[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: mH'~pR>t  
1`&`y%c?B  
A share Ａ股；甲类股份 faDSyBLo  
abatement of tax 减税；减扣免税额 d#g))f;  
ABN AMRO Bank N.V. 荷兰银行 "jFf} "  
above-the-line expenditure 线上项目支出；经常预算支出 { qNPhi  
above-the-line receipt 线上项目收入；经常预算收入 +3)r szb72  
ABSA Asia Limited 南非联合亚洲有限公司 k {
*QU(  
absolute change 绝对数值变更 \HfAKBT  
absolute expenditure 实际开支 Iux3f+ H  
absolute guideline figure 绝对准则数字 Xu]~vik  
absolute interest 绝对权益 ^`&'u_B!+  
absolute order of discharge 绝对破产解除令 P0m3IH)  
absolute profit margin 绝对利润幅度 \#{PV\x:Nn  
absolute value 实值；绝对值 8D='N`cN+  
absolutely vested interest 绝对既得权益 ;o_F<68QP  
absorbed cost 已吸收成本；已分摊成本 :!%VSem  
absorption 吸收；分摊；合并 ?Y(  
absorption rate 吸收率；摊配率；分摊率 HL38iXQ( 3  
ACB Finance Limited 亚洲商业财务有限公司 gxv^=;2C  
acceptable form of reciprocity 合理的互惠条件 z0[XI7KK  
acceptable rate 适当利率；适当汇率 b(Nv`'O  
acceptance agreement 承兑协议 e8F]m`{_"  
acceptance for honour 参加承兑 $TI^8 3  
acceptor 承兑人；接受人；受票人 k?+ 7%A]  
acceptor for honour 参加承兑人 %71i&T F  
accident insurance 意外保险 XcVN{6-z  
Accident Insurance Association of Hong Kong 香港意外保险公会 1)ue-(o5  
accident insurance scheme 意外保险计划 <RGH+4LF  
accident year basis 意外年度基准 7n8nJTU{4j  
accommodation 通融；贷款 !6!)H8rX  
accommodation bill 通融票据；空头票据 #De>EQ%  
accommodation party 汇票代发人 D}_.D=)  
account balance 帐户余额；帐户结余 Joow{75K  
account book 帐簿 p['RV  
account collected in advance 预收款项 ^4dE8Ve"@  
account current book 往来帐簿 J2bvHxb Rd  
account of after-acquired property 事后取得的财产报告 ujU,O%.n  
account of defaulter 拖欠帐目 //R"ZE@d\  
account payable 应付帐款 QL?_FwZL  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 VW-qQe  
account receivable 应收帐款 H+v&4}f  
account receivable report 应收帐款报表 NJUKH1lIhR  
account statement 结单；帐单；会计财务报表 9LDv?kYr  
account title 帐户名称；会计科目 d54iZ`  
accountant's report 会计师报告 6_CP?X+T  
Accountant's Report Rules 会计师报告规则 1EyN |m|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ;*A'2ymXUT  
Accounting Arrangements 《会计安排》 ul ~ux$a  
accounting basis 会计基础 %5o2I_Cjz  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ez3fL&*  
Accounting Circular 《会计通告》 #[+# bw_6  
accounting class 会计类别 c4Ebre-Oa  
accounting date 记帐日期；会计结算日期 )GD7rsC`<  
accounting for money 款项核算 %~u]|q<{  
Accounting Officer 会计主任 I'/3_AX  
accounting period 会计报告期；会计期 bJ
~H  
accounting policy 会计政策；会计方针 [h/T IGE\  
accounting practice 会计惯例 0dchOUj  
accounting principle 会计准则 L)e"qC_-  
accounting record 会计记录 Br1R++]  
accounting report 会计报告 5\mRH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5^B79A"}  
Accounting Society of China 中国会计学会 AZj&;!}  
accounting statement 会计报表 ]PXM;w  
accounting system 会计制度；会计系统 osW"wh_
  
accounting transaction 会计事项；帐务交易 3:J>-MO  
accounting treatment 会计处理 "#Rh\DQ  
accounting year 会计年度 i'IT,jz!  
accretion 增值；添加 {{G)Ry* pb  
accrual 应计项目；应累算数目 SE'Im  
accrual basis 应计制；权责发生制 @\K[WqF$$q  
accrual basis accounting 应计制会计；权责发生制会计 YF%gs{  
accrue 应累算；应计 mQ"~x]  
accrued benefit 应累算利益 r&gvP|W%  
accrued charges 应计费用 d$t"Vp  
accrued cumulative preference share dividend 应累算的累积优先股股息 Fr9/TI  
accrued expenses 应累算费用 JJ: ku&Mb  
accrued interest payable 应付利息；应计未付利息 s,z~qL6&  
accrued interest receivable 应收利息；应计未收利息 &f*orM:  
accrued right 累算权益 [Vd$FDki  
accruing profit 应累算的利润 {,>G 1>Yv  
accumulated fiscal reserve 累积财政储备 'Y38VOI%  
accumulated profit 累积利润；滚存溢利 fvu{(Tb  
accumulated reserve 累积储备 o!a,r3  
accumulation of surplus income 累积收益盈余 =sJ?]U  
acquired assets 既得资产 S 'a- E![  
acquisition 收购；购置；取得 =[B\50]  
acquisition cost 购置成本 77>oQ~q  
acquisition expenses 购置费用 + G @N  
acquisition of 100% interest 收购全部股权 ^Q/*on;A,/  
acquisition of control 取得控制权 2+1ybOwb  
acquisition of fixed assets 购置固定资产 <,i4Ua  
acquisition of shell “买壳” K~W(ZmB  
acquisition price 收购价 oPe|Gfv\G  
act of God 天灾 9LR=>@Z  
acting partner 执事合伙人 [vg&E )V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *2AD#yIKC  
active partner 积极参与的合伙人 dlu*s(O"
  
active trading 交投活跃 |iM,bs  
actual circulation 实际流通 ,9&cIUH  
actual cost 实际成本 fY<#KM6X  
actual expenditure 实际开支；实际支出 XwH>F7HPe  
actual income 实际入息；实际收入；实际收益 Kz HYh  
actual market 现货市场 HDe\Oty_  
actual price 现货价；实际价格 DiJLWXs  
actual profit 实际利润 >eJ<-3L;  
actual quotation 实盘；实际价位；实际报价  RGW@@  
actual year basis 按实际年度计算 V_
7\VKR  
actuals 实货 T{dQ4 c  
actuarial investigation 精算调查 e~)[
I!n  
actuarial principle 精算原则 \}Q=q$
)  
actuarial report 精算师报告 f"6W ;b2L.  
Actuarial Society of Hong Kong 香港精算学会 a5*r1 ,  
actuarial valuation 精算师估值 zt
p|FUi  
actuary 精算师 E7Lqa S  
ad referendum agreement 暂定协议；有待覆核的协定 ">V1II 7  
ad valorem duty 从价税；按值征税 dNACE*g;q  
ad valorem duty system 从价税制 4X
kI? l  
ad valorem fee 从价费 [F-R*}&x  
ad valorem tariff 从价关税 sd%j&Su#4  
additional allowance 额外免税额 7=-Yxt  
additional amount for unexpired risk 未过期风险的额外款额 `TBXJ(Y  
additional assessable profit 补加应评税利润 yw1&I^7  
additional assessment 补加评税 8Qvs\TY  
additional commitment 额外承担 3?Pg ;  
additional commitment vote 额外承担拨款 (_FU3ZW!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PK|-2R"M
  
additional dependent parent allowance 供养父母额外免税额 h"FI]jK|}  
additional provision 额外拨款 fi?4!h  
additional stamp duty 附加印花税 =2\2Sp  
additional tax 补加税罚款；补加税款 K%q5:9 m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 rA~f68h|  
adjudged bankrupt 被裁定破产 yl[I 'fX66  
adjudicated bankrupt 裁定破产人 Gwd38  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 qb>ULP0  
adjudication of bankruptcy 裁定破产；宣告破产 ;;0'BdsL`  
adjudication of insolvency 裁定无力偿还债务 Fh#QS'[  
adjusted actual 经调整的实数；调整后的实数 ;(C<gt,r}  
adjusted current assets 经调整的流动资产；调整后的流动资产 *,\v|]fc  
adjusted figure 经调整的数字；调整后的数额 X^\D"fmE.  
adjusted liabilities 经调整的负债；调整后的负债 #&Hi0..y  
adjusted loss 经调整的亏损；调整后的亏损 3^8Cc(bk  
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 ^J
p
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adjusted profit 经调整的利润；调整后的利润  4'QX1
p  
adjusted surplus 经调整的盈余额；调整后的盈余额 jTa\I&s,A  
adjusted value 经调整的价值；调整后的价值 :[0 R F^2}  
adjustment 调整；修订；理算〔保险〕 >|taU8^|G}  
adjustment centre 调剂中心 m8s
d2&4  
adjustment lag 调整过程的时间差距；调整时差 #Oka7.yz  
adjustment mechanism 调整机制 .psb#4  
adjustment of loss 亏损调整 * %D_\0;  
adjustment process 调整过程；调整程序 {JE [  
adjustment range 调整幅度 e=i X]%^  
administered exchange rate 受管制汇率 ~[;r) g\