[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: QTjOLK$e$  
i*%2 e)  
A share Ａ股；甲类股份 'BwM{c-O"  
abatement of tax 减税；减扣免税额  LYX\#  
ABN AMRO Bank N.V. 荷兰银行 fO{E65uA  
above-the-line expenditure 线上项目支出；经常预算支出 AAt<{  
above-the-line receipt 线上项目收入；经常预算收入 ?#X`Eu  
ABSA Asia Limited 南非联合亚洲有限公司 aXefi'!6  
absolute change 绝对数值变更 S+C^7# lT  
absolute expenditure 实际开支 mLn =SU{#  
absolute guideline figure 绝对准则数字 )04lf*ti  
absolute interest 绝对权益 IRQ3>4hI  
absolute order of discharge 绝对破产解除令 5PlTf?Ao  
absolute profit margin 绝对利润幅度 >}ozEX6c2  
absolute value 实值；绝对值 eX>X=Ku  
absolutely vested interest 绝对既得权益 _;+N=/l0  
absorbed cost 已吸收成本；已分摊成本 |_;Vb  
absorption 吸收；分摊；合并 '((Ll  
absorption rate 吸收率；摊配率；分摊率 D?_#6i;DJ  
ACB Finance Limited 亚洲商业财务有限公司 ,/g\;#:{@]  
acceptable form of reciprocity 合理的互惠条件 N:@C% UW }  
acceptable rate 适当利率；适当汇率 'E,Bl]8C5  
acceptance agreement 承兑协议 IK-E{,iK
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acceptance for honour 参加承兑 6'6@VB  
acceptor 承兑人；接受人；受票人 =pS\gLQu  
acceptor for honour 参加承兑人 'yM)>]u"  
accident insurance 意外保险 jsvD[\P  
Accident Insurance Association of Hong Kong 香港意外保险公会 y]
`@ %V2P  
accident insurance scheme 意外保险计划
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accident year basis 意外年度基准 s:/.:e_PU  
accommodation 通融；贷款 ngN_,x7yc  
accommodation bill 通融票据；空头票据 `$\Y,9E}x  
accommodation party 汇票代发人 _
r|$H_#  
account balance 帐户余额；帐户结余 :
[N[D#/z  
account book 帐簿 (&$|R\W.  
account collected in advance 预收款项 0fPqO2  
account current book 往来帐簿 ?%h JZm;  
account of after-acquired property 事后取得的财产报告 8 D: {05  
account of defaulter 拖欠帐目
S!n 9A  
account payable 应付帐款 SS;QPWRZ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 p stQithS  
account receivable 应收帐款 _ QM  
account receivable report 应收帐款报表 RfwTqw4@  
account statement 结单；帐单；会计财务报表 ?fEX&t,'  
account title 帐户名称；会计科目 ~Rcd  
accountant's report 会计师报告 (r.{v@h,dV  
Accountant's Report Rules 会计师报告规则 1a90S*M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \6Ze H  
Accounting Arrangements 《会计安排》 ]Nvtiw 6  
accounting basis 会计基础 |Tz4xTK
 
accounting by Official Receiver 破产管理署署长呈交的帐目 Sh]x`3 ).  
Accounting Circular 《会计通告》 K0\a+6kh  
accounting class 会计类别 b~b(Ed{r  
accounting date 记帐日期；会计结算日期 HJ5m5':a  
accounting for money 款项核算 
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Accounting Officer 会计主任 iEki<e/  
accounting period 会计报告期；会计期 |b/J$.R  
accounting policy 会计政策；会计方针 r<O^uz?Di  
accounting practice 会计惯例 ZjEO$ts=@  
accounting principle 会计准则 xIrpGLPS h  
accounting record 会计记录 h ;5 -X7  
accounting report 会计报告 \sC
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @U:T}5)wc  
Accounting Society of China 中国会计学会 lr
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accounting statement 会计报表 n a2"Sy=Yi  
accounting system 会计制度；会计系统 uPV,-rm[F_  
accounting transaction 会计事项；帐务交易 5!Z+2Cu]  
accounting treatment 会计处理 `z)!!y  
accounting year 会计年度 2>O2#53ls0  
accretion 增值；添加 S/d})8~.  
accrual 应计项目；应累算数目 6EK+]0  
accrual basis 应计制；权责发生制 nHKEtKDd  
accrual basis accounting 应计制会计；权责发生制会计 }C7tlA8,7  
accrue 应累算；应计 z[v5hhI)4  
accrued benefit 应累算利益 >F ld7;L?<  
accrued charges 应计费用 oJ8_hk<Va8  
accrued cumulative preference share dividend 应累算的累积优先股股息 Lx?bO`=qg7  
accrued expenses 应累算费用 v o`wYJ3W  
accrued interest payable 应付利息；应计未付利息 ].dTEzL9X  
accrued interest receivable 应收利息；应计未收利息 !icpfxOpjQ  
accrued right 累算权益 Hs=!.tZ,  
accruing profit 应累算的利润 {u.V8%8  
accumulated fiscal reserve 累积财政储备 Uzb"$Ue4  
accumulated profit 累积利润；滚存溢利 ITc/aX  
accumulated reserve 累积储备 @LL&ggV?  
accumulation of surplus income 累积收益盈余 C3@.75-E  
acquired assets 既得资产 @?B=8VHR  
acquisition 收购；购置；取得 P>@`hZ9 o  
acquisition cost 购置成本 Xe+&/J5b  
acquisition expenses 购置费用 }aNiO85  
acquisition of 100% interest 收购全部股权 6eDIS|/  
acquisition of control 取得控制权 N@MeaO  
acquisition of fixed assets 购置固定资产 `8dE8:#Y  
acquisition of shell “买壳” kw-/h+lG  
acquisition price 收购价 {sm={q  
act of God 天灾 M2@q
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acting partner 执事合伙人 &vMH AZd  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5h:SH]tn8]  
active partner 积极参与的合伙人 7-o=E=  
active trading 交投活跃
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actual circulation 实际流通 xD\Km>|i  
actual cost 实际成本 Bd NuhV`0  
actual expenditure 实际开支；实际支出 BXfaqYb;Q  
actual income 实际入息；实际收入；实际收益 ;2@sn+@   
actual market 现货市场 =(n'#mV  
actual price 现货价；实际价格 2/7=@>|  
actual profit 实际利润 y9*H  
actual quotation 实盘；实际价位；实际报价 rd,mbH[<C  
actual year basis 按实际年度计算 6ZG)`u".("  
actuals 实货 "}OFwes
  
actuarial investigation 精算调查 _).'SU)>  
actuarial principle 精算原则 2 !;4mij,  
actuarial report 精算师报告 4|$D.`Wu  
Actuarial Society of Hong Kong 香港精算学会 =` i 7?  
actuarial valuation 精算师估值 {-Y_8@&  
actuary 精算师 ?J~JQe42  
ad referendum agreement 暂定协议；有待覆核的协定 <Y orQ>  
ad valorem duty 从价税；按值征税 Pm1 " 0  
ad valorem duty system 从价税制 4*+EUJ|  
ad valorem fee 从价费 *}_/:\v  
ad valorem tariff 从价关税 BL8\p_U  
additional allowance 额外免税额 jVA~]a  
additional amount for unexpired risk 未过期风险的额外款额 'd t}i<  
additional assessable profit 补加应评税利润 42wcpSp  
additional assessment 补加评税 E kL\~^  
additional commitment 额外承担 ]~q N<x  
additional commitment vote 额外承担拨款 *2AQ'%U~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wFJK!9KA8  
additional dependent parent allowance 供养父母额外免税额 fjWh}w8  
additional provision 额外拨款 jO,<7FPs5  
additional stamp duty 附加印花税 w//w$}v  
additional tax 补加税罚款；补加税款 Un/fP1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 s{k\1P(G}  
adjudged bankrupt 被裁定破产 Qi[D&47XO  
adjudicated bankrupt 裁定破产人 7k\7G=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 
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adjudication of bankruptcy 裁定破产；宣告破产 y[|g!9Rp  
adjudication of insolvency 裁定无力偿还债务 ?:FotnU*p  
adjusted actual 经调整的实数；调整后的实数 T8441qo{>  
adjusted current assets 经调整的流动资产；调整后的流动资产 g\-3c=X  
adjusted figure 经调整的数字；调整后的数额 (Z$6JNkz  
adjusted liabilities 经调整的负债；调整后的负债 xI<dBg|]+  
adjusted loss 经调整的亏损；调整后的亏损 WsV3>=@f  
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 ]T51;j'48  
adjusted profit 经调整的利润；调整后的利润 jkP70Is  
adjusted surplus 经调整的盈余额；调整后的盈余额 - X_w&  
adjusted value 经调整的价值；调整后的价值 z}8YrVr@  
adjustment 调整；修订；理算〔保险〕 J :lwq@u  
adjustment centre 调剂中心 'sF563kE  
adjustment lag 调整过程的时间差距；调整时差 ,>UmKrYo  
adjustment mechanism 调整机制 >Y+KL  
adjustment of loss 亏损调整 O<h#|g1  
adjustment process 调整过程；调整程序 JKT+ q*V  
adjustment range 调整幅度 ]-'9|N*}l  
administered exchange rate 受管制汇率 ^d9
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