[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: FX `SaY>D  
AifnC4  
A share Ａ股；甲类股份 y*0bHzJ  
abatement of tax 减税；减扣免税额 ^31X-}tv  
ABN AMRO Bank N.V. 荷兰银行 +Em+W#i%?  
above-the-line expenditure 线上项目支出；经常预算支出 )mT{w9u  
above-the-line receipt 线上项目收入；经常预算收入 Q|q.~x<RQ  
ABSA Asia Limited 南非联合亚洲有限公司 9^h0D}#@  
absolute change 绝对数值变更 ~4S@kYe{3K  
absolute expenditure 实际开支 p^_2]%,QeM  
absolute guideline figure 绝对准则数字 4:GVZR|-  
absolute interest 绝对权益 n dgG1v%  
absolute order of discharge 绝对破产解除令 ~mP#V  
absolute profit margin 绝对利润幅度 ~Wp>tnl  
absolute value 实值；绝对值 Lt$LXE  
absolutely vested interest 绝对既得权益 {x{e?c!  
absorbed cost 已吸收成本；已分摊成本 2fM*6CaS  
absorption 吸收；分摊；合并 u )cc  
absorption rate 吸收率；摊配率；分摊率 V`s INX  
ACB Finance Limited 亚洲商业财务有限公司 H(GWC[tv  
acceptable form of reciprocity 合理的互惠条件 Hy`Ee7>  
acceptable rate 适当利率；适当汇率 3e+ Ih2  
acceptance agreement 承兑协议 H3"90^|,@  
acceptance for honour 参加承兑 49q\/  
acceptor 承兑人；接受人；受票人 dY'/\dJ  
acceptor for honour 参加承兑人 RwJ#G7S#  
accident insurance 意外保险 MA0}BJoW  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z+!._uA  
accident insurance scheme 意外保险计划 T~@$WM(  
accident year basis 意外年度基准 ,)^4H>~V  
accommodation 通融；贷款 K;Qlg{v  
accommodation bill 通融票据；空头票据 bBA #o\[  
accommodation party 汇票代发人 ~jWG U-m  
account balance 帐户余额；帐户结余 xp<\7m_N  
account book 帐簿 b2]1Dfw  
account collected in advance 预收款项 VX0q!Q  
account current book 往来帐簿 c `C /U7j  
account of after-acquired property 事后取得的财产报告 wPdp!h7B~N  
account of defaulter 拖欠帐目 'au7rX(  
account payable 应付帐款 .21[3.bp/q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }{/3yXk[G  
account receivable 应收帐款 J%]</J  
account receivable report 应收帐款报表 &qKJN#NM@  
account statement 结单；帐单；会计财务报表 C{AVV<
  
account title 帐户名称；会计科目 I,J
*\)-%J  
accountant's report 会计师报告 ?Ho~6q8O@  
Accountant's Report Rules 会计师报告规则 Al
&)8x{p  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =w&JDj  
Accounting Arrangements 《会计安排》 ,ND}T#yTR  
accounting basis 会计基础 JtA tG%  
accounting by Official Receiver 破产管理署署长呈交的帐目 gbF^m`A>%+  
Accounting Circular 《会计通告》 pV`?=[h9  
accounting class 会计类别 hn]><
kaA  
accounting date 记帐日期；会计结算日期 GR6BpV7  
accounting for money 款项核算 /sHWJ?`&/,  
Accounting Officer 会计主任  zE$KU$  
accounting period 会计报告期；会计期 zq\YZ:JC  
accounting policy 会计政策；会计方针 2eNA#^T=  
accounting practice 会计惯例 _4H 9rPhf  
accounting principle 会计准则 cVCylRU"  
accounting record 会计记录 rq=D[vX\N(  
accounting report 会计报告 ]3UEju8$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %^1@c f?.  
Accounting Society of China 中国会计学会 UOh%"h  
accounting statement 会计报表 |-kU]NJFR  
accounting system 会计制度；会计系统 ,|RS]I>X  
accounting transaction 会计事项；帐务交易 h,QC#Ak o  
accounting treatment 会计处理 0V:7pSC{P  
accounting year 会计年度 :f1Q0klwP  
accretion 增值；添加 !@2L g  
accrual 应计项目；应累算数目 a W1y0  
accrual basis 应计制；权责发生制 &,vPZ,7l  
accrual basis accounting 应计制会计；权责发生制会计 @nIoYT='  
accrue 应累算；应计 Ci{
,e%  
accrued benefit 应累算利益 sJA` A  
accrued charges 应计费用 @0js=3!2  
accrued cumulative preference share dividend 应累算的累积优先股股息 "zpc)'$L=  
accrued expenses 应累算费用 M3>c?,O)J  
accrued interest payable 应付利息；应计未付利息 Qv~KGd9  
accrued interest receivable 应收利息；应计未收利息 f;";P
 
accrued right 累算权益 !yxb=>A  
accruing profit 应累算的利润 >SS YYy  
accumulated fiscal reserve 累积财政储备 -44{b<:D  
accumulated profit 累积利润；滚存溢利 RE*;_DF  
accumulated reserve 累积储备 jV:Krk6T<  
accumulation of surplus income 累积收益盈余 PDwi])6mf  
acquired assets 既得资产 kY e3A&J  
acquisition 收购；购置；取得 7;]n+QRfm  
acquisition cost 购置成本 1D@'uApi .  
acquisition expenses 购置费用 4rpx  
acquisition of 100% interest 收购全部股权 QPL6cU$&R  
acquisition of control 取得控制权 $_bhZnYp7  
acquisition of fixed assets 购置固定资产 @D:$~4ks  
acquisition of shell “买壳” _T[7N|'O  
acquisition price 收购价 {[Bo"a>%  
act of God 天灾 ^o;f~6#17  
acting partner 执事合伙人 {& Pk$Q!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \J@i:J6x$1  
active partner 积极参与的合伙人 x}acxu 2H7  
active trading 交投活跃 os<YfMM<:/  
actual circulation 实际流通
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actual cost 实际成本 ?<_yW#x6  
actual expenditure 实际开支；实际支出 RXo!K iQO  
actual income 实际入息；实际收入；实际收益 +@n8DM{b  
actual market 现货市场 ?\_\pa/+  
actual price 现货价；实际价格 d#Hl3]wT  
actual profit 实际利润 gmFCj
s  
actual quotation 实盘；实际价位；实际报价 ED0Vlw+1  
actual year basis 按实际年度计算 12W`7  
actuals 实货 ! };OLQ  
actuarial investigation 精算调查 iR_j h=2{  
actuarial principle 精算原则 <oJM||ZA  
actuarial report 精算师报告 EL-- ?
<g  
Actuarial Society of Hong Kong 香港精算学会 ape\zZCV  
actuarial valuation 精算师估值 ;"d>lyL  
actuary 精算师 U/9i'D[|{  
ad referendum agreement 暂定协议；有待覆核的协定 `,-w+3?Al  
ad valorem duty 从价税；按值征税 xK7xA O  
ad valorem duty system 从价税制 2h_XfY'3pX  
ad valorem fee 从价费 w+,Kpb<x[0  
ad valorem tariff 从价关税 7FQ&LF46  
additional allowance 额外免税额 UG@9X/l}  
additional amount for unexpired risk 未过期风险的额外款额 @/(\YzQvp]  
additional assessable profit 补加应评税利润 B~\mr{|u  
additional assessment 补加评税 . 5cL+G1k#  
additional commitment 额外承担 p }p@])}8  
additional commitment vote 额外承担拨款 J
f#Ika&px  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P@LFX[HtM  
additional dependent parent allowance 供养父母额外免税额 ^`BiA'gPPC  
additional provision 额外拨款 %MA o<,ha  
additional stamp duty 附加印花税 :TPT]q d@  
additional tax 补加税罚款；补加税款 V*}xl
xSL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 MKl`9 Y3Ge  
adjudged bankrupt 被裁定破产 E.ugr])  
adjudicated bankrupt 裁定破产人 XB vJc'(s  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]npsclvJ  
adjudication of bankruptcy 裁定破产；宣告破产 yniXb2iM  
adjudication of insolvency 裁定无力偿还债务 {c(@u6l28  
adjusted actual 经调整的实数；调整后的实数 8ztVv   
adjusted current assets 经调整的流动资产；调整后的流动资产 ?2RDd|#  
adjusted figure 经调整的数字；调整后的数额 WN O|ziy  
adjusted liabilities 经调整的负债；调整后的负债 IdHydY1  
adjusted loss 经调整的亏损；调整后的亏损 L6>;"]: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 =hw&2c  
adjusted profit 经调整的利润；调整后的利润 -VC kk  
adjusted surplus 经调整的盈余额；调整后的盈余额 V:YN!  
adjusted value 经调整的价值；调整后的价值 *6C ]CS  
adjustment 调整；修订；理算〔保险〕 Fj_ 6jsDb  
adjustment centre 调剂中心 FV 0x/)<z  
adjustment lag 调整过程的时间差距；调整时差 4V6^@
  
adjustment mechanism 调整机制 6k4ZzQ}  
adjustment of loss 亏损调整 J*!_kg)>J  
adjustment process 调整过程；调整程序 nfj8z@!  
adjustment range 调整幅度 x>C_O\  
administered exchange rate 受管制汇率 )
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