[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: M^.>UZKyl  
:rEZR`  
A share Ａ股；甲类股份 z#/"5 l   
abatement of tax 减税；减扣免税额 y`8jz,&.  
ABN AMRO Bank N.V. 荷兰银行 KDLrt  
above-the-line expenditure 线上项目支出；经常预算支出 &L r~x#Wx  
above-the-line receipt 线上项目收入；经常预算收入 .FA99|:  
ABSA Asia Limited 南非联合亚洲有限公司 \n^;r|J7k  
absolute change 绝对数值变更 }[SYWJIc  
absolute expenditure 实际开支 ? w@)3Z=u  
absolute guideline figure 绝对准则数字 z(1`Iy M  
absolute interest 绝对权益 nt*K@  
absolute order of discharge 绝对破产解除令 ) RNB;K~s9  
absolute profit margin 绝对利润幅度 Ceew~n{  
absolute value 实值；绝对值 u4DrZ-v  
absolutely vested interest 绝对既得权益 }z-6,i)'k  
absorbed cost 已吸收成本；已分摊成本 wnH
fjF  
absorption 吸收；分摊；合并 DJ|lel/'  
absorption rate 吸收率；摊配率；分摊率 T (? CDc+  
ACB Finance Limited 亚洲商业财务有限公司 YhL^kM@c  
acceptable form of reciprocity 合理的互惠条件 deC i\n  
acceptable rate 适当利率；适当汇率 Qn)AS1pL+  
acceptance agreement 承兑协议 u0nIr9  
acceptance for honour 参加承兑 2Wr^#PY60  
acceptor 承兑人；接受人；受票人 W:O
p\  
acceptor for honour 参加承兑人 _3q}K  
accident insurance 意外保险
8+8L'Yv;  
Accident Insurance Association of Hong Kong 香港意外保险公会 XUTsW,WC  
accident insurance scheme 意外保险计划 gB]jLe  
accident year basis 意外年度基准 T%w5%{dqJ  
accommodation 通融；贷款 [R<>3}50Y  
accommodation bill 通融票据；空头票据 >O~   
accommodation party 汇票代发人 X u2+TK  
account balance 帐户余额；帐户结余 r\FduyOXv  
account book 帐簿 hpYW1kfQl  
account collected in advance 预收款项 X}`39r.  
account current book 往来帐簿 :jFZz%   
account of after-acquired property 事后取得的财产报告 g1)ZjABV  
account of defaulter 拖欠帐目  C
~T*Wlk  
account payable 应付帐款 #?'@?0<6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 uj+{ tc  
account receivable 应收帐款 H/ar:j  
account receivable report 应收帐款报表 I/go$@E"  
account statement 结单；帐单；会计财务报表 I?_WV_T&  
account title 帐户名称；会计科目 XC4wm #R  
accountant's report 会计师报告 g9j&\+h^  
Accountant's Report Rules 会计师报告规则 m|Sf'5fK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2IXtIE  
Accounting Arrangements 《会计安排》 vK$wc~  
accounting basis 会计基础 HJt '@t=Ak  
accounting by Official Receiver 破产管理署署长呈交的帐目 AYfL}X<Ig  
Accounting Circular 《会计通告》 DSlO.)dHu  
accounting class 会计类别 cJzkA^T9  
accounting date 记帐日期；会计结算日期 kc<5wY_t  
accounting for money 款项核算 <TgV
U.*  
Accounting Officer 会计主任 `@{(ijg.  
accounting period 会计报告期；会计期 9V>C %I  
accounting policy 会计政策；会计方针 RV%)~S@!R  
accounting practice 会计惯例 M,<UnAVP-  
accounting principle 会计准则 oj@=Cq':-  
accounting record 会计记录 b(t8TR#-  
accounting report 会计报告 ;9'] na  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d '\^S}  
Accounting Society of China 中国会计学会 :KS"&h{SY  
accounting statement 会计报表 S2>$S^[U  
accounting system 会计制度；会计系统 MhIHfW]b  
accounting transaction 会计事项；帐务交易 dtig_s,)D  
accounting treatment 会计处理 p!K^Q3kO  
accounting year 会计年度 GU]kgwSfi  
accretion 增值；添加 _}.WRFIJ@L  
accrual 应计项目；应累算数目 P3v4!tR  
accrual basis 应计制；权责发生制 Ok<,_yh  
accrual basis accounting 应计制会计；权责发生制会计 Y++n0sK5<  
accrue 应累算；应计 $GYy[8{:V  
accrued benefit 应累算利益 c
Un>gT  
accrued charges 应计费用 yw{r:fy  
accrued cumulative preference share dividend 应累算的累积优先股股息 bmJdZD7-<k  
accrued expenses 应累算费用 \{v-Xe&d^  
accrued interest payable 应付利息；应计未付利息 03"FK"2S  
accrued interest receivable 应收利息；应计未收利息 V=8npz   
accrued right 累算权益 wLNkXC  
accruing profit 应累算的利润 #Y'ewu;qJ  
accumulated fiscal reserve 累积财政储备 zR)/h   
accumulated profit 累积利润；滚存溢利
pl/e k0QX  
accumulated reserve 累积储备 NDJP`FI  
accumulation of surplus income 累积收益盈余 `uC^"R(m  
acquired assets 既得资产 ^fmuBe}d{  
acquisition 收购；购置；取得 N?O^
"  
acquisition cost 购置成本 4vV\vXT*  
acquisition expenses 购置费用 zL9:e7o  
acquisition of 100% interest 收购全部股权 Wl}J=  
acquisition of control 取得控制权 KyBtt47\  
acquisition of fixed assets 购置固定资产 4/OmgBo'  
acquisition of shell “买壳” @U@O#+d'ZR  
acquisition price 收购价 a'r1or4  
act of God 天灾 v#e*RI2}  
acting partner 执事合伙人 N%%trlDXD  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <C451+95  
active partner 积极参与的合伙人 V Ds0+RC  
active trading 交投活跃 X"7x_yOZ  
actual circulation 实际流通 6C\WX(@4  
actual cost 实际成本 ,aIkiT  
actual expenditure 实际开支；实际支出 u=Xpu,q  
actual income 实际入息；实际收入；实际收益 2s
p4Mm  
actual market 现货市场 J P^\  
actual price 现货价；实际价格 &.qLE  
actual profit 实际利润 trB-(B%5  
actual quotation 实盘；实际价位；实际报价 
./^8L(  
actual year basis 按实际年度计算 z[K)0@8 6  
actuals 实货 t+
\<i8  
actuarial investigation 精算调查 DuLl"w\_@  
actuarial principle 精算原则 5rmQ:8_5   
actuarial report 精算师报告 K(HrwH`a{  
Actuarial Society of Hong Kong 香港精算学会 h6n!"z8H  
actuarial valuation 精算师估值 g:@4/+TSt  
actuary 精算师 bh#6yvpMR  
ad referendum agreement 暂定协议；有待覆核的协定 .zTkOkL  
ad valorem duty 从价税；按值征税 +\?+
cXSc  
ad valorem duty system 从价税制 1 1(GCu  
ad valorem fee 从价费 |<O^M q  
ad valorem tariff 从价关税 ^%tn$4@@Z.  
additional allowance 额外免税额 \U##b~Z,g  
additional amount for unexpired risk 未过期风险的额外款额 Rt5pl,Nf  
additional assessable profit 补加应评税利润 &Pc.[k  
additional assessment 补加评税 m/,80J8L+f  
additional commitment 额外承担 i0*Cs#(=h  
additional commitment vote 额外承担拨款 BzV97'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f1sp6S0V\  
additional dependent parent allowance 供养父母额外免税额 3Tp8t6*nL  
additional provision 额外拨款 *`LrvE@t  
additional stamp duty 附加印花税 {fjBa,o #  
additional tax 补加税罚款；补加税款 MWK)Bn  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {Ppb ;  
adjudged bankrupt 被裁定破产 >[:qJ|i%  
adjudicated bankrupt 裁定破产人 P&<NcOCL&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q)lD2  
adjudication of bankruptcy 裁定破产；宣告破产 53d`+an2  
adjudication of insolvency 裁定无力偿还债务 lCBH3-0^  
adjusted actual 经调整的实数；调整后的实数 )>"pm{g2  
adjusted current assets 经调整的流动资产；调整后的流动资产 1$`|$V1  
adjusted figure 经调整的数字；调整后的数额 pred{HEye  
adjusted liabilities 经调整的负债；调整后的负债 $yq76  
adjusted loss 经调整的亏损；调整后的亏损 5NhAb$q2Y  
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 Q laoa)d#  
adjusted profit 经调整的利润；调整后的利润 6q!Q(_  
adjusted surplus 经调整的盈余额；调整后的盈余额 s,AJR [  
adjusted value 经调整的价值；调整后的价值 BOP7@D  
adjustment 调整；修订；理算〔保险〕 06Q9X!xD  
adjustment centre 调剂中心 UZmo?&y  
adjustment lag 调整过程的时间差距；调整时差 eW8{],B  
adjustment mechanism 调整机制 (44L8)I.D  
adjustment of loss 亏损调整 rixVIfVF  
adjustment process 调整过程；调整程序 OW@"j;6 3`  
adjustment range 调整幅度 7G*rxn"d  
administered exchange rate 受管制汇率 &9z&#`AY]>