[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: QWwdt k  
oLIgj,k{*  
A share Ａ股；甲类股份 1+9!
W  
abatement of tax 减税；减扣免税额 7sq15oL  
ABN AMRO Bank N.V. 荷兰银行 ;a 6Z=LB  
above-the-line expenditure 线上项目支出；经常预算支出 {uN-bl?o  
above-the-line receipt 线上项目收入；经常预算收入 T~8kKw  
ABSA Asia Limited 南非联合亚洲有限公司 hip't@.uE  
absolute change 绝对数值变更 V 5D8z  
absolute expenditure 实际开支 :!yPR  
absolute guideline figure 绝对准则数字 "7J38Ej\  
absolute interest 绝对权益 L$6W,D  
absolute order of discharge 绝对破产解除令 r;_*.|AH  
absolute profit margin 绝对利润幅度 3b[.s9Q  
absolute value 实值；绝对值 9AJ"C7  
absolutely vested interest 绝对既得权益 Yk0/f|>O  
absorbed cost 已吸收成本；已分摊成本 xX.kKEo"d  
absorption 吸收；分摊；合并 ~S\8 '  
absorption rate 吸收率；摊配率；分摊率 gH yJ~  
ACB Finance Limited 亚洲商业财务有限公司 RQ;w$I\  
acceptable form of reciprocity 合理的互惠条件 K-[;w$np0  
acceptable rate 适当利率；适当汇率 wOg# J  
acceptance agreement 承兑协议 CsEU:v  
acceptance for honour 参加承兑 EY^?@D_<  
acceptor 承兑人；接受人；受票人 f7/M_sx  
acceptor for honour 参加承兑人 35JVF*z  
accident insurance 意外保险 F^.~37=@  
Accident Insurance Association of Hong Kong 香港意外保险公会 HCT+.n6  
accident insurance scheme 意外保险计划 Vsr"W@k_  
accident year basis 意外年度基准 wZVLpF+7  
accommodation 通融；贷款 L7[f-cK2:  
accommodation bill 通融票据；空头票据 fp}5QUm-  
accommodation party 汇票代发人 P*
n/qj 8h  
account balance 帐户余额；帐户结余 KM? w{ ~9  
account book 帐簿 /ke[nr  
account collected in advance 预收款项 wxJo
Wbn  
account current book 往来帐簿 8[;AFm?,`  
account of after-acquired property 事后取得的财产报告 {YG qa$+\  
account of defaulter 拖欠帐目 3&6sQ-}*  
account payable 应付帐款 rl,i,1t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #v; :K8  
account receivable 应收帐款 iJ`zWpj+{Q  
account receivable report 应收帐款报表 ~OWpk)Vq  
account statement 结单；帐单；会计财务报表 Xk!wT2;  
account title 帐户名称；会计科目 Yv.7-DHNl  
accountant's report 会计师报告 ]=PkgOJD  
Accountant's Report Rules 会计师报告规则 qh+&Zx~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]FgKL0  
Accounting Arrangements 《会计安排》 rv`GOta*  
accounting basis 会计基础 M%WO  
accounting by Official Receiver 破产管理署署长呈交的帐目 AH-BZ8  
Accounting Circular 《会计通告》 Lp(i&A  
accounting class 会计类别 `O5427Im  
accounting date 记帐日期；会计结算日期 3m$ck$  
accounting for money 款项核算 OZA^L;#>  
Accounting Officer 会计主任 |h&Z.  
accounting period 会计报告期；会计期 [^W +^3V   
accounting policy 会计政策；会计方针 'uF75C  
accounting practice 会计惯例 `Tei
 
accounting principle 会计准则  /PTq.  
accounting record 会计记录 uAV7T/'  
accounting report 会计报告 o/ 7[ G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?L0|$#Iw  
Accounting Society of China 中国会计学会 \}~71y}  
accounting statement 会计报表 -{q'Tmst  
accounting system 会计制度；会计系统 FmhAUe  
accounting transaction 会计事项；帐务交易 $ w+.-Tr  
accounting treatment 会计处理
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accounting year 会计年度 Z;,G:@
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accretion 增值；添加 M|Nh(kvH  
accrual 应计项目；应累算数目 T $<yl#FY  
accrual basis 应计制；权责发生制 |QD#Dx1_  
accrual basis accounting 应计制会计；权责发生制会计 fzA Fn$[  
accrue 应累算；应计 U#&+n-n pO  
accrued benefit 应累算利益 F`GXho[  
accrued charges 应计费用 )%PMDG|  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~FQHT?DAo  
accrued expenses 应累算费用 P)#h4|xZ  
accrued interest payable 应付利息；应计未付利息 ]s!id[j
 
accrued interest receivable 应收利息；应计未收利息 0X4)=sJP  
accrued right 累算权益 w!z*?k=Da  
accruing profit 应累算的利润 m'N8[ o|h  
accumulated fiscal reserve 累积财政储备 mHV{9J  
accumulated profit 累积利润；滚存溢利 q6ny2;/r  
accumulated reserve 累积储备 #kh:GAp]  
accumulation of surplus income 累积收益盈余 D/JSIDd  
acquired assets 既得资产 SUv'cld  
acquisition 收购；购置；取得 J_fs}Y1q\  
acquisition cost 购置成本 G&@d J &B  
acquisition expenses 购置费用 oe|8  
acquisition of 100% interest 收购全部股权 xcn~KF8  
acquisition of control 取得控制权 Zw _aeJ  
acquisition of fixed assets 购置固定资产 EeT
69o  
acquisition of shell “买壳” "LJV}L  
acquisition price 收购价 K&zW+Cb  
act of God 天灾 `SOQPAnK+;  
acting partner 执事合伙人 ^*.+4iHx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _/ 'VD!(MV  
active partner 积极参与的合伙人 !tcz_%  
active trading 交投活跃 ![nL/  
actual circulation 实际流通 ];"40/X  
actual cost 实际成本 r d-yqdJ  
actual expenditure 实际开支；实际支出 I$p1^8~L  
actual income 实际入息；实际收入；实际收益 "}#% h&,  
actual market 现货市场 e&*b{>1*  
actual price 现货价；实际价格 NbTaI{r  
actual profit 实际利润 ck%YEMs  
actual quotation 实盘；实际价位；实际报价 <:NahxIlu  
actual year basis 按实际年度计算 j"hEs(t  
actuals 实货 e9 @{[  
actuarial investigation 精算调查 8aIqc  
actuarial principle 精算原则 /}J_2  
actuarial report 精算师报告 }mzd23^W>P  
Actuarial Society of Hong Kong 香港精算学会 6)*B%$?x  
actuarial valuation 精算师估值 /CMgWGI  
actuary 精算师 qp/1t C`  
ad referendum agreement 暂定协议；有待覆核的协定 F_9 4k  
ad valorem duty 从价税；按值征税 S89j:KRXH%  
ad valorem duty system 从价税制 ?o$t{AQ  
ad valorem fee 从价费 EI7n|X a1q  
ad valorem tariff 从价关税 dQZdL4  
additional allowance 额外免税额 
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additional amount for unexpired risk 未过期风险的额外款额 u$C\#y7  
additional assessable profit 补加应评税利润 ~]QQaP  
additional assessment 补加评税 E?czolNl  
additional commitment 额外承担 }A,!|m4  
additional commitment vote 额外承担拨款 1#%H!GKvTU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~CbiKez  
additional dependent parent allowance 供养父母额外免税额 '|Bk} pl7  
additional provision 额外拨款 L+p}%!g  
additional stamp duty 附加印花税 /]'&cD 1  
additional tax 补加税罚款；补加税款 8>W52~^fU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /} z9(  
adjudged bankrupt 被裁定破产 {9-9!jN{"  
adjudicated bankrupt 裁定破产人 mXyN{`q=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2oV6#!{Z  
adjudication of bankruptcy 裁定破产；宣告破产 %8|lAMTY7/  
adjudication of insolvency 裁定无力偿还债务 8a`3eM~?[  
adjusted actual 经调整的实数；调整后的实数 +])
<}S!M  
adjusted current assets 经调整的流动资产；调整后的流动资产 CHZ/@g c  
adjusted figure 经调整的数字；调整后的数额 `B4Ilh"d  
adjusted liabilities 经调整的负债；调整后的负债 3<"j/9;K'  
adjusted loss 经调整的亏损；调整后的亏损 az:} RE3o  
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  6?*Do  
adjusted profit 经调整的利润；调整后的利润 ybqmPT'|_  
adjusted surplus 经调整的盈余额；调整后的盈余额 *$|f9jVh  
adjusted value 经调整的价值；调整后的价值 dO%f ;m>#  
adjustment 调整；修订；理算〔保险〕 k ,ldi  
adjustment centre 调剂中心 dsx<ZwZN>  
adjustment lag 调整过程的时间差距；调整时差 v%AepK&  
adjustment mechanism 调整机制 bf+C=A)s0  
adjustment of loss 亏损调整 E:B"!Y6  
adjustment process 调整过程；调整程序 gaz",kK<  
adjustment range 调整幅度 %J9u?-~  
administered exchange rate 受管制汇率 m BFNg3_