[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: Wv~&Qh}  
3e1P!^'\  
A share Ａ股；甲类股份 IaU%L6Q]  
abatement of tax 减税；减扣免税额 TOG:N~  
ABN AMRO Bank N.V. 荷兰银行 $+$l?2  
above-the-line expenditure 线上项目支出；经常预算支出 ,J:Ro N_:  
above-the-line receipt 线上项目收入；经常预算收入 q;7DH4;t  
ABSA Asia Limited 南非联合亚洲有限公司 c%1{l]   
absolute change 绝对数值变更 2.MY8}&WBu  
absolute expenditure 实际开支 i6g=fx6j*  
absolute guideline figure 绝对准则数字 hVui.]  
absolute interest 绝对权益 Ys&)5j-  
absolute order of discharge 绝对破产解除令 bR8`Y(=F9b  
absolute profit margin 绝对利润幅度 E
xeZj8U  
absolute value 实值；绝对值 JV_VM{w{K  
absolutely vested interest 绝对既得权益 ydAiH*>  
absorbed cost 已吸收成本；已分摊成本 (L(n%  
absorption 吸收；分摊；合并 q%dbx:y#  
absorption rate 吸收率；摊配率；分摊率 l,zhBnD  
ACB Finance Limited 亚洲商业财务有限公司 E>`|?DE@  
acceptable form of reciprocity 合理的互惠条件 gYe6(l7m  
acceptable rate 适当利率；适当汇率 B&6lG!K'?  
acceptance agreement 承兑协议 !Lw]aHb  
acceptance for honour 参加承兑 T k@~w  
acceptor 承兑人；接受人；受票人 "M3;>"
`G  
acceptor for honour 参加承兑人 s[t<2)i  
accident insurance 意外保险 bvZ:5M  
Accident Insurance Association of Hong Kong 香港意外保险公会 HxcL3Bh$~}  
accident insurance scheme 意外保险计划 ),|z4~  
accident year basis 意外年度基准 MH9vg5QKp  
accommodation 通融；贷款 1Kd6tnX  
accommodation bill 通融票据；空头票据 BRM!g9  
accommodation party 汇票代发人 |qz%6w=  
account balance 帐户余额；帐户结余 DuIXv7"[  
account book 帐簿 QHc([%oV  
account collected in advance 预收款项 {^
1''  
account current book 往来帐簿 P(/eVD#v  
account of after-acquired property 事后取得的财产报告 3dSC`K  
account of defaulter 拖欠帐目 SvrUXf  
account payable 应付帐款 /?($W|9+l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -3guuT3x\  
account receivable 应收帐款 d ez4g  
account receivable report 应收帐款报表 1ANb=X|hig  
account statement 结单；帐单；会计财务报表 't5`Ni  
account title 帐户名称；会计科目 D/GE-lq  
accountant's report 会计师报告 =O-irGms*  
Accountant's Report Rules 会计师报告规则 ,>8w|951'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Ks@cwY  
Accounting Arrangements 《会计安排》 K[LuvS  
accounting basis 会计基础 tC5-^5[y  
accounting by Official Receiver 破产管理署署长呈交的帐目 L(sT/   
Accounting Circular 《会计通告》 I~&9c/&  
accounting class 会计类别 xV 2C4K  
accounting date 记帐日期；会计结算日期 R= F_U  
accounting for money 款项核算 MU(I#Prpe  
Accounting Officer 会计主任 RZ;s_16GQ  
accounting period 会计报告期；会计期 #<ST.f@*  
accounting policy 会计政策；会计方针 c+ByEP4EG  
accounting practice 会计惯例 YRFz]  
accounting principle 会计准则 / *PHX@  
accounting record 会计记录 u6Lx3  
accounting report 会计报告 l;L_A@B<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k~ByICE  
Accounting Society of China 中国会计学会 _53~D=  
accounting statement 会计报表 /-G_0A2wF  
accounting system 会计制度；会计系统 aWJj@',_  
accounting transaction 会计事项；帐务交易 [uLsM<C  
accounting treatment 会计处理 XmwAYf  
accounting year 会计年度 @un+y9m[C  
accretion 增值；添加 Qh
(X7B  
accrual 应计项目；应累算数目 %^vT7c>  
accrual basis 应计制；权责发生制 >]z^.U7=  
accrual basis accounting 应计制会计；权责发生制会计 M +r!63T  
accrue 应累算；应计 : -d_  
accrued benefit 应累算利益 ovBmo2W/  
accrued charges 应计费用 "=T&SY  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,"XiI$Le  
accrued expenses 应累算费用 ?Rx(@  
accrued interest payable 应付利息；应计未付利息 7t:tS7{}  
accrued interest receivable 应收利息；应计未收利息 "\KBF  
accrued right 累算权益 H(rD*R[  
accruing profit 应累算的利润 )
1KyUQ\e  
accumulated fiscal reserve 累积财政储备 2wHbhW[  
accumulated profit 累积利润；滚存溢利 8.Y|I5l7G  
accumulated reserve 累积储备 yxo=eSOM  
accumulation of surplus income 累积收益盈余 46Sz#^y P  
acquired assets 既得资产 .\glNH1d  
acquisition 收购；购置；取得 W ';X4e  
acquisition cost 购置成本 -p.\fvip  
acquisition expenses 购置费用 2R.LLE  
acquisition of 100% interest 收购全部股权 |=m.eU  
acquisition of control 取得控制权 nGkS
S _X  
acquisition of fixed assets 购置固定资产 $ VP1(C  
acquisition of shell “买壳” >[, eK=  
acquisition price 收购价 I4{xQI  
act of God 天灾 ]p3f54!  
acting partner 执事合伙人 u0 tlf  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %.<_+V #h  
active partner 积极参与的合伙人 $t(v `,  
active trading 交投活跃 ElV!C}g  
actual circulation 实际流通 E<[ s+iX  
actual cost 实际成本 a[(OeVQ5  
actual expenditure 实际开支；实际支出 q`b6if"  
actual income 实际入息；实际收入；实际收益
HdJ g  
actual market 现货市场 |uqI}6h.  
actual price 现货价；实际价格 Q>Zc eJ;  
actual profit 实际利润 Y}N\|*ye-  
actual quotation 实盘；实际价位；实际报价 ~<m^  
actual year basis 按实际年度计算 E)gD"^rex  
actuals 实货 ,0.kg  
actuarial investigation 精算调查 zqo0P~  
actuarial principle 精算原则 yXJ25Axb  
actuarial report 精算师报告 h<`aL;.g  
Actuarial Society of Hong Kong 香港精算学会 kz7FQE  
actuarial valuation 精算师估值 :~vodh  
actuary 精算师 . : Wf>:  
ad referendum agreement 暂定协议；有待覆核的协定 cR/Nl pX  
ad valorem duty 从价税；按值征税 V0>X2&.A  
ad valorem duty system 从价税制 O {1" I  
ad valorem fee 从价费 =GPXuo  
ad valorem tariff 从价关税 Og/aTR<;=  
additional allowance 额外免税额 'bi;Y1:  
additional amount for unexpired risk 未过期风险的额外款额 f +{=##'0  
additional assessable profit 补加应评税利润  D}98ZKi  
additional assessment 补加评税 Q=`yPK>{$N  
additional commitment 额外承担 H@=oVyn/  
additional commitment vote 额外承担拨款 G`Nw]_ Z _  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z~~6y6p  
additional dependent parent allowance 供养父母额外免税额 X8$Mzeq  
additional provision 额外拨款 ,X4+i8Yc  
additional stamp duty 附加印花税 1 :p'  
additional tax 补加税罚款；补加税款 `$B?TNuch7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %8Ff
P5#  
adjudged bankrupt 被裁定破产 6dRhK+|  
adjudicated bankrupt 裁定破产人 *c$[U{Px  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e0zP LU}  
adjudication of bankruptcy 裁定破产；宣告破产 F@i>l{C  
adjudication of insolvency 裁定无力偿还债务 &q-&%~E@  
adjusted actual 经调整的实数；调整后的实数 w\bwa!3Y  
adjusted current assets 经调整的流动资产；调整后的流动资产 XB7Aa)  
adjusted figure 经调整的数字；调整后的数额 <l{oE?N  
adjusted liabilities 经调整的负债；调整后的负债 -e/}DGL  
adjusted loss 经调整的亏损；调整后的亏损 wtTy(j,9  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 QnWE;zN[7A  
adjusted profit 经调整的利润；调整后的利润 mgAjD.  
adjusted surplus 经调整的盈余额；调整后的盈余额 'f\9'v  
adjusted value 经调整的价值；调整后的价值 "GO!^ZG]  
adjustment 调整；修订；理算〔保险〕 G% tlV&In  
adjustment centre 调剂中心 79v+ze  
adjustment lag 调整过程的时间差距；调整时差 nK1eh@a9Qv  
adjustment mechanism 调整机制 TTz=*t+D  
adjustment of loss 亏损调整 eiKY az  
adjustment process 调整过程；调整程序 .~f )4'T 9  
adjustment range 调整幅度 'x*C#mt  
administered exchange rate 受管制汇率 Z7a@$n3h