份 N$?cX(|7  
abatement of tax 减税；减扣免税额
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ABN AMRO Bank N.V. 荷兰银行 zvv:dC/p<  
above-the-line expenditure 线上项目支出；经常预算支出
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above-the-line receipt 线上项目收入；经常预算收入 {F*N=p
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ABSA Asia Limited 南非联合亚洲有限公司 *.y'(tj[  
absolute change 绝对数值变更 IKvBf'%-  
absolute expenditure 实际开支 4lc)&  
absolute guideline figure 绝对准则数字 gvli%9n  
absolute interest 绝对权益 }\v^+scD  
absolute order of discharge 绝对破产解除令 }wt%1v-10U  
absolute profit margin 绝对利润幅度 |U[y_Y\a  
absolute value 实值；绝对值 dhRJg"vrQ  
absolutely vested interest 绝对既得权益 +I|8Q|^SD  
absorbed cost 已吸收成本；已分摊成本 Ri:p8  
absorption 吸收；分摊；合并 o%(bQV-T  
absorption rate 吸收率；摊配率；分摊率 (0*v*kYdL+  
ACB Finance Limited 亚洲商业财务有限公司 2]jPv0u  
acceptable form of reciprocity 合理的互惠条件 RagiV6c  
acceptable rate 适当利率；适当汇率 coQ[@vu  
acceptance agreement 承兑协议 `rWB`q|i<  
acceptance for honour 参加承兑 ((3t:  
acceptor 承兑人；接受人；受票人 snk$^  
acceptor for honour 参加承兑人 s*,cF6  
accident insurance 意外保险 _=`x])mM  
Accident Insurance Association of Hong Kong 香港意外保险公会 AfWl6a?T8:  
accident insurance scheme 意外保险计划 Ph7pd  
accident year basis 意外年度基准 l^ 4OC
 
accommodation 通融；贷款 =xEk7'W6k  
accommodation bill 通融票据；空头票据 Mps *}9  
accommodation party 汇票代发人 O OlTrLL  
account balance 帐户余额；帐户结余 0*(K DDv  
account book 帐簿 q G;-o)h  
account collected in advance 预收款项 jOv"<  
account current book 往来帐簿 5]"BRn1*  
account of after-acquired property 事后取得的财产报告 2tr :xi@  
account of defaulter 拖欠帐目 +802`eax  
account payable 应付帐款 9EgP9up{6!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 N2~$rpU3  
account receivable 应收帐款 '_Wt}{h  
account receivable report 应收帐款报表 D?u`  
account statement 结单；帐单；会计财务报表 ]UUI~sFE  
account title 帐户名称；会计科目 ?M&4pO&Y  
accountant's report 会计师报告 _%IqjJO{=r  
Accountant's Report Rules 会计师报告规则 dXP6"V@i I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]xq::a{Oy  
Accounting Arrangements 《会计安排》 OAok  
accounting basis 会计基础 J9@}DB  
accounting by Official Receiver 破产管理署署长呈交的帐目 !P|5#.eC  
Accounting Circular 《会计通告》 1k>naf~O  
accounting class 会计类别 g37q/nEv  
accounting date 记帐日期；会计结算日期 R`He^  
accounting for money 款项核算 F!CAitxd  
Accounting Officer 会计主任 @%B4;c  
accounting period 会计报告期；会计期 {'IFWD.5  
accounting policy 会计政策；会计方针 W(k:Pl#  
accounting practice 会计惯例 Z\!rH"8
 
accounting principle 会计准则 XV2=8#R  
accounting record 会计记录 :HZ;Po   
accounting report 会计报告 +Jw{qQR/*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gB+ G'I  
Accounting Society of China 中国会计学会 rA#s  
accounting statement 会计报表 p37|zX  
accounting system 会计制度；会计系统 wW()Zy0)  
accounting transaction 会计事项；帐务交易 :V
FTVmr  
accounting treatment 会计处理 }J;~P 9Y  
accounting year 会计年度 _<u;4RO(s  
accretion 增值；添加 A9n41,h  
accrual 应计项目；应累算数目 v |i
fI  
accrual basis 应计制；权责发生制 =jUnM>23  
accrual basis accounting 应计制会计；权责发生制会计 6^ik|k|  
accrue 应累算；应计 [aNhP;<  
accrued benefit 应累算利益 n!?r }n8  
accrued charges 应计费用 HXP;0B%4  
accrued cumulative preference share dividend 应累算的累积优先股股息 c(:Oyba  
accrued expenses 应累算费用 $NCm;0\B|  
accrued interest payable 应付利息；应计未付利息 PSEWL6=]N  
accrued interest receivable 应收利息；应计未收利息 S>EDL  
accrued right 累算权益 86{ZFtv  
accruing profit 应累算的利润 _FFv#R*4  
accumulated fiscal reserve 累积财政储备 ]-EN/V  
accumulated profit 累积利润；滚存溢利 5Jd` ^U  
accumulated reserve 累积储备 <{ #<5 8  
accumulation of surplus income 累积收益盈余 vrO
%XvXW  
acquired assets 既得资产 w06gY  
acquisition 收购；购置；取得 t[q3{-  
acquisition cost 购置成本 a|z1
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acquisition expenses 购置费用 s[Gswd  
acquisition of 100% interest 收购全部股权 PHl4 vh#E!  
acquisition of control 取得控制权 0lf"w@/  
acquisition of fixed assets 购置固定资产 9/Wn!Ld  
acquisition of shell “买壳” e#m1 X6$.e  
acquisition price 收购价 VwC4QK,d;  
act of God 天灾 "MTq{f2?  
acting partner 执事合伙人 q06@SD$   
active market 买卖活跃的市场；交投畅旺的市场；旺市 /gX%ABmS  
active partner 积极参与的合伙人 7H?!RYrx  
active trading 交投活跃 ]]3Q*bq4  
actual circulation 实际流通 5IO3 %p?  
actual cost 实际成本 Hq-v@@0 *  
actual expenditure 实际开支；实际支出 th90O|;  
actual income 实际入息；实际收入；实际收益 \aB&{`iG  
actual market 现货市场 @QX4 \  
actual price 现货价；实际价格 N&,"kRFFo  
actual profit 实际利润 $WJy?_c
 
actual quotation 实盘；实际价位；实际报价 Pd
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actual year basis 按实际年度计算 6<+8}`@B>G  
actuals 实货 G-sa L*  
actuarial investigation 精算调查 H<{*ub4'L*  
actuarial principle 精算原则 b2W;|  
actuarial report 精算师报告 Lm.Ik
}Gli  
Actuarial Society of Hong Kong 香港精算学会 3} l;  
actuarial valuation 精算师估值 Mi;Tn;3er  
actuary 精算师 #-A5 Z;TD.  
ad referendum agreement 暂定协议；有待覆核的协定 h4hd<,  
ad valorem duty 从价税；按值征税 vo.EM1x  
ad valorem duty system 从价税制 5%#i79z&B  
ad valorem fee 从价费  @}Pw0vC  
ad valorem tariff 从价关税 }0krSzcn#,  
additional allowance 额外免税额 |})rt5|f1!  
additional amount for unexpired risk 未过期风险的额外款额 75PS^5T,  
additional assessable profit 补加应评税利润 "hfw9Qm  
additional assessment 补加评税 pM,#wYL  
additional commitment 额外承担 k:W=5{[  
additional commitment vote 额外承担拨款 _5
Bu [I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :> x:(K  
additional dependent parent allowance 供养父母额外免税额 J511AoQ{R  
additional provision 额外拨款 &,F elB0*  
additional stamp duty 附加印花税 ~LSy7$rz  
additional tax 补加税罚款；补加税款 W0+u)gDDz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zabw!@]  
adjudged bankrupt 被裁定破产 >&g2 IvDS  
adjudicated bankrupt 裁定破产人 m2wp m_vV#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +)% ,G@-`  
adjudication of bankruptcy 裁定破产；宣告破产 *:k~g].Iz  
adjudication of insolvency 裁定无力偿还债务 ,Z >JvTnH  
adjusted actual 经调整的实数；调整后的实数 [+yG DMLs  
adjusted current assets 经调整的流动资产；调整后的流动资产 bW}b<(y  
adjusted figure 经调整的数字；调整后的数额 |:{g?4Mi  
adjusted liabilities 经调整的负债；调整后的负债 EC0zH#N  
adjusted loss 经调整的亏损；调整后的亏损 3@%BA(
M  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 .`b4h"g:  
adjusted profit 经调整的利润；调整后的利润 .Y dr[  
adjusted surplus 经调整的盈余额；调整后的盈余额 :A,O(   
adjusted value 经调整的价值；调整后的价值 ^V_ku@DY  
adjustment 调整；修订；理算〔保险〕 USH@:c#t  
adjustment centre 调剂中心 9T?~$XlX  
adjustment lag 调整过程的时间差距；调整时差 %-T}s`Z  
adjustment mechanism 调整机制 `4se7{'UK`  
adjustment of loss 亏损调整
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adjustment process 调整过程；调整程序 &IIJKn|_  
adjustment range 调整幅度 J{aQ1)  
administered exchange rate 受管制汇率 xzuPie\