[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: }r,\0Wm  
7},A.q  
A share Ａ股；甲类股份 Z~5) )5Ye;  
abatement of tax 减税；减扣免税额 hx;f/EPx  
ABN AMRO Bank N.V. 荷兰银行 *IG $"nu  
above-the-line expenditure 线上项目支出；经常预算支出 ?e7]U*jEU  
above-the-line receipt 线上项目收入；经常预算收入 OmYVJt_  
ABSA Asia Limited 南非联合亚洲有限公司 M^ FY6TT4O  
absolute change 绝对数值变更 #+I'V\[  
absolute expenditure 实际开支 Swi#
^i  
absolute guideline figure 绝对准则数字 iGN\ >m}  
absolute interest 绝对权益 ahBqYAK9  
absolute order of discharge 绝对破产解除令 D& @]  
absolute profit margin 绝对利润幅度 hp\&g2_S0W  
absolute value 实值；绝对值 pfA6?tP`  
absolutely vested interest 绝对既得权益 JAPr[O&  
absorbed cost 已吸收成本；已分摊成本 yIMqQSt79z  
absorption 吸收；分摊；合并 JfY*#(
{y  
absorption rate 吸收率；摊配率；分摊率 *XVwTW[a  
ACB Finance Limited 亚洲商业财务有限公司 !rvEo =^  
acceptable form of reciprocity 合理的互惠条件 )Fw/Cu  
acceptable rate 适当利率；适当汇率 /ZLY@&M  
acceptance agreement 承兑协议 TJ|Jv8j<s  
acceptance for honour 参加承兑 Cs'LrUB?=U  
acceptor 承兑人；接受人；受票人 qe~x?FO_>  
acceptor for honour 参加承兑人 A'WR!*Yt  
accident insurance 意外保险 ?pDr"XH~  
Accident Insurance Association of Hong Kong 香港意外保险公会 6cQgp]%  
accident insurance scheme 意外保险计划 okNo-\Dh!  
accident year basis 意外年度基准 sp9gz~Kq
 
accommodation 通融；贷款

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accommodation bill 通融票据；空头票据 Qz i?%&  
accommodation party 汇票代发人 eI #Gx_mg  
account balance 帐户余额；帐户结余 {Kz
,_bo  
account book 帐簿 W U(_N*a  
account collected in advance 预收款项 g?C;b>4  
account current book 往来帐簿 *GP2>oEM  
account of after-acquired property 事后取得的财产报告 Y.tx$%
 
account of defaulter 拖欠帐目 s\ IKSoE  
account payable 应付帐款 cNs'GfD}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hlTbC l  
account receivable 应收帐款 6_LeP9s )  
account receivable report 应收帐款报表 e|~MJu+1  
account statement 结单；帐单；会计财务报表 +n3I\7G>  
account title 帐户名称；会计科目 0c_xPBbB+  
accountant's report 会计师报告 >tD=t8  
Accountant's Report Rules 会计师报告规则 zM0NRERi  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @NHh-&;w  
Accounting Arrangements 《会计安排》 {7o#Ve  
accounting basis 会计基础 8
xpplo8  
accounting by Official Receiver 破产管理署署长呈交的帐目 wBPo{  
Accounting Circular 《会计通告》 5En
6f`nR{  
accounting class 会计类别 1v o)]ff  
accounting date 记帐日期；会计结算日期 p7h#.m~
Qu  
accounting for money 款项核算 1+o]+Jz|  
Accounting Officer 会计主任 >4 OXG7.&f  
accounting period 会计报告期；会计期 /@os*c|je  
accounting policy 会计政策；会计方针 |"H 2'L$  
accounting practice 会计惯例 1^iBS  
accounting principle 会计准则 xQy,1f3s+  
accounting record 会计记录 L9x-90'q,  
accounting report 会计报告 / )0hsQs  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k[=qx{Osx%  
Accounting Society of China 中国会计学会 0p.bmQSH  
accounting statement 会计报表 )?n'ZhsX  
accounting system 会计制度；会计系统 g7oY
1;  
accounting transaction 会计事项；帐务交易 GK?ual1  
accounting treatment 会计处理 'U@ o!\=a  
accounting year 会计年度 {(73*-~$  
accretion 增值；添加 E?m~DYnU  
accrual 应计项目；应累算数目 {]vD@ )k  
accrual basis 应计制；权责发生制 2*Z2uV^  
accrual basis accounting 应计制会计；权责发生制会计 R>' %}|v/  
accrue 应累算；应计 ^?z%f_ri  
accrued benefit 应累算利益 en<mm#Ab  
accrued charges 应计费用 J[ds.~ $  
accrued cumulative preference share dividend 应累算的累积优先股股息 M5xJ_yjG  
accrued expenses 应累算费用 8:cbr/F<  
accrued interest payable 应付利息；应计未付利息 f|RmAP;X,  
accrued interest receivable 应收利息；应计未收利息 }xZi Ct  
accrued right 累算权益 P rt} 01$  
accruing profit 应累算的利润 ^xo<$ zn
 
accumulated fiscal reserve 累积财政储备 UA[`{rf  
accumulated profit 累积利润；滚存溢利 _Hb;)9y  
accumulated reserve 累积储备 =TB_|`5;j  
accumulation of surplus income 累积收益盈余 7y=>Wa?T[  
acquired assets 既得资产 p [O6  
acquisition 收购；购置；取得 :qYp%Ub  
acquisition cost 购置成本 W{p }N  
acquisition expenses 购置费用 3;nOm =I  
acquisition of 100% interest 收购全部股权 -@TY8#O#-  
acquisition of control 取得控制权 Ts iJK  
acquisition of fixed assets 购置固定资产 nhI+xqfn  
acquisition of shell “买壳” *MF9_V)8V  
acquisition price 收购价 =KRM`_QShg  
act of God 天灾 +z >)'#  
acting partner 执事合伙人 8`=?_zF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $-4](br|  
active partner 积极参与的合伙人 (Wzp sDte  
active trading 交投活跃 .
hTqZvDa  
actual circulation 实际流通 MDMd$]CW  
actual cost 实际成本 '3.\+^3  
actual expenditure 实际开支；实际支出 Z
9{~t  
actual income 实际入息；实际收入；实际收益 [g}Cve#i  
actual market 现货市场 'o$j~Mr  
actual price 现货价；实际价格 \j8vf0c5b  
actual profit 实际利润 _k84#E0  
actual quotation 实盘；实际价位；实际报价 !\4x{W
a]  
actual year basis 按实际年度计算 |OQ]F  
actuals 实货 V>6klA}o
 
actuarial investigation 精算调查 l.YE@EL  
actuarial principle 精算原则 w$
2q00R>  
actuarial report 精算师报告 >7U/TVd&  
Actuarial Society of Hong Kong 香港精算学会 }$6L]   
actuarial valuation 精算师估值 }\4yU=JPK  
actuary 精算师 m*0YMS>Y |  
ad referendum agreement 暂定协议；有待覆核的协定 dab]>% M  
ad valorem duty 从价税；按值征税 ^W |YE72Y  
ad valorem duty system 从价税制 V&mk
S  
ad valorem fee 从价费 )ycI.[C  
ad valorem tariff 从价关税 N['DqS =  
additional allowance 额外免税额 MBLZ:A| C  
additional amount for unexpired risk 未过期风险的额外款额 uU d"l,V  
additional assessable profit 补加应评税利润 ]xC56se  
additional assessment 补加评税 ]HKt7 %,  
additional commitment 额外承担 RQ+,7Ir  
additional commitment vote 额外承担拨款 ">V&{a-C4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z
R>BK,  
additional dependent parent allowance 供养父母额外免税额 Q3@zUjq_Q  
additional provision 额外拨款 '|}A/`  
additional stamp duty 附加印花税 XM'tIE+
|  
additional tax 补加税罚款；补加税款 *Pm
Zqe  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 p1N}2]e  
adjudged bankrupt 被裁定破产 n,I3
\l9  
adjudicated bankrupt 裁定破产人 *^>" h@J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g_>&
R58  
adjudication of bankruptcy 裁定破产；宣告破产
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adjudication of insolvency 裁定无力偿还债务 -L2.cN_  
adjusted actual 经调整的实数；调整后的实数 U}92%W?  
adjusted current assets 经调整的流动资产；调整后的流动资产 InPE_  
adjusted figure 经调整的数字；调整后的数额 jIh1)*]054  
adjusted liabilities 经调整的负债；调整后的负债 i_qY=*a?y  
adjusted loss 经调整的亏损；调整后的亏损 *WE8J#]d  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ZmK=8iN9J  
adjusted profit 经调整的利润；调整后的利润 WjD885Xo  
adjusted surplus 经调整的盈余额；调整后的盈余额 OB>Hiy   
adjusted value 经调整的价值；调整后的价值 S^O9}<2g  
adjustment 调整；修订；理算〔保险〕 ]n^iG7aB?  
adjustment centre 调剂中心 5F kdGF  
adjustment lag 调整过程的时间差距；调整时差 ^eW<- n@^  
adjustment mechanism 调整机制 Ni~IY# '  
adjustment of loss 亏损调整 Nd8>p.iqO  
adjustment process 调整过程；调整程序 /wDf,Hduz  
adjustment range 调整幅度 /=2aD5r  
administered exchange rate 受管制汇率 <G})$f'x2