[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: +7j7zpw  
r(I&`kF<  
A share Ａ股；甲类股份 7|X
.E  
abatement of tax 减税；减扣免税额 TCK<IZKLqK  
ABN AMRO Bank N.V. 荷兰银行 T5>'q;jM  
above-the-line expenditure 线上项目支出；经常预算支出 =Iy khrS  
above-the-line receipt 线上项目收入；经常预算收入 YeB)]$'?u`  
ABSA Asia Limited 南非联合亚洲有限公司 HA~BXxa/  
absolute change 绝对数值变更 (~]0)J  
absolute expenditure 实际开支 \8/$ZEom  
absolute guideline figure 绝对准则数字 W&e}*   
absolute interest 绝对权益 $pj;CoPm  
absolute order of discharge 绝对破产解除令 5
3l!$#o  
absolute profit margin 绝对利润幅度 i:
x<Vi  
absolute value 实值；绝对值 5N$O  
absolutely vested interest 绝对既得权益 jKp79].  
absorbed cost 已吸收成本；已分摊成本 j9*5Kj  
absorption 吸收；分摊；合并 kD#hfYs)i  
absorption rate 吸收率；摊配率；分摊率 4Vv$bbu+  
ACB Finance Limited 亚洲商业财务有限公司 8-FW'bA  
acceptable form of reciprocity 合理的互惠条件 0134mw%jk  
acceptable rate 适当利率；适当汇率 /8LTM|(  
acceptance agreement 承兑协议 /v7o!D1G  
acceptance for honour 参加承兑 I?KGb:]|  
acceptor 承兑人；接受人；受票人 j:[#eC  
acceptor for honour 参加承兑人 \ )2~oN  
accident insurance 意外保险 _dwJ;j`2  
Accident Insurance Association of Hong Kong 香港意外保险公会 oTk?a!Q  
accident insurance scheme 意外保险计划 =S|dzgS/  
accident year basis 意外年度基准 U\(T<WX,  
accommodation 通融；贷款 /C/I_S}H  
accommodation bill 通融票据；空头票据 A8j$c~  
accommodation party 汇票代发人 >?r8D48`  
account balance 帐户余额；帐户结余 k.W1bF9n6  
account book 帐簿 )CG,U du  
account collected in advance 预收款项 quiX"lV(  
account current book 往来帐簿 JO&+W^$uY}  
account of after-acquired property 事后取得的财产报告 m-HBoN  
account of defaulter 拖欠帐目 EsjZ;D,c(  
account payable 应付帐款 7o$S6Y;c4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~iU@ns|g\  
account receivable 应收帐款 xQ>T.nP}1  
account receivable report 应收帐款报表  t`'5|  
account statement 结单；帐单；会计财务报表 ^%}PRl9  
account title 帐户名称；会计科目 RpU.v `
 
accountant's report 会计师报告 j&Y{ CFuZ  
Accountant's Report Rules 会计师报告规则 xGt>X77  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *&$2us0%%  
Accounting Arrangements 《会计安排》 [*^rH:  
accounting basis 会计基础 Sj
@V
OW  
accounting by Official Receiver 破产管理署署长呈交的帐目 rz.`$  
Accounting Circular 《会计通告》 mEq>{l:  
accounting class 会计类别    
accounting date 记帐日期；会计结算日期 q;9OqArq  
accounting for money 款项核算 RBV*e9P%  
Accounting Officer 会计主任 {{ +8oRzY  
accounting period 会计报告期；会计期 i} ?\K>BWq  
accounting policy 会计政策；会计方针 -Rj3cx  
accounting practice 会计惯例 koy0A/\%  
accounting principle 会计准则 Z2&7HT z  
accounting record 会计记录 |!uC [=  
accounting report 会计报告 5IFc"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $c7Utms  
Accounting Society of China 中国会计学会 X oh@(%  
accounting statement 会计报表 =7Sw29u<  
accounting system 会计制度；会计系统 lCJ/@)  
accounting transaction 会计事项；帐务交易 vfOG(EkG.?  
accounting treatment 会计处理 ?EA
&kZR]  
accounting year 会计年度 qWb8"  
accretion 增值；添加 LqoH]AcN  
accrual 应计项目；应累算数目 tS6r4d%~=  
accrual basis 应计制；权责发生制 HC(o;,spO  
accrual basis accounting 应计制会计；权责发生制会计 drh,=M\F  
accrue 应累算；应计 e)A{ {wD/  
accrued benefit 应累算利益 GW!%DT  
accrued charges 应计费用 E rnGX#@v  
accrued cumulative preference share dividend 应累算的累积优先股股息 [
G7S  
accrued expenses 应累算费用 CC XOxd  
accrued interest payable 应付利息；应计未付利息 >^Y)@J
 
accrued interest receivable 应收利息；应计未收利息 s Vg89I&  
accrued right 累算权益 9RJFj?^"
 
accruing profit 应累算的利润 !-s6B  
accumulated fiscal reserve 累积财政储备 Y$nI9  
accumulated profit 累积利润；滚存溢利 !sav~dB)  
accumulated reserve 累积储备 oL*ZfF3  
accumulation of surplus income 累积收益盈余 q]OgT4ly  
acquired assets 既得资产 Cp^%;(@  
acquisition 收购；购置；取得 _>i<`k  
acquisition cost 购置成本 SOQR(UT  
acquisition expenses 购置费用 bh UghHT  
acquisition of 100% interest 收购全部股权 B}npom\tC  
acquisition of control 取得控制权 bVYsPS  
acquisition of fixed assets 购置固定资产 7:X@lmBz=  
acquisition of shell “买壳” `g:bvIV5x>  
acquisition price 收购价 Y$N D  
act of God 天灾 KhPDkD-  
acting partner 执事合伙人 #5mnSky+s  
active market 买卖活跃的市场；交投畅旺的市场；旺市 BnIZ+fg=  
active partner 积极参与的合伙人 lv\^@9r  
active trading 交投活跃 Oy~X@A  
actual circulation 实际流通 .$s=E8fW  
actual cost 实际成本 =pn(5
6  
actual expenditure 实际开支；实际支出 U$T (R2@  
actual income 实际入息；实际收入；实际收益 0
xpE+GY  
actual market 现货市场 5MS5 Q]/  
actual price 现货价；实际价格 bTc'E#  
actual profit 实际利润 -mqTlXM  
actual quotation 实盘；实际价位；实际报价 $d%NFc&  
actual year basis 按实际年度计算 k"J=CDP\  
actuals 实货 xZp`Ke
!  
actuarial investigation 精算调查 (Q ~<>  
actuarial principle 精算原则 T.iVY5^<  
actuarial report 精算师报告
HD9+4~8  
Actuarial Society of Hong Kong 香港精算学会 r_e]sOCb  
actuarial valuation 精算师估值 Ub<^;Du5  
actuary 精算师 :qO)^~x  
ad referendum agreement 暂定协议；有待覆核的协定 ~{ BR~\D  
ad valorem duty 从价税；按值征税 ]|)M /U *  
ad valorem duty system 从价税制 P>;uS
  
ad valorem fee 从价费 n]J;BW&Av  
ad valorem tariff 从价关税 Dp" xO<PE2  
additional allowance 额外免税额 #;Z+X)  
additional amount for unexpired risk 未过期风险的额外款额 k{B;J\`E;  
additional assessable profit 补加应评税利润 \>(S?)6  
additional assessment 补加评税 R#33ACCX  
additional commitment 额外承担 G~`nLC^Y  
additional commitment vote 额外承担拨款 ulxy 4] h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 - u'
5xn7  
additional dependent parent allowance 供养父母额外免税额 C4 @"@kbr  
additional provision 额外拨款 ?)'+l   
additional stamp duty 附加印花税 j#JE4(&  
additional tax 补加税罚款；补加税款 oM)4""|
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 - ]Mp<Y  
adjudged bankrupt 被裁定破产 ]^?V8*zL]  
adjudicated bankrupt 裁定破产人 N.qS;%*o{e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 h?`'%m?_b  
adjudication of bankruptcy 裁定破产；宣告破产 g)#.|d+  
adjudication of insolvency 裁定无力偿还债务 8cv[|`<  
adjusted actual 经调整的实数；调整后的实数 0FEn&\2<  
adjusted current assets 经调整的流动资产；调整后的流动资产 _4MT,kN  
adjusted figure 经调整的数字；调整后的数额 g;PZ$|%&s>  
adjusted liabilities 经调整的负债；调整后的负债 _!C'oG6s?  
adjusted loss 经调整的亏损；调整后的亏损 8nOent0a  
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 &?j]L4 %  
adjusted profit 经调整的利润；调整后的利润 8f{;oO  
adjusted surplus 经调整的盈余额；调整后的盈余额 6 o^sQ(]  
adjusted value 经调整的价值；调整后的价值 osW"b"_f  
adjustment 调整；修订；理算〔保险〕 #Yr/G NN  
adjustment centre 调剂中心 tA6x
  
adjustment lag 调整过程的时间差距；调整时差 0xe*\CAo  
adjustment mechanism 调整机制 ECEDNib  
adjustment of loss 亏损调整 f+j-M|A  
adjustment process 调整过程；调整程序 #ZvDf5A  
adjustment range 调整幅度 3tIno!|  
administered exchange rate 受管制汇率 nPo YjQi