[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: (-S<9u-r  
kY>jp@wV  
A share Ａ股；甲类股份 v.iHgh  
abatement of tax 减税；减扣免税额 qt_ocOr  
ABN AMRO Bank N.V. 荷兰银行 Dzd[<Qln  
above-the-line expenditure 线上项目支出；经常预算支出 J]&^A$  
above-the-line receipt 线上项目收入；经常预算收入 aQ!QrTua-  
ABSA Asia Limited 南非联合亚洲有限公司 a8 X}r.  
absolute change 绝对数值变更 o;'E("!<Z  
absolute expenditure 实际开支 +kA>^  
absolute guideline figure 绝对准则数字 CFE  ubEb  
absolute interest 绝对权益 k=]#)A(#C  
absolute order of discharge 绝对破产解除令 f(M$m,d  
absolute profit margin 绝对利润幅度 f3yH4r?;w  
absolute value 实值；绝对值 /my5s\;s|z  
absolutely vested interest 绝对既得权益 9S'u1%  
absorbed cost 已吸收成本；已分摊成本 C@x\ZG5rA  
absorption 吸收；分摊；合并 d]A.=NAc  
absorption rate 吸收率；摊配率；分摊率 rR Kbs@1M  
ACB Finance Limited 亚洲商业财务有限公司 7bV(eV  
acceptable form of reciprocity 合理的互惠条件 1O#
]qZS}]  
acceptable rate 适当利率；适当汇率 KA $jG{yq  
acceptance agreement 承兑协议 bG0 |+k3O  
acceptance for honour 参加承兑 ML_$/  
acceptor 承兑人；接受人；受票人 TxJoN]Z.  
acceptor for honour 参加承兑人 6=cfr; BH2  
accident insurance 意外保险 7eNLs  
Accident Insurance Association of Hong Kong 香港意外保险公会 \;XDPC j  
accident insurance scheme 意外保险计划 Clz. p  
accident year basis 意外年度基准 gB _/(  
accommodation 通融；贷款 N5PW]  
accommodation bill 通融票据；空头票据 dU}Cb?]7s  
accommodation party 汇票代发人 $-D}y:  
account balance 帐户余额；帐户结余 1.9bU/X  
account book 帐簿 `~w|Xz  
account collected in advance 预收款项 A <h^.{  
account current book 往来帐簿 Vc[aNpE  
account of after-acquired property 事后取得的财产报告 DCsamOA~  
account of defaulter 拖欠帐目 Z8Iqgz7|y  
account payable 应付帐款 t1JU_ P  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,`Keqfx  
account receivable 应收帐款 RWg'W,v=!  
account receivable report 应收帐款报表 noNJ+0S  
account statement 结单；帐单；会计财务报表 4,,DA2^!  
account title 帐户名称；会计科目 #fYRsVQ  
accountant's report 会计师报告 e A{nwtN  
Accountant's Report Rules 会计师报告规则 bO i-QD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @T"-%L8PL  
Accounting Arrangements 《会计安排》 Y#,&Tu  
accounting basis 会计基础 z@g%9|U  
accounting by Official Receiver 破产管理署署长呈交的帐目 vjL +fH<0:  
Accounting Circular 《会计通告》 (himx8Uml2  
accounting class 会计类别 c;?J  
accounting date 记帐日期；会计结算日期 nt&"? /s  
accounting for money 款项核算 ^B_SAZ&%%  
Accounting Officer 会计主任 9 NGKh3V  
accounting period 会计报告期；会计期 Y\,aJL$  
accounting policy 会计政策；会计方针 aD(3.=[R  
accounting practice 会计惯例 C66
9:%  
accounting principle 会计准则 ~6 "=d  
accounting record 会计记录 |oWl9j]Z  
accounting report 会计报告 .@Lktc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2Z- [x9t  
Accounting Society of China 中国会计学会 !/a![Ne  
accounting statement 会计报表 "ejsz&n  
accounting system 会计制度；会计系统 Y{Ff I+  
accounting transaction 会计事项；帐务交易 r6eZ-V`4  
accounting treatment 会计处理 Gx7bV}&PN  
accounting year 会计年度 Z2U6<4?1%  
accretion 增值；添加 n^q%_60H  
accrual 应计项目；应累算数目 &cWC&Ws"  
accrual basis 应计制；权责发生制 BM~6P|&qD  
accrual basis accounting 应计制会计；权责发生制会计 b'ZzDYN  
accrue 应累算；应计 0HO'%'Ga*  
accrued benefit 应累算利益 y6dQ4Whv&  
accrued charges 应计费用 "38L ,PW0Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 vX7U|zy  
accrued expenses 应累算费用 5DpvMhc_  
accrued interest payable 应付利息；应计未付利息 i z
YC0T9  
accrued interest receivable 应收利息；应计未收利息 soRYM  
accrued right 累算权益 R XCjYzt  
accruing profit 应累算的利润 #bJp)&LO  
accumulated fiscal reserve 累积财政储备 zs(P2$  
accumulated profit 累积利润；滚存溢利 MQQQ aD:v  
accumulated reserve 累积储备 ~?4BP%g-y  
accumulation of surplus income 累积收益盈余  _!_^B  
acquired assets 既得资产 b^
STegz  
acquisition 收购；购置；取得 V'tqsKQ
!  
acquisition cost 购置成本 G|*&owJ  
acquisition expenses 购置费用 48Jt5Jz_  
acquisition of 100% interest 收购全部股权 V|hwT^h  
acquisition of control 取得控制权 r#A*{4wz  
acquisition of fixed assets 购置固定资产 EJP]E)  
acquisition of shell “买壳” 3-=AmRxW't  
acquisition price 收购价 F( 4Ue6R  
act of God 天灾 {!j)j6(NY
 
acting partner 执事合伙人 .l hS
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 ny%$BQM=  
active partner 积极参与的合伙人 ] %ewxF  
active trading 交投活跃 F [Lg,}  
actual circulation 实际流通 7|o!v);uR  
actual cost 实际成本 (Hmm^MV)  
actual expenditure 实际开支；实际支出 YV _ 7 .+A  
actual income 实际入息；实际收入；实际收益 v8WT?%  
actual market 现货市场 g${JdxR:  
actual price 现货价；实际价格 ]61Si~Z  
actual profit 实际利润 ek.@ 0c  
actual quotation 实盘；实际价位；实际报价 Q_Br{ `c  
actual year basis 按实际年度计算 8f<y~L_(`  
actuals 实货 blWtC/!Aq;  
actuarial investigation 精算调查 ySB0"bl  
actuarial principle 精算原则 734t  
actuarial report 精算师报告 c5|sda{  
Actuarial Society of Hong Kong 香港精算学会 l[]cUE  
actuarial valuation 精算师估值 eh%{BXW[p  
actuary 精算师 &qK:LHhj  
ad referendum agreement 暂定协议；有待覆核的协定 lu6iU  
ad valorem duty 从价税；按值征税 1l/t|M^I  
ad valorem duty system 从价税制 Yo1]HG(kXB  
ad valorem fee 从价费 L }3eZ-  
ad valorem tariff 从价关税 (t\U5-
w  
additional allowance 额外免税额 Fg 8lX9L  
additional amount for unexpired risk 未过期风险的额外款额 @)x*62r+
 
additional assessable profit 补加应评税利润 qe'ssX;  
additional assessment 补加评税 Q)y5'u qZ  
additional commitment 额外承担  s_}6#;  
additional commitment vote 额外承担拨款 x N7sFSV@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 BG 8/  
additional dependent parent allowance 供养父母额外免税额 1hlU 6=Y  
additional provision 额外拨款 ]=%6n@z'  
additional stamp duty 附加印花税 #s81k@#X  
additional tax 补加税罚款；补加税款 SSxz
1y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w[D]\>QHa  
adjudged bankrupt 被裁定破产 Mvue>)g~>  
adjudicated bankrupt 裁定破产人 hkyO_ns  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 j>e RV ol  
adjudication of bankruptcy 裁定破产；宣告破产 8MI8~
 
adjudication of insolvency 裁定无力偿还债务 7R7+jL,  
adjusted actual 经调整的实数；调整后的实数 ;c)( 'k <  
adjusted current assets 经调整的流动资产；调整后的流动资产 Bu&9J(J1  
adjusted figure 经调整的数字；调整后的数额 6-uLK'E  
adjusted liabilities 经调整的负债；调整后的负债 3z, Ci$[  
adjusted loss 经调整的亏损；调整后的亏损 "OA{[)fw"  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 n((A:b  
adjusted profit 经调整的利润；调整后的利润 Y8^Wu
N$  
adjusted surplus 经调整的盈余额；调整后的盈余额 w[\rS` J  
adjusted value 经调整的价值；调整后的价值 q*4U2_^.  
adjustment 调整；修订；理算〔保险〕 _yUYEq< `  
adjustment centre 调剂中心 \K~wsu/?`  
adjustment lag 调整过程的时间差距；调整时差 dHTx^1  
adjustment mechanism 调整机制 #qmsZHd}b  
adjustment of loss 亏损调整
n-xdyJD  
adjustment process 调整过程；调整程序 y3o3G  
adjustment range 调整幅度 j
I0gf&v8  
administered exchange rate 受管制汇率 ;gZ/i93 :Q