[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: Z1XUYe62  
}[XB]Xf  
A share Ａ股；甲类股份 G~b`O20N  
abatement of tax 减税；减扣免税额 :mCw.Jz<
h  
ABN AMRO Bank N.V. 荷兰银行 5?#OR!N  
above-the-line expenditure 线上项目支出；经常预算支出 FU [8:o62  
above-the-line receipt 线上项目收入；经常预算收入 r{;VTQ  
ABSA Asia Limited 南非联合亚洲有限公司 T%
;k%  
absolute change 绝对数值变更 'Qp&,xK  
absolute expenditure 实际开支 9b"}CEw  
absolute guideline figure 绝对准则数字 /h.:br?M#P  
absolute interest 绝对权益 dXf]G6  
absolute order of discharge 绝对破产解除令 r_qncy,F  
absolute profit margin 绝对利润幅度 p 02nd.R6  
absolute value 实值；绝对值 Huc3|~9  
absolutely vested interest 绝对既得权益 Cy`<^_i  
absorbed cost 已吸收成本；已分摊成本 !;xf>API  
absorption 吸收；分摊；合并 :8\*)"^E  
absorption rate 吸收率；摊配率；分摊率 =H.<"7  
ACB Finance Limited 亚洲商业财务有限公司   2  
acceptable form of reciprocity 合理的互惠条件 W07-JHV%  
acceptable rate 适当利率；适当汇率 sK""  
acceptance agreement 承兑协议 \UkNE5  
acceptance for honour 参加承兑 9XJ9~I?  
acceptor 承兑人；接受人；受票人 iMOPD}`IX  
acceptor for honour 参加承兑人 |,M#8NOp:  
accident insurance 意外保险 JO<gN= [  
Accident Insurance Association of Hong Kong 香港意外保险公会 S20nk.x  
accident insurance scheme 意外保险计划 tWCv]*  
accident year basis 意外年度基准 t?Njw7  
accommodation 通融；贷款 r-1yJ  
accommodation bill 通融票据；空头票据 mTrI""Jsu;  
accommodation party 汇票代发人 vkNZ -`+I  
account balance 帐户余额；帐户结余 ;:8jxkx6%  
account book 帐簿 ".*a)  
account collected in advance 预收款项 ^6N3nkyZ  
account current book 往来帐簿 9}'l=b:Jms  
account of after-acquired property 事后取得的财产报告 \pBYWf  
account of defaulter 拖欠帐目 N>F2 c)rm  
account payable 应付帐款 ?-(w][MT\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z$8e6*  
account receivable 应收帐款 
H$=h-  
account receivable report 应收帐款报表 C[J`x>-K  
account statement 结单；帐单；会计财务报表 k`iq<b  
account title 帐户名称；会计科目 6bA~mC^&  
accountant's report 会计师报告 Z7KB?1{G  
Accountant's Report Rules 会计师报告规则 ]/<Qn-BbU  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ya*q;D  
Accounting Arrangements 《会计安排》 m\}\RnZu  
accounting basis 会计基础 |RvpEy76  
accounting by Official Receiver 破产管理署署长呈交的帐目 g O\f:Pg  
Accounting Circular 《会计通告》 VQG /g\  
accounting class 会计类别 wFoR,oXtL/  
accounting date 记帐日期；会计结算日期 ')yF0  
accounting for money 款项核算 Q%AS;(d  
Accounting Officer 会计主任 -67f33  
accounting period 会计报告期；会计期 Xx9~  
accounting policy 会计政策；会计方针 l+3%%TV@L  
accounting practice 会计惯例 !kHyLEV  
accounting principle 会计准则 i+T0}M<  
accounting record 会计记录 -V<=`e  
accounting report 会计报告 fDm}J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B 3,ig9  
Accounting Society of China 中国会计学会 *fuGVA  
accounting statement 会计报表 S*DBY~pZy  
accounting system 会计制度；会计系统 Jb)eC?6O  
accounting transaction 会计事项；帐务交易 6
wvhvMkS  
accounting treatment 会计处理 a s< q  
accounting year 会计年度 D.oS8'   
accretion 增值；添加 m;tY(kO  
accrual 应计项目；应累算数目 lG[ )8!:+  
accrual basis 应计制；权责发生制 ke;*uS  
accrual basis accounting 应计制会计；权责发生制会计 NdED8 iRc  
accrue 应累算；应计 ,{mf+ 3&$,  
accrued benefit 应累算利益 >/OXC+=^4  
accrued charges 应计费用
XR=c 8f  
accrued cumulative preference share dividend 应累算的累积优先股股息 T$8$ 9D_u  
accrued expenses 应累算费用 ~1wdAq`'a  
accrued interest payable 应付利息；应计未付利息 W)Kpnb7  
accrued interest receivable 应收利息；应计未收利息 xzGsfd  
accrued right 累算权益 KSpC%_LC  
accruing profit 应累算的利润 2YP"nj#  
accumulated fiscal reserve 累积财政储备 iYfLo">  
accumulated profit 累积利润；滚存溢利 GWkJ/EX  
accumulated reserve 累积储备 dO4U9{+  
accumulation of surplus income 累积收益盈余 %&Q7;?  
acquired assets 既得资产 %Cbc@=k  
acquisition 收购；购置；取得 7yCx !P;  
acquisition cost 购置成本 Xm:gD6;9  
acquisition expenses 购置费用 efAahH  
acquisition of 100% interest 收购全部股权 |yl0}.()  
acquisition of control 取得控制权 +EB,7<5<  
acquisition of fixed assets 购置固定资产 ;(iUY/ h[h  
acquisition of shell “买壳” $nd-[xV  
acquisition price 收购价 RxDxLU2kt  
act of God 天灾 m*Lv,yw %a  
acting partner 执事合伙人 WUOPYYW<o
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 'r?HL;,q  
active partner 积极参与的合伙人 BQfAen]  
active trading 交投活跃 [@l v]+@
 
actual circulation 实际流通 Xy8i e:D  
actual cost 实际成本 Vwh&^{Eh  
actual expenditure 实际开支；实际支出 ,;ruH^  
actual income 实际入息；实际收入；实际收益 '8pPGh9D
 
actual market 现货市场 $^+K
R]\q  
actual price 现货价；实际价格 ,tv9+n@x  
actual profit 实际利润 $X\` 7`v  
actual quotation 实盘；实际价位；实际报价 8!fAv$g0  
actual year basis 按实际年度计算 [Jh))DIx  
actuals 实货 h'q0eqYeu)  
actuarial investigation 精算调查 GHsdLe=t0#  
actuarial principle 精算原则 0-MasI&b  
actuarial report 精算师报告 ZtK%b+MBP  
Actuarial Society of Hong Kong 香港精算学会 TboHP/  
actuarial valuation 精算师估值 2D_Vo ])l/  
actuary 精算师 L"vG:Mq@D  
ad referendum agreement 暂定协议；有待覆核的协定 Cq;K,B9  
ad valorem duty 从价税；按值征税 {4jSj0W  
ad valorem duty system 从价税制 K}*p(1$u  
ad valorem fee 从价费 T+`GOFx  
ad valorem tariff 从价关税 $8ww]}K  
additional allowance 额外免税额 <Phr`/  
additional amount for unexpired risk 未过期风险的额外款额 `r0 qn'*  
additional assessable profit 补加应评税利润 bFdg'_  
additional assessment 补加评税 ]=XL9MI  
additional commitment 额外承担 ]~x/8%e76  
additional commitment vote 额外承担拨款 X%\6V;zR#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G;#t6bk  
additional dependent parent allowance 供养父母额外免税额 y42T.oK8c  
additional provision 额外拨款 ^0?cyv\>LA  
additional stamp duty 附加印花税 hD.wKX?oO  
additional tax 补加税罚款；补加税款 i2R]lE8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 T[9jTO?W2  
adjudged bankrupt 被裁定破产 NTX+7<  
adjudicated bankrupt 裁定破产人 R \=\6("  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 z8[|LF-dx  
adjudication of bankruptcy 裁定破产；宣告破产 FbNQ  
adjudication of insolvency 裁定无力偿还债务 %1d6j<7  
adjusted actual 经调整的实数；调整后的实数 GQAg ex)D  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,7nb;$]  
adjusted figure 经调整的数字；调整后的数额 .B-,GD}  
adjusted liabilities 经调整的负债；调整后的负债 XlcDF|?{.  
adjusted loss 经调整的亏损；调整后的亏损 8i$`oMv[y  
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 .xQ'^
P_q  
adjusted profit 经调整的利润；调整后的利润 s zs3x-g  
adjusted surplus 经调整的盈余额；调整后的盈余额 M#<fh:>  
adjusted value 经调整的价值；调整后的价值 "YU~QOGx@  
adjustment 调整；修订；理算〔保险〕 X1QZEl  
adjustment centre 调剂中心 )s[S.`STz  
adjustment lag 调整过程的时间差距；调整时差 QL!+.y%  
adjustment mechanism 调整机制 ED_
5V@  
adjustment of loss 亏损调整 4!W?z2ly~R  
adjustment process 调整过程；调整程序 fe`G^hV  
adjustment range 调整幅度 DMpd(ws  
administered exchange rate 受管制汇率 Jy NY *