[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: /($!("b  
n ,<`.^  
A share Ａ股；甲类股份 _;*|"e@^  
abatement of tax 减税；减扣免税额 9A]XuPAlh  
ABN AMRO Bank N.V. 荷兰银行 )IIQ{SwQq  
above-the-line expenditure 线上项目支出；经常预算支出 {,r7dxI)`  
above-the-line receipt 线上项目收入；经常预算收入 mi~BdBv  
ABSA Asia Limited 南非联合亚洲有限公司 @&f3zq  
absolute change 绝对数值变更 oYWcX9R  
absolute expenditure 实际开支 =6#tJgg8  
absolute guideline figure 绝对准则数字 ;9cBlthh  
absolute interest 绝对权益 p^_E7k<ag  
absolute order of discharge 绝对破产解除令 |.D_[QI  
absolute profit margin 绝对利润幅度 ?H9F"B$ a  
absolute value 实值；绝对值 ag6hhkjA  
absolutely vested interest 绝对既得权益 I0\}S [+H  
absorbed cost 已吸收成本；已分摊成本 'TPRGX~&  
absorption 吸收；分摊；合并 phIEz3Fu/  
absorption rate 吸收率；摊配率；分摊率 f3h&K}x  
ACB Finance Limited 亚洲商业财务有限公司 R#Z1+&='  
acceptable form of reciprocity 合理的互惠条件 PPCZT3c=  
acceptable rate 适当利率；适当汇率 q9n0bw^N  
acceptance agreement 承兑协议 }` /wj  
acceptance for honour 参加承兑 )2Gp3oD?  
acceptor 承兑人；接受人；受票人 A@/DGrZX  
acceptor for honour 参加承兑人 am
I$0  
accident insurance 意外保险 q?C) 5(  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]Y[8|HJ8  
accident insurance scheme 意外保险计划 ? C2 bA5M  
accident year basis 意外年度基准 /*GRE#7S  
accommodation 通融；贷款 (]BZ8GOx  
accommodation bill 通融票据；空头票据 UXB[3SP  
accommodation party 汇票代发人 &k3'UN!&Ix  
account balance 帐户余额；帐户结余 5 Vm  |/  
account book 帐簿 +N Rn>1]  
account collected in advance 预收款项 kP%Hg/f/Ot  
account current book 往来帐簿 0y4z`rzTn  
account of after-acquired property 事后取得的财产报告 YBg
HX [q  
account of defaulter 拖欠帐目 NEQcEUd?  
account payable 应付帐款 dG{`Jk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H 3 _7a9  
account receivable 应收帐款 0|X!Uw-Q%_  
account receivable report 应收帐款报表 "m]"%MU78  
account statement 结单；帐单；会计财务报表 z`uqK!v(K  
account title 帐户名称；会计科目 W NTm  
accountant's report 会计师报告 . FT*K[+ih  
Accountant's Report Rules 会计师报告规则 qx5X2@-;:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^o't&  
Accounting Arrangements 《会计安排》 +P6#7.p`Z  
accounting basis 会计基础 !l'Az3'J|  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]>@; 2%YvY  
Accounting Circular 《会计通告》 {jzN  
accounting class 会计类别 h Ia{s)  
accounting date 记帐日期；会计结算日期 ?,r bD1  
accounting for money 款项核算 iUh_rX9A"  
Accounting Officer 会计主任 -"5x? \.{m  
accounting period 会计报告期；会计期 zTY|Z@:  
accounting policy 会计政策；会计方针 =y7]9SOq  
accounting practice 会计惯例 lwLK#_5u  
accounting principle 会计准则 1Qf21oN{  
accounting record 会计记录 HSx~Fs^J  
accounting report 会计报告 =ox#qg.5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e4NT  
Accounting Society of China 中国会计学会 :o$ R@l  
accounting statement 会计报表  1$idF  
accounting system 会计制度；会计系统 *Rshzv[  
accounting transaction 会计事项；帐务交易 (7 Mn%Jp  
accounting treatment 会计处理 PKC``+Ki  
accounting year 会计年度 MAR kTxzi  
accretion 增值；添加 xy$FS0u  
accrual 应计项目；应累算数目 <Q=
ES,M  
accrual basis 应计制；权责发生制 '2]u{rr~+  
accrual basis accounting 应计制会计；权责发生制会计 S$]:3  
accrue 应累算；应计 y{ 90A  
accrued benefit 应累算利益 tH:ea$A  
accrued charges 应计费用
+nd'Uf   
accrued cumulative preference share dividend 应累算的累积优先股股息 ~PvW+UMLk  
accrued expenses 应累算费用 sVkR7 ^KsG  
accrued interest payable 应付利息；应计未付利息 >4\V/ I  
accrued interest receivable 应收利息；应计未收利息 U=XaI%ZM)  
accrued right 累算权益 # `a-b<uz  
accruing profit 应累算的利润 aEdFZ  
accumulated fiscal reserve 累积财政储备 #2DH_P  
accumulated profit 累积利润；滚存溢利 !U>"H8}dv  
accumulated reserve 累积储备 p%IR4f  
accumulation of surplus income 累积收益盈余 .mDqZOpf=4  
acquired assets 既得资产 ,@='.Qs4g  
acquisition 收购；购置；取得 }p t
5.'l  
acquisition cost 购置成本 '*>LZo4  
acquisition expenses 购置费用 ~B(]0:  
acquisition of 100% interest 收购全部股权 TFxb\  
acquisition of control 取得控制权 D0i84I`Z%  
acquisition of fixed assets 购置固定资产 q22cp&gmX  
acquisition of shell “买壳” p{Pa(Z]G  
acquisition price 收购价 B<1*p,z  
act of God 天灾 ^&&dO*0{  
acting partner 执事合伙人 DHt 8 f  
active market 买卖活跃的市场；交投畅旺的市场；旺市 CX':nai  
active partner 积极参与的合伙人 3N+P~v)T'  
active trading 交投活跃 EFql g9bK  
actual circulation 实际流通 4Bx1L+Cg  
actual cost 实际成本 JIb<>X,  
actual expenditure 实际开支；实际支出 F:pXdU-xf  
actual income 实际入息；实际收入；实际收益 r %0  
actual market 现货市场 Ynz^M{9)K  
actual price 现货价；实际价格 q'(WIv@  
actual profit 实际利润 MVt#n\_BZV  
actual quotation 实盘；实际价位；实际报价 ]Jnf.3  
actual year basis 按实际年度计算 c;U\nC<Y  
actuals 实货 V"$t>pAG  
actuarial investigation 精算调查 2Fx<QRz  
actuarial principle 精算原则 y^@%Xrs  
actuarial report 精算师报告 XOqpys
 
Actuarial Society of Hong Kong 香港精算学会 sF+0v p  
actuarial valuation 精算师估值 LOnh
FX   
actuary 精算师 a m<R!(  
ad referendum agreement 暂定协议；有待覆核的协定 ynOp7ZN$  
ad valorem duty 从价税；按值征税 t C6c4j  
ad valorem duty system 从价税制 (X!/tw,.  
ad valorem fee 从价费 )sV# b  
ad valorem tariff 从价关税 n[4Nu`E9  
additional allowance 额外免税额 R1Pnj
 
additional amount for unexpired risk 未过期风险的额外款额 hsqUiB tc6  
additional assessable profit 补加应评税利润 S OK2{xCG  
additional assessment 补加评税 l42m81x"  
additional commitment 额外承担 Z}NAH`V`:+  
additional commitment vote 额外承担拨款 $,aU"'D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?G?=,tV  
additional dependent parent allowance 供养父母额外免税额 Q`vyDoF  
additional provision 额外拨款 r`;C9#jZ  
additional stamp duty 附加印花税 IN%>46e`  
additional tax 补加税罚款；补加税款 M%B[>pONb7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 U~H'c p  
adjudged bankrupt 被裁定破产 21o_9=[^  
adjudicated bankrupt 裁定破产人 *<Ddn&_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 awkVjyqX  
adjudication of bankruptcy 裁定破产；宣告破产 UkqLLzL  
adjudication of insolvency 裁定无力偿还债务 gE ,j\M*  
adjusted actual 经调整的实数；调整后的实数 COHJJONR  
adjusted current assets 经调整的流动资产；调整后的流动资产 Q%eBm _r;
 
adjusted figure 经调整的数字；调整后的数额 ~JZLfw  
adjusted liabilities 经调整的负债；调整后的负债 q#p)E=$  
adjusted loss 经调整的亏损；调整后的亏损 )F~>  
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 Vbj?:29A  
adjusted profit 经调整的利润；调整后的利润 O]Kb~jkd  
adjusted surplus 经调整的盈余额；调整后的盈余额 p +T&9  
adjusted value 经调整的价值；调整后的价值 .R gfP'M  
adjustment 调整；修订；理算〔保险〕 6~!YEuA  
adjustment centre 调剂中心 `S~u4+y]  
adjustment lag 调整过程的时间差距；调整时差 Qy70/on9  
adjustment mechanism 调整机制 9Np0<e3p  
adjustment of loss 亏损调整 ^m+W  
adjustment process 调整过程；调整程序 f%|S>(   
adjustment range 调整幅度 z9'0&G L  
administered exchange rate 受管制汇率 q~w;C([k_