[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: >KF1]/y<  
piq1cV  
A share Ａ股；甲类股份 $
`7cs}#  
abatement of tax 减税；减扣免税额  P%#WeQ+  
ABN AMRO Bank N.V. 荷兰银行 Pl|e?Np  
above-the-line expenditure 线上项目支出；经常预算支出 a<AT;Tc  
above-the-line receipt 线上项目收入；经常预算收入 TR2X' `:O  
ABSA Asia Limited 南非联合亚洲有限公司 "#7~}ZB  
absolute change 绝对数值变更 "4W@p'  
absolute expenditure 实际开支 Oc\Bu6F  
absolute guideline figure 绝对准则数字 "[f"h  
absolute interest 绝对权益 32DT]{-N!  
absolute order of discharge 绝对破产解除令 a.P7O!2Lp  
absolute profit margin 绝对利润幅度 _-^bAr`z  
absolute value 实值；绝对值 xw?Mc{w  
absolutely vested interest 绝对既得权益 ?.E ixGzI^  
absorbed cost 已吸收成本；已分摊成本 lPcp 17U  
absorption 吸收；分摊；合并 t ;wfp>El  
absorption rate 吸收率；摊配率；分摊率 SplE Y!.k  
ACB Finance Limited 亚洲商业财务有限公司 8m? 9?OV5  
acceptable form of reciprocity 合理的互惠条件 5sbMp;ZM  
acceptable rate 适当利率；适当汇率 py9zDWk~  
acceptance agreement 承兑协议 kpc3l[.A  
acceptance for honour 参加承兑 }e}J6[wP  
acceptor 承兑人；接受人；受票人 G$X+g{  
acceptor for honour 参加承兑人 AvW2)+6G  
accident insurance 意外保险
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Accident Insurance Association of Hong Kong 香港意外保险公会 }9n{E-bj*  
accident insurance scheme 意外保险计划 tvNh@it:F  
accident year basis 意外年度基准 4F_*,
_Y  
accommodation 通融；贷款 @^g/`{j>J  
accommodation bill 通融票据；空头票据 :',.I   
accommodation party 汇票代发人 <]f ru1  
account balance 帐户余额；帐户结余 FD?!bI4  
account book 帐簿 IN
ca  
account collected in advance 预收款项 U`gQ7
 
account current book 往来帐簿 h.\V;6ly  
account of after-acquired property 事后取得的财产报告 DDdMWH^o7  
account of defaulter 拖欠帐目 u,<#z0R|;$  
account payable 应付帐款 _g+^jR4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !<!5;f8  
account receivable 应收帐款 8KqrB!  
account receivable report 应收帐款报表 XA8{
N  
account statement 结单；帐单；会计财务报表 F Qtlo+3  
account title 帐户名称；会计科目 U68o"iE  
accountant's report 会计师报告 <~9z.v7  
Accountant's Report Rules 会计师报告规则 2=H3yEJq  
accounting and auditing procedure 会计与审计程序；会计与核数程序 VgfA&?4[  
Accounting Arrangements 《会计安排》 F:"CaDk  
accounting basis 会计基础 #{973~uj  
accounting by Official Receiver 破产管理署署长呈交的帐目 F+.:Ry FS  
Accounting Circular 《会计通告》 ZA4NVt.yN  
accounting class 会计类别
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accounting date 记帐日期；会计结算日期 3QL I|VpO  
accounting for money 款项核算 )6?(K"T  
Accounting Officer 会计主任 Jv  
accounting period 会计报告期；会计期 U=_O*n?N-d  
accounting policy 会计政策；会计方针 J!?hajw7N  
accounting practice 会计惯例 9IFK4>&O6  
accounting principle 会计准则  $$E!u}  
accounting record 会计记录 7P}&<;5zD  
accounting report 会计报告 8v&4eU'S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jYAD9v%  
Accounting Society of China 中国会计学会 F?b5!<5  
accounting statement 会计报表 N(<4nAE  
accounting system 会计制度；会计系统 U 00} jH  
accounting transaction 会计事项；帐务交易 Kt
rqrl^IJ  
accounting treatment 会计处理 <0,c{e  
accounting year 会计年度 Z
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accretion 增值；添加 ]IQTf5n  
accrual 应计项目；应累算数目 Y.M^tH:  
accrual basis 应计制；权责发生制 3OUZR5_$  
accrual basis accounting 应计制会计；权责发生制会计 ><odBM-  
accrue 应累算；应计 3ZN m,{  
accrued benefit 应累算利益 UEeD Nl$^u  
accrued charges 应计费用 O][R"5d  
accrued cumulative preference share dividend 应累算的累积优先股股息 s;-(dQ{O  
accrued expenses 应累算费用 ;q:.&dak1  
accrued interest payable 应付利息；应计未付利息 BU|=`Kb|))  
accrued interest receivable 应收利息；应计未收利息 =,B
44:`r  
accrued right 累算权益 }K\]M@  
accruing profit 应累算的利润 _F|o
L|  
accumulated fiscal reserve 累积财政储备 Gi})*U]P|  
accumulated profit 累积利润；滚存溢利 B4k~~;|  
accumulated reserve 累积储备 >"qnuv G  
accumulation of surplus income 累积收益盈余 sdq
8wn  
acquired assets 既得资产 AH$D./ a  
acquisition 收购；购置；取得 w4YuijhW  
acquisition cost 购置成本 {"<D$*K~  
acquisition expenses 购置费用 H+&c=~D\_  
acquisition of 100% interest 收购全部股权 hr9[$4'H  
acquisition of control 取得控制权 Ii"h:GY;\  
acquisition of fixed assets 购置固定资产 aiP.\`>}  
acquisition of shell “买壳” b(8#*S!U  
acquisition price 收购价 T%kr&XsQX  
act of God 天灾 :f?};t+  
acting partner 执事合伙人 uveby:dh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ba$&4?8  
active partner 积极参与的合伙人 V4]t=3>  
active trading 交投活跃 M
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actual circulation 实际流通 XW]'by  
actual cost 实际成本 qx3@]9  
actual expenditure 实际开支；实际支出 if6/
+7  
actual income 实际入息；实际收入；实际收益 _U%a`%tU.  
actual market 现货市场 =b{wzx}e  
actual price 现货价；实际价格 V gLnpPOQ  
actual profit 实际利润 \{W}  
actual quotation 实盘；实际价位；实际报价 Y%AVC9(  
actual year basis 按实际年度计算 p8CDFLuV  
actuals 实货 +Tnn'^4  
actuarial investigation 精算调查 nCF1i2*6|"  
actuarial principle 精算原则 tOx)t$ix  
actuarial report 精算师报告 nM*-Dy3ou  
Actuarial Society of Hong Kong 香港精算学会 +C4UM9  
actuarial valuation 精算师估值 {DzOXTI[Y  
actuary 精算师 Ke0j8|  
ad referendum agreement 暂定协议；有待覆核的协定 1"pvrX}  
ad valorem duty 从价税；按值征税 SGi(Zk
c  
ad valorem duty system 从价税制 &jJj6 +P\  
ad valorem fee 从价费 IKT3T_\-I  
ad valorem tariff 从价关税 Y.9s-g  
additional allowance 额外免税额 :\I88 -N@'  
additional amount for unexpired risk 未过期风险的额外款额 rr/0pa$  
additional assessable profit 补加应评税利润 "uR,WY  
additional assessment 补加评税 #bN'
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additional commitment 额外承担 ygiZ~v4P/  
additional commitment vote 额外承担拨款 8G&'ED_&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6_`9 4+  
additional dependent parent allowance 供养父母额外免税额 I_|@Fn[>  
additional provision 额外拨款 wxy.&a]  
additional stamp duty 附加印花税 Bp #:sAG  
additional tax 补加税罚款；补加税款 t= =+SHGP  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H _H3Gp  
adjudged bankrupt 被裁定破产 a o"\L0;{  
adjudicated bankrupt 裁定破产人 R5_xli%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 s,&tD WU  
adjudication of bankruptcy 裁定破产；宣告破产 -:mT8'.F-  
adjudication of insolvency 裁定无力偿还债务 HV_5 +  
adjusted actual 经调整的实数；调整后的实数 8UY[$lc  
adjusted current assets 经调整的流动资产；调整后的流动资产 QrmiQ]d*p  
adjusted figure 经调整的数字；调整后的数额 #^|"dIZ_M  
adjusted liabilities 经调整的负债；调整后的负债 >NL4&MV:  
adjusted loss 经调整的亏损；调整后的亏损 QtM9G@%  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 TGUlJLT  
adjusted profit 经调整的利润；调整后的利润 'Z^-(xG,+  
adjusted surplus 经调整的盈余额；调整后的盈余额 h+,Eu7\88  
adjusted value 经调整的价值；调整后的价值 g<ZB9;FX %  
adjustment 调整；修订；理算〔保险〕 tWD5Yh>.?$  
adjustment centre 调剂中心 2y"]rUS`  
adjustment lag 调整过程的时间差距；调整时差 z=YHRS  
adjustment mechanism 调整机制 kkvG=  
adjustment of loss 亏损调整 >"}z % #  
adjustment process 调整过程；调整程序 ZdcG6IG+  
adjustment range 调整幅度 ~!bA<q  
administered exchange rate 受管制汇率 (e,5 b