[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%P:n/j  
R$[vm6T?  
A share Ａ股；甲类股份 $B5aje}i  
abatement of tax 减税；减扣免税额 i$6ypuc  
ABN AMRO Bank N.V. 荷兰银行 n9ej7
oj  
above-the-line expenditure 线上项目支出；经常预算支出 kUrkG80q|  
above-the-line receipt 线上项目收入；经常预算收入 }N6.Uu5zI  
ABSA Asia Limited 南非联合亚洲有限公司 VTY 5]|;  
absolute change 绝对数值变更 bP&]!jZ  
absolute expenditure 实际开支 =MDysb&:  
absolute guideline figure 绝对准则数字 d|Lj~x|  
absolute interest 绝对权益 ^o&. fQ*  
absolute order of discharge 绝对破产解除令 ;+
hH  
absolute profit margin 绝对利润幅度 v;D~P a  
absolute value 实值；绝对值 H8}oIA"b  
absolutely vested interest 绝对既得权益 @Qt{jI!  
absorbed cost 已吸收成本；已分摊成本 6q.Uhe_B  
absorption 吸收；分摊；合并 _ *Pf  
absorption rate 吸收率；摊配率；分摊率 q(W3i^778  
ACB Finance Limited 亚洲商业财务有限公司 H9Q&tl9  
acceptable form of reciprocity 合理的互惠条件 <$Yd0hxjU  
acceptable rate 适当利率；适当汇率 |#R7wnE[k~  
acceptance agreement 承兑协议 T'Dv.h  
acceptance for honour 参加承兑 v O_*yh1  
acceptor 承兑人；接受人；受票人 B>P{A7Q  
acceptor for honour 参加承兑人 &7tbI5na@  
accident insurance 意外保险 DT&@ ^$?  
Accident Insurance Association of Hong Kong 香港意外保险公会 |[b{)s?x  
accident insurance scheme 意外保险计划 5vnrA'BhBU  
accident year basis 意外年度基准 4zFW-yy  
accommodation 通融；贷款 m GYoM  
accommodation bill 通融票据；空头票据 gT6jYQ  
accommodation party 汇票代发人 {9.|2%a  
account balance 帐户余额；帐户结余 lA8`l>I  
account book 帐簿 ]Gq !`O1  
account collected in advance 预收款项 Em~>9f ?Q(  
account current book 往来帐簿 SSMHoJGm  
account of after-acquired property 事后取得的财产报告 /R wjCUf  
account of defaulter 拖欠帐目 AFE~ v\Gz  
account payable 应付帐款 0{-q#/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 V1B5w_^>h'  
account receivable 应收帐款 NU2;X (z[  
account receivable report 应收帐款报表 C,|,-CY  
account statement 结单；帐单；会计财务报表 WOL:IZX%  
account title 帐户名称；会计科目 g}(L;fy>7  
accountant's report 会计师报告 j*r{2f4Rt  
Accountant's Report Rules 会计师报告规则 m^;f(IK5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )bscBj@  
Accounting Arrangements 《会计安排》 3AN/ H  
accounting basis 会计基础 j/?kL{B  
accounting by Official Receiver 破产管理署署长呈交的帐目 g{&ui.ml&  
Accounting Circular 《会计通告》 h>m"GpF x  
accounting class 会计类别 0oIe>r  
accounting date 记帐日期；会计结算日期 Qh\60f>0  
accounting for money 款项核算 6i3$CW  
Accounting Officer 会计主任 Z4 =GMXj  
accounting period 会计报告期；会计期 1#+S+g@#  
accounting policy 会计政策；会计方针 40m-ch6Q  
accounting practice 会计惯例 9CD_os\h  
accounting principle 会计准则 Y`a3t O=Pd  
accounting record 会计记录 </*6wpN  
accounting report 会计报告 I9ep`X6Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4@ai6,<  
Accounting Society of China 中国会计学会 gc$l^`+M  
accounting statement 会计报表 Lt>IX")  
accounting system 会计制度；会计系统 YT(AUS5n  
accounting transaction 会计事项；帐务交易 j|#Bo:2km  
accounting treatment 会计处理 rmg}N  
accounting year 会计年度 .,6-u  
accretion 增值；添加 vUM4S26"NT  
accrual 应计项目；应累算数目 $yNS pNmT0  
accrual basis 应计制；权责发生制 C1QA)E['V  
accrual basis accounting 应计制会计；权责发生制会计 ;u)I\3`*!  
accrue 应累算；应计 yD}B%\45  
accrued benefit 应累算利益 s!$7(Q86R  
accrued charges 应计费用 #S"nF@   
accrued cumulative preference share dividend 应累算的累积优先股股息 B^^#D0<  
accrued expenses 应累算费用 1p=]hC  
accrued interest payable 应付利息；应计未付利息 F7#J
LE=  
accrued interest receivable 应收利息；应计未收利息 #QMz<P/Gl6  
accrued right 累算权益 11;MN  
accruing profit 应累算的利润 <7jW_R@  
accumulated fiscal reserve 累积财政储备 Ds:'Lb  
accumulated profit 累积利润；滚存溢利 U # qK.  
accumulated reserve 累积储备 *0=j?~&  
accumulation of surplus income 累积收益盈余 Er?&Y,o  
acquired assets 既得资产 %1+4_g9  
acquisition 收购；购置；取得 II,8O  
acquisition cost 购置成本 Qzw;i8n{  
acquisition expenses 购置费用 d7bS wL  
acquisition of 100% interest 收购全部股权 0LJv'  
acquisition of control 取得控制权 [/8%3  
acquisition of fixed assets 购置固定资产 CzrC%xy  
acquisition of shell “买壳” b d!Y\OD
  
acquisition price 收购价 aQ@o H#
 
act of God 天灾 _X x/(.O  
acting partner 执事合伙人 kE1TP]|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 U&qZ"  
active partner 积极参与的合伙人 e+fN6v5pU  
active trading 交投活跃 =@~Y12o?%  
actual circulation 实际流通 X!EP$!  
actual cost 实际成本 "3Y0`&:D  
actual expenditure 实际开支；实际支出 IJcsmNWm  
actual income 实际入息；实际收入；实际收益 uoh7Sz5!^  
actual market 现货市场 om:VFs\U  
actual price 现货价；实际价格 7HYwLG:\~  
actual profit 实际利润 .(k|wX[Fu~  
actual quotation 实盘；实际价位；实际报价 YPI-<vM~  
actual year basis 按实际年度计算 KoT%Mfu  
actuals 实货  rjnrju+  
actuarial investigation 精算调查 (TT} 6j  
actuarial principle 精算原则 Ml-6 OvQ7g  
actuarial report 精算师报告 c@L< Z`u  
Actuarial Society of Hong Kong 香港精算学会 U|R_OLWAg  
actuarial valuation 精算师估值 a0H+.W+]  
actuary 精算师 \:LW(&[!  
ad referendum agreement 暂定协议；有待覆核的协定 KHvYUTY  
ad valorem duty 从价税；按值征税  o-B$J?  
ad valorem duty system 从价税制 dioGAai'  
ad valorem fee 从价费 e~"U @8xk~  
ad valorem tariff 从价关税 (X*^dO  
additional allowance 额外免税额
PXNuL&   
additional amount for unexpired risk 未过期风险的额外款额 8P\Zo8}v  
additional assessable profit 补加应评税利润 ysnx3(+|  
additional assessment 补加评税 ('+d.F[109  
additional commitment 额外承担 yyTnL 2Y9  
additional commitment vote 额外承担拨款 ]u/sphPe  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )MT}+ai  
additional dependent parent allowance 供养父母额外免税额 tw)mep wB  
additional provision 额外拨款 mgU<htMr1  
additional stamp duty 附加印花税 aV0"~5  
additional tax 补加税罚款；补加税款 Y"$xX8o
  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 uHRsFlw  
adjudged bankrupt 被裁定破产 %JTpI`  
adjudicated bankrupt 裁定破产人 [AJJSd/:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !ULn7\@  
adjudication of bankruptcy 裁定破产；宣告破产 o}p n0KO,  
adjudication of insolvency 裁定无力偿还债务 C~exi[3  
adjusted actual 经调整的实数；调整后的实数 -M#Wt`6A  
adjusted current assets 经调整的流动资产；调整后的流动资产 zX i'kB  
adjusted figure 经调整的数字；调整后的数额 A?OQE9'  
adjusted liabilities 经调整的负债；调整后的负债 (A.C ]hD  
adjusted loss 经调整的亏损；调整后的亏损 {R{=+2K!|k  
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 KD.]i' d<  
adjusted profit 经调整的利润；调整后的利润 |CbikE}kL  
adjusted surplus 经调整的盈余额；调整后的盈余额 7tCw*t $  
adjusted value 经调整的价值；调整后的价值 Bk{]g=DO  
adjustment 调整；修订；理算〔保险〕 ;5( UzQU  
adjustment centre 调剂中心 "_?nN" A7  
adjustment lag 调整过程的时间差距；调整时差 AFt s(  
adjustment mechanism 调整机制 ,|/f`Pl  
adjustment of loss 亏损调整 9%obq/Lb  
adjustment process 调整过程；调整程序 "Z+k=~(  
adjustment range 调整幅度 m+$VVn3Z}  
administered exchange rate 受管制汇率 K3l95he