[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: p~h=]o'i  
DT #1
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A share Ａ股；甲类股份 G?)vqmJ%  
abatement of tax 减税；减扣免税额 NIDK:qdR  
ABN AMRO Bank N.V. 荷兰银行 oy!W$ ?6  
above-the-line expenditure 线上项目支出；经常预算支出 E+$vIYq:W  
above-the-line receipt 线上项目收入；经常预算收入 Sd.i1w&  
ABSA Asia Limited 南非联合亚洲有限公司 ,TD@s$2x  
absolute change 绝对数值变更 XF1x*zc  
absolute expenditure 实际开支 o<e AZ  
absolute guideline figure 绝对准则数字 s> JmLtT  
absolute interest 绝对权益 m,3?*0BMp=  
absolute order of discharge 绝对破产解除令 ZD1UMB0$4  
absolute profit margin 绝对利润幅度 ;JpU4W2/  
absolute value 实值；绝对值 7-+X -Y?  
absolutely vested interest 绝对既得权益 /<Cl\q2 A  
absorbed cost 已吸收成本；已分摊成本 @`U78)]  
absorption 吸收；分摊；合并 &yzC\XdA  
absorption rate 吸收率；摊配率；分摊率 __""!Yz  
ACB Finance Limited 亚洲商业财务有限公司 F;jl0)fBR=  
acceptable form of reciprocity 合理的互惠条件 _;J
7#j~}  
acceptable rate 适当利率；适当汇率 VAc-RaA  
acceptance agreement 承兑协议 @B$ Y`eK\  
acceptance for honour 参加承兑 m
q~7v1kw  
acceptor 承兑人；接受人；受票人 xaWd \]UF  
acceptor for honour 参加承兑人 4E:HO\  
accident insurance 意外保险 h2+vl@X  
Accident Insurance Association of Hong Kong 香港意外保险公会 'DlY8rEGP  
accident insurance scheme 意外保险计划 )`Tny]M  
accident year basis 意外年度基准 p^+k:E>U  
accommodation 通融；贷款 ^;GJ7y&,d  
accommodation bill 通融票据；空头票据 :L`  
accommodation party 汇票代发人 qg
w:Q  
account balance 帐户余额；帐户结余 HE+y1f]  
account book 帐簿 H$Fz{[[u  
account collected in advance 预收款项 -MoI{3a  
account current book 往来帐簿 zT0rvz1),M  
account of after-acquired property 事后取得的财产报告 Ul OoMGg  
account of defaulter 拖欠帐目 gOa'o<  
account payable 应付帐款  N\DEY]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =35^k-VS  
account receivable 应收帐款 F<X)eO]tk  
account receivable report 应收帐款报表 !l@IG  C  
account statement 结单；帐单；会计财务报表 DqrS5!C  
account title 帐户名称；会计科目 5)o-$1s A  
accountant's report 会计师报告 t/HMJ  
Accountant's Report Rules 会计师报告规则 MuYr?1<q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K9}ppgL'$  
Accounting Arrangements 《会计安排》 +Tde#T&[  
accounting basis 会计基础 "$PbpY  
accounting by Official Receiver 破产管理署署长呈交的帐目 `DO`c>>K  
Accounting Circular 《会计通告》 7Q} P}9n  
accounting class 会计类别 W'rft@J$  
accounting date 记帐日期；会计结算日期  =w0Rq~  
accounting for money 款项核算 k}l5v)m  
Accounting Officer 会计主任 a3ve%b  
accounting period 会计报告期；会计期 ow]S 3[07  
accounting policy 会计政策；会计方针 }m/aigA[1  
accounting practice 会计惯例 iN5~@8jAzz  
accounting principle 会计准则 e`'O!  
accounting record 会计记录 ?s#DD,  
accounting report 会计报告 &CF74AN#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ps7(4%  
Accounting Society of China 中国会计学会 j% !   
accounting statement 会计报表 m!a<\0^  
accounting system 会计制度；会计系统 w<&Nn`V  
accounting transaction 会计事项；帐务交易 ]3xnq<
  
accounting treatment 会计处理 " lx}.  
accounting year 会计年度 fyT:I6*  
accretion 增值；添加 ,d<wEB?\`  
accrual 应计项目；应累算数目 . [+ObF9=  
accrual basis 应计制；权责发生制 oHB51< }  
accrual basis accounting 应计制会计；权责发生制会计 $}2m%$vJO  
accrue 应累算；应计 AF ZHS\  
accrued benefit 应累算利益 Wk$[;>NU3  
accrued charges 应计费用 x "]%q^x  
accrued cumulative preference share dividend 应累算的累积优先股股息 :,y V?E6]  
accrued expenses 应累算费用 PDvqA{  
accrued interest payable 应付利息；应计未付利息 2sjV*\Udf  
accrued interest receivable 应收利息；应计未收利息 :)t1>y>3  
accrued right 累算权益 V/$qD  
accruing profit 应累算的利润 bw9a@X  
accumulated fiscal reserve 累积财政储备 1Jc-hrN-  
accumulated profit 累积利润；滚存溢利 Yq4_ss'nB  
accumulated reserve 累积储备 6gY5v@!w  
accumulation of surplus income 累积收益盈余 ueZ`+g~gg  
acquired assets 既得资产 0!o&=Qh  
acquisition 收购；购置；取得 9yajtR  
acquisition cost 购置成本 ~EW (2B{u  
acquisition expenses 购置费用 0XSZ3dY&+  
acquisition of 100% interest 收购全部股权 U%"c@%B0  
acquisition of control 取得控制权 X8<<;?L  
acquisition of fixed assets 购置固定资产 j!iimdq  
acquisition of shell “买壳” &Ph@uZ\  
acquisition price 收购价 -uqJ~gD  
act of God 天灾 c_x6FoE;L  
acting partner 执事合伙人 <w+K$WE {  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ui@Q&%b  
active partner 积极参与的合伙人 *5hg}[n2  
active trading 交投活跃 {jcrTjmxe  
actual circulation 实际流通 UMpC2)5  
actual cost 实际成本 ~A}"s-Kq5  
actual expenditure 实际开支；实际支出 -wvrc3F  
actual income 实际入息；实际收入；实际收益 PZKKbg2S  
actual market 现货市场 c>:}~.~T  
actual price 现货价；实际价格 0qnToV;  
actual profit 实际利润 zK(9k0+s  
actual quotation 实盘；实际价位；实际报价 }=?kf3k  
actual year basis 按实际年度计算 Dh BUMDoB  
actuals 实货 K:c5Yq^  
actuarial investigation 精算调查 +IK~a9t  
actuarial principle 精算原则 ",(-AU!a)h  
actuarial report 精算师报告 qi;@A-cq  
Actuarial Society of Hong Kong 香港精算学会 q%bNT  
actuarial valuation 精算师估值 F +D2 xN@  
actuary 精算师 m!er"0  
ad referendum agreement 暂定协议；有待覆核的协定 vK!,vKa.  
ad valorem duty 从价税；按值征税 aU<0<Dx  
ad valorem duty system 从价税制 =&U JFu  
ad valorem fee 从价费 $T8Ni!#/C  
ad valorem tariff 从价关税 m%m/#\J E  
additional allowance 额外免税额 A 7'dD$9  
additional amount for unexpired risk 未过期风险的额外款额 ah>;wW!6/  
additional assessable profit 补加应评税利润 ;}#t
m9S;  
additional assessment 补加评税 "pa5+N&2-  
additional commitment 额外承担 lRi-?I|~9  
additional commitment vote 额外承担拨款 J Xo_l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  j/TsHJ=  
additional dependent parent allowance 供养父母额外免税额 _&FcHwRy  
additional provision 额外拨款 (~?P7RnU%  
additional stamp duty 附加印花税 ,}2M'DSWa  
additional tax 补加税罚款；补加税款 2P`hdg  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 KV k 36;$  
adjudged bankrupt 被裁定破产 +_|M*%  
adjudicated bankrupt 裁定破产人 IVzJ|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~e@QJ=r  
adjudication of bankruptcy 裁定破产；宣告破产 U;Se'*5xv  
adjudication of insolvency 裁定无力偿还债务 3Ew- Ia%A  
adjusted actual 经调整的实数；调整后的实数 RWP`#(&/&  
adjusted current assets 经调整的流动资产；调整后的流动资产 !lG5BOJM  
adjusted figure 经调整的数字；调整后的数额 H2 5Mx>|d  
adjusted liabilities 经调整的负债；调整后的负债 {wih)XNY  
adjusted loss 经调整的亏损；调整后的亏损 w6+X{  
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 vg&Dr  
adjusted profit 经调整的利润；调整后的利润 ~=aD*v<3d  
adjusted surplus 经调整的盈余额；调整后的盈余额 K{B[(](  
adjusted value 经调整的价值；调整后的价值 ..UmbJJ.u  
adjustment 调整；修订；理算〔保险〕 lsU|xOB  
adjustment centre 调剂中心 GM%%7^uE  
adjustment lag 调整过程的时间差距；调整时差 "1$OPt5  
adjustment mechanism 调整机制 G4{ zt3{  
adjustment of loss 亏损调整 4`)`%R$  
adjustment process 调整过程；调整程序 wo5"f}vd#  
adjustment range 调整幅度 dX-{75o5P  
administered exchange rate 受管制汇率 wqx@/--E(