[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: z Fo11;*D  
|M7cB$y  
A share Ａ股；甲类股份 ]3rVULU"K-  
abatement of tax 减税；减扣免税额 G18w3BFx  
ABN AMRO Bank N.V. 荷兰银行 &3BoK/y3  
above-the-line expenditure 线上项目支出；经常预算支出 nN\H'{Wzd  
above-the-line receipt 线上项目收入；经常预算收入 uMJ\  
ABSA Asia Limited 南非联合亚洲有限公司 Nob(D'vSr  
absolute change 绝对数值变更 g1s
%x=7/  
absolute expenditure 实际开支 <eoie6@3  
absolute guideline figure 绝对准则数字 W6&vyOc  
absolute interest 绝对权益 );$99t  
absolute order of discharge 绝对破产解除令 ){*+s RBW  
absolute profit margin 绝对利润幅度 z3Q&O$5\  
absolute value 实值；绝对值 ;f[lq^eV  
absolutely vested interest 绝对既得权益 l~6K}g?  
absorbed cost 已吸收成本；已分摊成本 )th[fUC(  
absorption 吸收；分摊；合并 )S caT1I  
absorption rate 吸收率；摊配率；分摊率 CIjc5^Y2  
ACB Finance Limited 亚洲商业财务有限公司 0f^{Rp6  
acceptable form of reciprocity 合理的互惠条件 iRzFA!wH  
acceptable rate 适当利率；适当汇率 ,%
M[$S'  
acceptance agreement 承兑协议 K:wI'N"N  
acceptance for honour 参加承兑 {FNkPX  
acceptor 承兑人；接受人；受票人 v $I
w?y  
acceptor for honour 参加承兑人 =]Vz=<  
accident insurance 意外保险 \84t\
jKR  
Accident Insurance Association of Hong Kong 香港意外保险公会 aQCu3T  
accident insurance scheme 意外保险计划 uM-,}7f7  
accident year basis 意外年度基准 X\AH^I6S  
accommodation 通融；贷款 _)M,p@!?=h  
accommodation bill 通融票据；空头票据 CL|/I:%0  
accommodation party 汇票代发人 Zh=arlk  
account balance 帐户余额；帐户结余 qqrj I.  
account book 帐簿 [_,as  
account collected in advance 预收款项 LQ jbEYp  
account current book 往来帐簿 <$A,Ex94  
account of after-acquired property 事后取得的财产报告 @^P^-B  
account of defaulter 拖欠帐目 2cR[~\_9.  
account payable 应付帐款 qt@L&v}~j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 P{TJ$  
account receivable 应收帐款 ,NSf  
account receivable report 应收帐款报表 ZK5nN9`  
account statement 结单；帐单；会计财务报表 WsI`!ez;D  
account title 帐户名称；会计科目 KdkA@>L!;  
accountant's report 会计师报告 Gv:~P_vBH[  
Accountant's Report Rules 会计师报告规则 -(qRC0V  
accounting and auditing procedure 会计与审计程序；会计与核数程序 a=iupXre9  
Accounting Arrangements 《会计安排》 M/zO|-j&  
accounting basis 会计基础 ~}Xus?e  
accounting by Official Receiver 破产管理署署长呈交的帐目 g.lTNQm$u  
Accounting Circular 《会计通告》 a.Ho>(V/4  
accounting class 会计类别 ]A*}Dem*5  
accounting date 记帐日期；会计结算日期 (l{
vlFWd  
accounting for money 款项核算 h051Ol\v*  
Accounting Officer 会计主任 j~CnMKN  
accounting period 会计报告期；会计期 L:z0cvn"  
accounting policy 会计政策；会计方针 p/.8})c1r  
accounting practice 会计惯例 ?'
a8QJo  
accounting principle 会计准则 eqbN_$>  
accounting record 会计记录 yvAO"43  
accounting report 会计报告 Lc3&\q e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JU 9GJ"
  
Accounting Society of China 中国会计学会 XYE wn_Y  
accounting statement 会计报表 2u"lc'9v  
accounting system 会计制度；会计系统 c8l>OS5i3_  
accounting transaction 会计事项；帐务交易 d2rs +-  
accounting treatment 会计处理 iUx\3d,  
accounting year 会计年度 OQVrg2A%(  
accretion 增值；添加 8>Cr6m   
accrual 应计项目；应累算数目 );5o13h2  
accrual basis 应计制；权责发生制 (]|h6aI'}  
accrual basis accounting 应计制会计；权责发生制会计 }A#IB qf5  
accrue 应累算；应计 AK:cDKBO  
accrued benefit 应累算利益 iOE. .xA:  
accrued charges 应计费用 Vwkvu&4  
accrued cumulative preference share dividend 应累算的累积优先股股息 ).T&fa"  
accrued expenses 应累算费用 | f#wbw  
accrued interest payable 应付利息；应计未付利息 rQ;w{8J\t  
accrued interest receivable 应收利息；应计未收利息 gFDnt  
accrued right 累算权益 Gw M:f/eV  
accruing profit 应累算的利润 TT$Ao  
accumulated fiscal reserve 累积财政储备 ?#xl3Z ;I  
accumulated profit 累积利润；滚存溢利 !X>u.}?g  
accumulated reserve 累积储备 odRiCiMH  
accumulation of surplus income 累积收益盈余 +#O+%!  
acquired assets 既得资产 l$42MRi/  
acquisition 收购；购置；取得 WK~H]w  
acquisition cost 购置成本 9&6juL  
acquisition expenses 购置费用 55[ 4)*  
acquisition of 100% interest 收购全部股权 hHs/Qtq  
acquisition of control 取得控制权 H;H=8'  
acquisition of fixed assets 购置固定资产 Z>[7#;;  
acquisition of shell “买壳” f:c'j`  
acquisition price 收购价 U1RU2M]v  
act of God 天灾 
_z\/{  
acting partner 执事合伙人 N8<J'7%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?J}Q&p.  
active partner 积极参与的合伙人 >ohH4:  
active trading 交投活跃 b}e1JPk}!  
actual circulation 实际流通 +y7z>Fwl  
actual cost 实际成本 v2T2/y%  
actual expenditure 实际开支；实际支出 3h:j.8Z  
actual income 实际入息；实际收入；实际收益 sZ;|NAx)  
actual market 现货市场 P4zo[R%4  
actual price 现货价；实际价格 lu8G$EQI  
actual profit 实际利润 FG?
Mc'r&  
actual quotation 实盘；实际价位；实际报价 G\.~/<Mg+  
actual year basis 按实际年度计算 0|3I^b  
actuals 实货 $Y/9SD  
actuarial investigation 精算调查 @AyteHK  
actuarial principle 精算原则 |Uh8b %  
actuarial report 精算师报告 ! 'zd(kv<  
Actuarial Society of Hong Kong 香港精算学会 c-LzluWi  
actuarial valuation 精算师估值 ,75)  
actuary 精算师 Q*ITs!~Z  
ad referendum agreement 暂定协议；有待覆核的协定 f?3-C8hU  
ad valorem duty 从价税；按值征税 7"(!]+BW!O  
ad valorem duty system 从价税制 m[DQ;`Y  
ad valorem fee 从价费 }@DCcf$<  
ad valorem tariff 从价关税 &L o TO+  
additional allowance 额外免税额 }gp@0ri%5  
additional amount for unexpired risk 未过期风险的额外款额 c`6c)11K  
additional assessable profit 补加应评税利润 !_W:%t)g  
additional assessment 补加评税 AGBV7Kk  
additional commitment 额外承担 /l$x}  
additional commitment vote 额外承担拨款 U,P_bz*)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %sa?/pjK  
additional dependent parent allowance 供养父母额外免税额 n1[c\1  
additional provision 额外拨款 `e[S Zj\  
additional stamp duty 附加印花税 C]^ Ep
  
additional tax 补加税罚款；补加税款 bR\7j+*&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JsEJ6!1  
adjudged bankrupt 被裁定破产 Vl^(K_`(  
adjudicated bankrupt 裁定破产人 2e48L677-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ggso9ZlLu+  
adjudication of bankruptcy 裁定破产；宣告破产 EF
/d7  
adjudication of insolvency 裁定无力偿还债务 &@=Jm /5  
adjusted actual 经调整的实数；调整后的实数 W.wPy@yi  
adjusted current assets 经调整的流动资产；调整后的流动资产 5_yQI D%Sq  
adjusted figure 经调整的数字；调整后的数额 dFg>uo  
adjusted liabilities 经调整的负债；调整后的负债 r(,U{bU<  
adjusted loss 经调整的亏损；调整后的亏损 W4$o\yA]  
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 8%rD/b6`  
adjusted profit 经调整的利润；调整后的利润 _]:b@gXUw  
adjusted surplus 经调整的盈余额；调整后的盈余额 q'3{M]Tk  
adjusted value 经调整的价值；调整后的价值 7h' C"rH  
adjustment 调整；修订；理算〔保险〕 /:|vJ|dJ  
adjustment centre 调剂中心 Im]@#X  
adjustment lag 调整过程的时间差距；调整时差 4pmeu:26  
adjustment mechanism 调整机制 C6+ 5G-Z  
adjustment of loss 亏损调整 )f8>kz(  
adjustment process 调整过程；调整程序
b?wrOS  
adjustment range 调整幅度 lg%fjBY  
administered exchange rate 受管制汇率 ,@$5,rNf