[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: ZZOBMF7  
oEbgyT gB  
A share Ａ股；甲类股份 .yE!,^j.gB  
abatement of tax 减税；减扣免税额 )W95 )]  
ABN AMRO Bank N.V. 荷兰银行 Qna ^Ry?6)  
above-the-line expenditure 线上项目支出；经常预算支出 u +q}9  
above-the-line receipt 线上项目收入；经常预算收入 Ni*f1[sI<  
ABSA Asia Limited 南非联合亚洲有限公司 2ME"=!&5  
absolute change 绝对数值变更 Z m9 e|J  
absolute expenditure 实际开支 9PjL 4A  
absolute guideline figure 绝对准则数字 LWHP31{R  
absolute interest 绝对权益 fI>>w)5  
absolute order of discharge 绝对破产解除令 +]uW|owxo  
absolute profit margin 绝对利润幅度 _5 %SYxF*y  
absolute value 实值；绝对值 0h-holUf}~  
absolutely vested interest 绝对既得权益 C=(-oI n  
absorbed cost 已吸收成本；已分摊成本 s|rlpd4y  
absorption 吸收；分摊；合并 ljVtFm<  
absorption rate 吸收率；摊配率；分摊率 []:;8fY  
ACB Finance Limited 亚洲商业财务有限公司 )QE7 $|s  
acceptable form of reciprocity 合理的互惠条件 .NcoST9a  
acceptable rate 适当利率；适当汇率 .Gq.st%  
acceptance agreement 承兑协议 {MdxIp[  
acceptance for honour 参加承兑 9;2PoW8  
acceptor 承兑人；接受人；受票人 qH!}oPeU'  
acceptor for honour 参加承兑人 Qw4P{>|Y  
accident insurance 意外保险 E pj  
Accident Insurance Association of Hong Kong 香港意外保险公会 h=SQ]nV{  
accident insurance scheme 意外保险计划 g\)+ LX  
accident year basis 意外年度基准 Yh_H$uW  
accommodation 通融；贷款 ^6[KzE#*  
accommodation bill 通融票据；空头票据 w]GoeIg({  
accommodation party 汇票代发人 )tR5JK} AV  
account balance 帐户余额；帐户结余 *@o@>  
account book 帐簿 26JP<&%L  
account collected in advance 预收款项 v ~ .X  
account current book 往来帐簿 (-*NRY3*  
account of after-acquired property 事后取得的财产报告 F{)YdqQ  
account of defaulter 拖欠帐目 JL $6Fw;  
account payable 应付帐款 ;Q&38qI  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8^M5k%P
 
account receivable 应收帐款 J"QXu M  
account receivable report 应收帐款报表 O%5cMz?eU  
account statement 结单；帐单；会计财务报表 @3KVYv,q  
account title 帐户名称；会计科目 6~zR(HzV{  
accountant's report 会计师报告 H .)}|  
Accountant's Report Rules 会计师报告规则 JPfNf3<@My  
accounting and auditing procedure 会计与审计程序；会计与核数程序 B04%4N.g"X  
Accounting Arrangements 《会计安排》 J9S9rir&  
accounting basis 会计基础 5w"f.d'  
accounting by Official Receiver 破产管理署署长呈交的帐目 W[PZQCL}K)  
Accounting Circular 《会计通告》 (1H_V(  
accounting class 会计类别 JbpKstc;  
accounting date 记帐日期；会计结算日期 Q1EY!AV8  
accounting for money 款项核算 ;KJJK#j  
Accounting Officer 会计主任 jb1OcI%  
accounting period 会计报告期；会计期  hh<5?1  
accounting policy 会计政策；会计方针 wGa0w*$  
accounting practice 会计惯例 11}sRu/  
accounting principle 会计准则 ! Sr^4R+Z  
accounting record 会计记录 z1}YoCj1  
accounting report 会计报告 =o\:@I[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +#8?y 5~q  
Accounting Society of China 中国会计学会 {`QF(WL  
accounting statement 会计报表 hnZI{2XzBE  
accounting system 会计制度；会计系统 AN
tp7ad  
accounting transaction 会计事项；帐务交易 b9ysxuUdS  
accounting treatment 会计处理 Ag}V>i'  
accounting year 会计年度 9qD/q?Hh$  
accretion 增值；添加 /]%,C  
accrual 应计项目；应累算数目 I8HUH*|)n  
accrual basis 应计制；权责发生制 1Lz`.%k`:  
accrual basis accounting 应计制会计；权责发生制会计 $_ub.g|  
accrue 应累算；应计 h`+Gs{1qw  
accrued benefit 应累算利益 HRIf)n&~f  
accrued charges 应计费用 :p@H  
accrued cumulative preference share dividend 应累算的累积优先股股息 4 q
}1  
accrued expenses 应累算费用 NHA 2 i  
accrued interest payable 应付利息；应计未付利息 /{YUM~  
accrued interest receivable 应收利息；应计未收利息 (y|{^@  
accrued right 累算权益 [W=%L:Ea  
accruing profit 应累算的利润 8yz A W&q  
accumulated fiscal reserve 累积财政储备 idnn%iO  
accumulated profit 累积利润；滚存溢利 C0/s/p'  
accumulated reserve 累积储备 !jY/}M~F1  
accumulation of surplus income 累积收益盈余 1Uz'=a  
acquired assets 既得资产 }hyK/QUCoN  
acquisition 收购；购置；取得 ^k&zX!W  
acquisition cost 购置成本 RtH[OZu(8  
acquisition expenses 购置费用 r4t|T^{sl  
acquisition of 100% interest 收购全部股权 Q_QmyD~m  
acquisition of control 取得控制权 @iB**zR/  
acquisition of fixed assets 购置固定资产 Na: M1Uhb  
acquisition of shell “买壳” ju0]
~,  
acquisition price 收购价 6yk  
act of God 天灾 TFb

CJ@X  
acting partner 执事合伙人 M['2 5[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -aG( Yx  
active partner 积极参与的合伙人 g3n^ <[E  
active trading 交投活跃 +
EG.p  
actual circulation 实际流通 8F($RnP3  
actual cost 实际成本 yd"|HHx  
actual expenditure 实际开支；实际支出 gJi11^PK  
actual income 实际入息；实际收入；实际收益 :i0xer  
actual market 现货市场 S;NC
hu?8  
actual price 现货价；实际价格 D}"\nCz}y&  
actual profit 实际利润 9 U1)sPH;  
actual quotation 实盘；实际价位；实际报价 n4YEu\*  
actual year basis 按实际年度计算 L W_Y  
actuals 实货 ^q"p8   
actuarial investigation 精算调查 As@~ %0 S  
actuarial principle 精算原则 B;4hI?  
actuarial report 精算师报告 (HLy;^#R  
Actuarial Society of Hong Kong 香港精算学会 i051qpj  
actuarial valuation 精算师估值 FePJ8  
actuary 精算师 1mOZ\L!m*  
ad referendum agreement 暂定协议；有待覆核的协定 OTtSMO  
ad valorem duty 从价税；按值征税 &k\
7fvF  
ad valorem duty system 从价税制 V)R-w`  
ad valorem fee 从价费 7qon:]b4  
ad valorem tariff 从价关税 }^G'oR1LF  
additional allowance 额外免税额 h 7kyz  
additional amount for unexpired risk 未过期风险的额外款额 v|_?qBs"  
additional assessable profit 补加应评税利润 x)G/YUv76  
additional assessment 补加评税 n$y1kD  
additional commitment 额外承担 [#j|TBMHM  
additional commitment vote 额外承担拨款 OW)8Z60  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;Iw'TF   
additional dependent parent allowance 供养父母额外免税额 0'^? m$  
additional provision 额外拨款 S)VuT0  
additional stamp duty 附加印花税 Ec_ G9&  
additional tax 补加税罚款；补加税款 {ZbeF#*"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 A42At]  
adjudged bankrupt 被裁定破产 z-[Jbj
hd  
adjudicated bankrupt 裁定破产人 pSQ3SM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8(KsU,%d  
adjudication of bankruptcy 裁定破产；宣告破产 mwbkXy;8  
adjudication of insolvency 裁定无力偿还债务 a&L8W4  
adjusted actual 经调整的实数；调整后的实数 BxZ}YS:  
adjusted current assets 经调整的流动资产；调整后的流动资产 j /-p3#c  
adjusted figure 经调整的数字；调整后的数额 SZG8@ !_}7  
adjusted liabilities 经调整的负债；调整后的负债 \'E_  
adjusted loss 经调整的亏损；调整后的亏损 %Tsefs?_  
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 !SJmu}OB]  
adjusted profit 经调整的利润；调整后的利润 1{o CMq/v  
adjusted surplus 经调整的盈余额；调整后的盈余额 rorzxp{  
adjusted value 经调整的价值；调整后的价值 sf\;|`}  
adjustment 调整；修订；理算〔保险〕 W7(OrA!  
adjustment centre 调剂中心 i=o>Bl@f  
adjustment lag 调整过程的时间差距；调整时差 Km+29  
adjustment mechanism 调整机制 >ID 3oi
  
adjustment of loss 亏损调整 xO1d^{~^^  
adjustment process 调整过程；调整程序 e-qr d  
adjustment range 调整幅度 pe,c  
administered exchange rate 受管制汇率 dUb(C1h