[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: RC\TPG/8!  
A5 8i}G9  
A share Ａ股；甲类股份 b!_l(2  
abatement of tax 减税；减扣免税额 >8jDW "Ua  
ABN AMRO Bank N.V. 荷兰银行 ~hP[[?  
above-the-line expenditure 线上项目支出；经常预算支出 *)u
_m h  
above-the-line receipt 线上项目收入；经常预算收入
}RW4  
ABSA Asia Limited 南非联合亚洲有限公司 'Y>!xm  
absolute change 绝对数值变更 .hZ =8y9  
absolute expenditure 实际开支 C,jPr )6)  
absolute guideline figure 绝对准则数字 $?I^Dk  
absolute interest 绝对权益 Z&J417buk  
absolute order of discharge 绝对破产解除令 &[JI L=m5  
absolute profit margin 绝对利润幅度 ?MO'WB9+JR  
absolute value 实值；绝对值 I>G)wRpfR'  
absolutely vested interest 绝对既得权益 p72 +:I  
absorbed cost 已吸收成本；已分摊成本 zB 7wGl9  
absorption 吸收；分摊；合并 s9O] tk  
absorption rate 吸收率；摊配率；分摊率 ]:]2f9y  
ACB Finance Limited 亚洲商业财务有限公司 vad " N  
acceptable form of reciprocity 合理的互惠条件 r_ r+&4n  
acceptable rate 适当利率；适当汇率 u%v^(9z  
acceptance agreement 承兑协议 v }P~g  
acceptance for honour 参加承兑 7B+?1E(  
acceptor 承兑人；接受人；受票人 c|ZZ+2IYd  
acceptor for honour 参加承兑人 f~W.i]  
accident insurance 意外保险 mX,#|qL
f  
Accident Insurance Association of Hong Kong 香港意外保险公会 Gs*ea'T)  
accident insurance scheme 意外保险计划 $m{\<A  
accident year basis 意外年度基准 zz02F+H$Y  
accommodation 通融；贷款 b*.)m  
accommodation bill 通融票据；空头票据 G|Q}.v  
accommodation party 汇票代发人 "B)DX*-\?  
account balance 帐户余额；帐户结余 QZQ@C#PR;  
account book 帐簿 }R}tIC-:  
account collected in advance 预收款项 lWnV{/q\X  
account current book 往来帐簿 & }k=V4L  
account of after-acquired property 事后取得的财产报告 <*4=sX@  
account of defaulter 拖欠帐目 y~U+MtSf#  
account payable 应付帐款 \U~ggg0h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /?2yo{Fg  
account receivable 应收帐款 9DPf2`*$  
account receivable report 应收帐款报表 l  4~'CLi  
account statement 结单；帐单；会计财务报表 zA( 2+e 7  
account title 帐户名称；会计科目 F \}
 Kh3  
accountant's report 会计师报告 "
@`M>)*o  
Accountant's Report Rules 会计师报告规则 I|iI ,l/9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $Q]`+:g*}  
Accounting Arrangements 《会计安排》 5dY IL
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accounting basis 会计基础 B}r@xz  
accounting by Official Receiver 破产管理署署长呈交的帐目 US> m1KsX  
Accounting Circular 《会计通告》 ub.pJJlC  
accounting class 会计类别 d7KeJ$xy}p  
accounting date 记帐日期；会计结算日期 hhYo9jTHW  
accounting for money 款项核算 ^{Syg; F=  
Accounting Officer 会计主任 b/ZX}<s(1=  
accounting period 会计报告期；会计期 !K`;fp!  
accounting policy 会计政策；会计方针 1F[; )@  
accounting practice 会计惯例 nJ2l$J<  
accounting principle 会计准则 7B7I'{d  
accounting record 会计记录 Jz3q Pr  
accounting report 会计报告 <-FZ-asem  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %!YsSk,  
Accounting Society of China 中国会计学会 1 4(?mM3   
accounting statement 会计报表 ,QG,tf?  
accounting system 会计制度；会计系统 )xTp7YnZ;  
accounting transaction 会计事项；帐务交易 5'oWd e  
accounting treatment 会计处理 G?jY>;P)  
accounting year 会计年度 Z\dILt:#z  
accretion 增值；添加 y>wr $  
accrual 应计项目；应累算数目 |,}QhR  
accrual basis 应计制；权责发生制 XV+BSW7}  
accrual basis accounting 应计制会计；权责发生制会计 *?\2Ohp  
accrue 应累算；应计 |wK)(s  
accrued benefit 应累算利益 V|b?H6Q  
accrued charges 应计费用  hA/FK  
accrued cumulative preference share dividend 应累算的累积优先股股息 LU;ma((yy[  
accrued expenses 应累算费用 C
5XCy%
h  
accrued interest payable 应付利息；应计未付利息
ijoR(R^r  
accrued interest receivable 应收利息；应计未收利息 q
D`')=  
accrued right 累算权益 QuF%m^aE  
accruing profit 应累算的利润 #Oe=G:+A  
accumulated fiscal reserve 累积财政储备 6 t A?<S  
accumulated profit 累积利润；滚存溢利 *sL'6"#Cre  
accumulated reserve 累积储备 A .z~wu%(  
accumulation of surplus income 累积收益盈余 :%!SzI?  
acquired assets 既得资产 M5P63=1+  
acquisition 收购；购置；取得 Q[~O`Lz  
acquisition cost 购置成本 BAzqdG  
acquisition expenses 购置费用 I94;1(Cs%  
acquisition of 100% interest 收购全部股权 cl)MI,/>  
acquisition of control 取得控制权 JTz1M~  
acquisition of fixed assets 购置固定资产 7a @V2cr@  
acquisition of shell “买壳” =]7 \--  
acquisition price 收购价 PT\5P&2o@  
act of God 天灾 9)f1CC]
 
acting partner 执事合伙人 3&2,[G04  
active market 买卖活跃的市场；交投畅旺的市场；旺市 b<:s{f"t,  
active partner 积极参与的合伙人 xnh%nv<v{  
active trading 交投活跃 y{jv-&!xB  
actual circulation 实际流通 EaP#~x  
actual cost 实际成本 ,pAMQ5  
actual expenditure 实际开支；实际支出 4&`66\p;  
actual income 实际入息；实际收入；实际收益 tgrQ $Yjk  
actual market 现货市场 -R&h?ec  
actual price 现货价；实际价格 MTLcLmdO  
actual profit 实际利润 ef53~x  
actual quotation 实盘；实际价位；实际报价 IM +Dm  
actual year basis 按实际年度计算 HkrNh>^=  
actuals 实货 1noFXz eU3  
actuarial investigation 精算调查 ^//N-?Fx  
actuarial principle 精算原则 gHox{*hb[  
actuarial report 精算师报告 KJ(zLwQ:  
Actuarial Society of Hong Kong 香港精算学会 4["}U 1sG  
actuarial valuation 精算师估值 }i/{8OuW  
actuary 精算师 ?Bh}  
ad referendum agreement 暂定协议；有待覆核的协定 czHO)uQ?d`  
ad valorem duty 从价税；按值征税 wv?`3:co  
ad valorem duty system 从价税制 KTf!Pf?g  
ad valorem fee 从价费 rylllJz|L:  
ad valorem tariff 从价关税 FWD9!M
K  
additional allowance 额外免税额 9V"^ F.>  
additional amount for unexpired risk 未过期风险的额外款额 +vYm:  
additional assessable profit 补加应评税利润 m{V
@Om  
additional assessment 补加评税 o+aB[+  
additional commitment 额外承担 +x+H(of.  
additional commitment vote 额外承担拨款 BwL:B\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _IgG8)k;  
additional dependent parent allowance 供养父母额外免税额 N%Lh_2EzqV  
additional provision 额外拨款 EoOrA@N  
additional stamp duty 附加印花税 @${!C\([1  
additional tax 补加税罚款；补加税款 <-lz_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <BO|. (ys  
adjudged bankrupt 被裁定破产 VvoJ85  
adjudicated bankrupt 裁定破产人 6\E |`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 hW|t
~|j#_  
adjudication of bankruptcy 裁定破产；宣告破产 C[x!Lf8'  
adjudication of insolvency 裁定无力偿还债务 nQ/ha9v=n  
adjusted actual 经调整的实数；调整后的实数 D/{-  
adjusted current assets 经调整的流动资产；调整后的流动资产 w5&UG/z%l  
adjusted figure 经调整的数字；调整后的数额 sAnH\AFm  
adjusted liabilities 经调整的负债；调整后的负债 NtA}I)'SWU  
adjusted loss 经调整的亏损；调整后的亏损 f'#7i@Je  
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 bAW;2 NB  
adjusted profit 经调整的利润；调整后的利润 SSH/q/  
adjusted surplus 经调整的盈余额；调整后的盈余额 UO!OO&l!  
adjusted value 经调整的价值；调整后的价值 mBnC]$<R  
adjustment 调整；修订；理算〔保险〕 *1elUI2Rg  
adjustment centre 调剂中心 [IHT)%>E8&  
adjustment lag 调整过程的时间差距；调整时差 J0 s8vAs  
adjustment mechanism 调整机制 E^|b3G6T  
adjustment of loss 亏损调整 IAtc^'l#  
adjustment process 调整过程；调整程序 7p~@S4  
adjustment range 调整幅度 h~nl  
administered exchange rate 受管制汇率  0J_Np