[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: ;mxT>|z  
@Odu.F1e  
A share Ａ股；甲类股份 `7n,(  
abatement of tax 减税；减扣免税额 XdVC>6  
ABN AMRO Bank N.V. 荷兰银行 rz7b
%
WY  
above-the-line expenditure 线上项目支出；经常预算支出 ,$[lOFs  
above-the-line receipt 线上项目收入；经常预算收入 7+-}8&syu  
ABSA Asia Limited 南非联合亚洲有限公司 Mxp4YQ
l  
absolute change 绝对数值变更 FMr$cKvE]W  
absolute expenditure 实际开支 bxHk0w  
absolute guideline figure 绝对准则数字 l7um9@[4  
absolute interest 绝对权益 ' Em($A(  
absolute order of discharge 绝对破产解除令 },ZL8l {  
absolute profit margin 绝对利润幅度 =#fvdj  
absolute value 实值；绝对值 MT gEq  
absolutely vested interest 绝对既得权益 !]T|=yw  
absorbed cost 已吸收成本；已分摊成本 0evZg@JP`  
absorption 吸收；分摊；合并 0zNS;wvv&  
absorption rate 吸收率；摊配率；分摊率 z<=t3dj  
ACB Finance Limited 亚洲商业财务有限公司 o>%W7@Pr  
acceptable form of reciprocity 合理的互惠条件 9K(b Z{  
acceptable rate 适当利率；适当汇率 Wm_-T]#_  
acceptance agreement 承兑协议 rvO+=Tk  
acceptance for honour 参加承兑 zwHsdB=v  
acceptor 承兑人；接受人；受票人 C@W0fz  
acceptor for honour 参加承兑人 j* ?MFvwE  
accident insurance 意外保险 :
9qB{rLi}  
Accident Insurance Association of Hong Kong 香港意外保险公会 .{>-.&  
accident insurance scheme 意外保险计划 nTlrG6  
accident year basis 意外年度基准 zg"ZXZ  
accommodation 通融；贷款 f& *E;l0  
accommodation bill 通融票据；空头票据 AkC\CdmA  
accommodation party 汇票代发人 %hQ`b$07t  
account balance 帐户余额；帐户结余 $6Psq=|  
account book 帐簿 ?2c:|FD  
account collected in advance 预收款项 d|lzkY
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account current book 往来帐簿
|zlwPi.  
account of after-acquired property 事后取得的财产报告 2US8<sq+  
account of defaulter 拖欠帐目 l6O(+*6Us  
account payable 应付帐款 c5u?\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 tO
$M[P=b  
account receivable 应收帐款 ;kA2"c]m  
account receivable report 应收帐款报表 v\u+=}rl  
account statement 结单；帐单；会计财务报表 y.OUn'^d4  
account title 帐户名称；会计科目 i^Q^F  
accountant's report 会计师报告 J{I?t~u  
Accountant's Report Rules 会计师报告规则 c-{]H8$v  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WX9BS$}0  
Accounting Arrangements 《会计安排》 " 8v  
accounting basis 会计基础 ps[rYy  
accounting by Official Receiver 破产管理署署长呈交的帐目 I(|{/{P,  
Accounting Circular 《会计通告》 7="V7  
accounting class 会计类别 :}cAq/  
accounting date 记帐日期；会计结算日期 xNU}uW>>T  
accounting for money 款项核算 B{<6&bQ  
Accounting Officer 会计主任 $TiAJ}:  
accounting period 会计报告期；会计期 c$TBHK;c  
accounting policy 会计政策；会计方针 ,0O!w>u_]J  
accounting practice 会计惯例 E.brQx#}  
accounting principle 会计准则 Z~<V>b  
accounting record 会计记录 HH+XEMP/g  
accounting report 会计报告 $@X,J
2&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p+Xz9A"  
Accounting Society of China 中国会计学会 q_)DY f7V}  
accounting statement 会计报表 Q&7Qht:ea:  
accounting system 会计制度；会计系统 4l:+>U@KU  
accounting transaction 会计事项；帐务交易 YjT #^AH  
accounting treatment 会计处理 F{S.f1Bsp  
accounting year 会计年度 mJHX  
accretion 增值；添加 Rp1OC  
accrual 应计项目；应累算数目 7O j9~3o4  
accrual basis 应计制；权责发生制 pVM;xxJ  
accrual basis accounting 应计制会计；权责发生制会计 6$Y1[  
accrue 应累算；应计 -\vq-n  
accrued benefit 应累算利益 Uz6B\-(0p
 
accrued charges 应计费用 dBkB9nz  
accrued cumulative preference share dividend 应累算的累积优先股股息 1Y_fX  
accrued expenses 应累算费用 hsh W5 j  
accrued interest payable 应付利息；应计未付利息 )yJjJ:re  
accrued interest receivable 应收利息；应计未收利息 Iq9+  
accrued right 累算权益 2]l*{l^ Bl  
accruing profit 应累算的利润 lB3X1e9  
accumulated fiscal reserve 累积财政储备 &yuerNK  
accumulated profit 累积利润；滚存溢利 #& ^+hx|  
accumulated reserve 累积储备 Wp ]u0w  
accumulation of surplus income 累积收益盈余 gNJ\*]SY  
acquired assets 既得资产 d)@ MMF  
acquisition 收购；购置；取得 6FfDif  
acquisition cost 购置成本 LcXrD+ 1  
acquisition expenses 购置费用 ^gy(~u  
acquisition of 100% interest 收购全部股权 x:(e:I8x(  
acquisition of control 取得控制权 BdSTB"  
acquisition of fixed assets 购置固定资产 4)?c[aC4P  
acquisition of shell “买壳” iw%DQ }$  
acquisition price 收购价 YV9%^ZaN7  
act of God 天灾 gS!M7xy  
acting partner 执事合伙人 [Z1EjeX  
active market 买卖活跃的市场；交投畅旺的市场；旺市 K%;O$ >  
active partner 积极参与的合伙人 Y\lBPp0{\v  
active trading 交投活跃 @-wAR=k7  
actual circulation 实际流通 a&&EjI  
actual cost 实际成本 {.ph)8  
actual expenditure 实际开支；实际支出 jU=)4nx  
actual income 实际入息；实际收入；实际收益 (%bfNs|  
actual market 现货市场 Z`[j;=[  
actual price 现货价；实际价格 kG E|17I  
actual profit 实际利润 d 1z   
actual quotation 实盘；实际价位；实际报价 ?r/7:  
actual year basis 按实际年度计算 B$HQFdTli  
actuals 实货 $iV3>>;eh  
actuarial investigation 精算调查 Mc.KLz&,FC  
actuarial principle 精算原则 kb>9;-%^JK  
actuarial report 精算师报告 wvfCj6}S&  
Actuarial Society of Hong Kong 香港精算学会 u931^~Ci  
actuarial valuation 精算师估值 YWTo]DJV  
actuary 精算师 V[%r5!83H  
ad referendum agreement 暂定协议；有待覆核的协定 BD#4=u  
ad valorem duty 从价税；按值征税 bF3j*bpO"  
ad valorem duty system 从价税制 .UJk0%1  
ad valorem fee 从价费 oY{*X6:6<  
ad valorem tariff 从价关税 =%bc;ZUu  
additional allowance 额外免税额 +_+_`q>]  
additional amount for unexpired risk 未过期风险的额外款额 ,5q^/h  
additional assessable profit 补加应评税利润 Q.nEY6B_  
additional assessment 补加评税 a].Bn#AH!C  
additional commitment 额外承担 !0cfz5t  
additional commitment vote 额外承担拨款 :D(:(`A=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3p7*UVR"  
additional dependent parent allowance 供养父母额外免税额 3#dUQ1qo6  
additional provision 额外拨款 3>;U||O  
additional stamp duty 附加印花税 1r@v \#P  
additional tax 补加税罚款；补加税款 GU!|J71z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
kG%<5QH  
adjudged bankrupt 被裁定破产 m0:8thZN  
adjudicated bankrupt 裁定破产人 U5Rzfm4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 E_$ST3  
adjudication of bankruptcy 裁定破产；宣告破产 ]J~5{srq:  
adjudication of insolvency 裁定无力偿还债务 &:Q""e!  
adjusted actual 经调整的实数；调整后的实数 a"~W1|JC"  
adjusted current assets 经调整的流动资产；调整后的流动资产 (33[N  
adjusted figure 经调整的数字；调整后的数额 l.C{A r  
adjusted liabilities 经调整的负债；调整后的负债 o#;w >-  
adjusted loss 经调整的亏损；调整后的亏损 b \}`L"  
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 `OduBUI]]  
adjusted profit 经调整的利润；调整后的利润
B} &C h  
adjusted surplus 经调整的盈余额；调整后的盈余额 5"{wnnY%K}  
adjusted value 经调整的价值；调整后的价值 ~]N% {;F}  
adjustment 调整；修订；理算〔保险〕 7/Ew(X8Fs  
adjustment centre 调剂中心 a29mVmi>  
adjustment lag 调整过程的时间差距；调整时差 guBOR0x`  
adjustment mechanism 调整机制 MECR0S9  
adjustment of loss 亏损调整 Rd2*  
adjustment process 调整过程；调整程序 y#r=^r]l)  
adjustment range 调整幅度 S&|$F2M  
administered exchange rate 受管制汇率 (RGl, x: