[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: ;5=J'8f  
[|d:QFx  
A share Ａ股；甲类股份 C/"fS#<  
abatement of tax 减税；减扣免税额 {,*G}/9<  
ABN AMRO Bank N.V. 荷兰银行 +c/am``  
above-the-line expenditure 线上项目支出；经常预算支出 s6OnHX\it7  
above-the-line receipt 线上项目收入；经常预算收入 x%B^hH;W  
ABSA Asia Limited 南非联合亚洲有限公司 =DvFY]9{  
absolute change 绝对数值变更 9@./=5N~3  
absolute expenditure 实际开支 zHG KPuk'  
absolute guideline figure 绝对准则数字 6/hY[a!  
absolute interest 绝对权益 5,I'6$J  
absolute order of discharge 绝对破产解除令 UMm<HQ  
absolute profit margin 绝对利润幅度 Y"D'|i  
absolute value 实值；绝对值 P
H9MB
 
absolutely vested interest 绝对既得权益 vvv~n
]S6  
absorbed cost 已吸收成本；已分摊成本 4} 'Xrg  
absorption 吸收；分摊；合并 BZQ98"Fz*  
absorption rate 吸收率；摊配率；分摊率 VxLq,$B76  
ACB Finance Limited 亚洲商业财务有限公司 l?NRQTG  
acceptable form of reciprocity 合理的互惠条件 bsC~ 2S\o  
acceptable rate 适当利率；适当汇率 UAnq|NJO  
acceptance agreement 承兑协议 (u@[}!  
acceptance for honour 参加承兑 ~KDx  
acceptor 承兑人；接受人；受票人 = PcmJG]  
acceptor for honour 参加承兑人 1 <.I2\^  
accident insurance 意外保险 )W:`Q&/G  
Accident Insurance Association of Hong Kong 香港意外保险公会 2WIL0Siwl  
accident insurance scheme 意外保险计划 T_\HU*\  
accident year basis 意外年度基准 |rH;}t|un  
accommodation 通融；贷款 L^KGY<hp4  
accommodation bill 通融票据；空头票据 M]!R}<]{  
accommodation party 汇票代发人 XPd>DH(Yc  
account balance 帐户余额；帐户结余 &Sj<X`^  
account book 帐簿 7e/Uc!&*  
account collected in advance 预收款项 gq*- v:P>  
account current book 往来帐簿 bENfEOf,  
account of after-acquired property 事后取得的财产报告 NOP~?p  
account of defaulter 拖欠帐目 VE& ?Zd~  
account payable 应付帐款 (;$J5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i^G/)bq  
account receivable 应收帐款 A)2vjM9}K  
account receivable report 应收帐款报表 +)^F9LPl  
account statement 结单；帐单；会计财务报表 +[UFf3(ON  
account title 帐户名称；会计科目 VFT G3,kI  
accountant's report 会计师报告 bEV 9l  
Accountant's Report Rules 会计师报告规则 [VT&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l\-1W2  
Accounting Arrangements 《会计安排》 1Z'cL~9  
accounting basis 会计基础 0J_ AX   
accounting by Official Receiver 破产管理署署长呈交的帐目 m( C7Fa  
Accounting Circular 《会计通告》 }IC$Du#  
accounting class 会计类别 M E[Wg\  
accounting date 记帐日期；会计结算日期 T3[\;ib}  
accounting for money 款项核算 KM g`O3_16  
Accounting Officer 会计主任 [3nhf<O  
accounting period 会计报告期；会计期 Kf76./  
accounting policy 会计政策；会计方针 @b=tj
QO_  
accounting practice 会计惯例 Mlb=,l  
accounting principle 会计准则 Vl{CD>$,  
accounting record 会计记录 y<m{eDV7  
accounting report 会计报告 <^UB@'lCm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N6c']!aM@  
Accounting Society of China 中国会计学会 =   
accounting statement 会计报表 b=9(gZ 9  
accounting system 会计制度；会计系统 k~>9,=::d  
accounting transaction 会计事项；帐务交易 }Jk.c~P)  
accounting treatment 会计处理 P!,\V\TY]  
accounting year 会计年度 >-r\]/^  
accretion 增值；添加 7I/Sfmqy"O  
accrual 应计项目；应累算数目 ,ZJI]Q=!  
accrual basis 应计制；权责发生制 CM>/b3nOW  
accrual basis accounting 应计制会计；权责发生制会计 V5i_\
A  
accrue 应累算；应计 +Q_X,gZ  
accrued benefit 应累算利益 DdJxb{y7  
accrued charges 应计费用 KunK.m  
accrued cumulative preference share dividend 应累算的累积优先股股息 *;7&  
accrued expenses 应累算费用 u'd+:uH  
accrued interest payable 应付利息；应计未付利息 |b;}' *  
accrued interest receivable 应收利息；应计未收利息 y%|nE((  
accrued right 累算权益 BcX}[?c  
accruing profit 应累算的利润 N:)`+}  
accumulated fiscal reserve 累积财政储备 |H2{%!  
accumulated profit 累积利润；滚存溢利 &jl'1mZ  
accumulated reserve 累积储备 -WB?hmx  
accumulation of surplus income 累积收益盈余 G&0&*mp  
acquired assets 既得资产 }zj w\  
acquisition 收购；购置；取得 %;!@\5$  
acquisition cost 购置成本 q+x4Od3  
acquisition expenses 购置费用 aj20, w  
acquisition of 100% interest 收购全部股权 f?dNTfQ3mi  
acquisition of control 取得控制权 r[eZV"  
acquisition of fixed assets 购置固定资产 />
Wh  
acquisition of shell “买壳” HyiuU`  
acquisition price 收购价 Xf:CGR8_  
act of God 天灾 G#HbiVH9  
acting partner 执事合伙人 C(3yJ
zg>y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ZF51|b  
active partner 积极参与的合伙人 \u2K?wC  
active trading 交投活跃 wHBkaPO!  
actual circulation 实际流通 c#OZ=`
 
actual cost 实际成本 C:h
fI;*7  
actual expenditure 实际开支；实际支出 R9o:{U]  
actual income 实际入息；实际收入；实际收益 *wwLhweQ5W  
actual market 现货市场 ]"dZE2!  
actual price 现货价；实际价格 H#E   
actual profit 实际利润 5u:+hB  
actual quotation 实盘；实际价位；实际报价 pCb@4nb  
actual year basis 按实际年度计算 `Vw9j,G  
actuals 实货 k1L GT&  
actuarial investigation 精算调查 1i_~ZzX8  
actuarial principle 精算原则 @!Il!+^3  
actuarial report 精算师报告 en=Z[ZIPO  
Actuarial Society of Hong Kong 香港精算学会 KA`1IW
;  
actuarial valuation 精算师估值 #dqZdj@  
actuary 精算师 L:`|lc=^  
ad referendum agreement 暂定协议；有待覆核的协定 2 L%d,Ta>  
ad valorem duty 从价税；按值征税  c?}C{  
ad valorem duty system 从价税制 >RHK6c  
ad valorem fee 从价费 B+jT|Y'  
ad valorem tariff 从价关税 FMwT4]y  
additional allowance 额外免税额 T?) U|  
additional amount for unexpired risk 未过期风险的额外款额 UIL5K 
 
additional assessable profit 补加应评税利润 !__f  
additional assessment 补加评税 Fz?ON1\  
additional commitment 额外承担 Wv77ef  
additional commitment vote 额外承担拨款 7V4iPx  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RT9fp(6*  
additional dependent parent allowance 供养父母额外免税额 eoR@5OA&  
additional provision 额外拨款 'an{<82 i  
additional stamp duty 附加印花税 L -b~#  
additional tax 补加税罚款；补加税款 YM 7P!8Gc  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !H~!i.m'-  
adjudged bankrupt 被裁定破产 m/0G=%d%k
 
adjudicated bankrupt 裁定破产人 C0 .Xp  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |O+R%'z'<  
adjudication of bankruptcy 裁定破产；宣告破产 r;y&Wa  
adjudication of insolvency 裁定无力偿还债务 -gu)d5b  
adjusted actual 经调整的实数；调整后的实数 KFA B  
adjusted current assets 经调整的流动资产；调整后的流动资产 >%qGK-_  
adjusted figure 经调整的数字；调整后的数额 %p/Qz|W  
adjusted liabilities 经调整的负债；调整后的负债 *gMuo6  
adjusted loss 经调整的亏损；调整后的亏损 }C/ }8<  
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 ?b#/*T}ac  
adjusted profit 经调整的利润；调整后的利润 pP{b!1  
adjusted surplus 经调整的盈余额；调整后的盈余额 
%a5Sc|&-  
adjusted value 经调整的价值；调整后的价值 dWR?1sV|e  
adjustment 调整；修订；理算〔保险〕 bLCrh(<  
adjustment centre 调剂中心 , PJl32  
adjustment lag 调整过程的时间差距；调整时差 cC"7Vt9b  
adjustment mechanism 调整机制 U(3LeS;mr  
adjustment of loss 亏损调整 i2N*3X~  
adjustment process 调整过程；调整程序 2EG"xA5%  
adjustment range 调整幅度 np= m~k  
administered exchange rate 受管制汇率 cn<9!2a