[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: =>Y b~r71  
)/H=m7}1h  
A share Ａ股；甲类股份 _[-+%RP  
abatement of tax 减税；减扣免税额 .Gv9RKgd~  
ABN AMRO Bank N.V. 荷兰银行 2Yt#%
bj7^  
above-the-line expenditure 线上项目支出；经常预算支出 \P]w^  
above-the-line receipt 线上项目收入；经常预算收入 <v;;:RB6 c  
ABSA Asia Limited 南非联合亚洲有限公司 k"|4 LPv[  
absolute change 绝对数值变更 ~<Z;)e  
absolute expenditure 实际开支 TEl:;4  
absolute guideline figure 绝对准则数字 &P&LjHFK  
absolute interest 绝对权益 *vFVXJ
o  
absolute order of discharge 绝对破产解除令 a'w~7y!}  
absolute profit margin 绝对利润幅度 Tl=cniy]  
absolute value 实值；绝对值 cZKK\h
f<  
absolutely vested interest 绝对既得权益 |du@iA]dP  
absorbed cost 已吸收成本；已分摊成本 +MPM^m  
absorption 吸收；分摊；合并 hK9Trrwau  
absorption rate 吸收率；摊配率；分摊率 b:/;  
ACB Finance Limited 亚洲商业财务有限公司 z]ZhvH7-  
acceptable form of reciprocity 合理的互惠条件 kf+]bV  
acceptable rate 适当利率；适当汇率 )n 1b  
acceptance agreement 承兑协议 3o%,8l,  
acceptance for honour 参加承兑 Ei2Y)_  
acceptor 承兑人；接受人；受票人 _f$8{&`k  
acceptor for honour 参加承兑人 $5y%\A  
accident insurance 意外保险 'EJ

8)2  
Accident Insurance Association of Hong Kong 香港意外保险公会 V|b9zHh  
accident insurance scheme 意外保险计划 2yR*<yj  
accident year basis 意外年度基准 O{a<f7 W  
accommodation 通融；贷款 $8o(_8Q)  
accommodation bill 通融票据；空头票据 ~\`lbGJ7?  
accommodation party 汇票代发人 *@=in7*c  
account balance 帐户余额；帐户结余 ARAC'F0  
account book 帐簿 LziEF-_  
account collected in advance 预收款项 WS8m^~S@\  
account current book 往来帐簿 LY2oBX@fC  
account of after-acquired property 事后取得的财产报告 +9G GC  
account of defaulter 拖欠帐目 |n=m{JX\m  
account payable 应付帐款 '/U[ ui0{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9tsI1]1[m  
account receivable 应收帐款 <y=VDb/  
account receivable report 应收帐款报表 IRNL(9H  
account statement 结单；帐单；会计财务报表 j*>+^g\Q6  
account title 帐户名称；会计科目 \bqIe} 3V7  
accountant's report 会计师报告 e>~g!S}G  
Accountant's Report Rules 会计师报告规则 RvKP&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .MkHB0 2N  
Accounting Arrangements 《会计安排》 9{|JmgO!  
accounting basis 会计基础 GqumH/;  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?|'+5$  
Accounting Circular 《会计通告》 IY6DZP  
accounting class 会计类别 5=tvB,Ux4  
accounting date 记帐日期；会计结算日期 3^ ~M7=k  
accounting for money 款项核算 D].!u{##  
Accounting Officer 会计主任 W)3?T&`
 
accounting period 会计报告期；会计期 #pu
6^NTK  
accounting policy 会计政策；会计方针 K,e"@ G  
accounting practice 会计惯例 zWpJ\/k~  
accounting principle 会计准则 :b)IDcW&j:  
accounting record 会计记录 l P& 7
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accounting report 会计报告 ,/AwR?m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $&/JY  
Accounting Society of China 中国会计学会 R06L4,/b  
accounting statement 会计报表 5ckL=q"+/  
accounting system 会计制度；会计系统 0 3fCn"  
accounting transaction 会计事项；帐务交易 /ylO["<Q  
accounting treatment 会计处理 
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accounting year 会计年度 6nh!g  
accretion 增值；添加 C,7 d  
accrual 应计项目；应累算数目 xgHR;USH  
accrual basis 应计制；权责发生制 ehk5U,d  
accrual basis accounting 应计制会计；权责发生制会计
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accrue 应累算；应计 P
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accrued benefit 应累算利益 S9 R(;  
accrued charges 应计费用 {Vw+~8  
accrued cumulative preference share dividend 应累算的累积优先股股息 I|69|^  
accrued expenses 应累算费用 2g~qVT,  
accrued interest payable 应付利息；应计未付利息 e5G)83[=  
accrued interest receivable 应收利息；应计未收利息 uKc x$  
accrued right 累算权益 D ]Q,~Y&'  
accruing profit 应累算的利润 j#QJ5(
#  
accumulated fiscal reserve 累积财政储备 |N_tVE  
accumulated profit 累积利润；滚存溢利 2g5i3C.q$  
accumulated reserve 累积储备 n%zW6}  
accumulation of surplus income 累积收益盈余 {Q],rv|;  
acquired assets 既得资产 X{4jyi-<  
acquisition 收购；购置；取得 c} )U:?6  
acquisition cost 购置成本 /aS=vjs  
acquisition expenses 购置费用 BrF/-F  
acquisition of 100% interest 收购全部股权 VuA7rIF$66  
acquisition of control 取得控制权 lM1~K  
acquisition of fixed assets 购置固定资产 mM&Sq;JJ;  
acquisition of shell “买壳” |/<,71Ae  
acquisition price 收购价 r09gB#K4  
act of God 天灾 -&4>>h9_  
acting partner 执事合伙人 Cbu/7z   
active market 买卖活跃的市场；交投畅旺的市场；旺市 p=%Vo@ *]  
active partner 积极参与的合伙人 XN9s!5A<L)  
active trading 交投活跃 ,Y *unk<S  
actual circulation 实际流通  [U9b_`  
actual cost 实际成本 x|4m*>Ke  
actual expenditure 实际开支；实际支出 uQh dg4  
actual income 实际入息；实际收入；实际收益 zh`!x{Z?^  
actual market 现货市场 r k$&sDc/3  
actual price 现货价；实际价格  gGF]Dq  
actual profit 实际利润 <T]% Gg8  
actual quotation 实盘；实际价位；实际报价 Uytq,3Gj
6  
actual year basis 按实际年度计算 2gM=vaiH=  
actuals 实货 p}q27<O*/  
actuarial investigation 精算调查 {!!
df.h  
actuarial principle 精算原则 <xpOi&l  
actuarial report 精算师报告 K$v SdpC  
Actuarial Society of Hong Kong 香港精算学会 7P1G^)  
actuarial valuation 精算师估值 AGaM &x=  
actuary 精算师 :})(@.H  
ad referendum agreement 暂定协议；有待覆核的协定 &"HxAK)f  
ad valorem duty 从价税；按值征税 Mx9#YJ?t~  
ad valorem duty system 从价税制 +B(x:hzY9  
ad valorem fee 从价费 ^u'hl$`^  
ad valorem tariff 从价关税 iMG)zPj  
additional allowance 额外免税额 5=/&[=  
additional amount for unexpired risk 未过期风险的额外款额 l{b<rUh5W  
additional assessable profit 补加应评税利润 EUBJnf:q  
additional assessment 补加评税
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additional commitment 额外承担 :QKxpHi  
additional commitment vote 额外承担拨款 wEju`0#;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |OW/-&)  
additional dependent parent allowance 供养父母额外免税额 7$3R}=Z`\q  
additional provision 额外拨款 n>Cl;cN=  
additional stamp duty 附加印花税 WMy97*L<  
additional tax 补加税罚款；补加税款 )Ve -)rZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {g8uMt\4  
adjudged bankrupt 被裁定破产 F`!B!uY  
adjudicated bankrupt 裁定破产人 (al.7VA;9
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t][U`1>i  
adjudication of bankruptcy 裁定破产；宣告破产 <Q
57}[$*)  
adjudication of insolvency 裁定无力偿还债务 $cl[Qcw  
adjusted actual 经调整的实数；调整后的实数 vW6 a=j8  
adjusted current assets 经调整的流动资产；调整后的流动资产 &UzeNL"]  
adjusted figure 经调整的数字；调整后的数额 hxG=g6:G  
adjusted liabilities 经调整的负债；调整后的负债 8yW8F26  
adjusted loss 经调整的亏损；调整后的亏损 MZYh44  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 &6]+a4  
adjusted profit 经调整的利润；调整后的利润 UI:YzR  
adjusted surplus 经调整的盈余额；调整后的盈余额 R F3?q6j ,  
adjusted value 经调整的价值；调整后的价值 LV4\zd6  
adjustment 调整；修订；理算〔保险〕 l^`& Tnzv  
adjustment centre 调剂中心 >?Y)evW  
adjustment lag 调整过程的时间差距；调整时差 FHztF$Z  
adjustment mechanism 调整机制 mL5Nu+#  
adjustment of loss 亏损调整 v[$-)vs*ag  
adjustment process 调整过程；调整程序 `As|MYv  
adjustment range 调整幅度 eAqSY s!1  
administered exchange rate 受管制汇率 +65OR'd