[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: ryh"/lu[B  
" M?dU^U^  
A share Ａ股；甲类股份 LD5`9-  
abatement of tax 减税；减扣免税额 lN,a+S/'  
ABN AMRO Bank N.V. 荷兰银行 ~wv$uL8y  
above-the-line expenditure 线上项目支出；经常预算支出 Z
AN~TG<n  
above-the-line receipt 线上项目收入；经常预算收入 %X %zK1  
ABSA Asia Limited 南非联合亚洲有限公司 RtHai[j  
absolute change 绝对数值变更 \gPMYMd  
absolute expenditure 实际开支 LPu*Lkx  
absolute guideline figure 绝对准则数字 at@tS>D v  
absolute interest 绝对权益 _80L/92  
absolute order of discharge 绝对破产解除令 BSgT 6K  
absolute profit margin 绝对利润幅度 Q*PcO\Y!y  
absolute value 实值；绝对值 Q
kD
 ~  
absolutely vested interest 绝对既得权益 tUc<ExvP,  
absorbed cost 已吸收成本；已分摊成本 jI*@&3  
absorption 吸收；分摊；合并 ,@?9H ~\  
absorption rate 吸收率；摊配率；分摊率 )?(Ux1: w)  
ACB Finance Limited 亚洲商业财务有限公司 83/m^^F{]  
acceptable form of reciprocity 合理的互惠条件 `NgQ>KV!  
acceptable rate 适当利率；适当汇率 \ f+;X  
acceptance agreement 承兑协议 U), HrI>;  
acceptance for honour 参加承兑 j8[U}~*^  
acceptor 承兑人；接受人；受票人 rM A%By^L-  
acceptor for honour 参加承兑人 Y3&,U  
accident insurance 意外保险 M57<e`m  
Accident Insurance Association of Hong Kong 香港意外保险公会 4aBVO%t  
accident insurance scheme 意外保险计划 Ti_G  
accident year basis 意外年度基准 L@6]~[JvP  
accommodation 通融；贷款 ?z l<"u  
accommodation bill 通融票据；空头票据 t^YtP3`?b  
accommodation party 汇票代发人 {%9@{Q'T.s  
account balance 帐户余额；帐户结余 GAYn*'<  
account book 帐簿 2672oFD  
account collected in advance 预收款项 {x,)OgK!{  
account current book 往来帐簿 tNzO1BK  
account of after-acquired property 事后取得的财产报告 ut560,h~  
account of defaulter 拖欠帐目 ^IuhHP  
account payable 应付帐款 FP=- jf/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8_HBcZWs  
account receivable 应收帐款 r.zgLZ}3&V  
account receivable report 应收帐款报表 #.HnO_sK_  
account statement 结单；帐单；会计财务报表
&Y=~j?~Xm  
account title 帐户名称；会计科目 PN]hG,q*4O  
accountant's report 会计师报告 M`'DD-Q  
Accountant's Report Rules 会计师报告规则 0'pB7^y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P<vU!`x%q  
Accounting Arrangements 《会计安排》 _%D7D~2r|  
accounting basis 会计基础 JXe~ 9/!  
accounting by Official Receiver 破产管理署署长呈交的帐目 @XzfuuE]  
Accounting Circular 《会计通告》 "ckK{kS4~  
accounting class 会计类别 ]9/A=p?J@  
accounting date 记帐日期；会计结算日期 L{F]uz_
[x  
accounting for money 款项核算 [y'blCb  
Accounting Officer 会计主任 bs)wxU`Q*  
accounting period 会计报告期；会计期 Tt~[hC h  
accounting policy 会计政策；会计方针 2h51zG#qd  
accounting practice 会计惯例 Fd<Ouyxqe  
accounting principle 会计准则 8o%Vn'^t  
accounting record 会计记录 b,~pwbHf  
accounting report 会计报告 i]k)wr(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6X h7Bx1  
Accounting Society of China 中国会计学会 vMou`[\WlJ  
accounting statement 会计报表 oydP}X  
accounting system 会计制度；会计系统

1%B9xLq  
accounting transaction 会计事项；帐务交易 /K&9c !]$C  
accounting treatment 会计处理 Ah7"qv'L\  
accounting year 会计年度 ]YhQQH1>]  
accretion 增值；添加 oOI0q_bf  
accrual 应计项目；应累算数目 -kLBq:
M  
accrual basis 应计制；权责发生制 mm:TR?^  
accrual basis accounting 应计制会计；权责发生制会计 zu @|"f^`  
accrue 应累算；应计 ~"
`e9Im  
accrued benefit 应累算利益 N^oP,^+U  
accrued charges 应计费用 T=42]h  
accrued cumulative preference share dividend 应累算的累积优先股股息 6z U  
accrued expenses 应累算费用 F=e;[uK\  
accrued interest payable 应付利息；应计未付利息 j`.&4.7+  
accrued interest receivable 应收利息；应计未收利息 *'8q?R?7g  
accrued right 累算权益 `0]N#G T  
accruing profit 应累算的利润 ' abEY  
accumulated fiscal reserve 累积财政储备 EEZ~Bs}d  
accumulated profit 累积利润；滚存溢利 e7xv~C>g  
accumulated reserve 累积储备 z3S"1L7  
accumulation of surplus income 累积收益盈余 C;JW\J~W  
acquired assets 既得资产 TM#L.xPMf  
acquisition 收购；购置；取得 v0)Y,hW  
acquisition cost 购置成本 !|4]V}JQ  
acquisition expenses 购置费用 ?o+%ckH  
acquisition of 100% interest 收购全部股权
G^dp9A  
acquisition of control 取得控制权 QEt"T7a[/  
acquisition of fixed assets 购置固定资产 >Df;1:U  
acquisition of shell “买壳” Ss5@n  
acquisition price 收购价 Q<V1`e  
act of God 天灾 u,8)M'UU  
acting partner 执事合伙人 '12*'Q+{+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 VZcW 3/Y  
active partner 积极参与的合伙人 8493Sw  
active trading 交投活跃 y-.{){uaD  
actual circulation 实际流通 |-S!)iG1V  
actual cost 实际成本 d 5Ae67  
actual expenditure 实际开支；实际支出 hv#$Zo<  
actual income 实际入息；实际收入；实际收益 TX$dxHSPK  
actual market 现货市场 `W)?d I?#M  
actual price 现货价；实际价格 3h.,7,T  
actual profit 实际利润 Z9M$*Z
p  
actual quotation 实盘；实际价位；实际报价 \)uA:v  
actual year basis 按实际年度计算 @u/CNx,`X  
actuals 实货 /"La@M37  
actuarial investigation 精算调查 BSHS)_xs  
actuarial principle 精算原则 -( p%+`  
actuarial report 精算师报告 V^Z5i]zT  
Actuarial Society of Hong Kong 香港精算学会 _p:n\9k  
actuarial valuation 精算师估值 (kY0<  
actuary 精算师 hL/u5h%$  
ad referendum agreement 暂定协议；有待覆核的协定 Wu{_QuAB  
ad valorem duty 从价税；按值征税 $6UU58>n  
ad valorem duty system 从价税制 "!vY{9,  
ad valorem fee 从价费 084Us s  
ad valorem tariff 从价关税 +zche  
additional allowance 额外免税额 $[`rY D/.  
additional amount for unexpired risk 未过期风险的额外款额 ].J;8}  
additional assessable profit 补加应评税利润 #3_g8ni5X  
additional assessment 补加评税 aG;F=e  
additional commitment 额外承担 Ddq*}Pf0K  
additional commitment vote 额外承担拨款 2C:u)}R7D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B`R@%US  
additional dependent parent allowance 供养父母额外免税额 N 5zWeFq@6  
additional provision 额外拨款 b6k_u9m^E  
additional stamp duty 附加印花税 e{87n>+,  
additional tax 补加税罚款；补加税款 ?+d{Rh)y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `!N}u  
adjudged bankrupt 被裁定破产 IYq#|^)5+  
adjudicated bankrupt 裁定破产人 :atd_6   
adjudication fee 裁定费；评定印花税额手续费；评估契据费 b1#C,UWK  
adjudication of bankruptcy 裁定破产；宣告破产 y[l{ UBue:  
adjudication of insolvency 裁定无力偿还债务 &Cj~D$kDEu  
adjusted actual 经调整的实数；调整后的实数 7)<Ib j<M  
adjusted current assets 经调整的流动资产；调整后的流动资产 -7w}+iS  
adjusted figure 经调整的数字；调整后的数额 &S+*1<|`K  
adjusted liabilities 经调整的负债；调整后的负债 dDl+  
adjusted loss 经调整的亏损；调整后的亏损 6 L4\UTr  
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 iB W:t  
adjusted profit 经调整的利润；调整后的利润 NX %1L! #  
adjusted surplus 经调整的盈余额；调整后的盈余额 :^`j:B  
adjusted value 经调整的价值；调整后的价值 {:"<E?+  
adjustment 调整；修订；理算〔保险〕 \PT!m bB?  
adjustment centre 调剂中心 xV+\R/)x  
adjustment lag 调整过程的时间差距；调整时差 Mx,5  
adjustment mechanism 调整机制 ?,riwDI 2  
adjustment of loss 亏损调整 *LBF+L^C%  
adjustment process 调整过程；调整程序 #FAW@6QG  
adjustment range 调整幅度 f@ |[pT  
administered exchange rate 受管制汇率 zP0<4E$M`