[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: }Ew hj>w  
XQ%4L-rhN  
A share Ａ股；甲类股份 zq+o+o>xo  
abatement of tax 减税；减扣免税额 XW{>-PBg:  
ABN AMRO Bank N.V. 荷兰银行 FGWN}&K  
above-the-line expenditure 线上项目支出；经常预算支出 (Rt7%{*  
above-the-line receipt 线上项目收入；经常预算收入 ~ S,p?I  
ABSA Asia Limited 南非联合亚洲有限公司 G7!W{;@I  
absolute change 绝对数值变更 PO:"B6  
absolute expenditure 实际开支 Q\ /uKQ  
absolute guideline figure 绝对准则数字 *Xo]-cKL0  
absolute interest 绝对权益 5tjP6Z`!9`  
absolute order of discharge 绝对破产解除令 ez]tAW  
absolute profit margin 绝对利润幅度 =OIw*L8C"I  
absolute value 实值；绝对值 =@,Q Dm]L  
absolutely vested interest 绝对既得权益 i) E|bW;  
absorbed cost 已吸收成本；已分摊成本 O$/o'"@ /  
absorption 吸收；分摊；合并 AfeCK1mC@  
absorption rate 吸收率；摊配率；分摊率 n1 6 `y}  
ACB Finance Limited 亚洲商业财务有限公司 ~Tbj =f  
acceptable form of reciprocity 合理的互惠条件 d8-A*W[  
acceptable rate 适当利率；适当汇率 98=wnWX6$  
acceptance agreement 承兑协议 cdqB,]"  
acceptance for honour 参加承兑 vAY,E=&XvM  
acceptor 承兑人；接受人；受票人 3rLTF\  
acceptor for honour 参加承兑人 n  -(  
accident insurance 意外保险 JSh.]j<bJL  
Accident Insurance Association of Hong Kong 香港意外保险公会 +)zOer,  
accident insurance scheme 意外保险计划 @36u8pE  
accident year basis 意外年度基准 u:0aM}9A  
accommodation 通融；贷款 .ERO|$fv  
accommodation bill 通融票据；空头票据 oh#\]c\f  
accommodation party 汇票代发人 bR@p<;G|  
account balance 帐户余额；帐户结余 Y0?5w0{  
account book 帐簿 `u>4\sv  
account collected in advance 预收款项 }neY<{z  
account current book 往来帐簿 iq( )8nxi  
account of after-acquired property 事后取得的财产报告 y.KO :P?5{  
account of defaulter 拖欠帐目 )95f*wte  
account payable 应付帐款 Y0eE-5F,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 V#VN%{  
account receivable 应收帐款 45hF`b>%,  
account receivable report 应收帐款报表 MSf;ZB  
account statement 结单；帐单；会计财务报表 df7wN#kO+  
account title 帐户名称；会计科目 y;/VB,4V  
accountant's report 会计师报告  H"A7Zo  
Accountant's Report Rules 会计师报告规则 LL:_L<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2UGsYQn  
Accounting Arrangements 《会计安排》 2-Y <4'>  
accounting basis 会计基础 .\>v0Du  
accounting by Official Receiver 破产管理署署长呈交的帐目 (5]}5W*  
Accounting Circular 《会计通告》 .^B*e6DAD  
accounting class 会计类别 d!eYqM7-G  
accounting date 记帐日期；会计结算日期 N-lkYL-%\j  
accounting for money 款项核算 ZP
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Accounting Officer 会计主任 sQkhwMg  
accounting period 会计报告期；会计期 lg^Z*&(  
accounting policy 会计政策；会计方针 !47n[Zs  
accounting practice 会计惯例 #%DE;  
accounting principle 会计准则 x.-+[l[1 !  
accounting record 会计记录 T=ev[ mS  
accounting report 会计报告 6j ~#[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UX7t`l2R  
Accounting Society of China 中国会计学会 <)1qt
9  
accounting statement 会计报表 3Z1CWzq(  
accounting system 会计制度；会计系统 $|8!BOx8t  
accounting transaction 会计事项；帐务交易 HTG%t/S  
accounting treatment 会计处理 41&\mx  
accounting year 会计年度 
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accretion 增值；添加 R17?eucZ  
accrual 应计项目；应累算数目 -B +4+&{T  
accrual basis 应计制；权责发生制 =E.wv  
accrual basis accounting 应计制会计；权责发生制会计 YPxM<Gfa8  
accrue 应累算；应计 9 AJ(&qY(  
accrued benefit 应累算利益 (!:,+ *YY  
accrued charges 应计费用 WPQ fhr#|  
accrued cumulative preference share dividend 应累算的累积优先股股息 >7 ="8  
accrued expenses 应累算费用 |:gf lseE  
accrued interest payable 应付利息；应计未付利息 4%4 }5UYN  
accrued interest receivable 应收利息；应计未收利息 \.-bZ$  
accrued right 累算权益 #{;k{~;PF  
accruing profit 应累算的利润 7<*yS310
 
accumulated fiscal reserve 累积财政储备 [@ .!~E)P  
accumulated profit 累积利润；滚存溢利 ;=MU';o  
accumulated reserve 累积储备 A6thXs2  
accumulation of surplus income 累积收益盈余 .6Pw|xu`Pw  
acquired assets 既得资产 vw9@v`k  
acquisition 收购；购置；取得 F1yqxWHeo  
acquisition cost 购置成本 -Fe?R*-g  
acquisition expenses 购置费用 F'21jy&  
acquisition of 100% interest 收购全部股权 ~nay"g:  
acquisition of control 取得控制权 lNYt`xp  
acquisition of fixed assets 购置固定资产 #AJM6* G9  
acquisition of shell “买壳” vQ 6^xvk]  
acquisition price 收购价 HMNLa*CL'  
act of God 天灾 "]} bFO7C  
acting partner 执事合伙人 ?Wlb3;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T{-CkHf 9Q  
active partner 积极参与的合伙人 U2W|:~K M  
active trading 交投活跃 _z|65H  
actual circulation 实际流通 "~|6tQLc  
actual cost 实际成本 ``hf= `We  
actual expenditure 实际开支；实际支出 8<QdMkI  
actual income 实际入息；实际收入；实际收益 <eWf<  
actual market 现货市场 `r9!zffyS  
actual price 现货价；实际价格 I=`U7 Bis"  
actual profit 实际利润 NXrJfp  
actual quotation 实盘；实际价位；实际报价 cQ R]le%(  
actual year basis 按实际年度计算 _uy44;zq  
actuals 实货 o6.^*%kM'  
actuarial investigation 精算调查 rC^WPW  
actuarial principle 精算原则 s Z].8.  
actuarial report 精算师报告 ig/xv  
Actuarial Society of Hong Kong 香港精算学会 !$gR{XH$]  
actuarial valuation 精算师估值
wfLaRP  
actuary 精算师 ~qTx|",  
ad referendum agreement 暂定协议；有待覆核的协定 *nkoPVpC  
ad valorem duty 从价税；按值征税 4O^xY 6m  
ad valorem duty system 从价税制 lR6@ xJd:@  
ad valorem fee 从价费 KW pVw!  
ad valorem tariff 从价关税 @niHl  
additional allowance 额外免税额 t-tg-<  
additional amount for unexpired risk 未过期风险的额外款额 YJT&{jYi  
additional assessable profit 补加应评税利润 (x;@%:3j$  
additional assessment 补加评税 m[~y@7AK<  
additional commitment 额外承担 @@Kp67Iv  
additional commitment vote 额外承担拨款 K0|FY=#2y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "*e$aTZB\  
additional dependent parent allowance 供养父母额外免税额
kTOzSiq  
additional provision 额外拨款 3 /g~A{  
additional stamp duty 附加印花税 KQ% GIz x  
additional tax 补加税罚款；补加税款 6 ob@[ @  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .ypL=~Rp  
adjudged bankrupt 被裁定破产  UD2C>1j  
adjudicated bankrupt 裁定破产人 Y!w`YYKP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9
8IJu  
adjudication of bankruptcy 裁定破产；宣告破产 <l
Pm1/8  
adjudication of insolvency 裁定无力偿还债务 BYL)nCc  
adjusted actual 经调整的实数；调整后的实数 0 d)M\lG  
adjusted current assets 经调整的流动资产；调整后的流动资产
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adjusted figure 经调整的数字；调整后的数额 6*78cg Io  
adjusted liabilities 经调整的负债；调整后的负债 2*;~S44  
adjusted loss 经调整的亏损；调整后的亏损 3
Ei#q+7  
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 |"8b_Cq{  
adjusted profit 经调整的利润；调整后的利润 &[?\k>  
adjusted surplus 经调整的盈余额；调整后的盈余额 823Y\x~>  
adjusted value 经调整的价值；调整后的价值 O:;w3u7;u  
adjustment 调整；修订；理算〔保险〕 ;"5&b!=t  
adjustment centre 调剂中心
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adjustment lag 调整过程的时间差距；调整时差 BU/"rv"(Fg  
adjustment mechanism 调整机制 [Kg+^N%+  
adjustment of loss 亏损调整 ] vHF~|/-  
adjustment process 调整过程；调整程序 dd%6t  
adjustment range 调整幅度 3w*R&  
administered exchange rate 受管制汇率 vxBgGl