[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]

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A share Ａ股；甲类股份 mc8Q2eQat}  
abatement of tax 减税；减扣免税额 !pw)sO~  
ABN AMRO Bank N.V. 荷兰银行 &`v?oN9$  
above-the-line expenditure 线上项目支出；经常预算支出 "QNQ00[T`>  
above-the-line receipt 线上项目收入；经常预算收入 g,EDE6`8  
ABSA Asia Limited 南非联合亚洲有限公司 WIf.;B)L  
absolute change 绝对数值变更 2<I=xWwFA  
absolute expenditure 实际开支 "W%YsN0  
absolute guideline figure 绝对准则数字 J|f29B-c  
absolute interest 绝对权益 X:g5;NT  
absolute order of discharge 绝对破产解除令
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absolute profit margin 绝对利润幅度 ?@$xLUHR4  
absolute value 实值；绝对值 =X7kADRq  
absolutely vested interest 绝对既得权益 e~zgH\`  
absorbed cost 已吸收成本；已分摊成本 jBYvOy*$Q  
absorption 吸收；分摊；合并
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absorption rate 吸收率；摊配率；分摊率
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ACB Finance Limited 亚洲商业财务有限公司 Z>g>OPu  
acceptable form of reciprocity 合理的互惠条件 w=WF$)ZU  
acceptable rate 适当利率；适当汇率 Uc {m##!  
acceptance agreement 承兑协议 ^wd@mWxx  
acceptance for honour 参加承兑 O;<wDh)Yt  
acceptor 承兑人；接受人；受票人 !P=Cv=  
acceptor for honour 参加承兑人 bc'Io
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accident insurance 意外保险 7\2I>W  
Accident Insurance Association of Hong Kong 香港意外保险公会 W<
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accident insurance scheme 意外保险计划 A5yVxSF  
accident year basis 意外年度基准 2@6@|jRG  
accommodation 通融；贷款 pvyEs|f=%  
accommodation bill 通融票据；空头票据 bp:`m>4<  
accommodation party 汇票代发人 #Z2'Y[@.  
account balance 帐户余额；帐户结余 Dc-K08c  
account book 帐簿 $YEm(:v$  
account collected in advance 预收款项 K9k!P8Rd  
account current book 往来帐簿 H575W"53  
account of after-acquired property 事后取得的财产报告 T{C;bf:Q  
account of defaulter 拖欠帐目 f_S$CFa@  
account payable 应付帐款 ~?ezd0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6(`N!]e*L  
account receivable 应收帐款 MIIl+   
account receivable report 应收帐款报表 Fk/I (Q  
account statement 结单；帐单；会计财务报表 9hIKx:XCg  
account title 帐户名称；会计科目 .<`)`:n+B  
accountant's report 会计师报告 ~hvj3zC5xz  
Accountant's Report Rules 会计师报告规则 Ie. on)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K/ On|C  
Accounting Arrangements 《会计安排》 hYkkr&  
accounting basis 会计基础 JFm@j
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accounting by Official Receiver 破产管理署署长呈交的帐目 ?/3wO/
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Accounting Circular 《会计通告》 uH9Vj<E$K  
accounting class 会计类别 iX+8!>Q  
accounting date 记帐日期；会计结算日期 bzNnEH`^]  
accounting for money 款项核算 eW(pP>@k,  
Accounting Officer 会计主任 R|\eBnfI  
accounting period 会计报告期；会计期 Z?'CS|ud  
accounting policy 会计政策；会计方针 fAULuF  
accounting practice 会计惯例 O0#[hY,  
accounting principle 会计准则 bu _ @>`S  
accounting record 会计记录 M[mYG _{J  
accounting report 会计报告 ]H n:c'aT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5eori8gr7  
Accounting Society of China 中国会计学会 .pUB.l$)  
accounting statement 会计报表 -pYmM d,  
accounting system 会计制度；会计系统 :.*Q@X}-I  
accounting transaction 会计事项；帐务交易 AfTm#-R  
accounting treatment 会计处理 D j 9aTO  
accounting year 会计年度 
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accretion 增值；添加 8IlUbj  
accrual 应计项目；应累算数目 gLv+L]BnhH  
accrual basis 应计制；权责发生制 DA "V)  
accrual basis accounting 应计制会计；权责发生制会计 `Ow]@flLI  
accrue 应累算；应计 lz0-5z+\  
accrued benefit 应累算利益 #AGO~#aK  
accrued charges 应计费用 *m"9F'(Sd  
accrued cumulative preference share dividend 应累算的累积优先股股息 ta)gOc)r R  
accrued expenses 应累算费用 >j=ZB3y Z  
accrued interest payable 应付利息；应计未付利息 h.vy SwF"j  
accrued interest receivable 应收利息；应计未收利息 k={D!4kKz  
accrued right 累算权益 ;-u]@35  
accruing profit 应累算的利润 V|'@D#\  
accumulated fiscal reserve 累积财政储备 l7VO8p]y[R  
accumulated profit 累积利润；滚存溢利 .jQx
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accumulated reserve 累积储备 ;O hQBAC  
accumulation of surplus income 累积收益盈余 B46:LQ9[  
acquired assets 既得资产 Z2]0brV  
acquisition 收购；购置；取得 cn} CI  
acquisition cost 购置成本 ?C2(q6X+s  
acquisition expenses 购置费用 q0+N#$g#   
acquisition of 100% interest 收购全部股权 *U
1*/Q.  
acquisition of control 取得控制权 zq</(5H  
acquisition of fixed assets 购置固定资产 %>*?uO`z[  
acquisition of shell “买壳” QPf\lN/$4d  
acquisition price 收购价 m
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act of God 天灾 yf:0u_&]  
acting partner 执事合伙人 u* pQVU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0cHcBxdF  
active partner 积极参与的合伙人 h2zSOY{su  
active trading 交投活跃 V4Rs  
actual circulation 实际流通 w
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actual cost 实际成本 y ~  K8  
actual expenditure 实际开支；实际支出 @H?OHpJ"`  
actual income 实际入息；实际收入；实际收益 aftt^h  
actual market 现货市场 bDvGFSAH  
actual price 现货价；实际价格 U^7hw(}me  
actual profit 实际利润 viG=Ap.Th  
actual quotation 实盘；实际价位；实际报价 7-B|B{]  
actual year basis 按实际年度计算 4xW~@meNB  
actuals 实货 66?`7j X  
actuarial investigation 精算调查 i<Ms2^  
actuarial principle 精算原则 6Mc&=}bV  
actuarial report 精算师报告 Vl1.]'p_  
Actuarial Society of Hong Kong 香港精算学会 hFA |(l6  
actuarial valuation 精算师估值 l5w^rj  
actuary 精算师 la{?
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ad referendum agreement 暂定协议；有待覆核的协定 #eKKH]J/  
ad valorem duty 从价税；按值征税 MlWKfe<  
ad valorem duty system 从价税制 K;"H$0!9  
ad valorem fee 从价费 Nt8"6k_  
ad valorem tariff 从价关税 z!6_u@^-  
additional allowance 额外免税额 6E) T;R(@  
additional amount for unexpired risk 未过期风险的额外款额 EN`JzLjP  
additional assessable profit 补加应评税利润 q,fp DNo  
additional assessment 补加评税 2tK~]0x  
additional commitment 额外承担 l)$mpMgAD  
additional commitment vote 额外承担拨款 IA0vSF:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xCL)<8[R,}  
additional dependent parent allowance 供养父母额外免税额 |i
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additional provision 额外拨款 jW#dUKS(  
additional stamp duty 附加印花税 mdL T7  
additional tax 补加税罚款；补加税款 k`>qb8,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S<]k0bC  
adjudged bankrupt 被裁定破产 +iN!$zF5]  
adjudicated bankrupt 裁定破产人 Qf0P"s`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]rGd!"q  
adjudication of bankruptcy 裁定破产；宣告破产 ruagJS)+  
adjudication of insolvency 裁定无力偿还债务 vhOh3  
adjusted actual 经调整的实数；调整后的实数 ?5">50  
adjusted current assets 经调整的流动资产；调整后的流动资产 puMVvo  
adjusted figure 经调整的数字；调整后的数额 a)2l9  
adjusted liabilities 经调整的负债；调整后的负债 ;VCV%=W<  
adjusted loss 经调整的亏损；调整后的亏损 > U3>I^Y  
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 gs1  
adjusted profit 经调整的利润；调整后的利润 ; ]%fFcy  
adjusted surplus 经调整的盈余额；调整后的盈余额 /TbJCZ  
adjusted value 经调整的价值；调整后的价值 [ uqr  
adjustment 调整；修订；理算〔保险〕 i/! {k2  
adjustment centre 调剂中心 ;0_T\{H"nR  
adjustment lag 调整过程的时间差距；调整时差 %tkqWK:  
adjustment mechanism 调整机制 BpA7 z/  
adjustment of loss 亏损调整 %+/v")8+?  
adjustment process 调整过程；调整程序 0 F8xS8vK+  
adjustment range 调整幅度 ;woK96"{t  
administered exchange rate 受管制汇率 dh]Hf,OLF