[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: #nMP(ShK  
\8C*O{w  
A share Ａ股；甲类股份 4`^TC[
  
abatement of tax 减税；减扣免税额 '3Lx!pMhN  
ABN AMRO Bank N.V. 荷兰银行 w oY)G7%  
above-the-line expenditure 线上项目支出；经常预算支出 a*$1la'Uf  
above-the-line receipt 线上项目收入；经常预算收入 %_i0go,^  
ABSA Asia Limited 南非联合亚洲有限公司 |)>GeE
 
absolute change 绝对数值变更 R &-W_v+  
absolute expenditure 实际开支 .DV#-tUh  
absolute guideline figure 绝对准则数字 BZ'y}Zu*  
absolute interest 绝对权益 `6l24_eKf  
absolute order of discharge 绝对破产解除令 ^*owD;]4_  
absolute profit margin 绝对利润幅度 XQ|j5]  
absolute value 实值；绝对值 (cqA^.Td  
absolutely vested interest 绝对既得权益 ;jY'z5PH5  
absorbed cost 已吸收成本；已分摊成本 ={&TeMMA  
absorption 吸收；分摊；合并 hc4`'r;  
absorption rate 吸收率；摊配率；分摊率 '!|E+P-  
ACB Finance Limited 亚洲商业财务有限公司 "b+3 &i|  
acceptable form of reciprocity 合理的互惠条件 [/2@=Uh-  
acceptable rate 适当利率；适当汇率 tg m{gR  
acceptance agreement 承兑协议 }O-%kl  
acceptance for honour 参加承兑 iM-hWhU  
acceptor 承兑人；接受人；受票人 >f9]Nj  
acceptor for honour 参加承兑人 |SJ% _#=i  
accident insurance 意外保险 eJwii  
Accident Insurance Association of Hong Kong 香港意外保险公会 zDQ\PZ~  
accident insurance scheme 意外保险计划 s-YV_  
accident year basis 意外年度基准 \FaB!7*~  
accommodation 通融；贷款 HN &vk/[  
accommodation bill 通融票据；空头票据 9#=IrlV4  
accommodation party 汇票代发人 xBx?>nN  
account balance 帐户余额；帐户结余 {<V|Gr  
account book 帐簿 ,:Y=,[n  
account collected in advance 预收款项 8aM% 9OU  
account current book 往来帐簿 mrBhvp""  
account of after-acquired property 事后取得的财产报告 EXM/>PG  
account of defaulter 拖欠帐目 oY#XWe8Om  
account payable 应付帐款 eC1c`@C:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 dT-O8  
account receivable 应收帐款 4dD@lG~  
account receivable report 应收帐款报表 q~A|R  
account statement 结单；帐单；会计财务报表 0z2R`=)  
account title 帐户名称；会计科目 u+i/CE#w  
accountant's report 会计师报告 Yv`1ySR  
Accountant's Report Rules 会计师报告规则 *~aI>7H  
accounting and auditing procedure 会计与审计程序；会计与核数程序 zYl+BM-j,6  
Accounting Arrangements 《会计安排》 ,;-cz-,  
accounting basis 会计基础 uC$4TnoQx.  
accounting by Official Receiver 破产管理署署长呈交的帐目  (fjXp75  
Accounting Circular 《会计通告》 @eD~FNf-]  
accounting class 会计类别 ?9.?w-Q'  
accounting date 记帐日期；会计结算日期 *{n,4d\..  
accounting for money 款项核算 MyR\_)P?  
Accounting Officer 会计主任 t"@|;uPAu  
accounting period 会计报告期；会计期 LAjw!QB  
accounting policy 会计政策；会计方针 7!d<>_oH  
accounting practice 会计惯例 oGjYCV
c  
accounting principle 会计准则 |r*1.V(  
accounting record 会计记录 hFF&(t2{^  
accounting report 会计报告 hD~/6bx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gQzF C&g  
Accounting Society of China 中国会计学会 zqE Z+|c=  
accounting statement 会计报表 ^ K@GK  
accounting system 会计制度；会计系统 mgl' d  
accounting transaction 会计事项；帐务交易 xuC6EK+  
accounting treatment 会计处理 l~>rpG  
accounting year 会计年度 J+Y|# U  
accretion 增值；添加 iO#xIl<  
accrual 应计项目；应累算数目 Czl 8Q oH  
accrual basis 应计制；权责发生制 m3ZOq B-  
accrual basis accounting 应计制会计；权责发生制会计 JSP8Lu"n  
accrue 应累算；应计 %-zH]"Q$  
accrued benefit 应累算利益 6I'VXdeN  
accrued charges 应计费用 mi3q1npb7[  
accrued cumulative preference share dividend 应累算的累积优先股股息 D}=i tu  
accrued expenses 应累算费用 FP cvkXQD  
accrued interest payable 应付利息；应计未付利息 2yg'?tpj  
accrued interest receivable 应收利息；应计未收利息 fN/KXdAy&  
accrued right 累算权益 .Sth  
accruing profit 应累算的利润 &]A1 _dy  
accumulated fiscal reserve 累积财政储备 |[t=.dK%  
accumulated profit 累积利润；滚存溢利 Lgw@y!Llij  
accumulated reserve 累积储备 iw6M3 g #  
accumulation of surplus income 累积收益盈余 m^ &mCo,  
acquired assets 既得资产 W`rE\P  
acquisition 收购；购置；取得 A.*nDl`H  
acquisition cost 购置成本 2QD B'xs3  
acquisition expenses 购置费用 nK; rEL  
acquisition of 100% interest 收购全部股权 MjosA R  
acquisition of control 取得控制权 R1rfp;   
acquisition of fixed assets 购置固定资产 R3=E?us!  
acquisition of shell “买壳” @MVZy  
acquisition price 收购价  0iq$bT|  
act of God 天灾 ~w%+y  
acting partner 执事合伙人 !,WRXE&j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X=}0+W  
active partner 积极参与的合伙人 B}bNl 7 ~  
active trading 交投活跃 RB@gSHOc?  
actual circulation 实际流通 ~|jy$*m4A  
actual cost 实际成本 U*l>8  
actual expenditure 实际开支；实际支出 "K=)J'/n  
actual income 实际入息；实际收入；实际收益 `t"Kq+  
actual market 现货市场 lY,1 w
 
actual price 现货价；实际价格 iC\=U  
actual profit 实际利润 JVCgYY({KQ  
actual quotation 实盘；实际价位；实际报价 KAaeaiD  
actual year basis 按实际年度计算 DEuW'.o>  
actuals 实货 1e%Xyqb  
actuarial investigation 精算调查 u
ZI:Kt#  
actuarial principle 精算原则 rx)Q]  
actuarial report 精算师报告 SQvB)NOw  
Actuarial Society of Hong Kong 香港精算学会 ]zAg6*-/B  
actuarial valuation 精算师估值 gpl!Iz~5  
actuary 精算师 vUExS Z^  
ad referendum agreement 暂定协议；有待覆核的协定 $fG/gYvI\  
ad valorem duty 从价税；按值征税 ZPFTNwf  
ad valorem duty system 从价税制 K~N[^pF  
ad valorem fee 从价费 <\ c8q3N  
ad valorem tariff 从价关税 LB0=V
0|  
additional allowance 额外免税额 S'fq/`2g6  
additional amount for unexpired risk 未过期风险的额外款额 LLN^^>5|l  
additional assessable profit 补加应评税利润 N_}Im>;!  
additional assessment 补加评税 7t/SZm  
additional commitment 额外承担 At:C4>HE@  
additional commitment vote 额外承担拨款 < duM8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9a,CiH%@  
additional dependent parent allowance 供养父母额外免税额 ywBo9|%T  
additional provision 额外拨款 fQ) ;+  
additional stamp duty 附加印花税 yFv3>\  
additional tax 补加税罚款；补加税款 )f|6=x4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >eI(M $  
adjudged bankrupt 被裁定破产 5T*7HC[  
adjudicated bankrupt 裁定破产人 JE!Xf}nEi  
adjudication fee 裁定费；评定印花税额手续费；评估契据费

BGOI   
adjudication of bankruptcy 裁定破产；宣告破产 xJlq2cK  
adjudication of insolvency 裁定无力偿还债务 \|s/_35(  
adjusted actual 经调整的实数；调整后的实数 w Nnb@  
adjusted current assets 经调整的流动资产；调整后的流动资产 \6L=^q=  
adjusted figure 经调整的数字；调整后的数额 EwsJa3 `  
adjusted liabilities 经调整的负债；调整后的负债 j'cS_R  
adjusted loss 经调整的亏损；调整后的亏损 rZ7 Ihof  
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 jeNEC&J  
adjusted profit 经调整的利润；调整后的利润 <#Dc(VhT  
adjusted surplus 经调整的盈余额；调整后的盈余额 /qr
8  
adjusted value 经调整的价值；调整后的价值 7 |A,GH  
adjustment 调整；修订；理算〔保险〕 |&.)_+w  
adjustment centre 调剂中心 ~{{:-XkVB  
adjustment lag 调整过程的时间差距；调整时差 \U8Vsx1tl  
adjustment mechanism 调整机制 -tJ*F!w6U  
adjustment of loss 亏损调整 GW#Wy=(_  
adjustment process 调整过程；调整程序 X+jSB,  
adjustment range 调整幅度 '-_
PO|}  
administered exchange rate 受管制汇率 -0Ek&"=Z^