[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: GCZu<,  
Y7*'QKz2  
A share Ａ股；甲类股份 AUu5g  
abatement of tax 减税；减扣免税额 |3aS17yL>  
ABN AMRO Bank N.V. 荷兰银行 3LT+9ad2d  
above-the-line expenditure 线上项目支出；经常预算支出 t7sUtmq  
above-the-line receipt 线上项目收入；经常预算收入 "^18&>^  
ABSA Asia Limited 南非联合亚洲有限公司 LRhP7D+A  
absolute change 绝对数值变更 EUJ1RhajF  
absolute expenditure 实际开支 4Rl nnXY  
absolute guideline figure 绝对准则数字 2&suo!ig  
absolute interest 绝对权益 S.qk%NTTD  
absolute order of discharge 绝对破产解除令 buc,M@>  
absolute profit margin 绝对利润幅度 4V!1/w  
absolute value 实值；绝对值 {K<~ vj;  
absolutely vested interest 绝对既得权益 aB/{ %%o  
absorbed cost 已吸收成本；已分摊成本 $:xF)E  
absorption 吸收；分摊；合并 AECxd[k$9  
absorption rate 吸收率；摊配率；分摊率 yp( ?1  
ACB Finance Limited 亚洲商业财务有限公司 ^)(G(=-Rf  
acceptable form of reciprocity 合理的互惠条件 ~+7ad$   
acceptable rate 适当利率；适当汇率 bCH*8,Bmh  
acceptance agreement 承兑协议 | TC3*Y  
acceptance for honour 参加承兑 S(@*3]!q  
acceptor 承兑人；接受人；受票人 v$qpcu#o  
acceptor for honour 参加承兑人 {vf+sf^^q  
accident insurance 意外保险 de*,MkZN  
Accident Insurance Association of Hong Kong 香港意外保险公会 2nG{>,#C:O  
accident insurance scheme 意外保险计划 v=dKcruR:  
accident year basis 意外年度基准 i528e{ &  
accommodation 通融；贷款 \=HfO?$ Ro  
accommodation bill 通融票据；空头票据 >#Grf)@"6  
accommodation party 汇票代发人 Ak<IHp^Q  
account balance 帐户余额；帐户结余 # |[`1  
account book 帐簿 'iMHAP;N  
account collected in advance 预收款项 IMl9\U  
account current book 往来帐簿 'vqj5YTj  
account of after-acquired property 事后取得的财产报告 Fh*q]1F
 
account of defaulter 拖欠帐目 >w%d'e$  
account payable 应付帐款 I,?Fqg'sq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9q@z
[+X  
account receivable 应收帐款 P_:?}h\  
account receivable report 应收帐款报表 awj}K  
account statement 结单；帐单；会计财务报表 PV5TG39qQ  
account title 帐户名称；会计科目 b/a?\0^  
accountant's report 会计师报告 
B}l}Aq8  
Accountant's Report Rules 会计师报告规则 ?NL&x  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H]T2$'U6  
Accounting Arrangements 《会计安排》 "@UU[o  
accounting basis 会计基础 ,qBnqi[  
accounting by Official Receiver 破产管理署署长呈交的帐目 {9m!UlTtw  
Accounting Circular 《会计通告》 N3S,33 8s  
accounting class 会计类别 nr<}Hc
^f-  
accounting date 记帐日期；会计结算日期 f4 Sw,A  
accounting for money 款项核算 Bd N{[2  
Accounting Officer 会计主任 5~<a>>  
accounting period 会计报告期；会计期 2@=cqD7x  
accounting policy 会计政策；会计方针 U|y;b+n`  
accounting practice 会计惯例 OuYE-x2]x"  
accounting principle 会计准则 u"Hd55"&  
accounting record 会计记录 !ch[I#&J-  
accounting report 会计报告 ,=q7}5o Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A~yw8v5UF  
Accounting Society of China 中国会计学会 Jq$6$A,f  
accounting statement 会计报表 Gdc~Lh  
accounting system 会计制度；会计系统 (e bBH  
accounting transaction 会计事项；帐务交易 g0;&/;"  
accounting treatment 会计处理 2>_brz|7:|  
accounting year 会计年度 eEg1-  
accretion 增值；添加 ~L4*b*W  
accrual 应计项目；应累算数目 w|hyU4- ^  
accrual basis 应计制；权责发生制 .SRuyioF&  
accrual basis accounting 应计制会计；权责发生制会计 P?3YHa^up  
accrue 应累算；应计 Jnu}{^~  
accrued benefit 应累算利益 .zSimEOF  
accrued charges 应计费用 n+RUPZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 q~:'R  
accrued expenses 应累算费用 /pSUn"3  
accrued interest payable 应付利息；应计未付利息 dwf #~7h_  
accrued interest receivable 应收利息；应计未收利息 tnKpn-LPA  
accrued right 累算权益 I/e2,  
accruing profit 应累算的利润 b;~EJ  
accumulated fiscal reserve 累积财政储备 ]Gi+Z1q  
accumulated profit 累积利润；滚存溢利 hVt+%tmNy  
accumulated reserve 累积储备 c?V*X-  
accumulation of surplus income 累积收益盈余 m_PrasZ>  
acquired assets 既得资产 >X\s[d&(  
acquisition 收购；购置；取得 .T62aJ   
acquisition cost 购置成本 yEw"8u'  
acquisition expenses 购置费用 M~g~LhsF  
acquisition of 100% interest 收购全部股权 E=tx.h4xG~  
acquisition of control 取得控制权 kVG6\<c]  
acquisition of fixed assets 购置固定资产 f@xfb ie!  
acquisition of shell “买壳” 1>*UbV<R;u  
acquisition price 收购价 `)
( <g  
act of God 天灾 6{Cu~G{]N  
acting partner 执事合伙人 9B?t3:  
active market 买卖活跃的市场；交投畅旺的市场；旺市  i"\AyKiJ  
active partner 积极参与的合伙人 Z%HEn$t  
active trading 交投活跃 '@}?
NV0  
actual circulation 实际流通 c|;|%"Mk  
actual cost 实际成本 8ZDqqz^C0  
actual expenditure 实际开支；实际支出 -<}>YtB Q  
actual income 实际入息；实际收入；实际收益 @y~BYiKs  
actual market 现货市场 1l`s1C  
actual price 现货价；实际价格 q3pN/f;kr,  
actual profit 实际利润 65`'Upu  
actual quotation 实盘；实际价位；实际报价 @qr3v>3X<  
actual year basis 按实际年度计算 [&O:qaD^  
actuals 实货 <DlanczziF  
actuarial investigation 精算调查 -R8!"~ o  
actuarial principle 精算原则 [Yahxw}  
actuarial report 精算师报告 /NN[gz  
Actuarial Society of Hong Kong 香港精算学会 5 1CU@1Ie  
actuarial valuation 精算师估值 )zc8bS  
actuary 精算师 I?B,rT3h  
ad referendum agreement 暂定协议；有待覆核的协定 Ca k/#1  
ad valorem duty 从价税；按值征税 OSh mrz28  
ad valorem duty system 从价税制 %OfDTs  
ad valorem fee 从价费 {'K;aJ'\  
ad valorem tariff 从价关税 .V)2T
z  
additional allowance 额外免税额 ~bWWu`h  
additional amount for unexpired risk 未过期风险的额外款额 id[>!fQ=Y  
additional assessable profit 补加应评税利润 @vYN7  
additional assessment 补加评税
5P t}  
additional commitment 额外承担 }AH|~3|D  
additional commitment vote 额外承担拨款 j C1^>D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 XX5(/#  
additional dependent parent allowance 供养父母额外免税额 $j4?'-i=e  
additional provision 额外拨款 )}9}"jrDlx  
additional stamp duty 附加印花税 rgvc5p  
additional tax 补加税罚款；补加税款 m$y$wo<K[7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6x3Ew2  
adjudged bankrupt 被裁定破产 H1b%:KRVK  
adjudicated bankrupt 裁定破产人 n)?F 9Wap  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #O974f8  
adjudication of bankruptcy 裁定破产；宣告破产 kc(b;EA  
adjudication of insolvency 裁定无力偿还债务 d8q$&(]<  
adjusted actual 经调整的实数；调整后的实数 ]H9HO2wGQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 =smY/q^3  
adjusted figure 经调整的数字；调整后的数额 s8I77._s  
adjusted liabilities 经调整的负债；调整后的负债 nF[eb{GR`  
adjusted loss 经调整的亏损；调整后的亏损 S?z j&XY3  
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 Lzx(!<v  
adjusted profit 经调整的利润；调整后的利润 /z-C :k\  
adjusted surplus 经调整的盈余额；调整后的盈余额 E|A_|FS&%  
adjusted value 经调整的价值；调整后的价值 $6?KH7lA  
adjustment 调整；修订；理算〔保险〕 xfV2/A#h  
adjustment centre 调剂中心 C00*X[p  
adjustment lag 调整过程的时间差距；调整时差 3z.  >b  
adjustment mechanism 调整机制 {Ll8@'5  
adjustment of loss 亏损调整 laL4ez  
adjustment process 调整过程；调整程序 5xV/ &N  
adjustment range 调整幅度 !I+u/f?TO7  
administered exchange rate 受管制汇率 [x()^{ ;2