[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: o#Rao#bD:  
Xq+7l5LP  
A share Ａ股；甲类股份 [t,grdw  
abatement of tax 减税；减扣免税额 FL"IPX;
S  
ABN AMRO Bank N.V. 荷兰银行 Fu!:8Wp!(  
above-the-line expenditure 线上项目支出；经常预算支出 Q(E$;@   
above-the-line receipt 线上项目收入；经常预算收入 J6rXbui$  
ABSA Asia Limited 南非联合亚洲有限公司 x(}@se  
absolute change 绝对数值变更 }DY^a'wJ-  
absolute expenditure 实际开支 el5F>)  
absolute guideline figure 绝对准则数字 U~!97,|ic  
absolute interest 绝对权益 ^L<1S/~)  
absolute order of discharge 绝对破产解除令 ^4c2}>f  
absolute profit margin 绝对利润幅度 Y-7x**I  
absolute value 实值；绝对值 hFs0qPVY  
absolutely vested interest 绝对既得权益 E&GUg/d  
absorbed cost 已吸收成本；已分摊成本 2lE { P  
absorption 吸收；分摊；合并 R-bI CGSE  
absorption rate 吸收率；摊配率；分摊率 X*}S(9cg\i  
ACB Finance Limited 亚洲商业财务有限公司 {b7P1}>-*  
acceptable form of reciprocity 合理的互惠条件 l?Bv9k.^?  
acceptable rate 适当利率；适当汇率 ?(;ygjyx  
acceptance agreement 承兑协议 >")%4@  
acceptance for honour 参加承兑 ;{j:5+'  
acceptor 承兑人；接受人；受票人 ~ m,z|  
acceptor for honour 参加承兑人 C}Ewi-  
accident insurance 意外保险 SDcD(G  
Accident Insurance Association of Hong Kong 香港意外保险公会 DM~Q+C=Yr  
accident insurance scheme 意外保险计划 d #y{eV$Q  
accident year basis 意外年度基准 E!C~*l]wJx  
accommodation 通融；贷款 4,wdIdSm4  
accommodation bill 通融票据；空头票据 nu4GK}xI  
accommodation party 汇票代发人 z2wR]G5!  
account balance 帐户余额；帐户结余 u.1u/o1"  
account book 帐簿 ,r:. 3.  
account collected in advance 预收款项 ~$YFfv>  
account current book 往来帐簿 UIIunA9  
account of after-acquired property 事后取得的财产报告 wa@X^]D8  
account of defaulter 拖欠帐目 w9H%u0V?  
account payable 应付帐款 6TlkPM$~2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;'p X1T  
account receivable 应收帐款 /vwGSuk._  
account receivable report 应收帐款报表 YmNBtGhT  
account statement 结单；帐单；会计财务报表 kG@1jMPtQ  
account title 帐户名称；会计科目 T[~ak"M  
accountant's report 会计师报告 on\0i{0l8  
Accountant's Report Rules 会计师报告规则 5 S7\m5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %l5Uy??Z  
Accounting Arrangements 《会计安排》 }7wQFKME  
accounting basis 会计基础 w!8h4U. ;  
accounting by Official Receiver 破产管理署署长呈交的帐目 vEW;~FLd  
Accounting Circular 《会计通告》 gy_n=jhi+  
accounting class 会计类别 f)?s.DvUB  
accounting date 记帐日期；会计结算日期 MpGWt#  
accounting for money 款项核算 oC^-" (#  
Accounting Officer 会计主任 `cMa Fc-y/  
accounting period 会计报告期；会计期 8{epy  
accounting policy 会计政策；会计方针 f\2'/g}6a  
accounting practice 会计惯例 9iUkvnphh  
accounting principle 会计准则 11%^K=dq  
accounting record 会计记录 ~,m6g&>R  
accounting report 会计报告 .' 3;Z'%"g  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O`rAqO0F  
Accounting Society of China 中国会计学会 q#c\  
accounting statement 会计报表 M5[AA/@  
accounting system 会计制度；会计系统 rF>:pS,`&  
accounting transaction 会计事项；帐务交易 pV:X_M6  
accounting treatment 会计处理 haqL DVrf  
accounting year 会计年度 DLJu%5F  
accretion 增值；添加 lHT?  
accrual 应计项目；应累算数目
ceyZ4M  
accrual basis 应计制；权责发生制 oypX.nye_  
accrual basis accounting 应计制会计；权责发生制会计 coyy T  
accrue 应累算；应计 <G}>Gk8x  
accrued benefit 应累算利益 < eQS16  
accrued charges 应计费用 2{| U  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ym2![FC1  
accrued expenses 应累算费用 dHg[0Br)r  
accrued interest payable 应付利息；应计未付利息 $l7 <j_C  
accrued interest receivable 应收利息；应计未收利息 FgKDk!ci  
accrued right 累算权益 m7~kRY514  
accruing profit 应累算的利润 svHs&v  
accumulated fiscal reserve 累积财政储备 1`X{$mxw  
accumulated profit 累积利润；滚存溢利 '<4/Md[  
accumulated reserve 累积储备 gdNE MT  
accumulation of surplus income 累积收益盈余 Jd7+~isu~  
acquired assets 既得资产 GbBcC#0  
acquisition 收购；购置；取得 M,3sK!`>  
acquisition cost 购置成本 cOxF.(L  
acquisition expenses 购置费用 5ju\!Re3X  
acquisition of 100% interest 收购全部股权 tb"
UGa  
acquisition of control 取得控制权 D )K/zh)  
acquisition of fixed assets 购置固定资产 6rq:jvlx$  
acquisition of shell “买壳” " q0lh  
acquisition price 收购价 #q6jE  
act of God 天灾 m';:):  
acting partner 执事合伙人 PZ AyHXY  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }3V Q*'X>i  
active partner 积极参与的合伙人 OU/ PB  
active trading 交投活跃 l)4KX{Rz{A  
actual circulation 实际流通 =M*31>"I0  
actual cost 实际成本 wS hsu_(i  
actual expenditure 实际开支；实际支出 [(F.x6z)  
actual income 实际入息；实际收入；实际收益 F  MHpa  
actual market 现货市场 s1?N&t8c  
actual price 现货价；实际价格  mXAX%M U  
actual profit 实际利润 Vyf r>pgW1  
actual quotation 实盘；实际价位；实际报价 ^R! qxSj  
actual year basis 按实际年度计算 9V9K3xWn  
actuals 实货 SdeKRZ{o  
actuarial investigation 精算调查 1 \$xq9  
actuarial principle 精算原则 VK[^v;  
actuarial report 精算师报告 [K9l>O  
Actuarial Society of Hong Kong 香港精算学会 `DUM
TFcMX  
actuarial valuation 精算师估值 T9}G:6  
actuary 精算师 a[1^)=/DM  
ad referendum agreement 暂定协议；有待覆核的协定 ?<%GYdus  
ad valorem duty 从价税；按值征税 }} J? , >g  
ad valorem duty system 从价税制 a{GPAzO+  
ad valorem fee 从价费 +ZQ
f$@+  
ad valorem tariff 从价关税 J4;w9[a$  
additional allowance 额外免税额 2ed$5.D  
additional amount for unexpired risk 未过期风险的额外款额 AD_") _B|i  
additional assessable profit 补加应评税利润 xVfAlN37(  
additional assessment 补加评税 }i^]uW*h  
additional commitment 额外承担 ;xS@-</:  
additional commitment vote 额外承担拨款 y U =) g  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J NPEyC  
additional dependent parent allowance 供养父母额外免税额 Y[R veF  
additional provision 额外拨款 6c$ so  
additional stamp duty 附加印花税 g=XvqD<  
additional tax 补加税罚款；补加税款 )+OI}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &5h{XSv  
adjudged bankrupt 被裁定破产 ZUyG }6)J  
adjudicated bankrupt 裁定破产人 FAX|.!US*p  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "jb`KBH%"  
adjudication of bankruptcy 裁定破产；宣告破产 TWZ**S-  
adjudication of insolvency 裁定无力偿还债务 J<'[P$D  
adjusted actual 经调整的实数；调整后的实数 ,.A@U*j
 
adjusted current assets 经调整的流动资产；调整后的流动资产 MzM"r"u  
adjusted figure 经调整的数字；调整后的数额 1hp` .!3]H  
adjusted liabilities 经调整的负债；调整后的负债 O3/][\  
adjusted loss 经调整的亏损；调整后的亏损 6!*be|<&  
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 7jL+c~  
adjusted profit 经调整的利润；调整后的利润 BiT #bg  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ti$G2dBO  
adjusted value 经调整的价值；调整后的价值 _~/F-  
adjustment 调整；修订；理算〔保险〕 Q,9"/@:c,  
adjustment centre 调剂中心 -d1 YG[1|  
adjustment lag 调整过程的时间差距；调整时差 AJ}QS?p8s  
adjustment mechanism 调整机制 BZ*',\o  
adjustment of loss 亏损调整 t~]n"zgovz  
adjustment process 调整过程；调整程序 #.L9/b(  
adjustment range 调整幅度 RtO3!dGT.  
administered exchange rate 受管制汇率 Iv+JEuIi