[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: LpR3BP@At  
%Gt.m  
A share Ａ股；甲类股份 `jwa<N4e@  
abatement of tax 减税；减扣免税额 v|U(+O  
ABN AMRO Bank N.V. 荷兰银行 \&H nKhI  
above-the-line expenditure 线上项目支出；经常预算支出 -_`>j~  
above-the-line receipt 线上项目收入；经常预算收入 /_`lz^  
ABSA Asia Limited 南非联合亚洲有限公司 3B1cb[2y  
absolute change 绝对数值变更 fk_o@ G!0  
absolute expenditure 实际开支 BJ% eZ.  
absolute guideline figure 绝对准则数字 4;2< ^[M  
absolute interest 绝对权益 0v9rv.Y "  
absolute order of discharge 绝对破产解除令 ]Kr `9r),  
absolute profit margin 绝对利润幅度 ]c! ;L5
 
absolute value 实值；绝对值 Mn )@{
^  
absolutely vested interest 绝对既得权益 lo[.&GD  
absorbed cost 已吸收成本；已分摊成本 "~D]E7Q3y  
absorption 吸收；分摊；合并 N^3N[l
D{  
absorption rate 吸收率；摊配率；分摊率 \Gc+WpS(  
ACB Finance Limited 亚洲商业财务有限公司 m9/}~Y#k  
acceptable form of reciprocity 合理的互惠条件 33!oS&L  
acceptable rate 适当利率；适当汇率 1Tu *79A  
acceptance agreement 承兑协议 % LJs  
acceptance for honour 参加承兑 qi_Jywd:w  
acceptor 承兑人；接受人；受票人 M)U{7c$c7  
acceptor for honour 参加承兑人 9uGrk^<t  
accident insurance 意外保险 = jN*P?  
Accident Insurance Association of Hong Kong 香港意外保险公会 mauI42  
accident insurance scheme 意外保险计划 Q=]w !I\  
accident year basis 意外年度基准 )E~79!  
accommodation 通融；贷款 TYy.jFT-  
accommodation bill 通融票据；空头票据 y-1 pR  
accommodation party 汇票代发人 mvq&Pj 1}L  
account balance 帐户余额；帐户结余 q5?# 3T=  
account book 帐簿 xD6@Qk  
account collected in advance 预收款项 nw-I|PVTNa  
account current book 往来帐簿 I :vs ;-  
account of after-acquired property 事后取得的财产报告 M@5?ZZ4L  
account of defaulter 拖欠帐目 p\bDY  
account payable 应付帐款 7AObC4 g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zzxGAVu  
account receivable 应收帐款
dH-s2r%s  
account receivable report 应收帐款报表 o_'p3nD  
account statement 结单；帐单；会计财务报表 1PpyVf  
account title 帐户名称；会计科目  _'(,  
accountant's report 会计师报告 JfR%L q~  
Accountant's Report Rules 会计师报告规则 ;cQ6g` bM\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 m@^1JlH  
Accounting Arrangements 《会计安排》 NUp<e%zB  
accounting basis 会计基础 / oriW;OF  
accounting by Official Receiver 破产管理署署长呈交的帐目 8?%-'z.  
Accounting Circular 《会计通告》 *NG+L)g  
accounting class 会计类别 Bro9YP4<  
accounting date 记帐日期；会计结算日期 7k rUKYVo  
accounting for money 款项核算 }5hqDBK?  
Accounting Officer 会计主任
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accounting period 会计报告期；会计期 1&-
</G#  
accounting policy 会计政策；会计方针 L|,!?cSAT  
accounting practice 会计惯例 !1ED~3/X  
accounting principle 会计准则 C_7+a@?B  
accounting record 会计记录 f`[R7Q5  
accounting report 会计报告 49vcoHlf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -q*i_r:,  
Accounting Society of China 中国会计学会 :$n=$C-wp  
accounting statement 会计报表 9<>wIl*T`  
accounting system 会计制度；会计系统 ` eXaT8  
accounting transaction 会计事项；帐务交易 ]bK=FIK2  
accounting treatment 会计处理 (_"*NY0  
accounting year 会计年度 Y 1t\iU  
accretion 增值；添加 svq<)hAf<  
accrual 应计项目；应累算数目 w/kt3Lw  
accrual basis 应计制；权责发生制 bdc&1I$  
accrual basis accounting 应计制会计；权责发生制会计 Jl&-,Vjb  
accrue 应累算；应计 q,+yqrt  
accrued benefit 应累算利益 \Rp-;.I@6  
accrued charges 应计费用 / \hzb/  
accrued cumulative preference share dividend 应累算的累积优先股股息 >Vwc3d  
accrued expenses 应累算费用 (,8$V\  
accrued interest payable 应付利息；应计未付利息 |fHV2Y`:g  
accrued interest receivable 应收利息；应计未收利息 *#C+iAF|)'  
accrued right 累算权益 oIduxbAp  
accruing profit 应累算的利润 6=fSE=]DY  
accumulated fiscal reserve 累积财政储备 aL&n[   
accumulated profit 累积利润；滚存溢利 !Y[lQXv  
accumulated reserve 累积储备 ^G.B+dG@`x  
accumulation of surplus income 累积收益盈余 N9v1[~ bv_  
acquired assets 既得资产 +w+}b^4  
acquisition 收购；购置；取得 ayfFVTy1d  
acquisition cost 购置成本 fP(d8xTx2y  
acquisition expenses 购置费用 ekWePL;rR2  
acquisition of 100% interest 收购全部股权 tQBR A/  
acquisition of control 取得控制权 IkGfnXJ  
acquisition of fixed assets 购置固定资产 `nZ)>  
acquisition of shell “买壳” =Xqc]5[i  
acquisition price 收购价 K~| 4[\  
act of God 天灾 sk=-M8;\  
acting partner 执事合伙人 Mw;sLsu  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o  !vE~  
active partner 积极参与的合伙人 ::
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active trading 交投活跃 )3>hhuaa  
actual circulation 实际流通 Qx+%"YO  
actual cost 实际成本 orjj'+;X  
actual expenditure 实际开支；实际支出 Np"exFqN k  
actual income 实际入息；实际收入；实际收益 ~V\D|W9  
actual market 现货市场 L2[f]J%  
actual price 现货价；实际价格 FW21 U<  
actual profit 实际利润 `pG
a~!vl  
actual quotation 实盘；实际价位；实际报价  [D<1CF  
actual year basis 按实际年度计算 R wZ]),o  
actuals 实货 T>NDSami  
actuarial investigation 精算调查
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actuarial principle 精算原则 pLLGus+W  
actuarial report 精算师报告 ;{U@qQD7  
Actuarial Society of Hong Kong 香港精算学会 A}3=561F?5  
actuarial valuation 精算师估值 T Kg aV;92  
actuary 精算师 0sfr d  
ad referendum agreement 暂定协议；有待覆核的协定 XBp?w  
ad valorem duty 从价税；按值征税 3ZXQoC
'  
ad valorem duty system 从价税制 -i%e !DgH  
ad valorem fee 从价费 }<9cL'  
ad valorem tariff 从价关税 Z|l qb=  
additional allowance 额外免税额 p _${Nj  
additional amount for unexpired risk 未过期风险的额外款额 IX>d`O61*g  
additional assessable profit 补加应评税利润 Ht&:-F+dm  
additional assessment 补加评税 K|:@Z  
additional commitment 额外承担 V7Ek-2M  
additional commitment vote 额外承担拨款 GJoS#s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d~1gMz+)  
additional dependent parent allowance 供养父母额外免税额 yFtd=AI'E  
additional provision 额外拨款 `Ch9~*p  
additional stamp duty 附加印花税 2AO~HxF  
additional tax 补加税罚款；补加税款 wfq7ob4^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >8qQK r\"  
adjudged bankrupt 被裁定破产 U'<KC"f:'!  
adjudicated bankrupt 裁定破产人 qa0 yg8,<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8[E!E)
4M  
adjudication of bankruptcy 裁定破产；宣告破产 [YUv7|\  
adjudication of insolvency 裁定无力偿还债务 Nw1#M%/!r!  
adjusted actual 经调整的实数；调整后的实数 Stu4t==U  
adjusted current assets 经调整的流动资产；调整后的流动资产 H ?)w!QX  
adjusted figure 经调整的数字；调整后的数额 no9;<]4  
adjusted liabilities 经调整的负债；调整后的负债 {;:/-0s  
adjusted loss 经调整的亏损；调整后的亏损 L 8dc(Z%v  
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 Wb?8j M  
adjusted profit 经调整的利润；调整后的利润 hNH'XQxO  
adjusted surplus 经调整的盈余额；调整后的盈余额 !g(KK|`,m  
adjusted value 经调整的价值；调整后的价值 3v5%y'  
adjustment 调整；修订；理算〔保险〕 `CgaS#  
adjustment centre 调剂中心 rU2%dkTa  
adjustment lag 调整过程的时间差距；调整时差 *rIk:FehLB  
adjustment mechanism 调整机制 !>zo_fP  
adjustment of loss 亏损调整 !3 f?:M  
adjustment process 调整过程；调整程序 k6sI L3QJ0  
adjustment range 调整幅度 ~e+\k>^eN  
administered exchange rate 受管制汇率 ]Zyur`