[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: `0Q:d'  
QX~*aqS3s8  
A share Ａ股；甲类股份 c#;LH5KI  
abatement of tax 减税；减扣免税额 BmUzsfD  
ABN AMRO Bank N.V. 荷兰银行 et]* 5Y6  
above-the-line expenditure 线上项目支出；经常预算支出 YKvFZH)  
above-the-line receipt 线上项目收入；经常预算收入 fhn
0^Qc"+  
ABSA Asia Limited 南非联合亚洲有限公司 @;,O V&XYn  
absolute change 绝对数值变更 *id|za
|:k  
absolute expenditure 实际开支 C5R DP~au  
absolute guideline figure 绝对准则数字 E(U}$Zey  
absolute interest 绝对权益 C127he  
absolute order of discharge 绝对破产解除令 y$V{yh[:  
absolute profit margin 绝对利润幅度 1y"37;x  
absolute value 实值；绝对值 %dT%r=%Y  
absolutely vested interest 绝对既得权益 0I?3@Nz6  
absorbed cost 已吸收成本；已分摊成本 y!!+IeReS  
absorption 吸收；分摊；合并 nZ7v9o9  
absorption rate 吸收率；摊配率；分摊率 /9w}[y*E  
ACB Finance Limited 亚洲商业财务有限公司 \a]\jZb
 
acceptable form of reciprocity 合理的互惠条件 ;+b}@e  
acceptable rate 适当利率；适当汇率 e#HP+b$  
acceptance agreement 承兑协议 =\%>O7c,8Y  
acceptance for honour 参加承兑 = xX^  
acceptor 承兑人；接受人；受票人 Ft.BfgJ$  
acceptor for honour 参加承兑人 X)f"`$  
accident insurance 意外保险 '7*=m^pc  
Accident Insurance Association of Hong Kong 香港意外保险公会 BtHvfoT  
accident insurance scheme 意外保险计划 ^]R0d3
?>\  
accident year basis 意外年度基准 47K5[R  
accommodation 通融；贷款 Z%OSW  
accommodation bill 通融票据；空头票据 C aJ
D*  
accommodation party 汇票代发人 t2Y~MyT/  
account balance 帐户余额；帐户结余 Z|?XQ-R5  
account book 帐簿 VD#^Xy4% r  
account collected in advance 预收款项 5PL,~Y  
account current book 往来帐簿 "^D6%I#T  
account of after-acquired property 事后取得的财产报告  B-gr2-  
account of defaulter 拖欠帐目 z:G9Uu3H(  
account payable 应付帐款 rzBWk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >aWJ+  
account receivable 应收帐款 `A^} X  
account receivable report 应收帐款报表 L2h+[f  
account statement 结单；帐单；会计财务报表 3CHte*NL=  
account title 帐户名称；会计科目 ^ KjqS\<  
accountant's report 会计师报告 +Ae.>%}  
Accountant's Report Rules 会计师报告规则 v/haUPWF\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0?h .X=G  
Accounting Arrangements 《会计安排》 u ?Xku8 1l  
accounting basis 会计基础 |}|;

OG  
accounting by Official Receiver 破产管理署署长呈交的帐目 L wu;y@[  
Accounting Circular 《会计通告》 `c
v:p|s  
accounting class 会计类别 M1M]]fT0ME  
accounting date 记帐日期；会计结算日期 /(0d{  
accounting for money 款项核算 d?P aZz{4  
Accounting Officer 会计主任 E0pQRGPA  
accounting period 会计报告期；会计期 PYf`a`dH  
accounting policy 会计政策；会计方针 sq^"bLw  
accounting practice 会计惯例 M:SxAo-D2  
accounting principle 会计准则 r/T DU[`&  
accounting record 会计记录 `3:%F>  
accounting report 会计报告 }Tef;8
d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T:&+#0<  
Accounting Society of China 中国会计学会 <FK><aA_i*  
accounting statement 会计报表 #?=cg]v_  
accounting system 会计制度；会计系统 D{l((t3=T  
accounting transaction 会计事项；帐务交易 
NE4fQi?3  
accounting treatment 会计处理  k WtUj  
accounting year 会计年度 L' pZ  
accretion 增值；添加 E)E!  
accrual 应计项目；应累算数目 HlSuhbi'@  
accrual basis 应计制；权责发生制 ;~bn@T-  
accrual basis accounting 应计制会计；权责发生制会计 <<1oc{i  
accrue 应累算；应计 vSA%A 47G  
accrued benefit 应累算利益 ckk[n  
accrued charges 应计费用 ES2qX]I  
accrued cumulative preference share dividend 应累算的累积优先股股息 dW`D?$(@,  
accrued expenses 应累算费用 M5V1j(URE  
accrued interest payable 应付利息；应计未付利息 %E\%nTV  
accrued interest receivable 应收利息；应计未收利息 7. .vaq#  
accrued right 累算权益 w3Ohm7N[  
accruing profit 应累算的利润 "p{'984r<  
accumulated fiscal reserve 累积财政储备 +;Gl>$  
accumulated profit 累积利润；滚存溢利 [s2V-'2  
accumulated reserve 累积储备 hrD6r=JT<~  
accumulation of surplus income 累积收益盈余 NHF?73:  
acquired assets 既得资产 [mPdT^h  
acquisition 收购；购置；取得 M::iU_  
acquisition cost 购置成本 h'x~"k1  
acquisition expenses 购置费用 w0!,1 Ry  
acquisition of 100% interest 收购全部股权 N96BWgT  
acquisition of control 取得控制权 Mg$9'a"[\
 
acquisition of fixed assets 购置固定资产 G~L?q~b  
acquisition of shell “买壳” WL
Lv a<{  
acquisition price 收购价 QO.gt*"  
act of God 天灾 H=#Jg;_w  
acting partner 执事合伙人 72zuI4&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,9qB}HG  
active partner 积极参与的合伙人 U
08?*{  
active trading 交投活跃 a
f(JoX*U  
actual circulation 实际流通 c1J)yv1y  
actual cost 实际成本 ([-=NT}Aq  
actual expenditure 实际开支；实际支出 `W n5 .V  
actual income 实际入息；实际收入；实际收益 J#DcT@  
actual market 现货市场 A*~1Uz\t  
actual price 现货价；实际价格 g4~qcI=a  
actual profit 实际利润 ..!-)q'?  
actual quotation 实盘；实际价位；实际报价 ef;L|b%pp  
actual year basis 按实际年度计算 L"I] mQvd  
actuals 实货 @t8kN6.  
actuarial investigation 精算调查 ] <3?=$  
actuarial principle 精算原则 EiN)TB^]  
actuarial report 精算师报告 <WJ0St  
Actuarial Society of Hong Kong 香港精算学会 X);Zm7  
actuarial valuation 精算师估值 :5{@*  
actuary 精算师 S "Pj 1  
ad referendum agreement 暂定协议；有待覆核的协定 ^u!Tyb8Dk  
ad valorem duty 从价税；按值征税 O + & xb  
ad valorem duty system 从价税制 1cBhcYv"  
ad valorem fee 从价费 M%s$F@  
ad valorem tariff 从价关税 aX) ./  
additional allowance 额外免税额 _D9@<+MS*  
additional amount for unexpired risk 未过期风险的额外款额 Zw][c7%  
additional assessable profit 补加应评税利润 78CJ  
additional assessment 补加评税 az;jMnPpR5  
additional commitment 额外承担 U/!&Ks nT  
additional commitment vote 额外承担拨款 V )k, 9=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @:9fS  
additional dependent parent allowance 供养父母额外免税额 >Ryss@o  
additional provision 额外拨款 u7&'3ef  
additional stamp duty 附加印花税 "%Ana=cc  
additional tax 补加税罚款；补加税款 l\;mP. !  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 i:M*L< +  
adjudged bankrupt 被裁定破产 NJf(,Mr*|  
adjudicated bankrupt 裁定破产人 -5v.1y=!L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |p -R9A*>h  
adjudication of bankruptcy 裁定破产；宣告破产 u?;Vxh3@|  
adjudication of insolvency 裁定无力偿还债务 G+ v, Hi1  
adjusted actual 经调整的实数；调整后的实数 /cC6qhkp%  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^Lmc%y  
adjusted figure 经调整的数字；调整后的数额 \41)0,sEy  
adjusted liabilities 经调整的负债；调整后的负债 TUUE(sLA  
adjusted loss 经调整的亏损；调整后的亏损 ~po%GoH(K  
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 xY'qm8V  
adjusted profit 经调整的利润；调整后的利润 `m3QT3B  
adjusted surplus 经调整的盈余额；调整后的盈余额 N@*wi"Q  
adjusted value 经调整的价值；调整后的价值 b]<HhU  
adjustment 调整；修订；理算〔保险〕 3E}NiD\V}  
adjustment centre 调剂中心 `XSc >  
adjustment lag 调整过程的时间差距；调整时差 cia-OVX  
adjustment mechanism 调整机制 Cz@FZb8  
adjustment of loss 亏损调整 B UQn+;be  
adjustment process 调整过程；调整程序 f\);HJbg  
adjustment range 调整幅度 vk)0 n=  
administered exchange rate 受管制汇率 ?QSx
8d