[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$qdU!c  
@u'27c_<d3  
A share Ａ股；甲类股份 ~M9n<kmE  
abatement of tax 减税；减扣免税额 PUFW^"L V  
ABN AMRO Bank N.V. 荷兰银行 :xUl+(+  
above-the-line expenditure 线上项目支出；经常预算支出 { $QF*j  
above-the-line receipt 线上项目收入；经常预算收入 5+Zx-oWq_  
ABSA Asia Limited 南非联合亚洲有限公司
2M(PH]D  
absolute change 绝对数值变更 kvO`]>#;$?  
absolute expenditure 实际开支 (=&bo p  
absolute guideline figure 绝对准则数字 +EB,7<5<  
absolute interest 绝对权益 t U~H@'  
absolute order of discharge 绝对破产解除令 RxDxLU2kt  
absolute profit margin 绝对利润幅度 B6!<@*BI  
absolute value 实值；绝对值 gJ[q {b  
absolutely vested interest 绝对既得权益 }zfLm`vJ  
absorbed cost 已吸收成本；已分摊成本 H|Fqc=qp  
absorption 吸收；分摊；合并 /Geks/  
absorption rate 吸收率；摊配率；分摊率 uL
2{v  
ACB Finance Limited 亚洲商业财务有限公司 R7;rBEt8  
acceptable form of reciprocity 合理的互惠条件 "62Ysapq+  
acceptable rate 适当利率；适当汇率 {pJ@I=q  
acceptance agreement 承兑协议 -9<yB  
acceptance for honour 参加承兑 fOjt` ~ToI  
acceptor 承兑人；接受人；受票人 2.L6]^N p(  
acceptor for honour 参加承兑人 +q,n}@y=  
accident insurance 意外保险 2Z9gOd<M~  
Accident Insurance Association of Hong Kong 香港意外保险公会 %IH|zSr)EM  
accident insurance scheme 意外保险计划 kFZu/HRI  
accident year basis 意外年度基准 uc(yos  
accommodation 通融；贷款 ][K8\  
accommodation bill 通融票据；空头票据 g}og@UY7#  
accommodation party 汇票代发人 KL\=:iWA  
account balance 帐户余额；帐户结余 ,["|wqM  
account book 帐簿 6%hEs6-R  
account collected in advance 预收款项 &/#Tk>:  
account current book 往来帐簿 hw.demD  
account of after-acquired property 事后取得的财产报告
;NVTn<Uj  
account of defaulter 拖欠帐目 9C'+~<l  
account payable 应付帐款 {aa,#B]i  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 VS@W.0/  
account receivable 应收帐款 SVEA  
account receivable report 应收帐款报表 % |Gzht\  
account statement 结单；帐单；会计财务报表 snzH}$ Ls  
account title 帐户名称；会计科目 (a4y1k t-  
accountant's report 会计师报告 ,xM*hN3A  
Accountant's Report Rules 会计师报告规则 yD i d`ym  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `YU:kj<6  
Accounting Arrangements 《会计安排》 q>lkLHS  
accounting basis 会计基础 QR"O)lP  
accounting by Official Receiver 破产管理署署长呈交的帐目 MKYE]D;  
Accounting Circular 《会计通告》 (=/L#Yg_  
accounting class 会计类别 cw-JGqLx  
accounting date 记帐日期；会计结算日期 +O:pZz  
accounting for money 款项核算 ,7$uh):  
Accounting Officer 会计主任 *wZV*)}  
accounting period 会计报告期；会计期 2o3k=hKS  
accounting policy 会计政策；会计方针 Gg ,k  
accounting practice 会计惯例 2X|jq4  
accounting principle 会计准则 -#z'A  
accounting record 会计记录 q@yabuN@,j  
accounting report 会计报告 #:5g`Ch4,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 M@ZpgAfq  
Accounting Society of China 中国会计学会 Ox1QP2t6Y  
accounting statement 会计报表 &XTd[_VW!  
accounting system 会计制度；会计系统 @9P9U`Z P  
accounting transaction 会计事项；帐务交易 b6M)qt9R  
accounting treatment 会计处理 'Bn_'w~j{  
accounting year 会计年度 %iFIY=W  
accretion 增值；添加 [*E.G~IS`  
accrual 应计项目；应累算数目 :v ~q  
accrual basis 应计制；权责发生制 pY5HW2TsY|  
accrual basis accounting 应计制会计；权责发生制会计 jsht2]iq3K  
accrue 应累算；应计 _;R
D-kv  
accrued benefit 应累算利益 '"p*FN  
accrued charges 应计费用 g5N<B+?!i  
accrued cumulative preference share dividend 应累算的累积优先股股息 yFtf~8s3  
accrued expenses 应累算费用 ,'DrFlI  
accrued interest payable 应付利息；应计未付利息 [4yQbqe;  
accrued interest receivable 应收利息；应计未收利息 f3B8,>  
accrued right 累算权益 P[K T  
accruing profit 应累算的利润 }n8;A;axi  
accumulated fiscal reserve 累积财政储备 dV*rnpN  
accumulated profit 累积利润；滚存溢利 m8A1^ R  
accumulated reserve 累积储备 <G=@Gl  
accumulation of surplus income 累积收益盈余 ^moIMFl  
acquired assets 既得资产 '
UCx^-  
acquisition 收购；购置；取得 UC$+&&rO  
acquisition cost 购置成本 @a3v[}c*  
acquisition expenses 购置费用 {/!"}{G1e  
acquisition of 100% interest 收购全部股权 epyYo&x}  
acquisition of control 取得控制权 X,CFY  
acquisition of fixed assets 购置固定资产 $F$R4?_  
acquisition of shell “买壳” OvG|=  
acquisition price 收购价 pC Is+1O/  
act of God 天灾 [m&ZAq  
acting partner 执事合伙人 %+J*oFwQu  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6MQ:C'8T&=  
active partner 积极参与的合伙人 Tz~ftf  
active trading 交投活跃 OEi9 )I  
actual circulation 实际流通 e!'u{>u  
actual cost 实际成本 ?E@[~qq_  
actual expenditure 实际开支；实际支出 glIIJ5d|,  
actual income 实际入息；实际收入；实际收益 ;g9:0,xT4  
actual market 现货市场 HKw4}FC*  
actual price 现货价；实际价格 K0a 50@B]
 
actual profit 实际利润 <cjT n:w  
actual quotation 实盘；实际价位；实际报价 H43
D=N&  
actual year basis 按实际年度计算 ^C T}i'  
actuals 实货 fbkjK`_q  
actuarial investigation 精算调查 Lw
 k-  
actuarial principle 精算原则 Ux]@prAq  
actuarial report 精算师报告 Uwa1)Lwn  
Actuarial Society of Hong Kong 香港精算学会 zjE4v-H:l  
actuarial valuation 精算师估值 >1zzDd_  
actuary 精算师 _@76eZd  
ad referendum agreement 暂定协议；有待覆核的协定 H.K`#W&  
ad valorem duty 从价税；按值征税 *&MkkI#  
ad valorem duty system 从价税制 RjHpC7b*%  
ad valorem fee 从价费 ?QVI'R:Z
?  
ad valorem tariff 从价关税 - mXr6R?  
additional allowance 额外免税额 ``Rb-.Fq,  
additional amount for unexpired risk 未过期风险的额外款额 l))IO`s=_  
additional assessable profit 补加应评税利润 hKYPH?b%  
additional assessment 补加评税 L<`g}iw  
additional commitment 额外承担 Dw,f~D$+ic  
additional commitment vote 额外承担拨款 mr.DP~O:9p  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3Re\ T  
additional dependent parent allowance 供养父母额外免税额 zf u7
8  
additional provision 额外拨款 S45_-aE  
additional stamp duty 附加印花税 z6(Q 3@iO  
additional tax 补加税罚款；补加税款 [hbIv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gu&oCT  
adjudged bankrupt 被裁定破产 P2F>iK#U  
adjudicated bankrupt 裁定破产人 gvYs<,:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1A`";E&  
adjudication of bankruptcy 裁定破产；宣告破产
:"]ei@  
adjudication of insolvency 裁定无力偿还债务 b"9,DQB=i  
adjusted actual 经调整的实数；调整后的实数 M+:wa@Kl  
adjusted current assets 经调整的流动资产；调整后的流动资产 h65j,v6B  
adjusted figure 经调整的数字；调整后的数额 \$"
Xr  
adjusted liabilities 经调整的负债；调整后的负债 xM\ApN~W  
adjusted loss 经调整的亏损；调整后的亏损 \>k+Oyj  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 k6S<46}h|  
adjusted profit 经调整的利润；调整后的利润 "-%H</  
adjusted surplus 经调整的盈余额；调整后的盈余额 O2f2Fb$B7  
adjusted value 经调整的价值；调整后的价值 RGmpkQEp   
adjustment 调整；修订；理算〔保险〕 Xi.?9J
`@  
adjustment centre 调剂中心 _TF>c:m3  
adjustment lag 调整过程的时间差距；调整时差 w4
a7c  
adjustment mechanism 调整机制 Hc9pWr"N  
adjustment of loss 亏损调整 ?f&I"\y  
adjustment process 调整过程；调整程序 [DwB7l)O(  
adjustment range 调整幅度 B?Skw{&  
administered exchange rate 受管制汇率 7/L7L5h<