[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: ,yfJjV*I  
V Kc`mE  
A share Ａ股；甲类股份 3m~3l d  
abatement of tax 减税；减扣免税额 ;>]dwsA*P  
ABN AMRO Bank N.V. 荷兰银行 F=UW[zy/[  
above-the-line expenditure 线上项目支出；经常预算支出 
ZS&lXgo  
above-the-line receipt 线上项目收入；经常预算收入  |>Pv2  
ABSA Asia Limited 南非联合亚洲有限公司 1bCS4fs^>  
absolute change 绝对数值变更 1 "1ElH  
absolute expenditure 实际开支 7=
A @P  
absolute guideline figure 绝对准则数字 I wu^@  
absolute interest 绝对权益 9q
^7%b,  
absolute order of discharge 绝对破产解除令 iZ(p]0aP7  
absolute profit margin 绝对利润幅度 @d^MaXp_P  
absolute value 实值；绝对值 ?J"Y4,{  
absolutely vested interest 绝对既得权益 pQm-Hr78
j  
absorbed cost 已吸收成本；已分摊成本 ,(+ZD@Rg  
absorption 吸收；分摊；合并 %VrMlG4hx  
absorption rate 吸收率；摊配率；分摊率 AUaupNN  
ACB Finance Limited 亚洲商业财务有限公司 /DSy/p0%  
acceptable form of reciprocity 合理的互惠条件 /\pUA!G)BD  
acceptable rate 适当利率；适当汇率 MR* %lZpB  
acceptance agreement 承兑协议 ggHl{cl)  
acceptance for honour 参加承兑
s%N6^}N  
acceptor 承兑人；接受人；受票人 z+?48}  
acceptor for honour 参加承兑人 L\t!)X-4  
accident insurance 意外保险 EOGz;:b&  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ez>!%Hpn\  
accident insurance scheme 意外保险计划 "W"r0"4
 
accident year basis 意外年度基准 kChCo0Q>
1  
accommodation 通融；贷款 =?hbi]  
accommodation bill 通融票据；空头票据 tkdyR1-  
accommodation party 汇票代发人 ;FjI!V  
account balance 帐户余额；帐户结余 &([Gc+"5E.  
account book 帐簿 ("J_< p  
account collected in advance 预收款项 %S%0/  
account current book 往来帐簿 x=1Sbs w{  
account of after-acquired property 事后取得的财产报告 ;:Y/"5h  
account of defaulter 拖欠帐目 zOL*XZ0c  
account payable 应付帐款 +AOpB L
'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2u}ns8wn  
account receivable 应收帐款 xQzXl  
account receivable report 应收帐款报表 u%CJjy  
account statement 结单；帐单；会计财务报表 Uetna!ABB  
account title 帐户名称；会计科目 x=44ITe1n[  
accountant's report 会计师报告 i]zTY\gw8M  
Accountant's Report Rules 会计师报告规则 R) GDs gXy  
accounting and auditing procedure 会计与审计程序；会计与核数程序 u$1^=  
Accounting Arrangements 《会计安排》 ${7s"IX  
accounting basis 会计基础 p/jAr+XM  
accounting by Official Receiver 破产管理署署长呈交的帐目 l37l| xp~  
Accounting Circular 《会计通告》 A)f/ww)Q  
accounting class 会计类别 [i]%PVGW  
accounting date 记帐日期；会计结算日期 MPJ0>Ly  
accounting for money 款项核算 K`cy97  
Accounting Officer 会计主任  #U/L8  
accounting period 会计报告期；会计期 'i8?]` T  
accounting policy 会计政策；会计方针 MAG/7T5  
accounting practice 会计惯例 Ua>.k|>0  
accounting principle 会计准则 2{)<D f@  
accounting record 会计记录 +|spC  
accounting report 会计报告 5{M$m&$1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 + oN rc.  
Accounting Society of China 中国会计学会 ^|%7}=e  
accounting statement 会计报表 j(Tk6S  
accounting system 会计制度；会计系统 ;DI"9  
accounting transaction 会计事项；帐务交易 El3Ayd3  
accounting treatment 会计处理 ch0x*[N@  
accounting year 会计年度 H~ =;yy  
accretion 增值；添加 wW'.bqA  
accrual 应计项目；应累算数目 7, :l\t  
accrual basis 应计制；权责发生制 (7}Zh|@W  
accrual basis accounting 应计制会计；权责发生制会计 O>arCr=H  
accrue 应累算；应计 cN#f$  
accrued benefit 应累算利益 d>1#|  
accrued charges 应计费用 K U;m.{  
accrued cumulative preference share dividend 应累算的累积优先股股息 IS }U2d,W  
accrued expenses 应累算费用 .+CMm5T  
accrued interest payable 应付利息；应计未付利息 <h1J+  
accrued interest receivable 应收利息；应计未收利息 1?# Wg>7'  
accrued right 累算权益 ltXGm)+  
accruing profit 应累算的利润 {Gr"oO`&"  
accumulated fiscal reserve 累积财政储备 |>=\ VX17  
accumulated profit 累积利润；滚存溢利 _1HEGX\  
accumulated reserve 累积储备 PAy7b7m~B  
accumulation of surplus income 累积收益盈余 qyYf&VC}  
acquired assets 既得资产 Kr;F4G|Qt  
acquisition 收购；购置；取得 8'mm<BV;sT  
acquisition cost 购置成本  B*Q  
acquisition expenses 购置费用 _jrkR n1"  
acquisition of 100% interest 收购全部股权 hU
MFfc?  
acquisition of control 取得控制权 fZJO}  
acquisition of fixed assets 购置固定资产 %Z#[{yuFs  
acquisition of shell “买壳” ;JR_z'<  
acquisition price 收购价 ;i;;{j@$i  
act of God 天灾 BjbpR
Q,  
acting partner 执事合伙人 M9sB2Ips <  
active market 买卖活跃的市场；交投畅旺的市场；旺市 fuA8jx  
active partner 积极参与的合伙人 bR|1* <  
active trading 交投活跃 AV["%$:  
actual circulation 实际流通 VufG7%S{  
actual cost 实际成本 k.w}}78N2N  
actual expenditure 实际开支；实际支出 C )qP9uW  
actual income 实际入息；实际收入；实际收益 |:d:uj/  
actual market 现货市场 `v$Bib)  
actual price 现货价；实际价格
b'yW+  
actual profit 实际利润 WevXQ-eKm  
actual quotation 实盘；实际价位；实际报价 T1~,.(#  
actual year basis 按实际年度计算 +jz%:D  
actuals 实货 0i9C\'W`  
actuarial investigation 精算调查 d`4@aoM  
actuarial principle 精算原则 {_*$X  
actuarial report 精算师报告 X+k`UM~  
Actuarial Society of Hong Kong 香港精算学会 3+# "4O  
actuarial valuation 精算师估值 z`+j]NX]  
actuary 精算师 9w,u4q  
ad referendum agreement 暂定协议；有待覆核的协定 "]{"4qV1=  
ad valorem duty 从价税；按值征税 } T<oLvS  
ad valorem duty system 从价税制 I~I$/j]e`  
ad valorem fee 从价费 ^,;8ra*h  
ad valorem tariff 从价关税 " J6aU  
additional allowance 额外免税额 $ *^E  
additional amount for unexpired risk 未过期风险的额外款额 +S>}<OE
 
additional assessable profit 补加应评税利润 TA
Nt*r7  
additional assessment 补加评税 5mYI5~ p  
additional commitment 额外承担 Y=N; Bj  
additional commitment vote 额外承担拨款 f:K`MW  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7Ke#sW.HN  
additional dependent parent allowance 供养父母额外免税额 s_N]$3'[E  
additional provision 额外拨款 N?;5%pG <  
additional stamp duty 附加印花税 }]?U. ]-  
additional tax 补加税罚款；补加税款 o+Kh2;$)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -,# LTW<.  
adjudged bankrupt 被裁定破产 {^n\ r^5  
adjudicated bankrupt 裁定破产人 }8qsE  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yS:1F PA$_  
adjudication of bankruptcy 裁定破产；宣告破产 = g)G!  
adjudication of insolvency 裁定无力偿还债务 ZIrJ"*QO=  
adjusted actual 经调整的实数；调整后的实数 kaj6C_k|  
adjusted current assets 经调整的流动资产；调整后的流动资产 -"e$ VB  
adjusted figure 经调整的数字；调整后的数额 %?WmWs0  
adjusted liabilities 经调整的负债；调整后的负债 Y4|g^>{<ni  
adjusted loss 经调整的亏损；调整后的亏损 IW'2+EGc  
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 &$</|F)y  
adjusted profit 经调整的利润；调整后的利润 sZhl.[&zo  
adjusted surplus 经调整的盈余额；调整后的盈余额 b
,#E.%SLw  
adjusted value 经调整的价值；调整后的价值 Qvd$fY**  
adjustment 调整；修订；理算〔保险〕 z ~BrKdS  
adjustment centre 调剂中心 NCM&6<_  
adjustment lag 调整过程的时间差距；调整时差 #D{//P|;  
adjustment mechanism 调整机制 1y5$  
adjustment of loss 亏损调整 rpT{0>5  
adjustment process 调整过程；调整程序 z3[0BWXs  
adjustment range 调整幅度 7+I
2"Hy  
administered exchange rate 受管制汇率 pQY.MZSA