[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: 5 HN ,y  
85](,YYz  
A share Ａ股；甲类股份 qX]ej2  
abatement of tax 减税；减扣免税额 S/6I9zOP  
ABN AMRO Bank N.V. 荷兰银行 ^3nB2G.ax  
above-the-line expenditure 线上项目支出；经常预算支出 { /XU[rn  
above-the-line receipt 线上项目收入；经常预算收入 u73/#!(1=H  
ABSA Asia Limited 南非联合亚洲有限公司 h=_h,?_  
absolute change 绝对数值变更 2'WdH1UrBc  
absolute expenditure 实际开支 ?e23[  
absolute guideline figure 绝对准则数字 _p| KaT``  
absolute interest 绝对权益 wtQ(R4  
absolute order of discharge 绝对破产解除令 ;{rl Y>  
absolute profit margin 绝对利润幅度 {ZgycMS  
absolute value 实值；绝对值 NTSKmCvQG  
absolutely vested interest 绝对既得权益 Rp.FG   
absorbed cost 已吸收成本；已分摊成本 e{,[\7nF  
absorption 吸收；分摊；合并 |bmc6G[  
absorption rate 吸收率；摊配率；分摊率 mh~n#bah  
ACB Finance Limited 亚洲商业财务有限公司 fG /wU$B  
acceptable form of reciprocity 合理的互惠条件 "HbrYYRb'  
acceptable rate 适当利率；适当汇率 v?h8-yed  
acceptance agreement 承兑协议 7 P]Sc  
acceptance for honour 参加承兑 #J4,mFMr  
acceptor 承兑人；接受人；受票人 @3>nVa  
acceptor for honour 参加承兑人 nb|"dK |  
accident insurance 意外保险 wqp(E+&  
Accident Insurance Association of Hong Kong 香港意外保险公会 .w)T2(  
accident insurance scheme 意外保险计划 B' D4]EB  
accident year basis 意外年度基准 G$  Ii  
accommodation 通融；贷款 z(beT e  
accommodation bill 通融票据；空头票据 }u'O<d~z?  
accommodation party 汇票代发人 sJYs{Wm  
account balance 帐户余额；帐户结余 /J'dG %  
account book 帐簿 Xc Q'(  
account collected in advance 预收款项 ,6a }l;lv  
account current book 往来帐簿 N+NS\Y5  
account of after-acquired property 事后取得的财产报告 _:l<4u!   
account of defaulter 拖欠帐目 c
H$Sk  
account payable 应付帐款 .e2K\o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 evHKq}{  
account receivable 应收帐款 QX393v!  
account receivable report 应收帐款报表 siGt5RH*  
account statement 结单；帐单；会计财务报表 oN
BYJ]t  
account title 帐户名称；会计科目 pi?U|&.1z  
accountant's report 会计师报告 tL@m5M%:N2  
Accountant's Report Rules 会计师报告规则 ;hp?wb  
accounting and auditing procedure 会计与审计程序；会计与核数程序 rDWqJ<8  
Accounting Arrangements 《会计安排》 4S#q06=Xe  
accounting basis 会计基础 %Tv^BYQAZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 B\Y!5$  
Accounting Circular 《会计通告》 D`uOBEX  
accounting class 会计类别 }!g^}BWWp  
accounting date 记帐日期；会计结算日期 eEkbD"Q  
accounting for money 款项核算 T1r^.;I:  
Accounting Officer 会计主任 dCH(N_  
accounting period 会计报告期；会计期 3:WXrOl  
accounting policy 会计政策；会计方针 ^a
O\WKkA  
accounting practice 会计惯例 a=3{UEi'o  
accounting principle 会计准则 )|@UY(VZ^  
accounting record 会计记录 ce
qYyVy  
accounting report 会计报告 h|Uy!?l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D>Ph))QI  
Accounting Society of China 中国会计学会 yasKU6^R'  
accounting statement 会计报表
L1E\^)  
accounting system 会计制度；会计系统 (Dx]!FFz  
accounting transaction 会计事项；帐务交易 VR9C< tMSi  
accounting treatment 会计处理 y:8*!}fR  
accounting year 会计年度 SpUcrK;1  
accretion 增值；添加 5zH?1Z~*  
accrual 应计项目；应累算数目 *n%J#[e(  
accrual basis 应计制；权责发生制 ,, G6L{&
Z  
accrual basis accounting 应计制会计；权责发生制会计 o$DJL11E  
accrue 应累算；应计 (S
#4y  
accrued benefit 应累算利益 0Ie9T1D
=  
accrued charges 应计费用  !(<Yc5  
accrued cumulative preference share dividend 应累算的累积优先股股息 K r&HT,>B  
accrued expenses 应累算费用 {?9s~{Dl  
accrued interest payable 应付利息；应计未付利息 *u%4]q  
accrued interest receivable 应收利息；应计未收利息 ii@O&g  
accrued right 累算权益 O{9h'JU  
accruing profit 应累算的利润 -*EK-j  
accumulated fiscal reserve 累积财政储备
$dLP vN  
accumulated profit 累积利润；滚存溢利 hOSkxdi*^  
accumulated reserve 累积储备 RT)*H>|  
accumulation of surplus income 累积收益盈余 Y@Kp'+t(!  
acquired assets 既得资产 b%<i&YY#  
acquisition 收购；购置；取得 zk@KuBLL  
acquisition cost 购置成本 {^#62Y  
acquisition expenses 购置费用 fH7o,U|  
acquisition of 100% interest 收购全部股权 }$ Am;%?p  
acquisition of control 取得控制权 BZE~k?*  
acquisition of fixed assets 购置固定资产 ivbuS-f=r  
acquisition of shell “买壳” }X3SjNd q  
acquisition price 收购价 ToN$x^M w  
act of God 天灾 pcw^W  
acting partner 执事合伙人 ~a5p_xP  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QMfa~TH#p  
active partner 积极参与的合伙人 }I'g@Pw9[  
active trading 交投活跃 ;?i(WV}ee  
actual circulation 实际流通 )[>b7K$ f  
actual cost 实际成本 HX{ O@
 
actual expenditure 实际开支；实际支出 \S@;>A<J  
actual income 实际入息；实际收入；实际收益 5"5D(  
actual market 现货市场 !RnO {FL  
actual price 现货价；实际价格 :sBg+MS  
actual profit 实际利润 )-2o}KU]>  
actual quotation 实盘；实际价位；实际报价 <;.Zms${@  
actual year basis 按实际年度计算 qlSc
[nEk  
actuals 实货 i(JB
BE"  
actuarial investigation 精算调查 z2&SZ.mk  
actuarial principle 精算原则 vb}; _/#?  
actuarial report 精算师报告 0*"auGuX  
Actuarial Society of Hong Kong 香港精算学会 |.Bb Pfe8f  
actuarial valuation 精算师估值 s45Y8!c  
actuary 精算师 P.RlozF5;  
ad referendum agreement 暂定协议；有待覆核的协定 H85HL-{  
ad valorem duty 从价税；按值征税  # a 'h,  
ad valorem duty system 从价税制 N(@'L43$V  
ad valorem fee 从价费 lu(<(t,Lbs  
ad valorem tariff 从价关税 0EYK3<k9!  
additional allowance 额外免税额 ]}cai 1  
additional amount for unexpired risk 未过期风险的额外款额 9LGJ-gL  
additional assessable profit 补加应评税利润
k|,pj^  
additional assessment 补加评税 R V|: mI  
additional commitment 额外承担 (KHTgZ6  
additional commitment vote 额外承担拨款 s,Cm}4L6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n~l)7_G  
additional dependent parent allowance 供养父母额外免税额 $L.0$-je4  
additional provision 额外拨款 0}c*u) ,  
additional stamp duty 附加印花税 n< [np;\  
additional tax 补加税罚款；补加税款 ,ORZtj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Rv6{'\:  
adjudged bankrupt 被裁定破产 N G1]!Vz5  
adjudicated bankrupt 裁定破产人 G|yX9C]R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `/<KDd:_t  
adjudication of bankruptcy 裁定破产；宣告破产 })Rmu."\  
adjudication of insolvency 裁定无力偿还债务 Uq&ne1  
adjusted actual 经调整的实数；调整后的实数 j[yGfDb  
adjusted current assets 经调整的流动资产；调整后的流动资产 :*e0Z2=  
adjusted figure 经调整的数字；调整后的数额 2"NRnCx*  
adjusted liabilities 经调整的负债；调整后的负债 . x~tEe  
adjusted loss 经调整的亏损；调整后的亏损 phUno2fH  
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 -
3X#$k8  
adjusted profit 经调整的利润；调整后的利润 (j+C&*u
 
adjusted surplus 经调整的盈余额；调整后的盈余额 ]6< /{b  
adjusted value 经调整的价值；调整后的价值 !J[3U   
adjustment 调整；修订；理算〔保险〕 |^Z1 D TAw  
adjustment centre 调剂中心 FZnkQ  
adjustment lag 调整过程的时间差距；调整时差 9tXLC|yl?  
adjustment mechanism 调整机制 MwL' H<  
adjustment of loss 亏损调整 Ywt_h;:  
adjustment process 调整过程；调整程序 |,5b[Y"Dt  
adjustment range 调整幅度 *~M=2Fj;i  
administered exchange rate 受管制汇率 ,:QG%Et