[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: U?(,Z$:N  
%U1HvmyK  
A share Ａ股；甲类股份  ~i}/
 
abatement of tax 减税；减扣免税额 9@*4^Ks p  
ABN AMRO Bank N.V. 荷兰银行 A+3=OBpkW0  
above-the-line expenditure 线上项目支出；经常预算支出 x_H"<-By  
above-the-line receipt 线上项目收入；经常预算收入 BTE&7/i21  
ABSA Asia Limited 南非联合亚洲有限公司 ({!*&DVu  
absolute change 绝对数值变更 ;:
Kc{B.s  
absolute expenditure 实际开支 2b:I.  
absolute guideline figure 绝对准则数字 )9!ZkZbv_m  
absolute interest 绝对权益 x6=tS  
absolute order of discharge 绝对破产解除令 i\MW'b  
absolute profit margin 绝对利润幅度 R
Zj06|r8  
absolute value 实值；绝对值 zH@+\#M  
absolutely vested interest 绝对既得权益 O}7aX '  
absorbed cost 已吸收成本；已分摊成本 ]d&;QZ#w  
absorption 吸收；分摊；合并 &0-Pl. M  
absorption rate 吸收率；摊配率；分摊率 qZSW5lC0  
ACB Finance Limited 亚洲商业财务有限公司 r1$x}I#Zv  
acceptable form of reciprocity 合理的互惠条件 81wmKqDEs  
acceptable rate 适当利率；适当汇率 vF@.B
M>  
acceptance agreement 承兑协议  +!wkTrV  
acceptance for honour 参加承兑 Y XxWu8  
acceptor 承兑人；接受人；受票人 H329P* P  
acceptor for honour 参加承兑人 %,)Xi  
accident insurance 意外保险 P$
G|o|h  
Accident Insurance Association of Hong Kong 香港意外保险公会 s|"4!{I t  
accident insurance scheme 意外保险计划 "QY~V{u5  
accident year basis 意外年度基准
2Xfy?U  
accommodation 通融；贷款 Szlww  
accommodation bill 通融票据；空头票据 An !i  
accommodation party 汇票代发人 Lismo#  
account balance 帐户余额；帐户结余 jbTyM"Y  
account book 帐簿 /3~}=b  
account collected in advance 预收款项 nSU7,K`PM  
account current book 往来帐簿 sY'd
N_F  
account of after-acquired property 事后取得的财产报告 #kQLHi3##  
account of defaulter 拖欠帐目 e?-LB  
account payable 应付帐款 E__A1j*gd  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^EKf_w-v  
account receivable 应收帐款 7jF2m'(  
account receivable report 应收帐款报表 HSk}09GV  
account statement 结单；帐单；会计财务报表 C6b(\#g(  
account title 帐户名称；会计科目 SCMZ-^b  
accountant's report 会计师报告 \N g[lN  
Accountant's Report Rules 会计师报告规则 TUVqQ\oF:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e9?y0vT//  
Accounting Arrangements 《会计安排》 . J*2J(T,  
accounting basis 会计基础 u+e.{Z!  
accounting by Official Receiver 破产管理署署长呈交的帐目 UIw6~a3E  
Accounting Circular 《会计通告》 ,Onu%  
accounting class 会计类别 ^kj%Ekt7  
accounting date 记帐日期；会计结算日期 cK+)MFOu+  
accounting for money 款项核算 cNqw(\rr  
Accounting Officer 会计主任 ia/_61%  
accounting period 会计报告期；会计期 I~Zm**L  
accounting policy 会计政策；会计方针 2c<phmiK  
accounting practice 会计惯例 J7rfHhz  
accounting principle 会计准则 .DHRPel  
accounting record 会计记录 YcBAW4B`  
accounting report 会计报告 HnfTj5J@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GpM_Qp  
Accounting Society of China 中国会计学会 #Y<b'7yJ  
accounting statement 会计报表 ~# |p=Y  
accounting system 会计制度；会计系统 38
36Di:{  
accounting transaction 会计事项；帐务交易 R0mWVg oz  
accounting treatment 会计处理 K3t^y`z  
accounting year 会计年度 DnPV Tp(>  
accretion 增值；添加 ]qc2jut"  
accrual 应计项目；应累算数目 bpeWK&  
accrual basis 应计制；权责发生制 1YMu\(  
accrual basis accounting 应计制会计；权责发生制会计  Z@`HFZJ  
accrue 应累算；应计 *,DBRJ_*7  
accrued benefit 应累算利益 <$ Ar*<,6  
accrued charges 应计费用 U=bZy,FT$  
accrued cumulative preference share dividend 应累算的累积优先股股息 YEqWTB|w  
accrued expenses 应累算费用 Djf,#&j !3  
accrued interest payable 应付利息；应计未付利息 K<+h/Ok  
accrued interest receivable 应收利息；应计未收利息 .oo>NS  
accrued right 累算权益 u5FlT3hY.  
accruing profit 应累算的利润 /1lUFL2D  
accumulated fiscal reserve 累积财政储备 z '%Vy  
accumulated profit 累积利润；滚存溢利 vd<" G}  
accumulated reserve 累积储备 /fc@=CO  
accumulation of surplus income 累积收益盈余 I2'UC) 0  
acquired assets 既得资产 bdCpGG9  
acquisition 收购；购置；取得 QRv2%^L  
acquisition cost 购置成本 ",T-'>h$2R  
acquisition expenses 购置费用 "L" 6jT  
acquisition of 100% interest 收购全部股权 ;=6~,k)  
acquisition of control 取得控制权 5<ycF_  
acquisition of fixed assets 购置固定资产 5q?ZuAAA  
acquisition of shell “买壳” +d736lLe%  
acquisition price 收购价 b mO[9 )G  
act of God 天灾 [nlW}1)46  
acting partner 执事合伙人 aNCIh@m~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R{hKl#j;>  
active partner 积极参与的合伙人 ,tL<?6_  
active trading 交投活跃 cf0Dq~G  
actual circulation 实际流通 u-7/4Y)c  
actual cost 实际成本 6F3#Rxh  
actual expenditure 实际开支；实际支出 6l>$N?
a  
actual income 实际入息；实际收入；实际收益 m>6,{g
)  
actual market 现货市场 .Eg>)  
actual price 现货价；实际价格 ~$i36"  
actual profit 实际利润 X}xy v  
actual quotation 实盘；实际价位；实际报价 PQ|kE`
'  
actual year basis 按实际年度计算 ;,]T|>M  
actuals 实货 ``}EbOMG  
actuarial investigation 精算调查 kGMI ?  
actuarial principle 精算原则 X&6p_Lo  
actuarial report 精算师报告 o84!$2P+w  
Actuarial Society of Hong Kong 香港精算学会 <gKT7ONtg  
actuarial valuation 精算师估值 ?t+Kp9@aZ  
actuary 精算师 DxT8;`I%  
ad referendum agreement 暂定协议；有待覆核的协定 MDS;qZx=  
ad valorem duty 从价税；按值征税 xS`>[8?3<T  
ad valorem duty system 从价税制
P/?`  
ad valorem fee 从价费 t3b
%f`D  
ad valorem tariff 从价关税 _}7N,Cx   
additional allowance 额外免税额 j']m*aM1>  
additional amount for unexpired risk 未过期风险的额外款额 _{6QvD3kg.  
additional assessable profit 补加应评税利润 y!Q&;xO+!  
additional assessment 补加评税 %@5f+5{i!z  
additional commitment 额外承担 gfs?H#  
additional commitment vote 额外承担拨款 ".eD&oX{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;z>)&F  
additional dependent parent allowance 供养父母额外免税额 CC>]Gc7  
additional provision 额外拨款 @U(D&_H,K  
additional stamp duty 附加印花税 YZdp/X6x  
additional tax 补加税罚款；补加税款 m-UI^M,@<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]dc^@}1bN  
adjudged bankrupt 被裁定破产 ^'~+w3M@  
adjudicated bankrupt 裁定破产人 !t6:uC7H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v*1UNXU\  
adjudication of bankruptcy 裁定破产；宣告破产 RJ1Q.o  
adjudication of insolvency 裁定无力偿还债务 !~cTe!T  
adjusted actual 经调整的实数；调整后的实数 m6)8L?B   
adjusted current assets 经调整的流动资产；调整后的流动资产 xGJ{_M  
adjusted figure 经调整的数字；调整后的数额 E3y"  
adjusted liabilities 经调整的负债；调整后的负债 m0W5Ogk  
adjusted loss 经调整的亏损；调整后的亏损 e/EfWwqt  
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 B]q &?~  
adjusted profit 经调整的利润；调整后的利润 DJ;G0*  
adjusted surplus 经调整的盈余额；调整后的盈余额 '@9h@,tc  
adjusted value 经调整的价值；调整后的价值 GM{m(Y  
adjustment 调整；修订；理算〔保险〕 )W~w72j-  
adjustment centre 调剂中心 z{cIG8z  
adjustment lag 调整过程的时间差距；调整时差 =usx' #rb  
adjustment mechanism 调整机制 6';'pHqe  
adjustment of loss 亏损调整 H~1*`m  
adjustment process 调整过程；调整程序 cejSGsW6q  
adjustment range 调整幅度 im
pzqQlZ,  
administered exchange rate 受管制汇率 P7(+{d{