[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: zx3gz7>k;  
S/nPK,^d2  
A share Ａ股；甲类股份 EY,jy]|#  
abatement of tax 减税；减扣免税额 ,`@pi@ <"#  
ABN AMRO Bank N.V. 荷兰银行 MUO<o  
above-the-line expenditure 线上项目支出；经常预算支出 Y`;}w}EcgR  
above-the-line receipt 线上项目收入；经常预算收入 Smr{+m a  
ABSA Asia Limited 南非联合亚洲有限公司 o*S_"  
absolute change 绝对数值变更 54gr'qvr  
absolute expenditure 实际开支 =p+y$  
absolute guideline figure 绝对准则数字 hH %>  
absolute interest 绝对权益 Mo,&h?VOM?  
absolute order of discharge 绝对破产解除令 M+)a6ge  
absolute profit margin 绝对利润幅度 1E+12{~m"i  
absolute value 实值；绝对值 l8\UO<^fY  
absolutely vested interest 绝对既得权益 t|aV:x  
absorbed cost 已吸收成本；已分摊成本 Zh"m;l/]  
absorption 吸收；分摊；合并 &Y{^yb  
absorption rate 吸收率；摊配率；分摊率 T@ c~ql  
ACB Finance Limited 亚洲商业财务有限公司 x:|Y)Dn\  
acceptable form of reciprocity 合理的互惠条件  I//=C6  
acceptable rate 适当利率；适当汇率 Yj %]|E-  
acceptance agreement 承兑协议 eS`VI+=@0  
acceptance for honour 参加承兑 3k Ci5C  
acceptor 承兑人；接受人；受票人 '7Gv_G_  
acceptor for honour 参加承兑人 qJhsMo2
IH  
accident insurance 意外保险 UUah5$Iy  
Accident Insurance Association of Hong Kong 香港意外保险公会 !"rPS

GK*  
accident insurance scheme 意外保险计划 #B `?}a=  
accident year basis 意外年度基准 ?'
a8QJo  
accommodation 通融；贷款 eqbN_$>  
accommodation bill 通融票据；空头票据 yvAO"43  
accommodation party 汇票代发人 Lc3&\q e  
account balance 帐户余额；帐户结余 JU 9GJ"
  
account book 帐簿 XYE wn_Y  
account collected in advance 预收款项 2u"lc'9v  
account current book 往来帐簿 l/eF P  
account of after-acquired property 事后取得的财产报告 U!wi;W2  
account of defaulter 拖欠帐目 # 36QO  
account payable 应付帐款 .tngN<f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }9~^}99}  
account receivable 应收帐款 K\Ea\b[  
account receivable report 应收帐款报表 >4:d
)  
account statement 结单；帐单；会计财务报表 x9_ mlZ  
account title 帐户名称；会计科目 g@.$P>Bh  
accountant's report 会计师报告 o[|[xuTm  
Accountant's Report Rules 会计师报告规则 E5k
)~P`|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 o/5-T4  
Accounting Arrangements 《会计安排》 iI3:<j l  
accounting basis 会计基础 $ghZ<Y2}9  
accounting by Official Receiver 破产管理署署长呈交的帐目 g3R(,IH  
Accounting Circular 《会计通告》 } M#e\neii  
accounting class 会计类别 ZN[<=w&(cB  
accounting date 记帐日期；会计结算日期  T]#V  
accounting for money 款项核算 nxLuzf4U5  
Accounting Officer 会计主任 oMh$:jR$
 
accounting period 会计报告期；会计期 9!FX*}dC  
accounting policy 会计政策；会计方针 aeqz~z2~8s  
accounting practice 会计惯例 |VfEp  
accounting principle 会计准则 O%bbyR2  
accounting record 会计记录 c}(WniR-"  
accounting report 会计报告 _(W@FS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^ Lth
o`  
Accounting Society of China 中国会计学会 5>k:PKHL  
accounting statement 会计报表 `Q]N]mK  
accounting system 会计制度；会计系统 04a ^jjc  
accounting transaction 会计事项；帐务交易 @Nu2 :~JO  
accounting treatment 会计处理 HU3:6R&  
accounting year 会计年度 aZfMeW  
accretion 增值；添加 rzjVUPdnh  
accrual 应计项目；应累算数目 tFN >]`Z  
accrual basis 应计制；权责发生制 n3^(y"q  
accrual basis accounting 应计制会计；权责发生制会计 *Gsj pNr-  
accrue 应累算；应计 UKS5{"=T[  
accrued benefit 应累算利益 P7x;G5'.  
accrued charges 应计费用 t ne_]+  
accrued cumulative preference share dividend 应累算的累积优先股股息 FpoHm%+  
accrued expenses 应累算费用 X>q`F;W  
accrued interest payable 应付利息；应计未付利息 gI+8J.AG=  
accrued interest receivable 应收利息；应计未收利息 s**<=M GK  
accrued right 累算权益 sD|l}f   
accruing profit 应累算的利润 ."Ms7=  
accumulated fiscal reserve 累积财政储备 &|yLTx  
accumulated profit 累积利润；滚存溢利 0;Z|:\P\=  
accumulated reserve 累积储备 ZsmOn#`=^}  
accumulation of surplus income 累积收益盈余 YQVo7"`%  
acquired assets 既得资产 .`or^`X3  
acquisition 收购；购置；取得 +pofN-*%  
acquisition cost 购置成本 Z6 !
Up1  
acquisition expenses 购置费用 Q
eeV<  
acquisition of 100% interest 收购全部股权 4l D$'`  
acquisition of control 取得控制权 (In{GA7;  
acquisition of fixed assets 购置固定资产 T j$'B[cv  
acquisition of shell “买壳” rb*|0ST  
acquisition price 收购价 o)`PSw=  
act of God 天灾 g \mE  
acting partner 执事合伙人 1? >P3C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R@e'=z[%1  
active partner 积极参与的合伙人 1.hWgWDP  
active trading 交投活跃 )G[byBa  
actual circulation 实际流通 =BJLj0=N  
actual cost 实际成本 b@CB +8$  
actual expenditure 实际开支；实际支出 [KDxB>R<{  
actual income 实际入息；实际收入；实际收益 BN/4O?jD9  
actual market 现货市场 m5Bf<E,c  
actual price 现货价；实际价格 uF ?[H -y  
actual profit 实际利润 [%W'd9`>  
actual quotation 实盘；实际价位；实际报价 Qg>NJ\*Q  
actual year basis 按实际年度计算 ~!S3J2kG{  
actuals 实货 d;i|s[6ds`  
actuarial investigation 精算调查 WBe0^=x  
actuarial principle 精算原则 {X{R]  
actuarial report 精算师报告 st'T._  
Actuarial Society of Hong Kong 香港精算学会 5 Qgu:)}  
actuarial valuation 精算师估值 qwTz7r  
actuary 精算师 1gI7$y+?  
ad referendum agreement 暂定协议；有待覆核的协定 D9rQ%|}S  
ad valorem duty 从价税；按值征税 JK,MK|  
ad valorem duty system 从价税制 sXLW';Fz  
ad valorem fee 从价费 u{1R=ML  
ad valorem tariff 从价关税 A40DbD\^ad  
additional allowance 额外免税额 E)b$;'  
additional amount for unexpired risk 未过期风险的额外款额 -V$|t<  
additional assessable profit 补加应评税利润 UQVL)-Z  
additional assessment 补加评税 oFk2y^>u  
additional commitment 额外承担 WtSs:D  
additional commitment vote 额外承担拨款 dSI"yz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 yD[d%w  
additional dependent parent allowance 供养父母额外免税额 y\Wn:RR1[  
additional provision 额外拨款 ULx:2jz  
additional stamp duty 附加印花税 \Ne`9k  
additional tax 补加税罚款；补加税款 ':4cQ4Z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7>hcvML  
adjudged bankrupt 被裁定破产 /2^L;#  
adjudicated bankrupt 裁定破产人 !j~wAdHk  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _"DC)  
adjudication of bankruptcy 裁定破产；宣告破产 #qRoTtMq7  
adjudication of insolvency 裁定无力偿还债务 Bk8}K=%w  
adjusted actual 经调整的实数；调整后的实数 ct+F\:e  
adjusted current assets 经调整的流动资产；调整后的流动资产 zLJ>)v$81  
adjusted figure 经调整的数字；调整后的数额  5"% .8P  
adjusted liabilities 经调整的负债；调整后的负债 7lC$UQx8  
adjusted loss 经调整的亏损；调整后的亏损 Y,L`WeQY.  
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 uWS]l[Ga  
adjusted profit 经调整的利润；调整后的利润 Ou[K7-m%&  
adjusted surplus 经调整的盈余额；调整后的盈余额 lg^'/8^f  
adjusted value 经调整的价值；调整后的价值 U32$9"  
adjustment 调整；修订；理算〔保险〕 nnlj#  
adjustment centre 调剂中心 !
$)reaS  
adjustment lag 调整过程的时间差距；调整时差 Upz)iOqLi  
adjustment mechanism 调整机制 6@]o,O  
adjustment of loss 亏损调整 uYW4$6S3  
adjustment process 调整过程；调整程序 G?4@[m  
adjustment range 调整幅度 jaS<*_~#R
 
administered exchange rate 受管制汇率 .G/Rh92