[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: CL%?K<um  
V!G&Aen  
A share Ａ股；甲类股份 ]z`Y'wSxd  
abatement of tax 减税；减扣免税额 Q/r0p>  
ABN AMRO Bank N.V. 荷兰银行 ?T-6|vZA  
above-the-line expenditure 线上项目支出；经常预算支出 6dQa|ACX_  
above-the-line receipt 线上项目收入；经常预算收入 ~8~B VwZ_  
ABSA Asia Limited 南非联合亚洲有限公司 $~c?qU  
absolute change 绝对数值变更 0HK03&  
absolute expenditure 实际开支 QA7SQ cd,  
absolute guideline figure 绝对准则数字 <(W0N|1v  
absolute interest 绝对权益 bf2R15|t5`  
absolute order of discharge 绝对破产解除令 vr56 f1  
absolute profit margin 绝对利润幅度 Q#xeu  
absolute value 实值；绝对值 Kd^{~Wlz&z  
absolutely vested interest 绝对既得权益 B%!z7AT  
absorbed cost 已吸收成本；已分摊成本 B;tU+36nM  
absorption 吸收；分摊；合并 yZ3/Ia>,  
absorption rate 吸收率；摊配率；分摊率 Srj%6rgsB  
ACB Finance Limited 亚洲商业财务有限公司 :gv`)  
acceptable form of reciprocity 合理的互惠条件 RP
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acceptable rate 适当利率；适当汇率 (;YO]U4  
acceptance agreement 承兑协议 I$0J Ay  
acceptance for honour 参加承兑 tdg.vYMDPC  
acceptor 承兑人；接受人；受票人 R_J=x  
acceptor for honour 参加承兑人 5(bG  
accident insurance 意外保险 _l]`Og@Y  
Accident Insurance Association of Hong Kong 香港意外保险公会 *9)7.}uY  
accident insurance scheme 意外保险计划 AH`D&V  
accident year basis 意外年度基准 BX$t |t;!m  
accommodation 通融；贷款
P{mV  
accommodation bill 通融票据；空头票据 |sz`w^#  
accommodation party 汇票代发人 b $x<7l5C  
account balance 帐户余额；帐户结余 X&DuX %x0  
account book 帐簿 n m(yFX?=  
account collected in advance 预收款项 _ b}\h,Ky  
account current book 往来帐簿 <b"ynoM.
A  
account of after-acquired property 事后取得的财产报告 p.i$[6M  
account of defaulter 拖欠帐目 2pFOC;tl  
account payable 应付帐款 \V`O-wcJ]S  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s`Fv!  
account receivable 应收帐款 m! &bK5+*  
account receivable report 应收帐款报表 ^zkTV_,cRp  
account statement 结单；帐单；会计财务报表 w~M5)

b  
account title 帐户名称；会计科目 _H@s^g  
accountant's report 会计师报告 >R3~P~@30  
Accountant's Report Rules 会计师报告规则 Qfo'w%px  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >|SB]'C|  
Accounting Arrangements 《会计安排》 ],Wh]q  
accounting basis 会计基础 =Xzqp,  
accounting by Official Receiver 破产管理署署长呈交的帐目 (WiA  
Accounting Circular 《会计通告》 |o~<Ti6]  
accounting class 会计类别 */xI#G,O+  
accounting date 记帐日期；会计结算日期 kH* l83  
accounting for money 款项核算 I2("p.+R  
Accounting Officer 会计主任 =BY)>0?z  
accounting period 会计报告期；会计期 J]ivIQ  
accounting policy 会计政策；会计方针 AC3K*)`E  
accounting practice 会计惯例 f]"][!e!,  
accounting principle 会计准则 pcNVtp'V  
accounting record 会计记录 8h9t8?  
accounting report 会计报告 _m;cX!+~_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b,5H|$nLu  
Accounting Society of China 中国会计学会 ||hy+f[A  
accounting statement 会计报表 {y<[1Pms  
accounting system 会计制度；会计系统 pr>Qu:  
accounting transaction 会计事项；帐务交易 OTd=(dwh  
accounting treatment 会计处理 jo=XxA  
accounting year 会计年度 eJ)Bs20Q  
accretion 增值；添加 mJewUc!<5  
accrual 应计项目；应累算数目 !;lA+O-t  
accrual basis 应计制；权责发生制 @]tFRV  
accrual basis accounting 应计制会计；权责发生制会计 Q6Q>b4 .3  
accrue 应累算；应计 kM]:~
b2  
accrued benefit 应累算利益 &q1(v3cOO  
accrued charges 应计费用 1iaNb[:QX  
accrued cumulative preference share dividend 应累算的累积优先股股息 T :CsYj1  
accrued expenses 应累算费用 O]w&uim  
accrued interest payable 应付利息；应计未付利息 C]*9:lK  
accrued interest receivable 应收利息；应计未收利息 %^^2  
accrued right 累算权益 MUz.-YRt  
accruing profit 应累算的利润 yXY8 oE  
accumulated fiscal reserve 累积财政储备 !Qrlb>1z-  
accumulated profit 累积利润；滚存溢利 V'pNo&O=  
accumulated reserve 累积储备 `Q1T-H_  
accumulation of surplus income 累积收益盈余 .rSeJZzuj  
acquired assets 既得资产 aGNt?)8WPZ  
acquisition 收购；购置；取得 <;#d*&]  
acquisition cost 购置成本 fMwJw M T8  
acquisition expenses 购置费用 eJE?H]  
acquisition of 100% interest 收购全部股权 00?^!';  
acquisition of control 取得控制权 KQ?E]}rZ  
acquisition of fixed assets 购置固定资产 ,!kqE
Ip%  
acquisition of shell “买壳” ~^" cNv  
acquisition price 收购价 NWwfNb>  
act of God 天灾 n?&G>`u*  
acting partner 执事合伙人 QpS0iUG  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =Xm [  
active partner 积极参与的合伙人 2uS&A \  
active trading 交投活跃 (rt DT  
actual circulation 实际流通 {"y{V  
actual cost 实际成本 /#9O{)  
actual expenditure 实际开支；实际支出 1mL--m'r  
actual income 实际入息；实际收入；实际收益 $J[h(>-X  
actual market 现货市场 :g'"*VXYB  
actual price 现货价；实际价格 W2tIt&{  
actual profit 实际利润 R_uA!MoLs  
actual quotation 实盘；实际价位；实际报价 9/D+6hJ]:  
actual year basis 按实际年度计算 $q DH  
actuals 实货 (Z)  
actuarial investigation 精算调查 eL^,-3JA(]  
actuarial principle 精算原则 Qz{:m  
actuarial report 精算师报告 Ee9u 7TFT  
Actuarial Society of Hong Kong 香港精算学会 +%
eMm.(  
actuarial valuation 精算师估值 V;=SncUb  
actuary 精算师 [[JwHM8H&  
ad referendum agreement 暂定协议；有待覆核的协定 ?Z( 6..&  
ad valorem duty 从价税；按值征税 gTW(2?xYf  
ad valorem duty system 从价税制 P~;NwHZ?k  
ad valorem fee 从价费 #PoUCRR
C  
ad valorem tariff 从价关税 "pdG%$  
additional allowance 额外免税额 XIJ>\ RF  
additional amount for unexpired risk 未过期风险的额外款额 3RscuD&  
additional assessable profit 补加应评税利润 5LhFD  
additional assessment 补加评税 \PU|<Ru.  
additional commitment 额外承担 dQ`ch~HVUW  
additional commitment vote 额外承担拨款 Kx*;!3-V$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *`ji2+4Sjw  
additional dependent parent allowance 供养父母额外免税额 [@#P3g\:>W  
additional provision 额外拨款 SWO$#X /  
additional stamp duty 附加印花税 azPFKg+  
additional tax 补加税罚款；补加税款 oQ8W0`bZa  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vwZ2kk!|i  
adjudged bankrupt 被裁定破产 j ?/T7a^  
adjudicated bankrupt 裁定破产人 RN cHU  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :
uZcN  
adjudication of bankruptcy 裁定破产；宣告破产 & @^|=>L  
adjudication of insolvency 裁定无力偿还债务 Sq-mH=rs]  
adjusted actual 经调整的实数；调整后的实数 "J,ErnM  
adjusted current assets 经调整的流动资产；调整后的流动资产 cc.zC3Hs3  
adjusted figure 经调整的数字；调整后的数额 N#C,_ k  
adjusted liabilities 经调整的负债；调整后的负债 ?5'UrqYSW  
adjusted loss 经调整的亏损；调整后的亏损 u` `FD  
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 B2 Tp; )  
adjusted profit 经调整的利润；调整后的利润 n:`> QY  
adjusted surplus 经调整的盈余额；调整后的盈余额 \W(C=e  
adjusted value 经调整的价值；调整后的价值
G~8C7$0z  
adjustment 调整；修订；理算〔保险〕 %1@+pf/  
adjustment centre 调剂中心
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adjustment lag 调整过程的时间差距；调整时差 +aEE(u6%E@  
adjustment mechanism 调整机制 4tCyd5u a8  
adjustment of loss 亏损调整 q,^^c
1f  
adjustment process 调整过程；调整程序 3Q~ng2Wv%  
adjustment range 调整幅度 ,;O+2TX  
administered exchange rate 受管制汇率 tE9%;8;H