[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: Mn }Z
9S[  
^ yukn*L  
A share Ａ股；甲类股份 UA!G r3  
abatement of tax 减税；减扣免税额 4gkV]" H!  
ABN AMRO Bank N.V. 荷兰银行 ]htZ!; 8J  
above-the-line expenditure 线上项目支出；经常预算支出 p,AD!~n`  
above-the-line receipt 线上项目收入；经常预算收入 /@nRL  
ABSA Asia Limited 南非联合亚洲有限公司 64\5v?C  
absolute change 绝对数值变更 b\0 Q:  
absolute expenditure 实际开支 yL3<X
w|  
absolute guideline figure 绝对准则数字 Y1E>T-Ma  
absolute interest 绝对权益 }jY[| >z  
absolute order of discharge 绝对破产解除令 R;TEtu7  
absolute profit margin 绝对利润幅度 < 8 Y<w|Hh  
absolute value 实值；绝对值 P7k$^n  
absolutely vested interest 绝对既得权益 ,8"[ /@  
absorbed cost 已吸收成本；已分摊成本 2eR+dT  
absorption 吸收；分摊；合并 "O*W]e  
absorption rate 吸收率；摊配率；分摊率 ~~:8Yv[(  
ACB Finance Limited 亚洲商业财务有限公司 C8W`Oly:]  
acceptable form of reciprocity 合理的互惠条件 n\"LN3  
acceptable rate 适当利率；适当汇率 f~"V  
acceptance agreement 承兑协议 4bFVyv  
acceptance for honour 参加承兑 o(>-:l i0  
acceptor 承兑人；接受人；受票人 jme5'FR
 
acceptor for honour 参加承兑人 PD T\Q\J^X  
accident insurance 意外保险 b;{"lJ:+Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 q}F%o0  
accident insurance scheme 意外保险计划 $t H.np  
accident year basis 意外年度基准 |^k1hX2?W  
accommodation 通融；贷款 )< a8a@  
accommodation bill 通融票据；空头票据 6u, 0y$3  
accommodation party 汇票代发人 pOI`,i}.  
account balance 帐户余额；帐户结余 ^YJ^+:D(  
account book 帐簿 $E,DxDT  
account collected in advance 预收款项 rD U6 5j  
account current book 往来帐簿 g&F<Uv#mZ  
account of after-acquired property 事后取得的财产报告 +$QL0|RL  
account of defaulter 拖欠帐目 r=H\4%P4  
account payable 应付帐款 1gy}E=noP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hUhp2ibEs  
account receivable 应收帐款 kbT-Oz  2  
account receivable report 应收帐款报表 JX0_
UU   
account statement 结单；帐单；会计财务报表 U9fF;[g  
account title 帐户名称；会计科目 U>-#('  
accountant's report 会计师报告 2[&-y[1  
Accountant's Report Rules 会计师报告规则 PW//8
lsR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {i}Q}OgYq  
Accounting Arrangements 《会计安排》 $F() `L{Tj  
accounting basis 会计基础 y'O{8Q8T  
accounting by Official Receiver 破产管理署署长呈交的帐目 8Pdn w/W  
Accounting Circular 《会计通告》 g7LW?Ewr  
accounting class 会计类别 +M]8_kE=+l  
accounting date 记帐日期；会计结算日期 v_h*:c  
accounting for money 款项核算 HeifFJn  
Accounting Officer 会计主任 k\<
Ln w  
accounting period 会计报告期；会计期 ;,-Vapz  
accounting policy 会计政策；会计方针 J'c9577$  
accounting practice 会计惯例 k Q(y^tW  
accounting principle 会计准则 \J:T]  
accounting record 会计记录 gI5nWEM0{  
accounting report 会计报告 N&h!14]{Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UYrzsUjg&  
Accounting Society of China 中国会计学会 'I>#0VRr  
accounting statement 会计报表 3X,{9+(F  
accounting system 会计制度；会计系统 j"u)
/A8*  
accounting transaction 会计事项；帐务交易 b{>dOI*.}  
accounting treatment 会计处理 |B$\3,  
accounting year 会计年度 K
L"L65g&  
accretion 增值；添加 V@'S#K#  
accrual 应计项目；应累算数目 X@q1;J  
accrual basis 应计制；权责发生制 >b?)WNk  
accrual basis accounting 应计制会计；权责发生制会计 I8]NY !'cW  
accrue 应累算；应计 .%Q Ea_\  
accrued benefit 应累算利益 %ys}Q!gR  
accrued charges 应计费用 iPO S  
accrued cumulative preference share dividend 应累算的累积优先股股息 OT3;qT*fw  
accrued expenses 应累算费用 j$oZIV7  
accrued interest payable 应付利息；应计未付利息 (b}7Yb]#c  
accrued interest receivable 应收利息；应计未收利息 mM{v>Em2K#  
accrued right 累算权益 ucPMT0k  
accruing profit 应累算的利润 $QBUnLOek&  
accumulated fiscal reserve 累积财政储备 HWOH8q{f!  
accumulated profit 累积利润；滚存溢利 FNEmGz/4  
accumulated reserve 累积储备 J}\]<aC
 
accumulation of surplus income 累积收益盈余 :Ia&,;Gc  
acquired assets 既得资产 vnC&1  
acquisition 收购；购置；取得 t3g!5  
acquisition cost 购置成本 p=gUcO8  
acquisition expenses 购置费用 4yv31QG$  
acquisition of 100% interest 收购全部股权 oa !P]r  
acquisition of control 取得控制权 ,x.)L=Cx8  
acquisition of fixed assets 购置固定资产 mJR T+SZ  
acquisition of shell “买壳” >D62l*VC)  
acquisition price 收购价 ]sAD5<;  
act of God 天灾 R_n-&d'PP  
acting partner 执事合伙人 tgA |Vwwk  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P[8N58#  
active partner 积极参与的合伙人 zR
FM/IYC  
active trading 交投活跃 nW'x#0-  
actual circulation 实际流通
K({,]<l5  
actual cost 实际成本 {K8T5zrV  
actual expenditure 实际开支；实际支出 a`Zf_;$@  
actual income 实际入息；实际收入；实际收益 yv4PK*  
actual market 现货市场 gj X1b
2  
actual price 现货价；实际价格 'FFc"lqj  
actual profit 实际利润 <U pjAuG8  
actual quotation 实盘；实际价位；实际报价 Fsj[J
E  
actual year basis 按实际年度计算 %([H*sLX  
actuals 实货 xR`2+t&t  
actuarial investigation 精算调查 0|;=mYa4M  
actuarial principle 精算原则 #K w\r50  
actuarial report 精算师报告 5VbNWrw  
Actuarial Society of Hong Kong 香港精算学会 ]t;5kj/  
actuarial valuation 精算师估值 qDb}b d5  
actuary 精算师 hj,x~^cS  
ad referendum agreement 暂定协议；有待覆核的协定 Mwc3@  
ad valorem duty 从价税；按值征税 rtE,
SN  
ad valorem duty system 从价税制 1tpD|  
ad valorem fee 从价费 c iX2 G  
ad valorem tariff 从价关税 =T$- #bA)  
additional allowance 额外免税额 ),,vu  
additional amount for unexpired risk 未过期风险的额外款额 `,d7_#9'  
additional assessable profit 补加应评税利润 u`|fmVI  
additional assessment 补加评税 <-}\V!@E!  
additional commitment 额外承担 Q#KjX;No  
additional commitment vote 额外承担拨款 3: Uik  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 EdpR| z  
additional dependent parent allowance 供养父母额外免税额 6u7wfAf  
additional provision 额外拨款 3IFU{0a`  
additional stamp duty 附加印花税 E76:}(  
additional tax 补加税罚款；补加税款 S &u94hlC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 tO3 ;;%  
adjudged bankrupt 被裁定破产 U2$T}/@  
adjudicated bankrupt 裁定破产人 '%N)(S`O7P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 d*L'`BBsp  
adjudication of bankruptcy 裁定破产；宣告破产 CI{x/ e^(  
adjudication of insolvency 裁定无力偿还债务 yk
2j&}M  
adjusted actual 经调整的实数；调整后的实数 ,qB081hPG  
adjusted current assets 经调整的流动资产；调整后的流动资产 oVW?d]R  
adjusted figure 经调整的数字；调整后的数额 lV'83  
adjusted liabilities 经调整的负债；调整后的负债 2wQ CQ"  
adjusted loss 经调整的亏损；调整后的亏损 PK" C+o;:  
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 hgGcUpJy?  
adjusted profit 经调整的利润；调整后的利润 %>TdTt  
adjusted surplus 经调整的盈余额；调整后的盈余额 @jKB!z9{  
adjusted value 经调整的价值；调整后的价值 )f Rh^6  
adjustment 调整；修订；理算〔保险〕  >pKI'  
adjustment centre 调剂中心 #x21e }Li  
adjustment lag 调整过程的时间差距；调整时差 uypD`%pC  
adjustment mechanism 调整机制 P6Ei!t,>  
adjustment of loss 亏损调整 Q"O _h  
adjustment process 调整过程；调整程序 I/g]9 y  
adjustment range 调整幅度 :[doYizk:  
administered exchange rate 受管制汇率 6k2~j j1 d