[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: 2uzW+D6J  
Y5f1lUT  
A share Ａ股；甲类股份 A8x
vo/n$  
abatement of tax 减税；减扣免税额 @X%C>iYa9  
ABN AMRO Bank N.V. 荷兰银行 \@Ts+7%  
above-the-line expenditure 线上项目支出；经常预算支出 Ki4r<>\l{H  
above-the-line receipt 线上项目收入；经常预算收入 ( )2I#  
ABSA Asia Limited 南非联合亚洲有限公司 ^"2i   
absolute change 绝对数值变更 z-BXd  
absolute expenditure 实际开支 }\hVy(\c  
absolute guideline figure 绝对准则数字 C7XxFh  
absolute interest 绝对权益 2SD`OABf#  
absolute order of discharge 绝对破产解除令 QFE:tBHe  
absolute profit margin 绝对利润幅度 =FlDb 5t{  
absolute value 实值；绝对值 H=@}=aPf  
absolutely vested interest 绝对既得权益 8k2?
}/+  
absorbed cost 已吸收成本；已分摊成本 O $LfuL  
absorption 吸收；分摊；合并 k@\ iGqo  
absorption rate 吸收率；摊配率；分摊率 C\\~E9+  
ACB Finance Limited 亚洲商业财务有限公司 \jh'9\  
acceptable form of reciprocity 合理的互惠条件 &[_g6OL  
acceptable rate 适当利率；适当汇率 Ua<5U5  
acceptance agreement 承兑协议 0[
A[U_b  
acceptance for honour 参加承兑 6rh5h:  
acceptor 承兑人；接受人；受票人 B%
" d~5Y  
acceptor for honour 参加承兑人 M*y)6H k~  
accident insurance 意外保险 ` w=>I  
Accident Insurance Association of Hong Kong 香港意外保险公会 oin$-i|Xp!  
accident insurance scheme 意外保险计划 .O74V~T  
accident year basis 意外年度基准 l2`s! ,<>O  
accommodation 通融；贷款 Q8C_9r/:N>  
accommodation bill 通融票据；空头票据 o#;b  
accommodation party 汇票代发人 ?*2CpM&l  
account balance 帐户余额；帐户结余 H]P. x!I  
account book 帐簿 lun#^J  
account collected in advance 预收款项 p s/Ayjk  
account current book 往来帐簿 S\LkL]qx  
account of after-acquired property 事后取得的财产报告 Jy^u?  
account of defaulter 拖欠帐目 u0 P|0\  
account payable 应付帐款 ATJWO1CtB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %WSo b@f8  
account receivable 应收帐款 MPCBT!o 4Z  
account receivable report 应收帐款报表 0f~C#/[t7  
account statement 结单；帐单；会计财务报表 ,
kF1
T,  
account title 帐户名称；会计科目 u_hD}V^x4  
accountant's report 会计师报告 uvMy^_}L  
Accountant's Report Rules 会计师报告规则 :imW\@u  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0vFD3}~>  
Accounting Arrangements 《会计安排》 L\Aq6q@c  
accounting basis 会计基础 Y?S!8-z  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?!;7:VIE  
Accounting Circular 《会计通告》 SFO({w(  
accounting class 会计类别 |s'Po^Sy  
accounting date 记帐日期；会计结算日期 A$<.a
'&T!  
accounting for money 款项核算 4 K!JQ|9  
Accounting Officer 会计主任 U@g4w!$r  
accounting period 会计报告期；会计期 Z9:
-rcr  
accounting policy 会计政策；会计方针 lU
@]@_<  
accounting practice 会计惯例 mZk]l5Lc  
accounting principle 会计准则 ;fsZ7k4]do  
accounting record 会计记录 G.rrv  
accounting report 会计报告 `)` n(B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1|RANy  
Accounting Society of China 中国会计学会 JM=JH 51`  
accounting statement 会计报表 <Pap
skO>  
accounting system 会计制度；会计系统 }B8IBveu  
accounting transaction 会计事项；帐务交易 IHe/xQ@  
accounting treatment 会计处理 Q
7   
accounting year 会计年度
F=`AY^u0  
accretion 增值；添加 U [S aY0Z  
accrual 应计项目；应累算数目 J]v%q,"  
accrual basis 应计制；权责发生制 '{E@*T/<.  
accrual basis accounting 应计制会计；权责发生制会计 Ai:BEPKe  
accrue 应累算；应计 61.Brp.eP  
accrued benefit 应累算利益 (0j}-iaQEZ  
accrued charges 应计费用 TFH\K{DM  
accrued cumulative preference share dividend 应累算的累积优先股股息 L0*nm.1X  
accrued expenses 应累算费用 pi /g H  
accrued interest payable 应付利息；应计未付利息 PfreAEv,  
accrued interest receivable 应收利息；应计未收利息  UmNa[s  
accrued right 累算权益 GKOD/,  
accruing profit 应累算的利润 E^QlJ8  
accumulated fiscal reserve 累积财政储备 pNOwDJtK  
accumulated profit 累积利润；滚存溢利 }vZ+A
 
accumulated reserve 累积储备 t0o`-d(  
accumulation of surplus income 累积收益盈余 V"*O=h  
acquired assets 既得资产 .P;*Dws  
acquisition 收购；购置；取得 WP?TX b`5  
acquisition cost 购置成本 _jJPbKz  
acquisition expenses 购置费用 d p2F  
acquisition of 100% interest 收购全部股权 iTFdN}
U  
acquisition of control 取得控制权 E5)
b  
acquisition of fixed assets 购置固定资产 L%BNz3:Dt  
acquisition of shell “买壳” i;NUAmx  
acquisition price 收购价 Y ]NSN-t  
act of God 天灾 Zw
*v  
acting partner 执事合伙人 |<#{"'/=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 IOb*GT
b  
active partner 积极参与的合伙人 |zR8rqBX;  
active trading 交投活跃 {XNREjhm  
actual circulation 实际流通 "B=  
actual cost 实际成本 V=zi >o`   
actual expenditure 实际开支；实际支出 '$|[R 98  
actual income 实际入息；实际收入；实际收益 _z'u pb&  
actual market 现货市场 {p;zuCF1  
actual price 现货价；实际价格 'SCidN(n  
actual profit 实际利润 J/\V%~ 1F  
actual quotation 实盘；实际价位；实际报价 Av"R[)  
actual year basis 按实际年度计算 T^w36}a  
actuals 实货 :,Pn3xl
 
actuarial investigation 精算调查 JQV%fTHS  
actuarial principle 精算原则 ]F;
f`o  
actuarial report 精算师报告 LNrX;{ Z  
Actuarial Society of Hong Kong 香港精算学会 F{EnOr`,m=  
actuarial valuation 精算师估值 ~MS\  
actuary 精算师 99}(~B  
ad referendum agreement 暂定协议；有待覆核的协定 *"D3E7AO  
ad valorem duty 从价税；按值征税 KHgBo}6  
ad valorem duty system 从价税制 b /@#}Gc  
ad valorem fee 从价费 ]<H&+ &!  
ad valorem tariff 从价关税 +VCGlr  
additional allowance 额外免税额 29!q!g|  
additional amount for unexpired risk 未过期风险的额外款额 K@#(*."  
additional assessable profit 补加应评税利润 hv8P4"i v  
additional assessment 补加评税 nyBJb(5"B  
additional commitment 额外承担 &Rx{.9  
additional commitment vote 额外承担拨款 ANJ$'3tg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W.dt:_  
additional dependent parent allowance 供养父母额外免税额 (>VX-Y/  
additional provision 额外拨款 nX(+s*Y+w  
additional stamp duty 附加印花税 }*lUah,@  
additional tax 补加税罚款；补加税款 %1O;fQL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L1ieaKw  
adjudged bankrupt 被裁定破产 rypTKT|U;  
adjudicated bankrupt 裁定破产人 /h*>P:i].  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /G5d|P  
adjudication of bankruptcy 裁定破产；宣告破产 }&n<uUDH  
adjudication of insolvency 裁定无力偿还债务 c8L~S/t  
adjusted actual 经调整的实数；调整后的实数 iTag+G4*  
adjusted current assets 经调整的流动资产；调整后的流动资产 :|Ad:f
Es  
adjusted figure 经调整的数字；调整后的数额 b
KrhIU[  
adjusted liabilities 经调整的负债；调整后的负债 !R1.7}O  
adjusted loss 经调整的亏损；调整后的亏损 /[Z,MG  
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 SILQ  
adjusted profit 经调整的利润；调整后的利润 H2um|6>  
adjusted surplus 经调整的盈余额；调整后的盈余额 4F {)i  
adjusted value 经调整的价值；调整后的价值 ,!dh2xNH
^  
adjustment 调整；修订；理算〔保险〕  /o[?D  
adjustment centre 调剂中心 %,D<O,N  
adjustment lag 调整过程的时间差距；调整时差 NR -!VJQ  
adjustment mechanism 调整机制 _Y
8hb!#(  
adjustment of loss 亏损调整 O [i#9)  
adjustment process 调整过程；调整程序 TiYnc3Bz}J  
adjustment range 调整幅度 ai nG6Y<O`  
administered exchange rate 受管制汇率 PI`jExL