[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: Ltw7b  
nc~d*K\!  
A share Ａ股；甲类股份 [J`G`s !  
abatement of tax 减税；减扣免税额 Zsogx}i-  
ABN AMRO Bank N.V. 荷兰银行 3R*@m  
above-the-line expenditure 线上项目支出；经常预算支出 PoJyWC  
above-the-line receipt 线上项目收入；经常预算收入 5ecz'eA%  
ABSA Asia Limited 南非联合亚洲有限公司 W~F/ZrT3A  
absolute change 绝对数值变更 1hyah.i]Y  
absolute expenditure 实际开支 ws?s  
absolute guideline figure 绝对准则数字 xUpb1R  
absolute interest 绝对权益 "V0:Lq  
absolute order of discharge 绝对破产解除令 3x0wk9lND  
absolute profit margin 绝对利润幅度 #6jwCEo=V  
absolute value 实值；绝对值 kV3j}C"  
absolutely vested interest 绝对既得权益 S1`0d9ds#  
absorbed cost 已吸收成本；已分摊成本 .K1
E1Z_  
absorption 吸收；分摊；合并 xg^^@o  
absorption rate 吸收率；摊配率；分摊率 ?1:/ 6  
ACB Finance Limited 亚洲商业财务有限公司 9sjW  
acceptable form of reciprocity 合理的互惠条件 nE0~Y2  
acceptable rate 适当利率；适当汇率 (y=o]Vy  
acceptance agreement 承兑协议 50aWFJYw  
acceptance for honour 参加承兑 W+ '}O<  
acceptor 承兑人；接受人；受票人 ]3,.g)U*m  
acceptor for honour 参加承兑人 F6c[v|
3  
accident insurance 意外保险 +7<>x-+  
Accident Insurance Association of Hong Kong 香港意外保险公会 y6Epi|8  
accident insurance scheme 意外保险计划 0o$HC86w  
accident year basis 意外年度基准 j~S!!Z]  
accommodation 通融；贷款 , ."(Gp  
accommodation bill 通融票据；空头票据 *\:_o5o%[T  
accommodation party 汇票代发人 5
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account balance 帐户余额；帐户结余 .S'fM]_#  
account book 帐簿 kqvJ&7  
account collected in advance 预收款项 0 ;_wAk  
account current book 往来帐簿 9>&tMq  
account of after-acquired property 事后取得的财产报告
hAr[atu87  
account of defaulter 拖欠帐目 N3yB1_   
account payable 应付帐款 tP Efz+1N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sMS9!{A  
account receivable 应收帐款 $jed{N7Y  
account receivable report 应收帐款报表 QS [B  
account statement 结单；帐单；会计财务报表 BZ;}ROmqk  
account title 帐户名称；会计科目 +#uNQ`1v  
accountant's report 会计师报告 7{^4 x#NO  
Accountant's Report Rules 会计师报告规则 n*i'vtQ8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9^QYuf3O  
Accounting Arrangements 《会计安排》 yEUNkZ5^  
accounting basis 会计基础 }\939Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 zRy5,,i5=[  
Accounting Circular 《会计通告》 RQpIBsj  
accounting class 会计类别 +8)]m<  
accounting date 记帐日期；会计结算日期 X`3vSCn  
accounting for money 款项核算 [Ql?Y$QB`4  
Accounting Officer 会计主任 ,M@m4bx  
accounting period 会计报告期；会计期 \l]pe|0EW  
accounting policy 会计政策；会计方针 V4eng "  
accounting practice 会计惯例 ,|.*,  
accounting principle 会计准则 s"=F^#  
accounting record 会计记录 |J<pLz  
accounting report 会计报告 9]L!.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g|._n  
Accounting Society of China 中国会计学会 sUbz)BS#.  
accounting statement 会计报表 HZDaV&)@  
accounting system 会计制度；会计系统 B)"#/@!bHH  
accounting transaction 会计事项；帐务交易 WS1&3mOd  
accounting treatment 会计处理 Sj0 ucnuHi  
accounting year 会计年度 sWsG,v_  
accretion 增值；添加 Oj"pj:fB  
accrual 应计项目；应累算数目 gVa+.x]  
accrual basis 应计制；权责发生制 f3zfRhkIk  
accrual basis accounting 应计制会计；权责发生制会计 5BU%%fBJ.  
accrue 应累算；应计
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accrued benefit 应累算利益 N[,VSO&  
accrued charges 应计费用 UH 47e  
accrued cumulative preference share dividend 应累算的累积优先股股息 )l#%.Z9  
accrued expenses 应累算费用 \ W 'i0+  
accrued interest payable 应付利息；应计未付利息 @.Z
[M  
accrued interest receivable 应收利息；应计未收利息 H~?*KcZ 0\  
accrued right 累算权益 `;5VH]V  
accruing profit 应累算的利润
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accumulated fiscal reserve 累积财政储备 FQk_#BkK  
accumulated profit 累积利润；滚存溢利 "ep`  
accumulated reserve 累积储备 FJa[ToZ4+  
accumulation of surplus income 累积收益盈余 <JL\?)} n  
acquired assets 既得资产 )IFl 0<d  
acquisition 收购；购置；取得 I|g@
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acquisition cost 购置成本 NK7H,V}T  
acquisition expenses 购置费用 Uz6{>OCvk|  
acquisition of 100% interest 收购全部股权 E!zd(  
acquisition of control 取得控制权 ( zn_8s  
acquisition of fixed assets 购置固定资产 r,2Xu  
acquisition of shell “买壳” q_<*esZ,  
acquisition price 收购价 t7um [  
act of God 天灾  xFBh?  
acting partner 执事合伙人 MAE7A"la  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +{,N X  
active partner 积极参与的合伙人 ku/\16E/k  
active trading 交投活跃 Sf  024  
actual circulation 实际流通 3>-[B`dD(  
actual cost 实际成本 ;cv.f>Cm  
actual expenditure 实际开支；实际支出 Z/2,al\  
actual income 实际入息；实际收入；实际收益 I
ajD;V
  
actual market 现货市场 ,|T*|2Gm  
actual price 现货价；实际价格 MU_!&(X_  
actual profit 实际利润 ?^%YRB&  
actual quotation 实盘；实际价位；实际报价 = n+q_.A  
actual year basis 按实际年度计算 wGEWr2$  
actuals 实货 /=8O&1=D  
actuarial investigation 精算调查 *QbM*oH  
actuarial principle 精算原则 \%s PNw=e  
actuarial report 精算师报告 L;/9L[s,  
Actuarial Society of Hong Kong 香港精算学会 :3f-9aRC!  
actuarial valuation 精算师估值 T;i?w  
actuary 精算师 ]3n, AHA  
ad referendum agreement 暂定协议；有待覆核的协定 BZovtm3 E  
ad valorem duty 从价税；按值征税 +7|  [b  
ad valorem duty system 从价税制 f ,tW_g  
ad valorem fee 从价费 h&)fu{   
ad valorem tariff 从价关税 9@:BK;Fi  
additional allowance 额外免税额 $ q%mu  
additional amount for unexpired risk 未过期风险的额外款额 =nJ{$%L\x,  
additional assessable profit 补加应评税利润 <RhOjZgyZ  
additional assessment 补加评税 Yo>`h2C4  
additional commitment 额外承担 =WIE>*3[  
additional commitment vote 额外承担拨款 iI3v[S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >vUB%OLyP  
additional dependent parent allowance 供养父母额外免税额 FoE|Js  
additional provision 额外拨款 u@<Pu@?xm  
additional stamp duty 附加印花税 yC0C`oC  
additional tax 补加税罚款；补加税款 sW }<zGYd  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `_|aeoK_  
adjudged bankrupt 被裁定破产 :1:3Svb<Y  
adjudicated bankrupt 裁定破产人 ?nQ_w0j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }1 $hxfb  
adjudication of bankruptcy 裁定破产；宣告破产 ARPKzF`Wq  
adjudication of insolvency 裁定无力偿还债务 %1Yz'AiW[  
adjusted actual 经调整的实数；调整后的实数 ?Phk~ jE  
adjusted current assets 经调整的流动资产；调整后的流动资产 4w'lu"U  
adjusted figure 经调整的数字；调整后的数额 3)}(M
 
adjusted liabilities 经调整的负债；调整后的负债 \Ke8W,)ew  
adjusted loss 经调整的亏损；调整后的亏损 TI}}1ScA'  
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 0s1'pA'  
adjusted profit 经调整的利润；调整后的利润 x Sv-;!y  
adjusted surplus 经调整的盈余额；调整后的盈余额 59.$ULQVMY  
adjusted value 经调整的价值；调整后的价值 v2d<o[[C  
adjustment 调整；修订；理算〔保险〕 9X(Sk%  
adjustment centre 调剂中心 'iJDWxCD  
adjustment lag 调整过程的时间差距；调整时差 )CJES!! W  
adjustment mechanism 调整机制 aYqm0HCT  
adjustment of loss 亏损调整 2+z1h^)W  
adjustment process 调整过程；调整程序 m#JI!_~!  
adjustment range 调整幅度 4CLsY n?  
administered exchange rate 受管制汇率 hR-K@fS%l'