[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: H [v~  
f 6q@  
A share Ａ股；甲类股份 ._yr7uY[M  
abatement of tax 减税；减扣免税额 8P*n|]B.'  
ABN AMRO Bank N.V. 荷兰银行 NE! Xt<A  
above-the-line expenditure 线上项目支出；经常预算支出 'e&4#VLH^  
above-the-line receipt 线上项目收入；经常预算收入 z}&<DYD  
ABSA Asia Limited 南非联合亚洲有限公司 HDaec`j  
absolute change 绝对数值变更 gR6:J  
absolute expenditure 实际开支 %*uqtw8  
absolute guideline figure 绝对准则数字 \)v.dQ!  
absolute interest 绝对权益 <7zpHSFBq  
absolute order of discharge 绝对破产解除令 +LyhF2  
absolute profit margin 绝对利润幅度 o{ (v  
absolute value 实值；绝对值 @|^Ch+%@  
absolutely vested interest 绝对既得权益 %ry>p(-pC(  
absorbed cost 已吸收成本；已分摊成本 RBb@@k[v  
absorption 吸收；分摊；合并 i.<}
X  
absorption rate 吸收率；摊配率；分摊率 KGJB.<Be  
ACB Finance Limited 亚洲商业财务有限公司 r1\.Jz  
acceptable form of reciprocity 合理的互惠条件 ?SpI^Wn)[  
acceptable rate 适当利率；适当汇率 A+p}oY '  
acceptance agreement 承兑协议 |gaZq!l  
acceptance for honour 参加承兑 k X-AC 5]  
acceptor 承兑人；接受人；受票人 E|6|m8  
acceptor for honour 参加承兑人 #Y:/^Q$_qS  
accident insurance 意外保险 ks{s Q@~  
Accident Insurance Association of Hong Kong 香港意外保险公会 "~;jFB8  
accident insurance scheme 意外保险计划 6->b(B V $  
accident year basis 意外年度基准 YK-R|z6K  
accommodation 通融；贷款 qdm!]w.G5  
accommodation bill 通融票据；空头票据 c:iMbJOn#  
accommodation party 汇票代发人 1Tl("XV3
 
account balance 帐户余额；帐户结余 [L275]4n!]  
account book 帐簿 1Zecl);O{  
account collected in advance 预收款项 $~-j-0 \m  
account current book 往来帐簿  2O  
account of after-acquired property 事后取得的财产报告 SX4p(t  
account of defaulter 拖欠帐目 cD>o(#x]  
account payable 应付帐款 OU##A:gI  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D^u{zZy@e  
account receivable 应收帐款 zb4g\H 0  
account receivable report 应收帐款报表 LY >JE6zTt  
account statement 结单；帐单；会计财务报表 !F8 !]" *  
account title 帐户名称；会计科目 S\,{qhd  
accountant's report 会计师报告 4S=lO?\"A  
Accountant's Report Rules 会计师报告规则 `bm-O
NK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~)Z`Q  
Accounting Arrangements 《会计安排》 tY#^3ac  
accounting basis 会计基础 .3!4@l\9C  
accounting by Official Receiver 破产管理署署长呈交的帐目 V+8+ 17^  
Accounting Circular 《会计通告》 Grqs*V &|g  
accounting class 会计类别 @Q^;qMy  
accounting date 记帐日期；会计结算日期 F&P)mbz1  
accounting for money 款项核算 ?( '%QfT  
Accounting Officer 会计主任 l{R)yTO  
accounting period 会计报告期；会计期 p<jr&zVEc>  
accounting policy 会计政策；会计方针 l
ghzd6  
accounting practice 会计惯例 HT]ubw]rJ  
accounting principle 会计准则 bcZonS  
accounting record 会计记录 `3OGCy  
accounting report 会计报告 Z/x1?{z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5(W9Jj]  
Accounting Society of China 中国会计学会 vfm-K;,#  
accounting statement 会计报表 vZxy9Wmc
 
accounting system 会计制度；会计系统 !d^`YEfE  
accounting transaction 会计事项；帐务交易 PTP2QAt  
accounting treatment 会计处理 I,[EL{fz  
accounting year 会计年度 H~@h #6  
accretion 增值；添加 l\5NuCgRY  
accrual 应计项目；应累算数目 !9 F+uc5  
accrual basis 应计制；权责发生制 DkI kiw{L  
accrual basis accounting 应计制会计；权责发生制会计 u|ZO"t  
accrue 应累算；应计 3:gk:j#  
accrued benefit 应累算利益 jDnh/k0{d  
accrued charges 应计费用 Wama>dy%  
accrued cumulative preference share dividend 应累算的累积优先股股息 c1^3lgPv  
accrued expenses 应累算费用 ra&C|"~E  
accrued interest payable 应付利息；应计未付利息 v\Hyu1;8  
accrued interest receivable 应收利息；应计未收利息 #&Ee5xM=  
accrued right 累算权益 (nzt}i0  
accruing profit 应累算的利润 -'(:Sq,4o  
accumulated fiscal reserve 累积财政储备 D8ly8]H  
accumulated profit 累积利润；滚存溢利 :-Pj )Y{I  
accumulated reserve 累积储备 N_<n$3P\?f  
accumulation of surplus income 累积收益盈余 .EcMn  
acquired assets 既得资产 PjHm#a3zg%  
acquisition 收购；购置；取得 bo2Od  
acquisition cost 购置成本 3
XRG"  
acquisition expenses 购置费用 |
`nVr>QF&  
acquisition of 100% interest 收购全部股权 ; 
p9D2&  
acquisition of control 取得控制权 2KEww3.
{  
acquisition of fixed assets 购置固定资产 QZlUUj\   
acquisition of shell “买壳” @oEDtN
  
acquisition price 收购价 <'-me09C*  
act of God 天灾 -}J8|gwwp  
acting partner 执事合伙人 *pMA V[^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \a!<^|C&  
active partner 积极参与的合伙人 [xPE?OD  
active trading 交投活跃 tTgW^&B  
actual circulation 实际流通 <G>PPf}  
actual cost 实际成本 *v+ fkg  
actual expenditure 实际开支；实际支出 }>w4!  
actual income 实际入息；实际收入；实际收益 }#J}8.  
actual market 现货市场 zCrcCr  
actual price 现货价；实际价格 hd~rC*I  
actual profit 实际利润 7L*`nU|h  
actual quotation 实盘；实际价位；实际报价 U~m.I  
actual year basis 按实际年度计算 F?B= :8,}  
actuals 实货 3[0:,^a  
actuarial investigation 精算调查 `2P T 8UM  
actuarial principle 精算原则 U4gwxK  
actuarial report 精算师报告 A3_9MO   
Actuarial Society of Hong Kong 香港精算学会 bRp[N  
actuarial valuation 精算师估值 2e"}5b5  
actuary 精算师 W=?87PkJu  
ad referendum agreement 暂定协议；有待覆核的协定 w. f[
)  
ad valorem duty 从价税；按值征税 R.N*G]K5  
ad valorem duty system 从价税制 `vw.~OBl  
ad valorem fee 从价费 ,)1e+EnV&  
ad valorem tariff 从价关税 fsd>4t:"\  
additional allowance 额外免税额 sXxO{aeev  
additional amount for unexpired risk 未过期风险的额外款额 vvxj{fxb)  
additional assessable profit 补加应评税利润 R{vPn8X6g  
additional assessment 补加评税 =HHg:"  
additional commitment 额外承担 S41>VbtEp  
additional commitment vote 额外承担拨款 1tdCzbEn+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k6BgY|0gC  
additional dependent parent allowance 供养父母额外免税额 <.ky1aex7  
additional provision 额外拨款 D,a%Je-r,  
additional stamp duty 附加印花税 ^~l<N
@  
additional tax 补加税罚款；补加税款 =6&D4~R  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S)yV51^B  
adjudged bankrupt 被裁定破产 Z"Oa5V6[A  
adjudicated bankrupt 裁定破产人 U@nwSfp:G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "[yiNJ"kt  
adjudication of bankruptcy 裁定破产；宣告破产 T*yveo&j  
adjudication of insolvency 裁定无力偿还债务 #9OP.4  
adjusted actual 经调整的实数；调整后的实数 Umg81!  
adjusted current assets 经调整的流动资产；调整后的流动资产 dL(|Y{4  
adjusted figure 经调整的数字；调整后的数额 kqw? X{  
adjusted liabilities 经调整的负债；调整后的负债 ISew]R2  
adjusted loss 经调整的亏损；调整后的亏损 <
>s\tJ  
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 MFuI&u!g:  
adjusted profit 经调整的利润；调整后的利润 Oy$BR <\  
adjusted surplus 经调整的盈余额；调整后的盈余额 h>0<@UP  
adjusted value 经调整的价值；调整后的价值 "M^W:4_  
adjustment 调整；修订；理算〔保险〕 AW5g (  
adjustment centre 调剂中心 0h4}RmS  
adjustment lag 调整过程的时间差距；调整时差 Bq_P?Q+\  
adjustment mechanism 调整机制 zi .
,?Q  
adjustment of loss 亏损调整 \DK*>
k  
adjustment process 调整过程；调整程序 PDng!IQ^  
adjustment range 调整幅度 dRm'$ G9  
administered exchange rate 受管制汇率 VAGMI+ -