[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: )cQ KR4x0^  
+K'YVB U}  
A share Ａ股；甲类股份 +ah4 K(+3  
abatement of tax 减税；减扣免税额 l8+1{ 6xP  
ABN AMRO Bank N.V. 荷兰银行 7`L]aRS[  
above-the-line expenditure 线上项目支出；经常预算支出 3_;=y\F  
above-the-line receipt 线上项目收入；经常预算收入 {c?{M.R  
ABSA Asia Limited 南非联合亚洲有限公司 zBTxM
 
absolute change 绝对数值变更 ho^c#>81  
absolute expenditure 实际开支 [m< jM[w{  
absolute guideline figure 绝对准则数字 1=+S'_j  
absolute interest 绝对权益 U"@p3$2QW  
absolute order of discharge 绝对破产解除令 N!?~Dgw   
absolute profit margin 绝对利润幅度 8TH;6-RT  
absolute value 实值；绝对值 wb#[&2
i  
absolutely vested interest 绝对既得权益 h-Ks:pcR  
absorbed cost 已吸收成本；已分摊成本 ueW/i  
absorption 吸收；分摊；合并 T^d<vH  
absorption rate 吸收率；摊配率；分摊率 OBlQ   
ACB Finance Limited 亚洲商业财务有限公司 fOSJdX0e|Q  
acceptable form of reciprocity 合理的互惠条件 `{w|2 [C3  
acceptable rate 适当利率；适当汇率 ; 1?L  
acceptance agreement 承兑协议 E<B/5g!  
acceptance for honour 参加承兑 H 9/m6F  
acceptor 承兑人；接受人；受票人 po]<sB  
acceptor for honour 参加承兑人 90JWU$K  
accident insurance 意外保险 4M>]0%3.D  
Accident Insurance Association of Hong Kong 香港意外保险公会 kW
%wt1",  
accident insurance scheme 意外保险计划 *hFJI9G  
accident year basis 意外年度基准 eUa:@cA  
accommodation 通融；贷款 ~Odclrs  
accommodation bill 通融票据；空头票据 \mb@-kM)  
accommodation party 汇票代发人 ):=8w.yC  
account balance 帐户余额；帐户结余 <|WXFjn  
account book 帐簿 60|m3| 0o  
account collected in advance 预收款项 7PfNPz<4+  
account current book 往来帐簿 Q-s5-&h(  
account of after-acquired property 事后取得的财产报告 V.Lk70 \  
account of defaulter 拖欠帐目 o4rf[.z  
account payable 应付帐款 /NPx9cLW^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 FDGzh/  
account receivable 应收帐款 S[8nGH#m  
account receivable report 应收帐款报表 0 >(hiTy<  
account statement 结单；帐单；会计财务报表 %AT/g&M&1#  
account title 帐户名称；会计科目 HuA4eJ(2  
accountant's report 会计师报告 vXdI)Sx[  
Accountant's Report Rules 会计师报告规则 j~Ci*'*L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :%fnJg(
 
Accounting Arrangements 《会计安排》 ,Wd+&|Q  
accounting basis 会计基础 [8DPZU@  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ho%%voJBS  
Accounting Circular 《会计通告》 !YM:?%B  
accounting class 会计类别 tC+11M  
accounting date 记帐日期；会计结算日期 {Aj=Rj@  
accounting for money 款项核算 A i#~Eu*  
Accounting Officer 会计主任 qvh8~[  
accounting period 会计报告期；会计期 L`w_Q2{sv  
accounting policy 会计政策；会计方针 W$D:mw7  
accounting practice 会计惯例 qssK0!-  
accounting principle 会计准则 =':SOO7  
accounting record 会计记录 
loyhNT=  
accounting report 会计报告 gazX2P[D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T!&VT;   
Accounting Society of China 中国会计学会 [].euDrX  
accounting statement 会计报表 zP!j {y4w  
accounting system 会计制度；会计系统 3P'Wk|j  
accounting transaction 会计事项；帐务交易
y]k{u\2
A  
accounting treatment 会计处理 )5diX + k  
accounting year 会计年度 );p:[=$71  
accretion 增值；添加 cGg~+R2P  
accrual 应计项目；应累算数目 9~r8$,e  
accrual basis 应计制；权责发生制 0}>p)k3&A  
accrual basis accounting 应计制会计；权责发生制会计 1R.6Xer  
accrue 应累算；应计 9PR?'X;4  
accrued benefit 应累算利益 {|q(4(f"Iu  
accrued charges 应计费用 ~f8:sDJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 *M~BN}.  
accrued expenses 应累算费用 dP/1E6*m  
accrued interest payable 应付利息；应计未付利息 ~MK%^5y?  
accrued interest receivable 应收利息；应计未收利息 KW3
6nY\7  
accrued right 累算权益 |)ALJJ=+  
accruing profit 应累算的利润 qHYoQ.ke  
accumulated fiscal reserve 累积财政储备 `y& 2Bf  
accumulated profit 累积利润；滚存溢利 CY@#_z  
accumulated reserve 累积储备 V$MMK  
accumulation of surplus income 累积收益盈余 phcYQqR  
acquired assets 既得资产 :u?L y[x  
acquisition 收购；购置；取得 FCt %of#  
acquisition cost 购置成本 m8*)@e  
acquisition expenses 购置费用 0*/[z
~Z-1  
acquisition of 100% interest 收购全部股权 #/>OW2Ny  
acquisition of control 取得控制权 {9./-  
acquisition of fixed assets 购置固定资产 ?ieC>cr  
acquisition of shell “买壳” l.SoiFDd  
acquisition price 收购价 Z~g7^,-t  
act of God 天灾 Bh q]h  
acting partner 执事合伙人 ~2 J!I ^J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g % 8@pjk  
active partner 积极参与的合伙人 =|3*Y0  
active trading 交投活跃 t "[2^2G  
actual circulation 实际流通 0SDyE  
actual cost 实际成本 MB?762Q  
actual expenditure 实际开支；实际支出 $?|$uMIafp  
actual income 实际入息；实际收入；实际收益 14 hE<u  
actual market 现货市场 H')8p;~{}  
actual price 现货价；实际价格 =iWn T  
actual profit 实际利润 -h&KC{Xab  
actual quotation 实盘；实际价位；实际报价 CGZ3-OW@E  
actual year basis 按实际年度计算 kfs[*ku  
actuals 实货 e:;u_be~  
actuarial investigation 精算调查 SOJkeN  
actuarial principle 精算原则 7MwS[N%#  
actuarial report 精算师报告 {60U6n  
Actuarial Society of Hong Kong 香港精算学会 z7O$o/E-*  
actuarial valuation 精算师估值 B d?{ldg  
actuary 精算师 1>_2 =^[  
ad referendum agreement 暂定协议；有待覆核的协定 5}'W8gV?  
ad valorem duty 从价税；按值征税 {} Zqaf  
ad valorem duty system 从价税制 |il P>b  
ad valorem fee 从价费 = _/XFN  
ad valorem tariff 从价关税 GsNZr=;C  
additional allowance 额外免税额 &^K,"a{  
additional amount for unexpired risk 未过期风险的额外款额 ,\ z x4*  
additional assessable profit 补加应评税利润 43BqNQ0  
additional assessment 补加评税 E Ks4N4k  
additional commitment 额外承担 2j-^F  
additional commitment vote 额外承担拨款 *~jTE;J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K\^S>
dV  
additional dependent parent allowance 供养父母额外免税额 #HmZe98[%  
additional provision 额外拨款 DYW&6+%,hO  
additional stamp duty 附加印花税 78t:ge eX  
additional tax 补加税罚款；补加税款 LZ1)zoJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 t'bhA20Z\  
adjudged bankrupt 被裁定破产 ECvTmU'=  
adjudicated bankrupt 裁定破产人 '>#8 F.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 C5EaP%s  
adjudication of bankruptcy 裁定破产；宣告破产 DDp\*6y3l  
adjudication of insolvency 裁定无力偿还债务 Z3z"c B  
adjusted actual 经调整的实数；调整后的实数 EVDcj,b"^  
adjusted current assets 经调整的流动资产；调整后的流动资产 d&t,^Hj  
adjusted figure 经调整的数字；调整后的数额 f2Z(hYH~  
adjusted liabilities 经调整的负债；调整后的负债 +Z=DvKsT J  
adjusted loss 经调整的亏损；调整后的亏损 cP>[H:\Xc  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 fnJt8Y4  
adjusted profit 经调整的利润；调整后的利润 v1\/dQK  
adjusted surplus 经调整的盈余额；调整后的盈余额  ]YKxJ''u  
adjusted value 经调整的价值；调整后的价值 }o@Dsx5  
adjustment 调整；修订；理算〔保险〕 9qX)FB@'i;  
adjustment centre 调剂中心 \MB$Cwc  
adjustment lag 调整过程的时间差距；调整时差 `]wk)50BVp  
adjustment mechanism 调整机制 rE9Nt9 }  
adjustment of loss 亏损调整 N<T@GQwkS  
adjustment process 调整过程；调整程序 JO&L1<B{v  
adjustment range 调整幅度 ?dAy_| zD  
administered exchange rate 受管制汇率 -$cO0RSY