[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: 6-N?mSQU  
@\0ez<.p}  
A share Ａ股；甲类股份 Y!-M_v/  
abatement of tax 减税；减扣免税额 +Vb.lH[av  
ABN AMRO Bank N.V. 荷兰银行 =Y{(%sn  
above-the-line expenditure 线上项目支出；经常预算支出 [B\h$IcRv  
above-the-line receipt 线上项目收入；经常预算收入 2=,lcWr  
ABSA Asia Limited 南非联合亚洲有限公司 ]!?;@$wx  
absolute change 绝对数值变更 kCWV r  
absolute expenditure 实际开支 p& y<I6a,  
absolute guideline figure 绝对准则数字 LG{,c.Qj*  
absolute interest 绝对权益 EN<F# Y3E  
absolute order of discharge 绝对破产解除令 -$,TMqM  
absolute profit margin 绝对利润幅度 +"\sc;6m.  
absolute value 实值；绝对值 X5zDpi|Dq  
absolutely vested interest 绝对既得权益 ?uzRhC_)!  
absorbed cost 已吸收成本；已分摊成本 I0D(F i  
absorption 吸收；分摊；合并 _hAcJ{Y  
absorption rate 吸收率；摊配率；分摊率 Yb|
c\[ %  
ACB Finance Limited 亚洲商业财务有限公司 ]sf7{lVT  
acceptable form of reciprocity 合理的互惠条件 (-UYB9s  
acceptable rate 适当利率；适当汇率 deBY5|  
acceptance agreement 承兑协议 4[m`#   
acceptance for honour 参加承兑 XKj|f`  
acceptor 承兑人；接受人；受票人 }aa'\8  
acceptor for honour 参加承兑人 !![DJ   
accident insurance 意外保险
XRM_x:+]  
Accident Insurance Association of Hong Kong 香港意外保险公会 TaZmRL  
accident insurance scheme 意外保险计划 ^me-[ 5  
accident year basis 意外年度基准 !#], hok8X  
accommodation 通融；贷款 EizKoHI-z  
accommodation bill 通融票据；空头票据 @'#,D!U  
accommodation party 汇票代发人 2Q/x@aT,h  
account balance 帐户余额；帐户结余 jFQQ`O V  
account book 帐簿 hO\<%0F  
account collected in advance 预收款项 {j.bC@hWw  
account current book 往来帐簿 [_R~%Yh+'E  
account of after-acquired property 事后取得的财产报告 }NHaCG[,  
account of defaulter 拖欠帐目 CM/H9Kz.  
account payable 应付帐款 ?AK(|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 I5k$H$  
account receivable 应收帐款 sXLq*b?  
account receivable report 应收帐款报表 1-8mFIK  
account statement 结单；帐单；会计财务报表 dU&a{$ku[  
account title 帐户名称；会计科目 L*Tj^q!t+  
accountant's report 会计师报告 =Gpylj7?~  
Accountant's Report Rules 会计师报告规则 ,?J!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~qiJR`Jj  
Accounting Arrangements 《会计安排》 Sj%u)#Ub  
accounting basis 会计基础 2%DSUv:H%  
accounting by Official Receiver 破产管理署署长呈交的帐目 ne>pOK<vZ  
Accounting Circular 《会计通告》 NW~N}5T  
accounting class 会计类别 Ep9nsX*   
accounting date 记帐日期；会计结算日期 . ?8;qA  
accounting for money 款项核算 Z^bQ^zk-  
Accounting Officer 会计主任 7x"
R3  
accounting period 会计报告期；会计期 l.67++_  
accounting policy 会计政策；会计方针 b o6d)Q  
accounting practice 会计惯例 ? ^0:3$La  
accounting principle 会计准则 ep!Rf:  
accounting record 会计记录 "3X2VFwo
J  
accounting report 会计报告 Lu?C- $a C  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]AINKUI0  
Accounting Society of China 中国会计学会 [T8WThs  
accounting statement 会计报表 |B?cVc0  
accounting system 会计制度；会计系统 hi_NOx  
accounting transaction 会计事项；帐务交易 L O}@dL  
accounting treatment 会计处理 @:oXN]+ _  
accounting year 会计年度 !EvAB+`jLI  
accretion 增值；添加 {DV_*
5  
accrual 应计项目；应累算数目 :y'Ah#  
accrual basis 应计制；权责发生制 ax"+0L{  
accrual basis accounting 应计制会计；权责发生制会计 Eq%}  
accrue 应累算；应计 TJ10s%,V  
accrued benefit 应累算利益 -RE^tW*Yy  
accrued charges 应计费用 +^` I?1\UF  
accrued cumulative preference share dividend 应累算的累积优先股股息 D#_3^Kiawj  
accrued expenses 应累算费用 U\g/2dM  
accrued interest payable 应付利息；应计未付利息 tIWmp30S  
accrued interest receivable 应收利息；应计未收利息 ux=w!y;}  
accrued right 累算权益 ()Y~Q(5ji  
accruing profit 应累算的利润 "|x^|n8i  
accumulated fiscal reserve 累积财政储备 . .IfP@  
accumulated profit 累积利润；滚存溢利 QVv#fy1"6  
accumulated reserve 累积储备 Ansk,$  
accumulation of surplus income 累积收益盈余 MUaq7B_>  
acquired assets 既得资产 ${<%" hR$  
acquisition 收购；购置；取得 tZ]?^_Y1  
acquisition cost 购置成本 !]"@kl%  
acquisition expenses 购置费用 y`L>wq,KU  
acquisition of 100% interest 收购全部股权 k9<;woOBO  
acquisition of control 取得控制权 x) ,eI'mf  
acquisition of fixed assets 购置固定资产 p\Q5,eg  
acquisition of shell “买壳” :N:yLd} &  
acquisition price 收购价 B7VH<;Z  
act of God 天灾 T.])diuvj-  
acting partner 执事合伙人 9e<.lb^tP  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ncZ+gzK|"  
active partner 积极参与的合伙人 K%,2=.  
active trading 交投活跃 F|IAiE  
actual circulation 实际流通 vHgi<@u  
actual cost 实际成本 xipU8'ac/  
actual expenditure 实际开支；实际支出 `"Jj1O@  
actual income 实际入息；实际收入；实际收益 ?j'7l=94A  
actual market 现货市场 A`N,  
actual price 现货价；实际价格 iJ ($YvF4  
actual profit 实际利润 U&g@.,Y#  
actual quotation 实盘；实际价位；实际报价 (9tX5$e6N  
actual year basis 按实际年度计算 WltQ63u  
actuals 实货 9"N~yKa`"K  
actuarial investigation 精算调查 .r|tSfm6  
actuarial principle 精算原则 _mj,u64  
actuarial report 精算师报告 `}D,5^9]  
Actuarial Society of Hong Kong 香港精算学会 c/:b.>W  
actuarial valuation 精算师估值 )Oq|amvC  
actuary 精算师 OyStqi  
ad referendum agreement 暂定协议；有待覆核的协定 )!3V/`I  
ad valorem duty 从价税；按值征税 !eGC6o}f  
ad valorem duty system 从价税制 zUt'QH7E.  
ad valorem fee 从价费 J-[,KME_^  
ad valorem tariff 从价关税 2A']y D  
additional allowance 额外免税额 WEw6He;  
additional amount for unexpired risk 未过期风险的额外款额 ntu5{L'8  
additional assessable profit 补加应评税利润 5 )A1\  
additional assessment 补加评税 
X@--m6-  
additional commitment 额外承担 f- K+]aZ)  
additional commitment vote 额外承担拨款 ]l;o}+`G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~G)S   
additional dependent parent allowance 供养父母额外免税额 SUMrFd~  
additional provision 额外拨款 Nya QI<5D  
additional stamp duty 附加印花税 3#
WT.4k  
additional tax 补加税罚款；补加税款 6gkV*|U,e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9#23FK  
adjudged bankrupt 被裁定破产 1m'k|Ka  
adjudicated bankrupt 裁定破产人 cF\;_0u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i"1Mfz~e  
adjudication of bankruptcy 裁定破产；宣告破产 TeMHm ?1^  
adjudication of insolvency 裁定无力偿还债务 2VPdw@"~}  
adjusted actual 经调整的实数；调整后的实数 UZWioxsKr+  
adjusted current assets 经调整的流动资产；调整后的流动资产 z$&{:\hj  
adjusted figure 经调整的数字；调整后的数额 9d>-MX '  
adjusted liabilities 经调整的负债；调整后的负债 V"[g.%%Y  
adjusted loss 经调整的亏损；调整后的亏损 vRznw&^E
 
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 rbul8(1h  
adjusted profit 经调整的利润；调整后的利润 =R^%(Py  
adjusted surplus 经调整的盈余额；调整后的盈余额 $1SPy|y  
adjusted value 经调整的价值；调整后的价值 |sa]F5  
adjustment 调整；修订；理算〔保险〕  |{&{  
adjustment centre 调剂中心 rExnxQ<e  
adjustment lag 调整过程的时间差距；调整时差 l.(v^3:X  
adjustment mechanism 调整机制 .fn\]rUv  
adjustment of loss 亏损调整 ,D5
cjaX<  
adjustment process 调整过程；调整程序 `b?R#:G  
adjustment range 调整幅度 vXev$x=w-  
administered exchange rate 受管制汇率 /~DI 6g