[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: RBx`<iBe  
*
lv )9L+0  
A share Ａ股；甲类股份 lp[3z&u  
abatement of tax 减税；减扣免税额 VL5kjF3/  
ABN AMRO Bank N.V. 荷兰银行 7UHqiA`L  
above-the-line expenditure 线上项目支出；经常预算支出 $oE 4q6b  
above-the-line receipt 线上项目收入；经常预算收入 ~C5iyXR  
ABSA Asia Limited 南非联合亚洲有限公司 (Br$(XJoK}  
absolute change 绝对数值变更 Qpd-uC_Ni  
absolute expenditure 实际开支 ]6OrL TmP  
absolute guideline figure 绝对准则数字
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absolute interest 绝对权益 ^ vI|  
absolute order of discharge 绝对破产解除令 :w_F<2d0 0  
absolute profit margin 绝对利润幅度 ->wY|7  
absolute value 实值；绝对值 OxElvbM#  
absolutely vested interest 绝对既得权益 DjOFfD\MF  
absorbed cost 已吸收成本；已分摊成本 yW Iieztp  
absorption 吸收；分摊；合并 f[7'kv5S  
absorption rate 吸收率；摊配率；分摊率 )xQxc.  
ACB Finance Limited 亚洲商业财务有限公司 &ukNzV}VW  
acceptable form of reciprocity 合理的互惠条件 *p?b"{_a  
acceptable rate 适当利率；适当汇率 ;KQ'/nII  
acceptance agreement 承兑协议 <6/XE@"  
acceptance for honour 参加承兑 7tAWP Swf  
acceptor 承兑人；接受人；受票人 x+B~t4A  
acceptor for honour 参加承兑人 &o"Hb=k<  
accident insurance 意外保险 .u7
d  
Accident Insurance Association of Hong Kong 香港意外保险公会 |UnTd$m  
accident insurance scheme 意外保险计划 #BS]wj2#  
accident year basis 意外年度基准 PB>p"[ap4  
accommodation 通融；贷款 W3UK[_qK  
accommodation bill 通融票据；空头票据 M0Z>$Az]t  
accommodation party 汇票代发人
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account balance 帐户余额；帐户结余 U]vNcQj  
account book 帐簿 yE9JMi0  
account collected in advance 预收款项 gbpm::  
account current book 往来帐簿 zQ{ Q>"-  
account of after-acquired property 事后取得的财产报告 HKOJkbVZ2^  
account of defaulter 拖欠帐目 } Q1$v~  
account payable 应付帐款 "EEE09~l\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qjR;c& qR  
account receivable 应收帐款 I-/PzL<W P  
account receivable report 应收帐款报表 :#TJ-l:#  
account statement 结单；帐单；会计财务报表 >[|:cz  
account title 帐户名称；会计科目 74gU4T  
accountant's report 会计师报告 "]c:V4S#`A  
Accountant's Report Rules 会计师报告规则 *XH?|SV  
accounting and auditing procedure 会计与审计程序；会计与核数程序 EVO5+  
Accounting Arrangements 《会计安排》 IUd>jHp`6  
accounting basis 会计基础 /oiAA B27  
accounting by Official Receiver 破产管理署署长呈交的帐目 {(a@3m~a%  
Accounting Circular 《会计通告》 a]X6)6  
accounting class 会计类别 w2{k0MW  
accounting date 记帐日期；会计结算日期 jv2l_  
accounting for money 款项核算 eg(xN/D  
Accounting Officer 会计主任 P]Gsc  
accounting period 会计报告期；会计期 d,<ctd  
accounting policy 会计政策；会计方针
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accounting practice 会计惯例 }QJE9;<e  
accounting principle 会计准则 *qOo,e  
accounting record 会计记录 ULU ]k#  
accounting report 会计报告 *otJtEI>6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PtgUo,P  
Accounting Society of China 中国会计学会 (59<Zo  
accounting statement 会计报表 )>\Ne~%  
accounting system 会计制度；会计系统 ,}{E+e5jh7  
accounting transaction 会计事项；帐务交易
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accounting treatment 会计处理 Q|5wz]!5Y(  
accounting year 会计年度 $6y1';A  
accretion 增值；添加  g<,v2A  
accrual 应计项目；应累算数目 U7PA%  
accrual basis 应计制；权责发生制 t:=Ui/!q  
accrual basis accounting 应计制会计；权责发生制会计 Nq*\
{rb  
accrue 应累算；应计 a* SJHBB  
accrued benefit 应累算利益 ua U!V4-  
accrued charges 应计费用 q,:\i+>K*  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q8:u1$
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accrued expenses 应累算费用 @Wx_4LOhf  
accrued interest payable 应付利息；应计未付利息 K03
a@:  
accrued interest receivable 应收利息；应计未收利息 6 Dg[b  
accrued right 累算权益 )3)L  
accruing profit 应累算的利润 uL-i>!"L!}  
accumulated fiscal reserve 累积财政储备 vO0ql  
accumulated profit 累积利润；滚存溢利 =HoiQWQs`  
accumulated reserve 累积储备 (5yg\3Jvp  
accumulation of surplus income 累积收益盈余 W{-N,?z  
acquired assets 既得资产 ).ugMuk  
acquisition 收购；购置；取得 $ng\qJ"HF  
acquisition cost 购置成本
a3O_8GU  
acquisition expenses 购置费用 sS-5W-&P{T  
acquisition of 100% interest 收购全部股权 c7 iu[vE'+  
acquisition of control 取得控制权 5lU`o   
acquisition of fixed assets 购置固定资产 @F,HyCSN  
acquisition of shell “买壳” /@wm?ft6Gk  
acquisition price 收购价 8|d[45*q  
act of God 天灾 ^1Yx'ua'  
acting partner 执事合伙人 2iH,U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QT|mN  
active partner 积极参与的合伙人 |xf%1(Rl@  
active trading 交投活跃 8tdUnh%/  
actual circulation 实际流通 ,/d-o;W  
actual cost 实际成本 C62<pLJf  
actual expenditure 实际开支；实际支出 *E$D,  
actual income 实际入息；实际收入；实际收益 'm2,7]  
actual market 现货市场 J|'T2g  
actual price 现货价；实际价格 ;bA
y7  
actual profit 实际利润 gsU&}R1*h  
actual quotation 实盘；实际价位；实际报价 D6ck1pxkx  
actual year basis 按实际年度计算 l|&|+u#  
actuals 实货 VWMCbg>R  
actuarial investigation 精算调查 +-.BF"}  
actuarial principle 精算原则 wPc,FH+y  
actuarial report 精算师报告 BR0bf5T/  
Actuarial Society of Hong Kong 香港精算学会 CLYcg$ V  
actuarial valuation 精算师估值 . }=;]=  
actuary 精算师 tXp)o>"  
ad referendum agreement 暂定协议；有待覆核的协定 G4RsH/  
ad valorem duty 从价税；按值征税 /4T%&#6s  
ad valorem duty system 从价税制 +pFz&)?  
ad valorem fee 从价费 aoJ&< vl3  
ad valorem tariff 从价关税 ,U7hzBj8k  
additional allowance 额外免税额 *=sU+x&X  
additional amount for unexpired risk 未过期风险的额外款额 1:&$0jU&U  
additional assessable profit 补加应评税利润 He]F~GXP  
additional assessment 补加评税 pixI& iQ  
additional commitment 额外承担 "^trHh8=  
additional commitment vote 额外承担拨款 yqBu7E$X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]3I_H+hU  
additional dependent parent allowance 供养父母额外免税额 B[$SA-ZHi  
additional provision 额外拨款 ZO;]Zt]  
additional stamp duty 附加印花税 )Tb
;N  
additional tax 补加税罚款；补加税款 u#P7~9ZG-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zh4o<f:-  
adjudged bankrupt 被裁定破产 | 'z)RFqj  
adjudicated bankrupt 裁定破产人 K^>qn,]H'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S`l CynGH  
adjudication of bankruptcy 裁定破产；宣告破产 Qy$QOtrv  
adjudication of insolvency 裁定无力偿还债务 Z7f~|}  
adjusted actual 经调整的实数；调整后的实数 ,>g 6OU2~6  
adjusted current assets 经调整的流动资产；调整后的流动资产 <y'ttxeS  
adjusted figure 经调整的数字；调整后的数额 !PQRlgcG  
adjusted liabilities 经调整的负债；调整后的负债 ZHF@k'vm/9  
adjusted loss 经调整的亏损；调整后的亏损 ,J~1~fg89  
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 WI
6er;D  
adjusted profit 经调整的利润；调整后的利润 MD On; Af>  
adjusted surplus 经调整的盈余额；调整后的盈余额 tou^p-)GQ|  
adjusted value 经调整的价值；调整后的价值 -Kc-eU-&q  
adjustment 调整；修订；理算〔保险〕 *o>E{  
adjustment centre 调剂中心 eU12*(  
adjustment lag 调整过程的时间差距；调整时差 P#0_  
adjustment mechanism 调整机制 1";~"p2(  
adjustment of loss 亏损调整 O^<6`ku  
adjustment process 调整过程；调整程序 ~ACB#D%  
adjustment range 调整幅度 zH_q6@4  
administered exchange rate 受管制汇率 Qz<-xe`o8]