[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: IUOf/mM5  
Y(,RJ&7  
A share Ａ股；甲类股份 B!&5*f}*  
abatement of tax 减税；减扣免税额 I=L["]  
ABN AMRO Bank N.V. 荷兰银行 ]xvA2!)Q  
above-the-line expenditure 线上项目支出；经常预算支出 q{9vY:`[  
above-the-line receipt 线上项目收入；经常预算收入 ROkwjw  
ABSA Asia Limited 南非联合亚洲有限公司 'dj3y/ k%  
absolute change 绝对数值变更 ;2kQ)Bq"  
absolute expenditure 实际开支 Vg$d|m${  
absolute guideline figure 绝对准则数字 ?i<l7
 
absolute interest 绝对权益 oRbWqN` F.  
absolute order of discharge 绝对破产解除令 v/ry" W  
absolute profit margin 绝对利润幅度 K\-N'M!Z  
absolute value 实值；绝对值 >M5}L<  
absolutely vested interest 绝对既得权益 Pim  
absorbed cost 已吸收成本；已分摊成本 "W5MZ  
absorption 吸收；分摊；合并 VESvCei  
absorption rate 吸收率；摊配率；分摊率 KGJSGvo+y  
ACB Finance Limited 亚洲商业财务有限公司 [],[LkS  
acceptable form of reciprocity 合理的互惠条件 0Jv6?7]LKa  
acceptable rate 适当利率；适当汇率 s4Ja y!A  
acceptance agreement 承兑协议 `v?hL
~  
acceptance for honour 参加承兑 8$-MUF,  
acceptor 承兑人；接受人；受票人 *A9v8$  
acceptor for honour 参加承兑人 >9w^C1"  
accident insurance 意外保险 `*U@d%a  
Accident Insurance Association of Hong Kong 香港意外保险公会
r8(oTx  
accident insurance scheme 意外保险计划 6@|!m'  
accident year basis 意外年度基准 \gP?uJ  
accommodation 通融；贷款 ,i*rHMe  
accommodation bill 通融票据；空头票据 tM5(&cQ!d  
accommodation party 汇票代发人 S:!5|o|  
account balance 帐户余额；帐户结余 7}xQ4M\u$  
account book 帐簿 C 9%bD  
account collected in advance 预收款项 yl>^QMmo  
account current book 往来帐簿 g(P7CX+y  
account of after-acquired property 事后取得的财产报告 -(57C*#ap  
account of defaulter 拖欠帐目 Ps0Cc_  
account payable 应付帐款 ,q*
|R 
O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U,b80%k:  
account receivable 应收帐款 m&AbH&;  
account receivable report 应收帐款报表 ky !ZJR  
account statement 结单；帐单；会计财务报表 y1 a%f.F`  
account title 帐户名称；会计科目 rE*yT(:w  
accountant's report 会计师报告 A]"6/Lr9P  
Accountant's Report Rules 会计师报告规则 lsV>sW4]Z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ydD:6bBX  
Accounting Arrangements 《会计安排》 !
o| ex+z;  
accounting basis 会计基础 xpa+R^D5G  
accounting by Official Receiver 破产管理署署长呈交的帐目 /;_$:`|/  
Accounting Circular 《会计通告》 0of:tZU  
accounting class 会计类别 bHTf{=  
accounting date 记帐日期；会计结算日期 jYU0zGpj  
accounting for money 款项核算 J*g
<]P&p0  
Accounting Officer 会计主任 {X,-T&  
accounting period 会计报告期；会计期 a3A-N] ;f  
accounting policy 会计政策；会计方针 8k{XUn  
accounting practice 会计惯例 tDAX pi(  
accounting principle 会计准则 n}NUe`E_h  
accounting record 会计记录 Il/`#b@h  
accounting report 会计报告 ^/2O_C  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |vi=h2*  
Accounting Society of China 中国会计学会 heF'7ezv#  
accounting statement 会计报表 wB8548C}-  
accounting system 会计制度；会计系统 > a@1y8B  
accounting transaction 会计事项；帐务交易 mmFcch$Jv  
accounting treatment 会计处理 Y+S<?8pA  
accounting year 会计年度 je\]j-0$u  
accretion 增值；添加 aQhT*OT{Q  
accrual 应计项目；应累算数目 /_< _X 7  
accrual basis 应计制；权责发生制 F
\+9u$=  
accrual basis accounting 应计制会计；权责发生制会计 \ bNDeA&l  
accrue 应累算；应计 "7alpjwb  
accrued benefit 应累算利益 lS;S:- -F  
accrued charges 应计费用 [9EL[}  
accrued cumulative preference share dividend 应累算的累积优先股股息 $xvwnbq#y  
accrued expenses 应累算费用 7TX$  
accrued interest payable 应付利息；应计未付利息 [Qkj}  
accrued interest receivable 应收利息；应计未收利息 l7ES*==&@0  
accrued right 累算权益 6mZpyt  
accruing profit 应累算的利润 I-s$U T[p  
accumulated fiscal reserve 累积财政储备 ADP[KZO$4  
accumulated profit 累积利润；滚存溢利 L#vk77  
accumulated reserve 累积储备 _z^&zuO  
accumulation of surplus income 累积收益盈余 @zR_[s  
acquired assets 既得资产 `5t~ Vlp  
acquisition 收购；购置；取得 5;{*mJ:F  
acquisition cost 购置成本 #r&yH^-  
acquisition expenses 购置费用 wj$3L3  
acquisition of 100% interest 收购全部股权 K(mzt[n(  
acquisition of control 取得控制权 1iY?t  
acquisition of fixed assets 购置固定资产 I~ SFY>s  
acquisition of shell “买壳” H_JT"~_2  
acquisition price 收购价 Ft2ZZ<As  
act of God 天灾 :v-,-3AG  
acting partner 执事合伙人 #z}IW(u<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ({rescQB  
active partner 积极参与的合伙人 /4BYH?*  
active trading 交投活跃 h EFn>  
actual circulation 实际流通 >48)@sS  
actual cost 实际成本 p'SY 2xq-,  
actual expenditure 实际开支；实际支出 NLWj5K)1P  
actual income 实际入息；实际收入；实际收益 9&c *%mm  
actual market 现货市场 @(st![i +  
actual price 现货价；实际价格 =>C3IR/  
actual profit 实际利润 z81`Lhg6  
actual quotation 实盘；实际价位；实际报价 b|Ed@C  
actual year basis 按实际年度计算 vP<8,XG  
actuals 实货 ~o;*{ Q  
actuarial investigation 精算调查 cMt , 80  
actuarial principle 精算原则 4s&koH(x  
actuarial report 精算师报告 ZONe
}tv:  
Actuarial Society of Hong Kong 香港精算学会 2L2)``*   
actuarial valuation 精算师估值 fl 9J  
actuary 精算师 wmv/?g  
ad referendum agreement 暂定协议；有待覆核的协定 nG5: H.)  
ad valorem duty 从价税；按值征税 FCr>$  
ad valorem duty system 从价税制 }WkR-5N  
ad valorem fee 从价费 bF3}L=z  
ad valorem tariff 从价关税 iGeuO[^  
additional allowance 额外免税额 $ "^yoL  
additional amount for unexpired risk 未过期风险的额外款额 c;7ekj  
additional assessable profit 补加应评税利润 wmS:*U2sc  
additional assessment 补加评税 q(@hYp#O"3  
additional commitment 额外承担 7+p=4i^@Zs  
additional commitment vote 额外承担拨款 d
'wWj  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tO QY./I  
additional dependent parent allowance 供养父母额外免税额 a U*cw
R  
additional provision 额外拨款  F_%&,"$  
additional stamp duty 附加印花税 ?<$DQ%bf  
additional tax 补加税罚款；补加税款 k!,&L$sG  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 t5za$kW'&  
adjudged bankrupt 被裁定破产 B8G1 #V_jK  
adjudicated bankrupt 裁定破产人 FZtI
C77X5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 n|iO)L\9aB  
adjudication of bankruptcy 裁定破产；宣告破产 r(qU~re'  
adjudication of insolvency 裁定无力偿还债务 RIl +QA  
adjusted actual 经调整的实数；调整后的实数 Qjh @oWT  
adjusted current assets 经调整的流动资产；调整后的流动资产 RnkrI~x  
adjusted figure 经调整的数字；调整后的数额 {#1}YGpiVM  
adjusted liabilities 经调整的负债；调整后的负债 O7RW*V:G@  
adjusted loss 经调整的亏损；调整后的亏损 V5LzUg]  
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 1~q|
%"J  
adjusted profit 经调整的利润；调整后的利润 *9Nq^ +  
adjusted surplus 经调整的盈余额；调整后的盈余额 V`"A|Y  
adjusted value 经调整的价值；调整后的价值 >H?{=H+/#  
adjustment 调整；修订；理算〔保险〕 ]q@6&]9  
adjustment centre 调剂中心 ) crhF9!4  
adjustment lag 调整过程的时间差距；调整时差 MY}B)`yx=  
adjustment mechanism 调整机制 o;@T6-VH  
adjustment of loss 亏损调整 @(A[H^E  
adjustment process 调整过程；调整程序 rt\4We,7  
adjustment range 调整幅度 i/UHDqZ  
administered exchange rate 受管制汇率 5zF7yvS.w