[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: A&WC})H5  
\ a (ce?C  
A share Ａ股；甲类股份 S)
4p'cUwq  
abatement of tax 减税；减扣免税额 ~gNFcJuy  
ABN AMRO Bank N.V. 荷兰银行 uaU2D-ft"  
above-the-line expenditure 线上项目支出；经常预算支出 x.] t
GS  
above-the-line receipt 线上项目收入；经常预算收入 *-Vr=e<8   
ABSA Asia Limited 南非联合亚洲有限公司 GCfVH?Vx  
absolute change 绝对数值变更 /m 7~-~$V  
absolute expenditure 实际开支 y%kZ##  
absolute guideline figure 绝对准则数字 ReA-.j_2@  
absolute interest 绝对权益 Aq3\Q>klH)  
absolute order of discharge 绝对破产解除令 8VO];+N  
absolute profit margin 绝对利润幅度 !H9^j6|  
absolute value 实值；绝对值 v+SdjFAY  
absolutely vested interest 绝对既得权益 
~oT*@  
absorbed cost 已吸收成本；已分摊成本 S'hUh'PZ  
absorption 吸收；分摊；合并 4i+%~X@p  
absorption rate 吸收率；摊配率；分摊率 ={N1j<%fh  
ACB Finance Limited 亚洲商业财务有限公司 mo(> SnS<  
acceptable form of reciprocity 合理的互惠条件 i27)c)\BM  
acceptable rate 适当利率；适当汇率 ]6Awd A  
acceptance agreement 承兑协议 jiLJiYMg  
acceptance for honour 参加承兑 Zzz94`  
acceptor 承兑人；接受人；受票人 Z,Us<du  
acceptor for honour 参加承兑人 w&Gc#-B  
accident insurance 意外保险 ylQj2B, CB  
Accident Insurance Association of Hong Kong 香港意外保险公会 )58~2v
R  
accident insurance scheme 意外保险计划 |d*a~T0  
accident year basis 意外年度基准 X;l/D}
,.  
accommodation 通融；贷款 ^w<aS w  
accommodation bill 通融票据；空头票据 $60`Hh 4/  
accommodation party 汇票代发人 5/7(>ivn  
account balance 帐户余额；帐户结余 _nxH
;Za  
account book 帐簿 }^p<Y5{b  
account collected in advance 预收款项 C_8_sbZ/  
account current book 往来帐簿 =adHP| S  
account of after-acquired property 事后取得的财产报告 ftl?x'P%  
account of defaulter 拖欠帐目 ~a&VsC#  
account payable 应付帐款 p3{Ff5FZ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8"ZS|^#  
account receivable 应收帐款 : T7(sf*!*  
account receivable report 应收帐款报表 /S1/ZI  
account statement 结单；帐单；会计财务报表 dl6U]v=  
account title 帐户名称；会计科目 u#Jr_ze  
accountant's report 会计师报告 xSSEDfq  
Accountant's Report Rules 会计师报告规则 ;+6><O!G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 G'PZ=+!XO/  
Accounting Arrangements 《会计安排》 N fG9a~  
accounting basis 会计基础 u'>94Gm}  
accounting by Official Receiver 破产管理署署长呈交的帐目 5r~jo7  
Accounting Circular 《会计通告》 C])s'XTs  
accounting class 会计类别 UOl*wvy  
accounting date 记帐日期；会计结算日期 @|Yn~PwKs  
accounting for money 款项核算 nw%`CnzT  
Accounting Officer 会计主任 NX.5u8Pf  
accounting period 会计报告期；会计期 [Z#Sj=z  
accounting policy 会计政策；会计方针 b:p0@|y  
accounting practice 会计惯例 dIYf}7P  
accounting principle 会计准则 #Ra qNu  
accounting record 会计记录 c1jRj=\  
accounting report 会计报告 
Vdd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PoPR34]^J  
Accounting Society of China 中国会计学会 #vga qe9
 
accounting statement 会计报表 ::$W .!Uv  
accounting system 会计制度；会计系统 @p WN5VL  
accounting transaction 会计事项；帐务交易 ?6
`B;_m  
accounting treatment 会计处理 Sp:w _;{#  
accounting year 会计年度 (tg9"C  
accretion 增值；添加 uW=G1 *n-  
accrual 应计项目；应累算数目 ]77f`<q<}!  
accrual basis 应计制；权责发生制  -D'XxOI  
accrual basis accounting 应计制会计；权责发生制会计 VwPoQ9pIS  
accrue 应累算；应计 [xr^t1  
accrued benefit 应累算利益 )E>yoUhN  
accrued charges 应计费用 8B?U\cfa^  
accrued cumulative preference share dividend 应累算的累积优先股股息 >Bf3X&uS  
accrued expenses 应累算费用 js5VgP`  
accrued interest payable 应付利息；应计未付利息 /(51\RYkir  
accrued interest receivable 应收利息；应计未收利息 Abt<23$h  
accrued right 累算权益 HdB>CVuh  
accruing profit 应累算的利润 w
]{c*4o  
accumulated fiscal reserve 累积财政储备 Y_+#|]=$B  
accumulated profit 累积利润；滚存溢利 1Z @sh>X|  
accumulated reserve 累积储备 5:f!EMb  
accumulation of surplus income 累积收益盈余 jga\Ry=nw  
acquired assets 既得资产 vJ^~J2#5  
acquisition 收购；购置；取得 TEd5&Z  
acquisition cost 购置成本 R)Arr77  
acquisition expenses 购置费用 d!0rq4v7  
acquisition of 100% interest 收购全部股权 xn503,5G*7  
acquisition of control 取得控制权 UgS`{&
b36  
acquisition of fixed assets 购置固定资产 3-{BXht)  
acquisition of shell “买壳” 4dPTrBQ?  
acquisition price 收购价 ?{B5gaU9F  
act of God 天灾 4Zwbu  
acting partner 执事合伙人 Y'iyfnk  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3,{eH6,O7M  
active partner 积极参与的合伙人 E(|A"=\  
active trading 交投活跃 fPUr O  
actual circulation 实际流通 _r{H)}9  
actual cost 实际成本 nf 8V:y4  
actual expenditure 实际开支；实际支出 Dn 0L%?_  
actual income 实际入息；实际收入；实际收益 J*$%d1  
actual market 现货市场 0ck3II  
actual price 现货价；实际价格 J#F5by%8  
actual profit 实际利润 fP|[4 ku
 
actual quotation 实盘；实际价位；实际报价 J~]@#=,v  
actual year basis 按实际年度计算 eQu(3sYb  
actuals 实货 hoqZb<:  
actuarial investigation 精算调查 DMG~56cTO,  
actuarial principle 精算原则 s!/lQo5/  
actuarial report 精算师报告 Lxv4w  
Actuarial Society of Hong Kong 香港精算学会 l X+~;94  
actuarial valuation 精算师估值 bAZoi0LR  
actuary 精算师 yT@Aj;X0v  
ad referendum agreement 暂定协议；有待覆核的协定 o
&E8< e  
ad valorem duty 从价税；按值征税 rBTg"^jsw  
ad valorem duty system 从价税制 ',0:/jSz  
ad valorem fee 从价费 <Q9l'u]3$c  
ad valorem tariff 从价关税 S=!WFKcJR  
additional allowance 额外免税额 Y|fD)zG_  
additional amount for unexpired risk 未过期风险的额外款额 \j`0f=z_  
additional assessable profit 补加应评税利润 6Lq
`zU^  
additional assessment 补加评税 s"`~Xnf  
additional commitment 额外承担 Bc"MOSV0  
additional commitment vote 额外承担拨款 ^rVHaI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'@.6Rd 8  
additional dependent parent allowance 供养父母额外免税额 =?6 c&Z  
additional provision 额外拨款 6-
_g1vq  
additional stamp duty 附加印花税 rAu%bF  
additional tax 补加税罚款；补加税款 8O 'bCBhv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jL\j$'KC  
adjudged bankrupt 被裁定破产 d/Q#Z  
adjudicated bankrupt 裁定破产人 }h45j8 4)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c#{lXS^  
adjudication of bankruptcy 裁定破产；宣告破产 x:MwM?  
adjudication of insolvency 裁定无力偿还债务 Jq&Hz$L|  
adjusted actual 经调整的实数；调整后的实数 F%|P#CaB  
adjusted current assets 经调整的流动资产；调整后的流动资产 *zrGrk:l  
adjusted figure 经调整的数字；调整后的数额 Gg'!(]v  
adjusted liabilities 经调整的负债；调整后的负债 uS`}  
adjusted loss 经调整的亏损；调整后的亏损 M=liG+d  
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 z!3=.D
 
adjusted profit 经调整的利润；调整后的利润 l2St)`K8  
adjusted surplus 经调整的盈余额；调整后的盈余额 qhxMO[f  
adjusted value 经调整的价值；调整后的价值 w{*kbGB8s7  
adjustment 调整；修订；理算〔保险〕 FE!jN-#  
adjustment centre 调剂中心 ?;CIS$$r  
adjustment lag 调整过程的时间差距；调整时差 M=Ze)X\E*'  
adjustment mechanism 调整机制 _HHvL=  
adjustment of loss 亏损调整 U*=E(l  
adjustment process 调整过程；调整程序 \ T#|<=  
adjustment range 调整幅度 f X[xZGV,  
administered exchange rate 受管制汇率 B<SE|~\2