[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: e@anX^M;  
_"L6mcI6  
A share Ａ股；甲类股份 p/VVb%  
abatement of tax 减税；减扣免税额 ],S {?!'1  
ABN AMRO Bank N.V. 荷兰银行 I4?oBq  
above-the-line expenditure 线上项目支出；经常预算支出 vno/V#e$WX  
above-the-line receipt 线上项目收入；经常预算收入 O^row1D_  
ABSA Asia Limited 南非联合亚洲有限公司 rf:H$\yw  
absolute change 绝对数值变更 o!KDeY  
absolute expenditure 实际开支 9 %4:eTcp  
absolute guideline figure 绝对准则数字 kVs YB  
absolute interest 绝对权益 #0[^jJ3J  
absolute order of discharge 绝对破产解除令 j;Z?q%M{6  
absolute profit margin 绝对利润幅度 ]lBCK  
absolute value 实值；绝对值 3u$1W@T(  
absolutely vested interest 绝对既得权益  qrw  
absorbed cost 已吸收成本；已分摊成本 ektU,Oo  
absorption 吸收；分摊；合并
ix4]^  
absorption rate 吸收率；摊配率；分摊率 XDPgl=~  
ACB Finance Limited 亚洲商业财务有限公司 3cL iZ%6^  
acceptable form of reciprocity 合理的互惠条件 H4AT>}ri  
acceptable rate 适当利率；适当汇率 S* O. ?  
acceptance agreement 承兑协议 N\ !  
acceptance for honour 参加承兑 z_fjmqa?  
acceptor 承兑人；接受人；受票人 y7fy9jQ 8.  
acceptor for honour 参加承兑人  k-=LD  
accident insurance 意外保险 ~8u *sy  
Accident Insurance Association of Hong Kong 香港意外保险公会 }0Ns&6)xG  
accident insurance scheme 意外保险计划 [A!w  
accident year basis 意外年度基准 -"dt3$ju  
accommodation 通融；贷款 R8Vf6]s_  
accommodation bill 通融票据；空头票据 pcwYgq#5  
accommodation party 汇票代发人 2icQ (H;  
account balance 帐户余额；帐户结余 3>@VPMi  
account book 帐簿 uI/ wR!  
account collected in advance 预收款项 "O4A&PJD  
account current book 往来帐簿 ")STB8kQ  
account of after-acquired property 事后取得的财产报告 Nb`qM]&  
account of defaulter 拖欠帐目 p|ink):  
account payable 应付帐款
Y-a   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J4"Fj, FS  
account receivable 应收帐款 KZw~Ch}b9  
account receivable report 应收帐款报表 P$#:$U@  
account statement 结单；帐单；会计财务报表 ^x: lB>  
account title 帐户名称；会计科目 R;c9)>8L  
accountant's report 会计师报告 96(Mu% l  
Accountant's Report Rules 会计师报告规则 QH9t |l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hcj}6NXc  
Accounting Arrangements 《会计安排》 ujX;wGje  
accounting basis 会计基础 c Rq2 re  
accounting by Official Receiver 破产管理署署长呈交的帐目 #;j:;LRU  
Accounting Circular 《会计通告》 vyIH<@@p7  
accounting class 会计类别 4?'vP'  
accounting date 记帐日期；会计结算日期 EyE#x_A  
accounting for money 款项核算 RDp  
Accounting Officer 会计主任 QkdcW>:a7  
accounting period 会计报告期；会计期 WK>|IgK  
accounting policy 会计政策；会计方针 VWvSt C  
accounting practice 会计惯例 y
ijP  
accounting principle 会计准则 Zp9. ~&4o-  
accounting record 会计记录 F^75y?  
accounting report 会计报告 :-46
"bP.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :x*)o+  
Accounting Society of China 中国会计学会 o[Jzx2A<  
accounting statement 会计报表 KkA)p/  
accounting system 会计制度；会计系统 64zOEjra  
accounting transaction 会计事项；帐务交易 +nDy b  
accounting treatment 会计处理 56 3mz-  
accounting year 会计年度 ukW&\  
accretion 增值；添加 GkIY2PD  
accrual 应计项目；应累算数目 FvxM  
accrual basis 应计制；权责发生制 go uU  
accrual basis accounting 应计制会计；权责发生制会计 k2U*dn"9U  
accrue 应累算；应计 F~mIV;BP  
accrued benefit 应累算利益 X g6ezl
W  
accrued charges 应计费用  8s0+6{vW  
accrued cumulative preference share dividend 应累算的累积优先股股息 O,Q.-  
accrued expenses 应累算费用 j<B9
$8x&  
accrued interest payable 应付利息；应计未付利息 N T`S)P*?  
accrued interest receivable 应收利息；应计未收利息 gsk? !D  
accrued right 累算权益  x]+PWk  
accruing profit 应累算的利润 s<9g3Gh  
accumulated fiscal reserve 累积财政储备 2*|T)OA`m,  
accumulated profit 累积利润；滚存溢利 Y^eN}@]?&  
accumulated reserve 累积储备 =:-fK-d  
accumulation of surplus income 累积收益盈余 ^,>w`8  
acquired assets 既得资产 r7m~.M+W"  
acquisition 收购；购置；取得 }e?H(nZS7h  
acquisition cost 购置成本 ;o_F<68QP  
acquisition expenses 购置费用 nI\6aG?`  
acquisition of 100% interest 收购全部股权 HL38iXQ( 3  
acquisition of control 取得控制权 1qRquY  
acquisition of fixed assets 购置固定资产 b(Nv`'O  
acquisition of shell “买壳” `\kihNkJn3  
acquisition price 收购价 k?+ 7%A]  
act of God 天灾 )U@9dV7u  
acting partner 执事合伙人 1)ue-(o5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D|:'|7l W  
active partner 积极参与的合伙人 ;CYoc4e  
active trading 交投活跃 2{-29bq  
actual circulation 实际流通 5R7x%3@L  
actual cost 实际成本 1/.BP  
actual expenditure 实际开支；实际支出 RY , <*  
actual income 实际入息；实际收入；实际收益 ig,.>'+l  
actual market 现货市场 cb}"giXQTB  
actual price 现货价；实际价格 j#l= %H  
actual profit 实际利润 2c `
m=  
actual quotation 实盘；实际价位；实际报价 //R"ZE@d\  
actual year basis 按实际年度计算 QL?_FwZL  
actuals 实货 VW-qQe  
actuarial investigation 精算调查 Pe`(9&iT.  
actuarial principle 精算原则 ON :t"z5  
actuarial report 精算师报告 GWA"!~Hu  
Actuarial Society of Hong Kong 香港精算学会 ma.84~m  
actuarial valuation 精算师估值 @(t3<g  
actuary 精算师 Npp YUY  
ad referendum agreement 暂定协议；有待覆核的协定 _olQ;{ U:  
ad valorem duty 从价税；按值征税 #-/W?kD  
ad valorem duty system 从价税制 &N~Eu-@b  
ad valorem fee 从价费 )l3Uf&v^f  
ad valorem tariff 从价关税 {w@qFE'b  
additional allowance 额外免税额 LOh2eZ"
n  
additional amount for unexpired risk 未过期风险的额外款额 ARKM[]  
additional assessable profit 补加应评税利润 1Cr&6't  
additional assessment 补加评税 po| Ux`u  
additional commitment 额外承担 !nvwRQ  
additional commitment vote 额外承担拨款 |5&+VI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 st-{xC#N#  
additional dependent parent allowance 供养父母额外免税额 lA
^1}  
additional provision 额外拨款 \TV  
additional stamp duty 附加印花税 U0x A~5B  
additional tax 补加税罚款；补加税款 u#0snw~)/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 02;jeZ#z  
adjudged bankrupt 被裁定破产 C/kf?:j  
adjudicated bankrupt 裁定破产人 Abc{<4 z0?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 kK6OZhLH  
adjudication of bankruptcy 裁定破产；宣告破产 i'IT,jz!  
adjudication of insolvency 裁定无力偿还债务 yW_yHSx;  
adjusted actual 经调整的实数；调整后的实数 @\K[WqF$$q  
adjusted current assets 经调整的流动资产；调整后的流动资产 "Xq_N4  
adjusted figure 经调整的数字；调整后的数额 HW@wia  
adjusted liabilities 经调整的负债；调整后的负债 @X==[gQ  
adjusted loss 经调整的亏损；调整后的亏损 D6"=2XR4n  
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 6Yu:v  
adjusted profit 经调整的利润；调整后的利润 *1|7%*!8  
adjusted surplus 经调整的盈余额；调整后的盈余额 +|A`~\@N  
adjusted value 经调整的价值；调整后的价值 56v G R(  
adjustment 调整；修订；理算〔保险〕 iRQ!J1SGcG  
adjustment centre 调剂中心 7'0Vb!(  
adjustment lag 调整过程的时间差距；调整时差 M0V<Ay\%O  
adjustment mechanism 调整机制 7J'%;sH  
adjustment of loss 亏损调整 mZ)>^.N6  
adjustment process 调整过程；调整程序 wKJG 31I^  
adjustment range 调整幅度 '&IGdB I  
administered exchange rate 受管制汇率 DT-VxF6 h