[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: m4hkV>$d  
#:gd9os :  
A share Ａ股；甲类股份 DWt|lO  
abatement of tax 减税；减扣免税额 Xfq`k/ W  
ABN AMRO Bank N.V. 荷兰银行 JX=rL6Y@:;  
above-the-line expenditure 线上项目支出；经常预算支出 f=F:Af!  
above-the-line receipt 线上项目收入；经常预算收入 qPq]%G*{  
ABSA Asia Limited 南非联合亚洲有限公司 _YF >Y=D-  
absolute change 绝对数值变更 V/ G1C^'/  
absolute expenditure 实际开支 N>H@vt~  
absolute guideline figure 绝对准则数字 STW?0B'Jr  
absolute interest 绝对权益  TUcFx_  
absolute order of discharge 绝对破产解除令 xSmG,}3mF  
absolute profit margin 绝对利润幅度 s|Mo 3_>  
absolute value 实值；绝对值 )j36Y =r3  
absolutely vested interest 绝对既得权益 '@t$3 hk  
absorbed cost 已吸收成本；已分摊成本 kw#X,hP  
absorption 吸收；分摊；合并 dw"Es;^  
absorption rate 吸收率；摊配率；分摊率 _`udd)Y2  
ACB Finance Limited 亚洲商业财务有限公司 6!m#;8 4  
acceptable form of reciprocity 合理的互惠条件 2LtDS?)@  
acceptable rate 适当利率；适当汇率 3CoZ2  
acceptance agreement 承兑协议 I@cw=_EQL  
acceptance for honour 参加承兑 !/XNpQP  
acceptor 承兑人；接受人；受票人 @
Lnv  
acceptor for honour 参加承兑人 %;'~TtW5  
accident insurance 意外保险 6<];}M_{  
Accident Insurance Association of Hong Kong 香港意外保险公会 e'3V4iU]  
accident insurance scheme 意外保险计划 YhN<vZ}U!~  
accident year basis 意外年度基准 Pao^>rj  
accommodation 通融；贷款 V+E8{| dYL  
accommodation bill 通融票据；空头票据 v76Gwu$d  
accommodation party 汇票代发人 f*o  
account balance 帐户余额；帐户结余 "JB4Uaa  
account book 帐簿 'Lrn<  
account collected in advance 预收款项 l)%PvLbL  
account current book 往来帐簿 BiYxI{VFD  
account of after-acquired property 事后取得的财产报告 x6UXd~ L e  
account of defaulter 拖欠帐目 Nm
?^cR5r  
account payable 应付帐款 \?xM%(:<Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Z yGoOk  
account receivable 应收帐款 ^9
Pr`\   
account receivable report 应收帐款报表 %~!4DXrMk  
account statement 结单；帐单；会计财务报表 JQ03om--(  
account title 帐户名称；会计科目 0caZ_-zU  
accountant's report 会计师报告 Dkz/hg:q  
Accountant's Report Rules 会计师报告规则 o}rG:rhIh  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2RkW/)A9  
Accounting Arrangements 《会计安排》 Z2g'&,uc#  
accounting basis 会计基础 M=^d  
accounting by Official Receiver 破产管理署署长呈交的帐目 Jl{ 0q7b  
Accounting Circular 《会计通告》 !Km[Qw k-  
accounting class 会计类别 o$No@~%v  
accounting date 记帐日期；会计结算日期 Cyg2o<O@  
accounting for money 款项核算 DDeU:  
Accounting Officer 会计主任 >rd#,r  
accounting period 会计报告期；会计期 *S,~zOYN  
accounting policy 会计政策；会计方针 l0Q5q)U1A  
accounting practice 会计惯例 m/=nz.  
accounting principle 会计准则 ) D@j6r  
accounting record 会计记录 r<vMp'u  
accounting report 会计报告 CP7dn /  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }DhqzKl  
Accounting Society of China 中国会计学会 2&1mI>:F  
accounting statement 会计报表 :PO. /IBX  
accounting system 会计制度；会计系统 k =!
Q  
accounting transaction 会计事项；帐务交易
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accounting treatment 会计处理 /|?$C7%a\D  
accounting year 会计年度 n28JWkK8  
accretion 增值；添加 [^qT?se{  
accrual 应计项目；应累算数目 (4YLUN&1O$  
accrual basis 应计制；权责发生制 X)b$CG  
accrual basis accounting 应计制会计；权责发生制会计 <z<>E1ZLI  
accrue 应累算；应计 h4;kjr}h}  
accrued benefit 应累算利益 l\UjvG  
accrued charges 应计费用 =-U0r$sK+F  
accrued cumulative preference share dividend 应累算的累积优先股股息 b80#75Bj>  
accrued expenses 应累算费用 FIq'W:q:  
accrued interest payable 应付利息；应计未付利息 i7Qb~RW  
accrued interest receivable 应收利息；应计未收利息 6<lo0PQ"Z  
accrued right 累算权益 =CLPz8  
accruing profit 应累算的利润 6 s=VU\  
accumulated fiscal reserve 累积财政储备 o[ 5dR<  
accumulated profit 累积利润；滚存溢利 y[_k/.1  
accumulated reserve 累积储备 d(q1?{zr4  
accumulation of surplus income 累积收益盈余 bZ`v1d (r  
acquired assets 既得资产 CRb*sfKDL  
acquisition 收购；购置；取得 ?NMk|+  
acquisition cost 购置成本 _C !i(z!d  
acquisition expenses 购置费用 TLwxP"  
acquisition of 100% interest 收购全部股权 BSm"]!D8*  
acquisition of control 取得控制权 0 +=sBk (  
acquisition of fixed assets 购置固定资产 2*Qv6 :qK  
acquisition of shell “买壳” f[o~d`
z  
acquisition price 收购价 c-+NWC  
act of God 天灾 kdNo<x1o  
acting partner 执事合伙人 JS/'0.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N5 ?bflY  
active partner 积极参与的合伙人 .6wPpLG?{  
active trading 交投活跃 v) n-  
actual circulation 实际流通 xM jn=\}  
actual cost 实际成本 f?5>V   
actual expenditure 实际开支；实际支出 (?4%Xtul1  
actual income 实际入息；实际收入；实际收益
B>2R-pa4~  
actual market 现货市场 dtTn]}J  
actual price 现货价；实际价格 pD{OB  
actual profit 实际利润 eRMN=qP.q  
actual quotation 实盘；实际价位；实际报价 m+c-"arIpA  
actual year basis 按实际年度计算 )-2Nc7  
actuals 实货 o~LJ+m6-)  
actuarial investigation 精算调查 0*{(R#  
actuarial principle 精算原则 Q|_F P:  
actuarial report 精算师报告 >=@-]X2%j  
Actuarial Society of Hong Kong 香港精算学会 +x%u?ZR  
actuarial valuation 精算师估值 Bu:%trlgV  
actuary 精算师 !Tnjha*  
ad referendum agreement 暂定协议；有待覆核的协定 :60vbO  
ad valorem duty 从价税；按值征税 C$w%! jE  
ad valorem duty system 从价税制 !*#9b  
ad valorem fee 从价费 3ahriZe  
ad valorem tariff 从价关税 'kd}vq#|  
additional allowance 额外免税额 U)(R
4Y6 v  
additional amount for unexpired risk 未过期风险的额外款额 >_}isCd,  
additional assessable profit 补加应评税利润 Xh"9Bcjf  
additional assessment 补加评税 m\>gOTpA4  
additional commitment 额外承担 !5*VBE\  
additional commitment vote 额外承担拨款 _o~ pVBl/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tT]@yo|?e/  
additional dependent parent allowance 供养父母额外免税额  S!?T0c?>  
additional provision 额外拨款 xFu ,e  
additional stamp duty 附加印花税 ^Om}9rXw1  
additional tax 补加税罚款；补加税款 Zl>SeTjB-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _pdKcE\X  
adjudged bankrupt 被裁定破产 ASXGM0t  
adjudicated bankrupt 裁定破产人 (5$Ge$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fK/:  
adjudication of bankruptcy 裁定破产；宣告破产  Zmu  
adjudication of insolvency 裁定无力偿还债务 SAm%$vz%M  
adjusted actual 经调整的实数；调整后的实数 5:@b
NNX'j  
adjusted current assets 经调整的流动资产；调整后的流动资产 c9/w{
}F  
adjusted figure 经调整的数字；调整后的数额 UQ0! tFx  
adjusted liabilities 经调整的负债；调整后的负债 *V&M5  
adjusted loss 经调整的亏损；调整后的亏损
o#m31*o  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 /H'- }C  
adjusted profit 经调整的利润；调整后的利润 }c,b]!:  
adjusted surplus 经调整的盈余额；调整后的盈余额 S`-I -VS=L  
adjusted value 经调整的价值；调整后的价值 * F!B4go  
adjustment 调整；修订；理算〔保险〕 1<!P:@(  
adjustment centre 调剂中心 0,hs%x>v  
adjustment lag 调整过程的时间差距；调整时差 ?N{\qF1Mz  
adjustment mechanism 调整机制
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adjustment of loss 亏损调整 G$C2?|V)=  
adjustment process 调整过程；调整程序 NO5k1/-  
adjustment range 调整幅度 A'EI1_3{  
administered exchange rate 受管制汇率 S#ryEgc]