[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: B%9[  
<..%@]+  
A share Ａ股；甲类股份 6#5@d^a  
abatement of tax 减税；减扣免税额 [:!#F7O-  
ABN AMRO Bank N.V. 荷兰银行 MnsnW{VGX  
above-the-line expenditure 线上项目支出；经常预算支出 ' n~N*DH  
above-the-line receipt 线上项目收入；经常预算收入 v4|kiy  
ABSA Asia Limited 南非联合亚洲有限公司 {R,rc!yF  
absolute change 绝对数值变更 (w% hz']  
absolute expenditure 实际开支 # dxlU/*  
absolute guideline figure 绝对准则数字 ^B?koU l^  
absolute interest 绝对权益 fp4d?3G  
absolute order of discharge 绝对破产解除令 4aB`wA^x  
absolute profit margin 绝对利润幅度 AJ:@c7:eS  
absolute value 实值；绝对值 Z#;ieI\  
absolutely vested interest 绝对既得权益 Hv0sl+  
absorbed cost 已吸收成本；已分摊成本 ^m8\fCA*  
absorption 吸收；分摊；合并 b THa;* `  
absorption rate 吸收率；摊配率；分摊率 \{+7`4g  
ACB Finance Limited 亚洲商业财务有限公司 VV]{R'  
acceptable form of reciprocity 合理的互惠条件 ,l7ty#j  
acceptable rate 适当利率；适当汇率 1xq1te)  
acceptance agreement 承兑协议 Zml9ndzT  
acceptance for honour 参加承兑 x)vYc36H  
acceptor 承兑人；接受人；受票人 
NM~e  
acceptor for honour 参加承兑人 7qXgHrr0|U  
accident insurance 意外保险 h/(9AO}t  
Accident Insurance Association of Hong Kong 香港意外保险公会 4b3p,$BWS  
accident insurance scheme 意外保险计划 w6Tb<ja  
accident year basis 意外年度基准 9i|6  
accommodation 通融；贷款 HNjkRl)QR  
accommodation bill 通融票据；空头票据 B{1+0k  
accommodation party 汇票代发人 #0Oqw=F  
account balance 帐户余额；帐户结余 Qn%*kU0X  
account book 帐簿 >Q5E0 !]  
account collected in advance 预收款项  |Be.r{l  
account current book 往来帐簿 =AcbX
_[  
account of after-acquired property 事后取得的财产报告 3y 3 U`Mo  
account of defaulter 拖欠帐目 9y]$c1  
account payable 应付帐款 u{p\8v%7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 
e$>5GM  
account receivable 应收帐款 ( v ~/glf  
account receivable report 应收帐款报表 "?qu(}|  
account statement 结单；帐单；会计财务报表 p6}
jCGJ  
account title 帐户名称；会计科目 _9 Gy`  
accountant's report 会计师报告 'OX6eY5
 
Accountant's Report Rules 会计师报告规则 sCRBKCR?  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9 '5,V{pj  
Accounting Arrangements 《会计安排》 tfv]AC7x  
accounting basis 会计基础 i,yK&*>JJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 U;V. +onv  
Accounting Circular 《会计通告》 BTd'bD~EA  
accounting class 会计类别 m_Fw;s/9  
accounting date 记帐日期；会计结算日期 dqKTF_+VhA  
accounting for money 款项核算 ki+9Ln;  
Accounting Officer 会计主任 {&h&:  
accounting period 会计报告期；会计期 5E!|-xD  
accounting policy 会计政策；会计方针 A<.Q&4jb  
accounting practice 会计惯例 %W&=]&L  
accounting principle 会计准则 m/6oQ  
accounting record 会计记录 HZK0Ldf  
accounting report 会计报告 Cq(Xa-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 09%eaoW  
Accounting Society of China 中国会计学会 i*U\~CZjT  
accounting statement 会计报表 s` 9zW,  
accounting system 会计制度；会计系统 BgpJ;D+N4  
accounting transaction 会计事项；帐务交易 y6PAX vv'{  
accounting treatment 会计处理 fn mZJJ,Q  
accounting year 会计年度 jZ{ S{"j  
accretion 增值；添加 Gg .w-&  
accrual 应计项目；应累算数目 #!`zU4&2  
accrual basis 应计制；权责发生制 l E&hw  
accrual basis accounting 应计制会计；权责发生制会计 40c#zCE  
accrue 应累算；应计 ka>RAr J  
accrued benefit 应累算利益 Dh9-~}sW'  
accrued charges 应计费用 dIpt&nH&$  
accrued cumulative preference share dividend 应累算的累积优先股股息 UxS;m4  
accrued expenses 应累算费用 ToMX7xz6  
accrued interest payable 应付利息；应计未付利息 q/B+F%QiMQ  
accrued interest receivable 应收利息；应计未收利息 uRL3v01?H0  
accrued right 累算权益 \ qs6%  
accruing profit 应累算的利润 >6kWmXK[  
accumulated fiscal reserve 累积财政储备 FQ-(#[  
accumulated profit 累积利润；滚存溢利 ,F-tvSc\Q  
accumulated reserve 累积储备 Qs?+vk?*h  
accumulation of surplus income 累积收益盈余 .e"jnP~  
acquired assets 既得资产 `riv`+J{s  
acquisition 收购；购置；取得 mm{U 5
  
acquisition cost 购置成本 #/tdZ0  
acquisition expenses 购置费用 <m6Xh^Ko;  
acquisition of 100% interest 收购全部股权 \iL,l 87  
acquisition of control 取得控制权 Qrt8O7&('  
acquisition of fixed assets 购置固定资产 _+Q$h4t   
acquisition of shell “买壳” PCLSY8N  
acquisition price 收购价 FI
/YJ@21  
act of God 天灾 xLD6A5n,[  
acting partner 执事合伙人 v:HgpZo+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R_1C+  
active partner 积极参与的合伙人 -DuiK:mp  
active trading 交投活跃
{//F>5~[  
actual circulation 实际流通 3=<iGX"z  
actual cost 实际成本 -E500F*
b  
actual expenditure 实际开支；实际支出 (jm.vL&5j  
actual income 实际入息；实际收入；实际收益 Z~ ,.l  
actual market 现货市场 FSQ&J|O  
actual price 现货价；实际价格 c0qv11,:t  
actual profit 实际利润 xXx`a\i  
actual quotation 实盘；实际价位；实际报价 y(]|jRo  
actual year basis 按实际年度计算 eB\r/B]  
actuals 实货 6m.Ku13;  
actuarial investigation 精算调查 kI
fb!  
actuarial principle 精算原则 <zf+Ii1:,  
actuarial report 精算师报告 >=`c [=:Z_  
Actuarial Society of Hong Kong 香港精算学会 n% `r  
actuarial valuation 精算师估值 )>Q 2G/@  
actuary 精算师 x ?V/3 zW  
ad referendum agreement 暂定协议；有待覆核的协定 (En\odbvt  
ad valorem duty 从价税；按值征税 #PrV) en  
ad valorem duty system 从价税制 "~(&5M\8`  
ad valorem fee 从价费 3N bn|_`(  
ad valorem tariff 从价关税 rqFs[1wr>R  
additional allowance 额外免税额 .#:,j1L"53  
additional amount for unexpired risk 未过期风险的额外款额 KJ)nGoP>  
additional assessable profit 补加应评税利润 {''|iwLr  
additional assessment 补加评税 >4ct[fW+  
additional commitment 额外承担 avpw+ M6+  
additional commitment vote 额外承担拨款 Fkz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YMi(Cyja&  
additional dependent parent allowance 供养父母额外免税额 rq1kj 8%2  
additional provision 额外拨款 v2n0[b0  
additional stamp duty 附加印花税 gZjO
lp  
additional tax 补加税罚款；补加税款 bSr 'ji  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [[e|GQ  
adjudged bankrupt 被裁定破产 da2[   
adjudicated bankrupt 裁定破产人 g &Z7h4!\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fMQ*2zGu95  
adjudication of bankruptcy 裁定破产；宣告破产 =_'cG:=)  
adjudication of insolvency 裁定无力偿还债务 0v@/I<
 
adjusted actual 经调整的实数；调整后的实数 bS<@Rd{g  
adjusted current assets 经调整的流动资产；调整后的流动资产
/,Rc
a1W  
adjusted figure 经调整的数字；调整后的数额 BY0|exW  
adjusted liabilities 经调整的负债；调整后的负债 YF -w=Y6  
adjusted loss 经调整的亏损；调整后的亏损 +^J-'7Vt  
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 99!{[gOv  
adjusted profit 经调整的利润；调整后的利润 |\a:]SlH  
adjusted surplus 经调整的盈余额；调整后的盈余额 Hk]BC
 
adjusted value 经调整的价值；调整后的价值 ^)q2\YE;  
adjustment 调整；修订；理算〔保险〕 _=L;`~=C9e  
adjustment centre 调剂中心 gFT~\3jp=  
adjustment lag 调整过程的时间差距；调整时差 u3wC }Zo  
adjustment mechanism 调整机制 lk +K+Ra/  
adjustment of loss 亏损调整 vs1Sh?O  
adjustment process 调整过程；调整程序 q~J oGTv  
adjustment range 调整幅度 l;BX\S  
administered exchange rate 受管制汇率 g&4~nEp