[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: sPAg)6&M  
f5RE9%.#~  
A share Ａ股；甲类股份 #:fQ.WWO  
abatement of tax 减税；减扣免税额 3*_fzP<R  
ABN AMRO Bank N.V. 荷兰银行 P3tx|:gV  
above-the-line expenditure 线上项目支出；经常预算支出 t-%Q`V=[  
above-the-line receipt 线上项目收入；经常预算收入 ?0 *8RK  
ABSA Asia Limited 南非联合亚洲有限公司 E|"=. T  
absolute change 绝对数值变更 _,h@:Xij  
absolute expenditure 实际开支 )n7l'}o?+  
absolute guideline figure 绝对准则数字 -#`c5y}P  
absolute interest 绝对权益 ~!6K]hB4  
absolute order of discharge 绝对破产解除令 3cl9wWlJ_E  
absolute profit margin 绝对利润幅度 ]bCq =6ZKR  
absolute value 实值；绝对值 w&&2H8  
absolutely vested interest 绝对既得权益 ?^H
fNp9  
absorbed cost 已吸收成本；已分摊成本 nCg66-3A  
absorption 吸收；分摊；合并 }7<5hn E  
absorption rate 吸收率；摊配率；分摊率 8Ad606  
ACB Finance Limited 亚洲商业财务有限公司 3Q}$fQ&S  
acceptable form of reciprocity 合理的互惠条件 @* 1U{`  
acceptable rate 适当利率；适当汇率 &FdWFt=X  
acceptance agreement 承兑协议 ye6H*K  
acceptance for honour 参加承兑 #PLEPB  
acceptor 承兑人；接受人；受票人 z(RL< N%  
acceptor for honour 参加承兑人 iSK+GQ~  
accident insurance 意外保险 1tzV
8(7  
Accident Insurance Association of Hong Kong 香港意外保险公会 }SyxPXs  
accident insurance scheme 意外保险计划 !SOrCMHx  
accident year basis 意外年度基准 dP$GThGl  
accommodation 通融；贷款 s)A<=)w/e  
accommodation bill 通融票据；空头票据 UsVMoX^  
accommodation party 汇票代发人 z:Sigo_z[  
account balance 帐户余额；帐户结余 QA!_} N4n  
account book 帐簿 z~6y+  
account collected in advance 预收款项 1xyU  
account current book 往来帐簿 D,l,`jv*  
account of after-acquired property 事后取得的财产报告 ]6Ug>>x5  
account of defaulter 拖欠帐目 R  
account payable 应付帐款 !X>=l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
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account receivable 应收帐款 c{ZY,C&<  
account receivable report 应收帐款报表 YO)$M-]>%J  
account statement 结单；帐单；会计财务报表 pC,o 2~%{  
account title 帐户名称；会计科目 4wzlJ19E(  
accountant's report 会计师报告 A?5E2T1L%.  
Accountant's Report Rules 会计师报告规则 wJb#
g0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 w^k;D,h  
Accounting Arrangements 《会计安排》 
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accounting basis 会计基础 {'+QH)w(  
accounting by Official Receiver 破产管理署署长呈交的帐目 Rn%N&1 Ef  
Accounting Circular 《会计通告》 ',7??Q7j&v  
accounting class 会计类别 eg+!*>GaX  
accounting date 记帐日期；会计结算日期 V
v bFp  
accounting for money 款项核算 '&O/g<Z}q  
Accounting Officer 会计主任 vY|^/[x#B  
accounting period 会计报告期；会计期 <3PL@orO  
accounting policy 会计政策；会计方针 EUYCcL'G  
accounting practice 会计惯例 %b.UPS@I  
accounting principle 会计准则 !M<{E*  
accounting record 会计记录 l7(!`NPbC  
accounting report 会计报告 wu<])&F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z!xVgM{  
Accounting Society of China 中国会计学会 .ujT!{>v/  
accounting statement 会计报表 stl 1QO(h  
accounting system 会计制度；会计系统 u ]^N&2UW  
accounting transaction 会计事项；帐务交易 zboF 1v`  
accounting treatment 会计处理 5y2? f  
accounting year 会计年度 h~U02"$  
accretion 增值；添加 ek aFN \  
accrual 应计项目；应累算数目 NBh%:tu7M  
accrual basis 应计制；权责发生制 kU5.iK'  
accrual basis accounting 应计制会计；权责发生制会计 ,''cNV  
accrue 应累算；应计 9ILIEm:  
accrued benefit 应累算利益 5(2|tJw-H;  
accrued charges 应计费用 pqM~l&  
accrued cumulative preference share dividend 应累算的累积优先股股息 3XiO@jzre  
accrued expenses 应累算费用 $v.C0 x  
accrued interest payable 应付利息；应计未付利息 ? ]sM8Bd}  
accrued interest receivable 应收利息；应计未收利息 0rk]/--FGJ  
accrued right 累算权益 h.rD}N\L  
accruing profit 应累算的利润 x)rlyjFM  
accumulated fiscal reserve 累积财政储备 qJ!Z~-hS  
accumulated profit 累积利润；滚存溢利 LgmvKW|  
accumulated reserve 累积储备 e)nimq
{6  
accumulation of surplus income 累积收益盈余 T@wcHg  
acquired assets 既得资产 >e5 *p
rx+  
acquisition 收购；购置；取得 %HQ.|  
acquisition cost 购置成本 iVtl72O  
acquisition expenses 购置费用 5 v^yQ<70  
acquisition of 100% interest 收购全部股权 1PaUI#X"2F  
acquisition of control 取得控制权 ^da44Qqu  
acquisition of fixed assets 购置固定资产 +1C3`0(  
acquisition of shell “买壳” E9j+o y  
acquisition price 收购价 L(;WxHL  
act of God 天灾 n;HHogA  
acting partner 执事合伙人 8GPIZh'0h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 LL^q1)o  
active partner 积极参与的合伙人 zHWSE7!  
active trading 交投活跃 87!C@XlK_  
actual circulation 实际流通 "}WJd$
 
actual cost 实际成本 -${DW^txMZ  
actual expenditure 实际开支；实际支出 e[u?_h  
actual income 实际入息；实际收入；实际收益 >$677  
actual market 现货市场 S-+"@>{HJ  
actual price 现货价；实际价格 }F6<w{|  
actual profit 实际利润 os3 8u!3-  
actual quotation 实盘；实际价位；实际报价 dCYCHHHF  
actual year basis 按实际年度计算 QR?yG+VU  
actuals 实货 ;?fS(Vz~  
actuarial investigation 精算调查 -b&{+= ^c  
actuarial principle 精算原则 cxeghy:;U  
actuarial report 精算师报告 pD" vRbYF  
Actuarial Society of Hong Kong 香港精算学会 72W,FU~OD  
actuarial valuation 精算师估值 I:&/`K4,x,  
actuary 精算师 ,y`CRlr:  
ad referendum agreement 暂定协议；有待覆核的协定 aIy*pmpD=  
ad valorem duty 从价税；按值征税 t9gfU5?  
ad valorem duty system 从价税制 NE8 jC7  
ad valorem fee 从价费 h-a!q7]l  
ad valorem tariff 从价关税 #TK~eHi  
additional allowance 额外免税额 F~#zxwd  
additional amount for unexpired risk 未过期风险的额外款额 ql{(Lf$  
additional assessable profit 补加应评税利润 Zd^6 ulx  
additional assessment 补加评税 s1Ok|31|  
additional commitment 额外承担 !{et8F@d|  
additional commitment vote 额外承担拨款 ?,P3)&3g  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8VG!TpX/B  
additional dependent parent allowance 供养父母额外免税额 c'6g*%2k  
additional provision 额外拨款 KT|R
F  
additional stamp duty 附加印花税 v!3A9!.  
additional tax 补加税罚款；补加税款 b2(RpY
2Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m~#!  
adjudged bankrupt 被裁定破产 ;rI@*An  
adjudicated bankrupt 裁定破产人 qL6c`(0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gwrY LZNGI  
adjudication of bankruptcy 裁定破产；宣告破产 _CBWb  
adjudication of insolvency 裁定无力偿还债务 ,&PE6hn  
adjusted actual 经调整的实数；调整后的实数 MfO:m[s  
adjusted current assets 经调整的流动资产；调整后的流动资产 f|A riM  
adjusted figure 经调整的数字；调整后的数额 U/ V  
adjusted liabilities 经调整的负债；调整后的负债 Ft=zzoVKg  
adjusted loss 经调整的亏损；调整后的亏损 e:E0"<  
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 {_N,=DQ!  
adjusted profit 经调整的利润；调整后的利润 vzzE-(\\e  
adjusted surplus 经调整的盈余额；调整后的盈余额 0C<[9Dl.G8  
adjusted value 经调整的价值；调整后的价值 q>f<u&  
adjustment 调整；修订；理算〔保险〕 L$'[5"ma ;  
adjustment centre 调剂中心 .Ig+Dj{)  
adjustment lag 调整过程的时间差距；调整时差 [P zv4+  
adjustment mechanism 调整机制 h2z_,`
iS7  
adjustment of loss 亏损调整 cUqn<Z<n  
adjustment process 调整过程；调整程序 # ,uya2!)  
adjustment range 调整幅度 |yyO q  
administered exchange rate 受管制汇率 c0c|z Ym