[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: Q|G|5X  
'a>D+A:  
A share Ａ股；甲类股份 C#L|7M??;  
abatement of tax 减税；减扣免税额 =Ea,8bpn  
ABN AMRO Bank N.V. 荷兰银行 So4#n7  
above-the-line expenditure 线上项目支出；经常预算支出 c,#Nd@  
above-the-line receipt 线上项目收入；经常预算收入 ){KrBaGa4  
ABSA Asia Limited 南非联合亚洲有限公司 .p(r|5(b  
absolute change 绝对数值变更 !wKiMgLS  
absolute expenditure 实际开支 l
HE+o;-  
absolute guideline figure 绝对准则数字 @
@=,bO  
absolute interest 绝对权益 GK#D R/OM  
absolute order of discharge 绝对破产解除令 Mo4c8wp&SM  
absolute profit margin 绝对利润幅度 7?\r9bD  
absolute value 实值；绝对值 )M@^Z(W/a  
absolutely vested interest 绝对既得权益 zo@,>'m  
absorbed cost 已吸收成本；已分摊成本 |7!Bk$(vA  
absorption 吸收；分摊；合并 {*nE8+..A  
absorption rate 吸收率；摊配率；分摊率 j?VHR$  
ACB Finance Limited 亚洲商业财务有限公司 7**zO3 H  
acceptable form of reciprocity 合理的互惠条件 [YJ*zO  
acceptable rate 适当利率；适当汇率 c*R18,5-  
acceptance agreement 承兑协议 M{p9b E[j  
acceptance for honour 参加承兑 |*L/ m0'L  
acceptor 承兑人；接受人；受票人 Zt 1n
H  
acceptor for honour 参加承兑人 _B\87e  
accident insurance 意外保险 ' Y]<1M>.g  
Accident Insurance Association of Hong Kong 香港意外保险公会 u(JuU/U  
accident insurance scheme 意外保险计划 ){w!<Lb  
accident year basis 意外年度基准 eQIS`T  
accommodation 通融；贷款 {'#7b# DB>  
accommodation bill 通融票据；空头票据 0UQ DB5u  
accommodation party 汇票代发人 ^tVIPH.R  
account balance 帐户余额；帐户结余 <)oxs]<  
account book 帐簿 !k#N] 9D3  
account collected in advance 预收款项 l s%
'\}  
account current book 往来帐簿 @9\E  
account of after-acquired property 事后取得的财产报告 VYrs4IFT$  
account of defaulter 拖欠帐目 i(xL-&{  
account payable 应付帐款 ~!_UDD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~L.5;8a3Pe  
account receivable 应收帐款 B&}lYo  
account receivable report 应收帐款报表 Htep
3Ol3  
account statement 结单；帐单；会计财务报表 51'V[tI;8  
account title 帐户名称；会计科目 t`1~5#?Du(  
accountant's report 会计师报告 \*c=b
z&l  
Accountant's Report Rules 会计师报告规则 5'EoB^`8N~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0p'g+ 2  
Accounting Arrangements 《会计安排》 'f6!a5qC  
accounting basis 会计基础 %}{. U  
accounting by Official Receiver 破产管理署署长呈交的帐目 xP 3>8Y  
Accounting Circular 《会计通告》 ZV[-$  
accounting class 会计类别 &pAmFe  
accounting date 记帐日期；会计结算日期 /q^_ 'Lp  
accounting for money 款项核算 ;\iu*1>Z,&  
Accounting Officer 会计主任 ' &Nv|v\V  
accounting period 会计报告期；会计期 4rD&Lg'  
accounting policy 会计政策；会计方针 bWzUWLa  
accounting practice 会计惯例 b=:%*gq,  
accounting principle 会计准则 kb'l@d#E  
accounting record 会计记录 {tnhP^C3>  
accounting report 会计报告 ~%sNPKjA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qwo{34  
Accounting Society of China 中国会计学会 4*Z>-<W=  
accounting statement 会计报表 g]. _J  
accounting system 会计制度；会计系统 d^`n/"Ice  
accounting transaction 会计事项；帐务交易 I5g!c|#y  
accounting treatment 会计处理 &I/C^/F&  
accounting year 会计年度 N0fmC*1-  
accretion 增值；添加 jDW$}^ 6  
accrual 应计项目；应累算数目 dj3E20Ws  
accrual basis 应计制；权责发生制 {|tMN,Z  
accrual basis accounting 应计制会计；权责发生制会计 EyV6uk~  
accrue 应累算；应计 -yY]0  
accrued benefit 应累算利益 \X;)Kt"  
accrued charges 应计费用 wQX%*GbL2  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~93+Oxg  
accrued expenses 应累算费用 qox@_  
accrued interest payable 应付利息；应计未付利息 B R0P :h  
accrued interest receivable 应收利息；应计未收利息 !^w}Sp  
accrued right 累算权益 o]0\Km  
accruing profit 应累算的利润 !:|D[1m  
accumulated fiscal reserve 累积财政储备 1$uO%  
accumulated profit 累积利润；滚存溢利 {c=H#- A  
accumulated reserve 累积储备 QBTjiaYGa'  
accumulation of surplus income 累积收益盈余 X6o iOs  
acquired assets 既得资产 WOf*1C  
acquisition 收购；购置；取得 /Y*6mQ:  
acquisition cost 购置成本 Vxim$'x!  
acquisition expenses 购置费用 B6]M\4v  
acquisition of 100% interest 收购全部股权 YXTd^M~@D  
acquisition of control 取得控制权 >^d+;~Q;  
acquisition of fixed assets 购置固定资产 |FZIUS{]  
acquisition of shell “买壳” <>[]-Vq  
acquisition price 收购价 2(NN QU@Uz  
act of God 天灾 <@H=XEn  
acting partner 执事合伙人 "\x\P)j0>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 F$H^W@<w  
active partner 积极参与的合伙人 SR&'38UCe  
active trading 交投活跃 Dq~D4
|  
actual circulation 实际流通 Ck^jgB.7  
actual cost 实际成本 -hpMd/F
 
actual expenditure 实际开支；实际支出 di#:KW  
actual income 实际入息；实际收入；实际收益 8nHFNOv6  
actual market 现货市场 ? Eh)JJt  
actual price 现货价；实际价格 mi$*,fz  
actual profit 实际利润 e(sV4Z~  
actual quotation 实盘；实际价位；实际报价 1N\-Ku  
actual year basis 按实际年度计算 L9(!L$  
actuals 实货 }TAHVcX*p  
actuarial investigation 精算调查 YNWAef4  
actuarial principle 精算原则 >&2n\HR\  
actuarial report 精算师报告 gjhW
oZV  
Actuarial Society of Hong Kong 香港精算学会 p+d?k"WN?  
actuarial valuation 精算师估值 9mfP9  
actuary 精算师 IBe0?F #  
ad referendum agreement 暂定协议；有待覆核的协定 4|DGQ  
ad valorem duty 从价税；按值征税 !Typ_Cs  
ad valorem duty system 从价税制 qox31pnS  
ad valorem fee 从价费 G[!Y6c3  
ad valorem tariff 从价关税 Y'%k
G5nF  
additional allowance 额外免税额 G9i?yd4n=B  
additional amount for unexpired risk 未过期风险的额外款额 {`CmE/`{  
additional assessable profit 补加应评税利润 \%011 I4  
additional assessment 补加评税 qT+:oMrTSm  
additional commitment 额外承担 60&4?<lR4  
additional commitment vote 额外承担拨款 - d(RK_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ia}V8i  
additional dependent parent allowance 供养父母额外免税额 8q#Be1u<s2  
additional provision 额外拨款 nXnO]wXC  
additional stamp duty 附加印花税 G Za<  
additional tax 补加税罚款；补加税款 U:o(%dk  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $S _VR  
adjudged bankrupt 被裁定破产 fA>FU/r  
adjudicated bankrupt 裁定破产人 2pQdDbm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &DgJu.  
adjudication of bankruptcy 裁定破产；宣告破产 dF/HKBJ  
adjudication of insolvency 裁定无力偿还债务 q-)Ynp4'  
adjusted actual 经调整的实数；调整后的实数 |ydOi&  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;iMgv5=  
adjusted figure 经调整的数字；调整后的数额 $"G=r(MW  
adjusted liabilities 经调整的负债；调整后的负债 <X,0\U!lL  
adjusted loss 经调整的亏损；调整后的亏损 I>
L@P`d  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 p&~= rp`E  
adjusted profit 经调整的利润；调整后的利润 :pZWFJ34{  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^sA"&Vdr^  
adjusted value 经调整的价值；调整后的价值 F ak"u'~  
adjustment 调整；修订；理算〔保险〕 M;Dk$B{;R  
adjustment centre 调剂中心 ?pJUbZ#J  
adjustment lag 调整过程的时间差距；调整时差 Y]R;>E5o|  
adjustment mechanism 调整机制 Hkck=@>8H*  
adjustment of loss 亏损调整 [C"[#7  
adjustment process 调整过程；调整程序 !{, `h<  
adjustment range 调整幅度 %[9d1F3  
administered exchange rate 受管制汇率 )KPQ8y!d