[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: ZlEH3-Zv  
tuW Jj^  
A share Ａ股；甲类股份 KBSO^<7  
abatement of tax 减税；减扣免税额 w>6~ zAh  
ABN AMRO Bank N.V. 荷兰银行 qQ=\R1l  
above-the-line expenditure 线上项目支出；经常预算支出 R[Y{pT,AY  
above-the-line receipt 线上项目收入；经常预算收入 }2CVA.Qm!  
ABSA Asia Limited 南非联合亚洲有限公司 u?- X07_  
absolute change 绝对数值变更 HAOl&\)7"_  
absolute expenditure 实际开支 X@cO
` P  
absolute guideline figure 绝对准则数字 x+B7r&#:  
absolute interest 绝对权益  jcVK4jW  
absolute order of discharge 绝对破产解除令 #G`UR  
absolute profit margin 绝对利润幅度 6B .x=  
absolute value 实值；绝对值 B+Ox#[<75  
absolutely vested interest 绝对既得权益 O77bm,E  
absorbed cost 已吸收成本；已分摊成本 i{.%4tA4  
absorption 吸收；分摊；合并 8e{S(FZ7Ed  
absorption rate 吸收率；摊配率；分摊率 p #D
Jow  
ACB Finance Limited 亚洲商业财务有限公司 yWkg4  
acceptable form of reciprocity 合理的互惠条件 >56I`[)  
acceptable rate 适当利率；适当汇率 fRT4,;  
acceptance agreement 承兑协议 y?4% eD  
acceptance for honour 参加承兑 1GA$nFBVC  
acceptor 承兑人；接受人；受票人 }k7t#O  
acceptor for honour 参加承兑人 B
!X;T9^d  
accident insurance 意外保险 1NI%J B  
Accident Insurance Association of Hong Kong 香港意外保险公会 GR ^d/  
accident insurance scheme 意外保险计划 hJsYKd8g  
accident year basis 意外年度基准 ;{%R'  
accommodation 通融；贷款 6r3.%V.&  
accommodation bill 通融票据；空头票据 +#Q\;;FNP  
accommodation party 汇票代发人 *W&}}iL  
account balance 帐户余额；帐户结余 `of`uB  
account book 帐簿 dnXre*rhz  
account collected in advance 预收款项 N# ?}r>W3  
account current book 往来帐簿 8kA2.pIk  
account of after-acquired property 事后取得的财产报告 8a}et8df:  
account of defaulter 拖欠帐目 ~n<U8cm O  
account payable 应付帐款 dd&n>A3O=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 YB&b_On,f  
account receivable 应收帐款 |MEu"pY)  
account receivable report 应收帐款报表 <[W41{  
account statement 结单；帐单；会计财务报表 g(`m#&P>G  
account title 帐户名称；会计科目 |?=a84n1l  
accountant's report 会计师报告 :\sz`p?EC  
Accountant's Report Rules 会计师报告规则 yR|Beno  
accounting and auditing procedure 会计与审计程序；会计与核数程序 riuG,$
EX  
Accounting Arrangements 《会计安排》 X4z6#S58  
accounting basis 会计基础 v0|[w2Q2  
accounting by Official Receiver 破产管理署署长呈交的帐目 0[SJ7k19   
Accounting Circular 《会计通告》 QhqXd  
accounting class 会计类别 y8k*{1MuO  
accounting date 记帐日期；会计结算日期 ~8#Ku,vEy  
accounting for money 款项核算 F!yr};@^p  
Accounting Officer 会计主任 Q3OGU}F  
accounting period 会计报告期；会计期 "?r=n@Kv  
accounting policy 会计政策；会计方针 zVL"$ )  
accounting practice 会计惯例 ) }.<lSw  
accounting principle 会计准则 gqCDF H  
accounting record 会计记录 fP:26pK^  
accounting report 会计报告 Za4X ;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -hjGPu  
Accounting Society of China 中国会计学会 k_$9cVA  
accounting statement 会计报表 : U:>X6f  
accounting system 会计制度；会计系统 <.6bni )  
accounting transaction 会计事项；帐务交易 yi
-S^  
accounting treatment 会计处理 G5K_e:i  
accounting year 会计年度 H)u<$y!8  
accretion 增值；添加 vsDR@Y}k  
accrual 应计项目；应累算数目 Q;EQ8pL?"  
accrual basis 应计制；权责发生制 Y%"6  
accrual basis accounting 应计制会计；权责发生制会计 C~PoC
'"q  
accrue 应累算；应计 IC[iCrB  
accrued benefit 应累算利益 'tRaF  
accrued charges 应计费用 wy)I6`v  
accrued cumulative preference share dividend 应累算的累积优先股股息 9"%ot=)  
accrued expenses 应累算费用 Ait3KIJ9  
accrued interest payable 应付利息；应计未付利息 D6MktE)'  
accrued interest receivable 应收利息；应计未收利息  n@"h^-  
accrued right 累算权益 sh|@X\EZO  
accruing profit 应累算的利润 iR` c/  
accumulated fiscal reserve 累积财政储备 `_*NFv1_  
accumulated profit 累积利润；滚存溢利 qwz_.=5E6  
accumulated reserve 累积储备 W\W|v?r  
accumulation of surplus income 累积收益盈余 V< ]l=JOd  
acquired assets 既得资产 luYa+E0  
acquisition 收购；购置；取得 f-M9OI  
acquisition cost 购置成本 }>|!Mf]W?R  
acquisition expenses 购置费用 nWd]P\a'V  
acquisition of 100% interest 收购全部股权 a*fUMhIi  
acquisition of control 取得控制权 xbeVqP  
acquisition of fixed assets 购置固定资产 e,0y+~  
acquisition of shell “买壳” equTKM  
acquisition price 收购价 spVE'"^  
act of God 天灾 I,pI2  
acting partner 执事合伙人 5*#!w1X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <+%#xi/_  
active partner 积极参与的合伙人 %%=PpKYtSD  
active trading 交投活跃 |x[zzx# >-  
actual circulation 实际流通 Gx.iZOOH/  
actual cost 实际成本 v o9Fj  
actual expenditure 实际开支；实际支出 fNkN  
actual income 实际入息；实际收入；实际收益 Ig*qn# Dd  
actual market 现货市场 U<|h4'(@L  
actual price 现货价；实际价格 'W>Zr}:  
actual profit 实际利润 sdWu6? B_  
actual quotation 实盘；实际价位；实际报价 h9B^U?<wT  
actual year basis 按实际年度计算 RkW)B^#  
actuals 实货 N
=`xoF  
actuarial investigation 精算调查 tCw.wDq3=  
actuarial principle 精算原则 ?'I[[KuG  
actuarial report 精算师报告 $d[xSwang  
Actuarial Society of Hong Kong 香港精算学会 \vU1*:3  
actuarial valuation 精算师估值 s?j` _B  
actuary 精算师 #t^y$9^  
ad referendum agreement 暂定协议；有待覆核的协定 qg(rG5kD@  
ad valorem duty 从价税；按值征税 svBT~P0x  
ad valorem duty system 从价税制 H /kSFf{  
ad valorem fee 从价费 tmCm54  
ad valorem tariff 从价关税 cc"L> XoK  
additional allowance 额外免税额 -X)KY_Xn@/  
additional amount for unexpired risk 未过期风险的额外款额 U6R"eQUTV  
additional assessable profit 补加应评税利润 m^O9G?  
additional assessment 补加评税 lQnl6j  
additional commitment 额外承担 b)5z
'zQu  
additional commitment vote 额外承担拨款 H,F/u&O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &vy/Vd  
additional dependent parent allowance 供养父母额外免税额 ?2#v`Z=L;  
additional provision 额外拨款 ~;pv&s5}  
additional stamp duty 附加印花税 .7!n%Ks  
additional tax 补加税罚款；补加税款 Ot]Y/;K  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 s /?&H-  
adjudged bankrupt 被裁定破产 3e<FlH{  
adjudicated bankrupt 裁定破产人 ikSm;.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 41d,<E  
adjudication of bankruptcy 裁定破产；宣告破产 cvf@B_iN9  
adjudication of insolvency 裁定无力偿还债务 *TjolE~o  
adjusted actual 经调整的实数；调整后的实数 jf_0I
E  
adjusted current assets 经调整的流动资产；调整后的流动资产 nmLn]U=  
adjusted figure 经调整的数字；调整后的数额 /p=9"?  
adjusted liabilities 经调整的负债；调整后的负债
6+:Tv2  
adjusted loss 经调整的亏损；调整后的亏损 Or0
eY#c  
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 }P5zf
$  
adjusted profit 经调整的利润；调整后的利润 ae)0Yu`*G7  
adjusted surplus 经调整的盈余额；调整后的盈余额 (Oc[j{6q  
adjusted value 经调整的价值；调整后的价值 q 16jL,i  
adjustment 调整；修订；理算〔保险〕 ON(H7  
adjustment centre 调剂中心 A1zqm_X5)P  
adjustment lag 调整过程的时间差距；调整时差 d" "GG/  
adjustment mechanism 调整机制 :uAW  
adjustment of loss 亏损调整 NW.<v /?=,  
adjustment process 调整过程；调整程序 suh@  
adjustment range 调整幅度 G%a8'3d,  
administered exchange rate 受管制汇率 FyZa1%Tv@