[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: >/@wht4- j  
@]v}&j7  
A share Ａ股；甲类股份 Wt|IKCx   
abatement of tax 减税；减扣免税额 TI^W=5W@@  
ABN AMRO Bank N.V. 荷兰银行 v?Z30?_&h  
above-the-line expenditure 线上项目支出；经常预算支出 cR'l\iv+  
above-the-line receipt 线上项目收入；经常预算收入
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ABSA Asia Limited 南非联合亚洲有限公司 w$Zi'+&*  
absolute change 绝对数值变更 #|<\q*<  
absolute expenditure 实际开支 >|{n";n&  
absolute guideline figure 绝对准则数字 77KB-l2  
absolute interest 绝对权益 6#[  
absolute order of discharge 绝对破产解除令 UoAHy%Y<%  
absolute profit margin 绝对利润幅度 g=)B+SY'  
absolute value 实值；绝对值 HSXv_  
absolutely vested interest 绝对既得权益 CD}::7$  
absorbed cost 已吸收成本；已分摊成本 99<]~,t=5  
absorption 吸收；分摊；合并 `fTH"l1zn  
absorption rate 吸收率；摊配率；分摊率 ~s3X&!#   
ACB Finance Limited 亚洲商业财务有限公司 =E6ND8l@2  
acceptable form of reciprocity 合理的互惠条件 <v&L90+s\;  
acceptable rate 适当利率；适当汇率 O;zq(/,-l  
acceptance agreement 承兑协议 j)G<PW  
acceptance for honour 参加承兑 /\L-y,>X  
acceptor 承兑人；接受人；受票人 5&59IA%S  
acceptor for honour 参加承兑人 E}?n ^Zf  
accident insurance 意外保险 WP5cC@x  
Accident Insurance Association of Hong Kong 香港意外保险公会 kq| 
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accident insurance scheme 意外保险计划 <{ZDD]UGs0  
accident year basis 意外年度基准 B*0TM+  
accommodation 通融；贷款 <}uhKp>*  
accommodation bill 通融票据；空头票据 #)}K
,FDd  
accommodation party 汇票代发人 &>nB@SQZ  
account balance 帐户余额；帐户结余 2VpKG*!\  
account book 帐簿 dC'8orFG+  
account collected in advance 预收款项 tQR qQ  
account current book 往来帐簿 ` nd/N#  
account of after-acquired property 事后取得的财产报告 Q$Q>pV;uH  
account of defaulter 拖欠帐目 {lam
],#r  
account payable 应付帐款  }?eO.l{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xUW\P$  
account receivable 应收帐款 [TX1\*W  
account receivable report 应收帐款报表 "SMRvi57T  
account statement 结单；帐单；会计财务报表 qLjLfJJ2  
account title 帐户名称；会计科目 a/wg%cWG_  
accountant's report 会计师报告 ,xSNTOJ  
Accountant's Report Rules 会计师报告规则 '6g;UOx^=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 scc+r  
Accounting Arrangements 《会计安排》 Ew< sK9[o  
accounting basis 会计基础 ZVX1@p  
accounting by Official Receiver 破产管理署署长呈交的帐目 plNoI1st  
Accounting Circular 《会计通告》 e w%rc.;  
accounting class 会计类别 v[Mh[CyB  
accounting date 记帐日期；会计结算日期 "?*B2*|}`  
accounting for money 款项核算 3<XP/c";  
Accounting Officer 会计主任 a!@(bb z>  
accounting period 会计报告期；会计期 2v$\mL  
accounting policy 会计政策；会计方针 D6I-:{ws  
accounting practice 会计惯例 EpW89X  
accounting principle 会计准则 2y"L&3W  
accounting record 会计记录 \sn wR  
accounting report 会计报告 + *W%4e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~ |Nj+A  
Accounting Society of China 中国会计学会 uVth&4dh9  
accounting statement 会计报表 T^ )\  
accounting system 会计制度；会计系统 u+;iR/  
accounting transaction 会计事项；帐务交易 %!\iII  
accounting treatment 会计处理 ([ jm=[E^  
accounting year 会计年度 9oj#5Hq  
accretion 增值；添加 N,bH@Q.Ci  
accrual 应计项目；应累算数目 +xL' LCx  
accrual basis 应计制；权责发生制 aCRiW;+'  
accrual basis accounting 应计制会计；权责发生制会计 f8?hEa:js  
accrue 应累算；应计 NwcRH9};i  
accrued benefit 应累算利益 H2S/!Q;K  
accrued charges 应计费用 <YM!K8hu$  
accrued cumulative preference share dividend 应累算的累积优先股股息 {1"kZL  
accrued expenses 应累算费用 1rIL[(r4  
accrued interest payable 应付利息；应计未付利息 5(>ux@[qI:  
accrued interest receivable 应收利息；应计未收利息 
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accrued right 累算权益 
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accruing profit 应累算的利润 \zJb}NbnT  
accumulated fiscal reserve 累积财政储备 m0i,Zw{eM  
accumulated profit 累积利润；滚存溢利 *DgRF/S  
accumulated reserve 累积储备 3 o2x&v  
accumulation of surplus income 累积收益盈余 3dx.%~c  
acquired assets 既得资产 W5uC5C*,l  
acquisition 收购；购置；取得 hg7_ZjO  
acquisition cost 购置成本 /pC60y}O0  
acquisition expenses 购置费用 Yc:>Yzj(z  
acquisition of 100% interest 收购全部股权
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acquisition of control 取得控制权 vkLKzsN' ]  
acquisition of fixed assets 购置固定资产 j;<s!A#  
acquisition of shell “买壳” Sa-" G`  
acquisition price 收购价 Ub{7Xk n  
act of God 天灾 c;,-I  
acting partner 执事合伙人 nGM;|6x"8|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^v&"{2  
active partner 积极参与的合伙人 q:1n=iEi  
active trading 交投活跃 58t_j
54  
actual circulation 实际流通 nKmf#  
actual cost 实际成本 uO((Mg  
actual expenditure 实际开支；实际支出 ?X+PNw|pf  
actual income 实际入息；实际收入；实际收益 +V9(4la  
actual market 现货市场 K1=j7  
actual price 现货价；实际价格 ,z01*Yx  
actual profit 实际利润 y5j ;Daq  
actual quotation 实盘；实际价位；实际报价 J^=Xy(3e  
actual year basis 按实际年度计算 n0FzDQt26  
actuals 实货 "H9q%S,FH  
actuarial investigation 精算调查 3T /_#=9TV  
actuarial principle 精算原则 E&ReQgBf
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actuarial report 精算师报告 Jim5Ul  
Actuarial Society of Hong Kong 香港精算学会 (~NR."s;
 
actuarial valuation 精算师估值 (+nnX7V?I  
actuary 精算师 Uuktq)NU  
ad referendum agreement 暂定协议；有待覆核的协定 3fUiYI|&7  
ad valorem duty 从价税；按值征税 UJu z  
ad valorem duty system 从价税制 h05BZrE  
ad valorem fee 从价费 jItVAmC=i  
ad valorem tariff 从价关税 )m Ii.  
additional allowance 额外免税额 h^YUu`P  
additional amount for unexpired risk 未过期风险的额外款额 RS|*3 $1  
additional assessable profit 补加应评税利润 hT
% >)71  
additional assessment 补加评税 ,=[r6k<  
additional commitment 额外承担 wkY$J\J  
additional commitment vote 额外承担拨款 .dn#TtQv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Zul@aS !  
additional dependent parent allowance 供养父母额外免税额 ^SbxClUfw!  
additional provision 额外拨款 / <+F/R'=O  
additional stamp duty 附加印花税 8yybZ@  
additional tax 补加税罚款；补加税款 /GF"D5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 z2jS(N?J1  
adjudged bankrupt 被裁定破产 `*xSn+wL`_  
adjudicated bankrupt 裁定破产人 )K]<\Q[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RSx{Gbd4X  
adjudication of bankruptcy 裁定破产；宣告破产 lpjby[S  
adjudication of insolvency 裁定无力偿还债务 @W= :r/  
adjusted actual 经调整的实数；调整后的实数 8g?2( MT;  
adjusted current assets 经调整的流动资产；调整后的流动资产 Lie= DD  
adjusted figure 经调整的数字；调整后的数额 sRQ4pnnrn  
adjusted liabilities 经调整的负债；调整后的负债 Knp}88DR^j  
adjusted loss 经调整的亏损；调整后的亏损 6A4{6B  
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 4O4}C#6(4  
adjusted profit 经调整的利润；调整后的利润 _y:aPn  
adjusted surplus 经调整的盈余额；调整后的盈余额 _`Dz%(c  
adjusted value 经调整的价值；调整后的价值 yQq|!'MKk  
adjustment 调整；修订；理算〔保险〕 @vO~'Xxq!  
adjustment centre 调剂中心 9Qq%Fw_  
adjustment lag 调整过程的时间差距；调整时差 bV:MOj^  
adjustment mechanism 调整机制 eI@G B  
adjustment of loss 亏损调整 WHr: M/qD  
adjustment process 调整过程；调整程序 8\bZ?n#dn  
adjustment range 调整幅度 XvZ5Q  
administered exchange rate 受管制汇率 L>rW S-