[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: |Z\R*b"  
rD?L  
A share Ａ股；甲类股份 dG QG!l+>  
abatement of tax 减税；减扣免税额 a)Q!'$"'  
ABN AMRO Bank N.V. 荷兰银行 84HUBud76Y  
above-the-line expenditure 线上项目支出；经常预算支出 0tISXu-  
above-the-line receipt 线上项目收入；经常预算收入 D.D$#O_n.S  
ABSA Asia Limited 南非联合亚洲有限公司 g,`A[z2  
absolute change 绝对数值变更 %:>3n8n  
absolute expenditure 实际开支 lN,/3\B  
absolute guideline figure 绝对准则数字 O1%pxX'`S  
absolute interest 绝对权益 a8u9aEB  
absolute order of discharge 绝对破产解除令 Rtb :nJ8  
absolute profit margin 绝对利润幅度 OJT1d-5p  
absolute value 实值；绝对值  [=O/1T  
absolutely vested interest 绝对既得权益 K]/4qH$:  
absorbed cost 已吸收成本；已分摊成本 ?oZR.D|SZ  
absorption 吸收；分摊；合并 Q
Y/hI`  
absorption rate 吸收率；摊配率；分摊率 tMj;s^P1  
ACB Finance Limited 亚洲商业财务有限公司 g71[6<D  
acceptable form of reciprocity 合理的互惠条件 *vgl*k?)  
acceptable rate 适当利率；适当汇率 ZZQG?("S'  
acceptance agreement 承兑协议 -?]W*f  
acceptance for honour 参加承兑 G6V
F>2  
acceptor 承兑人；接受人；受票人 (%iRaw7hp  
acceptor for honour 参加承兑人 _0+0#! J!  
accident insurance 意外保险 !-s!f
&_  
Accident Insurance Association of Hong Kong 香港意外保险公会 4tg<iH
{  
accident insurance scheme 意外保险计划 jVLA CWH  
accident year basis 意外年度基准 GdB.4s^  
accommodation 通融；贷款 Q 4CjA3  
accommodation bill 通融票据；空头票据 86@c't@  
accommodation party 汇票代发人 d]9U^iy  
account balance 帐户余额；帐户结余 jq'!U N{  
account book 帐簿 C]^H&  
account collected in advance 预收款项 f}guv~K  
account current book 往来帐簿 Cs2;z:O]  
account of after-acquired property 事后取得的财产报告 k6`6Mjbc  
account of defaulter 拖欠帐目 fEB7j-t  
account payable 应付帐款 ~['Kgh_;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E {6~oZ#L  
account receivable 应收帐款 Q1V9PRZX
 
account receivable report 应收帐款报表 dEBcfya  
account statement 结单；帐单；会计财务报表 Qf @I)4
'  
account title 帐户名称；会计科目 Q{e \ }wN  
accountant's report 会计师报告 oYWR')8g  
Accountant's Report Rules 会计师报告规则 {M,,npl  
accounting and auditing procedure 会计与审计程序；会计与核数程序 S"9zc ,]  
Accounting Arrangements 《会计安排》 ceNix!P  
accounting basis 会计基础 B|o2K}%f  
accounting by Official Receiver 破产管理署署长呈交的帐目 MX@IHc  
Accounting Circular 《会计通告》 @FdSFQ/9  
accounting class 会计类别 f#ri'&}c :  
accounting date 记帐日期；会计结算日期 @aJ
!PV'ms  
accounting for money 款项核算 j}b\Z9)!  
Accounting Officer 会计主任 9@Cv5L?p\  
accounting period 会计报告期；会计期 U%0Ty|$Y  
accounting policy 会计政策；会计方针 )M2F4[vcb  
accounting practice 会计惯例 x8GJY~:SW  
accounting principle 会计准则 oyo(1>  
accounting record 会计记录 Jk,;JQ  
accounting report 会计报告 O-)-YVU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tTd\|  
Accounting Society of China 中国会计学会 vn/.}GkpU  
accounting statement 会计报表 UGK* Gy  
accounting system 会计制度；会计系统 )O:0]=#))  
accounting transaction 会计事项；帐务交易 G "P4-  
accounting treatment 会计处理 .s$
z/Jv  
accounting year 会计年度 fhB}9i^]tg  
accretion 增值；添加 F;^F+H  
accrual 应计项目；应累算数目 @k&qb!Qah  
accrual basis 应计制；权责发生制 |Ph3#^rM?  
accrual basis accounting 应计制会计；权责发生制会计 .F+@B\A<  
accrue 应累算；应计 FLEo*9u>b  
accrued benefit 应累算利益 e{Z &d  
accrued charges 应计费用 jt+iv*2N>  
accrued cumulative preference share dividend 应累算的累积优先股股息 a&vY!vx3  
accrued expenses 应累算费用 S*yjee<@  
accrued interest payable 应付利息；应计未付利息 E!S 78z:  
accrued interest receivable 应收利息；应计未收利息 ,AT[@  
accrued right 累算权益 b86}% FM  
accruing profit 应累算的利润 
(5\NB0  
accumulated fiscal reserve 累积财政储备 m.,U:>  
accumulated profit 累积利润；滚存溢利 K_&4D'  
accumulated reserve 累积储备 HV<Lf 6gE  
accumulation of surplus income 累积收益盈余 b+Br=Fv"T  
acquired assets 既得资产 qWb+r  
acquisition 收购；购置；取得 Dc)dE2  
acquisition cost 购置成本 Hc`A3SMR  
acquisition expenses 购置费用 r&FDEBh  
acquisition of 100% interest 收购全部股权 %D *OO{  
acquisition of control 取得控制权 @IXsy  
acquisition of fixed assets 购置固定资产 DK}"b}Fvq  
acquisition of shell “买壳” sJNFFOz  
acquisition price 收购价 W^"AU;^V56  
act of God 天灾 j
lxpt)0i  
acting partner 执事合伙人 ~K@'+5Pc  
active market 买卖活跃的市场；交投畅旺的市场；旺市 F:aILx  
active partner 积极参与的合伙人 z;y:9l  
active trading 交投活跃 .ji_nZ4.+  
actual circulation 实际流通 Z(Jt~a3o  
actual cost 实际成本 Jec'`,Y  
actual expenditure 实际开支；实际支出 "yW:\   
actual income 实际入息；实际收入；实际收益 o=1
X ^,  
actual market 现货市场 OrK&RC  
actual price 现货价；实际价格 c*~]z R>s!  
actual profit 实际利润 0V?F'<qy  
actual quotation 实盘；实际价位；实际报价 {5  sO  
actual year basis 按实际年度计算 mkR2i>  
actuals 实货 8U_{|]M  
actuarial investigation 精算调查 =G]@+e  
actuarial principle 精算原则 /t(C>$ }p  
actuarial report 精算师报告 t%8d-+$  
Actuarial Society of Hong Kong 香港精算学会 I|Gp$uq _  
actuarial valuation 精算师估值 ,~._}E&9I  
actuary 精算师 A<ynIs<  
ad referendum agreement 暂定协议；有待覆核的协定

g&{9VK6.  
ad valorem duty 从价税；按值征税 <m'ow  
ad valorem duty system 从价税制 bcupo:N  
ad valorem fee 从价费 4ni3kmvX  
ad valorem tariff 从价关税 GA Am0;  
additional allowance 额外免税额 +zs4a96[  
additional amount for unexpired risk 未过期风险的额外款额 ~ar=PmYV7  
additional assessable profit 补加应评税利润 &ot/nQQ  
additional assessment 补加评税 0Zg%+)iy@  
additional commitment 额外承担 Qa.uMq  
additional commitment vote 额外承担拨款 (P`3 @H  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N 8-oY$*  
additional dependent parent allowance 供养父母额外免税额 F;>!&[h}G  
additional provision 额外拨款 e>AE8T  
additional stamp duty 附加印花税 e#k<d-sf6  
additional tax 补加税罚款；补加税款 S.a%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 M.>l#4s,'  
adjudged bankrupt 被裁定破产 FJd]D[h  
adjudicated bankrupt 裁定破产人 ^I+)o1%F  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }[xs~!2F  
adjudication of bankruptcy 裁定破产；宣告破产 ^,]B@t2  
adjudication of insolvency 裁定无力偿还债务 bAx?&$  
adjusted actual 经调整的实数；调整后的实数 }RP@!=  
adjusted current assets 经调整的流动资产；调整后的流动资产 QeK*j/  
adjusted figure 经调整的数字；调整后的数额 :GJ &_YHf  
adjusted liabilities 经调整的负债；调整后的负债 ^7Fh{q4IE  
adjusted loss 经调整的亏损；调整后的亏损 CJ++?hB]X  
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 5>TK^1 :  
adjusted profit 经调整的利润；调整后的利润 &>Vfa  
adjusted surplus 经调整的盈余额；调整后的盈余额 nakYn  
adjusted value 经调整的价值；调整后的价值 :Q@&5!]>d  
adjustment 调整；修订；理算〔保险〕 nb>7UN.9  
adjustment centre 调剂中心 aT`%;i^  
adjustment lag 调整过程的时间差距；调整时差 OiP!vn}k  
adjustment mechanism 调整机制 3=L.uXVb  
adjustment of loss 亏损调整 p"U,G -_  
adjustment process 调整过程；调整程序 i _% Q`i  
adjustment range 调整幅度 RG4sQ0
 
administered exchange rate 受管制汇率 l(#)WWr +