[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: ,%4~ulKMn  
*DS>#x@3*i  
A share Ａ股；甲类股份 mh"9V5T  
abatement of tax 减税；减扣免税额 C]GW u~QF  
ABN AMRO Bank N.V. 荷兰银行 7rSads  
above-the-line expenditure 线上项目支出；经常预算支出 rcU*6`IWA  
above-the-line receipt 线上项目收入；经常预算收入 wG}R h,  
ABSA Asia Limited 南非联合亚洲有限公司 ?f&O4H
 
absolute change 绝对数值变更 JK9 J;c#T  
absolute expenditure 实际开支 o%_Hmd;_'  
absolute guideline figure 绝对准则数字 Uxb>)36I  
absolute interest 绝对权益 +5xk6RP   
absolute order of discharge 绝对破产解除令 LnlDCbF;!  
absolute profit margin 绝对利润幅度 HBiUp$(mB  
absolute value 实值；绝对值 1|/-Ff"1@  
absolutely vested interest 绝对既得权益 ;!Q}g19C  
absorbed cost 已吸收成本；已分摊成本 "Kc1@EX=  
absorption 吸收；分摊；合并 u1) #^?  
absorption rate 吸收率；摊配率；分摊率 =PAsyj  
ACB Finance Limited 亚洲商业财务有限公司 Qoom[@$  
acceptable form of reciprocity 合理的互惠条件 '8V>:dy>  
acceptable rate 适当利率；适当汇率 JSu+/rI1  
acceptance agreement 承兑协议 :=e"D
;5  
acceptance for honour 参加承兑 MCO`\"`l  
acceptor 承兑人；接受人；受票人 U])$#/ v  
acceptor for honour 参加承兑人 #2*6esP  
accident insurance 意外保险 zya2 O?s  
Accident Insurance Association of Hong Kong 香港意外保险公会 wq =Ef  
accident insurance scheme 意外保险计划 -&Q Ty  
accident year basis 意外年度基准 (pT7m  
accommodation 通融；贷款 *EllE+M{n  
accommodation bill 通融票据；空头票据 V8-*dE  
accommodation party 汇票代发人 }zyh!  
account balance 帐户余额；帐户结余 =kDh:&u%  
account book 帐簿 :`<ME/"YE  
account collected in advance 预收款项 rPUk%S  
account current book 往来帐簿 xjH({(/B>a  
account of after-acquired property 事后取得的财产报告 2kW*Z7@D  
account of defaulter 拖欠帐目 R}T\<6Y  
account payable 应付帐款 lqZUU92;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 K6G+sBw[  
account receivable 应收帐款 i>{.Y};  
account receivable report 应收帐款报表 [Nv)37|W  
account statement 结单；帐单；会计财务报表 QUKv :;  
account title 帐户名称；会计科目 I'e`?H t  
accountant's report 会计师报告 ,}a'h4C  
Accountant's Report Rules 会计师报告规则 ),5|Ves;t[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $q 9dk t  
Accounting Arrangements 《会计安排》 aU?HIIA  
accounting basis 会计基础 Rg\D-F6:  
accounting by Official Receiver 破产管理署署长呈交的帐目 M&J$9X  
Accounting Circular 《会计通告》 'j'G4P_G  
accounting class 会计类别 Jm[_X  
accounting date 记帐日期；会计结算日期 A#Ne07d  
accounting for money 款项核算 YlJ_$Q[  
Accounting Officer 会计主任 "a=dx| Z  
accounting period 会计报告期；会计期 m,^UD{  
accounting policy 会计政策；会计方针 YES-,;ZQ'  
accounting practice 会计惯例 6YF<GF{  
accounting principle 会计准则 nNpXkI:  
accounting record 会计记录 mIah[~G  
accounting report 会计报告 /33m6+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .M([
n-  
Accounting Society of China 中国会计学会 Zr|z!S?aSC  
accounting statement 会计报表 x9i^_
3Z  
accounting system 会计制度；会计系统 Tu&W7aoX5  
accounting transaction 会计事项；帐务交易 o@uZU4MM  
accounting treatment 会计处理 . kp3<.  
accounting year 会计年度 |oX1J<LM  
accretion 增值；添加 z6uHe{|  
accrual 应计项目；应累算数目 Rg%Xy`gS  
accrual basis 应计制；权责发生制 %6cbHH  
accrual basis accounting 应计制会计；权责发生制会计 NEW0dF&)  
accrue 应累算；应计 ZYs?65.  
accrued benefit 应累算利益 T07 AH  
accrued charges 应计费用 >gf,8flgj  
accrued cumulative preference share dividend 应累算的累积优先股股息 +Y"HbNz
 
accrued expenses 应累算费用 1BOv|xPjZ  
accrued interest payable 应付利息；应计未付利息 (o518fmR  
accrued interest receivable 应收利息；应计未收利息 ~'VVCtA  
accrued right 累算权益 a3c43!J?M  
accruing profit 应累算的利润 Q3rLCg,;  
accumulated fiscal reserve 累积财政储备 ]/{iIS_  
accumulated profit 累积利润；滚存溢利 fR#W#n#m  
accumulated reserve 累积储备 j5MUP&/g3  
accumulation of surplus income 累积收益盈余 J!d=aGY0-  
acquired assets 既得资产 )*nZ6Cg'  
acquisition 收购；购置；取得 d5#z\E??  
acquisition cost 购置成本 GxS!Lk  
acquisition expenses 购置费用 K8{e f  
acquisition of 100% interest 收购全部股权 3,)[Q?nKD  
acquisition of control 取得控制权 #+(@i|!ifo  
acquisition of fixed assets 购置固定资产 f6`W(OiE  
acquisition of shell “买壳” Rh%C$d(  
acquisition price 收购价 5`Y>!| Ab  
act of God 天灾 k%?qN,Cl  
acting partner 执事合伙人  [ @9a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *X8Pa;x  
active partner 积极参与的合伙人 52.%f+Oa  
active trading 交投活跃 GsU.Lkf  
actual circulation 实际流通 to(lE2`.da  
actual cost 实际成本 a^7QHYJ6  
actual expenditure 实际开支；实际支出 :4[_&]H  
actual income 实际入息；实际收入；实际收益 }%`f%/  
actual market 现货市场 8f>v[SQ"  
actual price 现货价；实际价格 9gac7(2`)  
actual profit 实际利润 eqk.+~^  
actual quotation 实盘；实际价位；实际报价 (g0U v.*  
actual year basis 按实际年度计算
zuI7Px  
actuals 实货 =}'7}0M_=  
actuarial investigation 精算调查 mNKcaM?h  
actuarial principle 精算原则 9e;8"rJ?C  
actuarial report 精算师报告 gf70 O
>E  
Actuarial Society of Hong Kong 香港精算学会 *0x!C8*`Xe  
actuarial valuation 精算师估值 p<c1$O*  
actuary 精算师 }fL ]}&  
ad referendum agreement 暂定协议；有待覆核的协定 Oar%LSkPRz  
ad valorem duty 从价税；按值征税 DWupLJpk;c  
ad valorem duty system 从价税制 z?WkHQ9  
ad valorem fee 从价费 ]sJjV A  
ad valorem tariff 从价关税 wowWq\euY  
additional allowance 额外免税额 &neB$m3y  
additional amount for unexpired risk 未过期风险的额外款额 py$i{v
%  
additional assessable profit 补加应评税利润 i4lB]k  
additional assessment 补加评税 5?*Iaw  
additional commitment 额外承担 >%A~ :  
additional commitment vote 额外承担拨款 L'O=;C"f  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)!=fy']  
additional dependent parent allowance 供养父母额外免税额 ?N]G;%3/  
additional provision 额外拨款 \ESNf L5  
additional stamp duty 附加印花税 <K <|G  
additional tax 补加税罚款；补加税款 F`CDv5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 O)c3Lm-w  
adjudged bankrupt 被裁定破产 3j2d&*0  
adjudicated bankrupt 裁定破产人 SK5__Ix  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 # blh9.V&F  
adjudication of bankruptcy 裁定破产；宣告破产 &/?OP)N,}  
adjudication of insolvency 裁定无力偿还债务 )kIjZ  
adjusted actual 经调整的实数；调整后的实数 ro8C^d]  
adjusted current assets 经调整的流动资产；调整后的流动资产 `KUL4) g~  
adjusted figure 经调整的数字；调整后的数额 HpS1(%d"  
adjusted liabilities 经调整的负债；调整后的负债 4iY <7l8  
adjusted loss 经调整的亏损；调整后的亏损 j43i:c;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 1w#vy1m J  
adjusted profit 经调整的利润；调整后的利润 et<@3wyd]  
adjusted surplus 经调整的盈余额；调整后的盈余额 1;HL= F
  
adjusted value 经调整的价值；调整后的价值 ?ZYj5[op,H  
adjustment 调整；修订；理算〔保险〕 AmK g;9LS  
adjustment centre 调剂中心 e}i vvs2  
adjustment lag 调整过程的时间差距；调整时差 m}t`43}QE  
adjustment mechanism 调整机制 j]m|}n  
adjustment of loss 亏损调整 c 6/lfgN  
adjustment process 调整过程；调整程序 cd] X5)$h  
adjustment range 调整幅度 n<Ki.;-ZE  
administered exchange rate 受管制汇率 Si68_]:^