[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: Mhu|S)hn  
W|(U}PrC  
A share Ａ股；甲类股份 !g4u<7  
abatement of tax 减税；减扣免税额 ^4Tf6Fw#  
ABN AMRO Bank N.V. 荷兰银行 F% z$^ m-  
above-the-line expenditure 线上项目支出；经常预算支出 ;T :]?5W!  
above-the-line receipt 线上项目收入；经常预算收入 M \UB r4  
ABSA Asia Limited 南非联合亚洲有限公司 0y `r.)G  
absolute change 绝对数值变更 %[x
PyqX  
absolute expenditure 实际开支 MW|R )gt  
absolute guideline figure 绝对准则数字 Ejj+%)n.  
absolute interest 绝对权益 `+!F#.  
absolute order of discharge 绝对破产解除令 | 3G;Rh9w,  
absolute profit margin 绝对利润幅度 p:zRgwcn  
absolute value 实值；绝对值 |#ZMZmo{  
absolutely vested interest 绝对既得权益 p^)w$UL}}  
absorbed cost 已吸收成本；已分摊成本 [LM9^*sG2V  
absorption 吸收；分摊；合并 PZihC  
absorption rate 吸收率；摊配率；分摊率 +-NH 4vUg  
ACB Finance Limited 亚洲商业财务有限公司 d}
<-G.&_  
acceptable form of reciprocity 合理的互惠条件 W>(w&k]%B  
acceptable rate 适当利率；适当汇率 :6J&%n  
acceptance agreement 承兑协议 Gq-~zmg  
acceptance for honour 参加承兑 M{g.
x4M@W  
acceptor 承兑人；接受人；受票人 m4?a'z"  
acceptor for honour 参加承兑人 H'}6Mw%r a  
accident insurance 意外保险 0i(c XB  
Accident Insurance Association of Hong Kong 香港意外保险公会 '7 t:.88  
accident insurance scheme 意外保险计划 YySo%\
d  
accident year basis 意外年度基准 `_SV1|=="8  
accommodation 通融；贷款 nd }Z[)  
accommodation bill 通融票据；空头票据
Gn^m541  
accommodation party 汇票代发人 D2I|Z  
account balance 帐户余额；帐户结余 4"veqrC  
account book 帐簿 hC?rHw H>  
account collected in advance 预收款项 &qP0-x)  
account current book 往来帐簿 %+oqAYm+s  
account of after-acquired property 事后取得的财产报告 06e dVIRr  
account of defaulter 拖欠帐目 RZ|M;c  
account payable 应付帐款 S0`u!l89(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =w/AJ%6  
account receivable 应收帐款 gxmY^"Jy  
account receivable report 应收帐款报表 /[A#iTe  
account statement 结单；帐单；会计财务报表 Vwb_$Yi+]  
account title 帐户名称；会计科目 uH)?`I\zrd  
accountant's report 会计师报告 z9E
*1B+  
Accountant's Report Rules 会计师报告规则 e~geBlLar  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #gVWLm<  
Accounting Arrangements 《会计安排》 MlR]+]  
accounting basis 会计基础 "s}Oeu[  
accounting by Official Receiver 破产管理署署长呈交的帐目 0i>p1/kv  
Accounting Circular 《会计通告》 _&r19pY  
accounting class 会计类别 $b)t`r+  
accounting date 记帐日期；会计结算日期 uU=!e&3  
accounting for money 款项核算 B!U;a=ia  
Accounting Officer 会计主任 l{*Ko~g  
accounting period 会计报告期；会计期 0Oa&vx  
accounting policy 会计政策；会计方针 LtUvFe  
accounting practice 会计惯例 aYM~Ub:x{  
accounting principle 会计准则 gwr?(:?  
accounting record 会计记录 }WhRJr`a  
accounting report 会计报告 ^6J*:(eM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ns]$+|  
Accounting Society of China 中国会计学会 Mh MXn;VKj  
accounting statement 会计报表  q]U!n  
accounting system 会计制度；会计系统 V9jxmu F,  
accounting transaction 会计事项；帐务交易 LTB rg[X  
accounting treatment 会计处理 {yDQncq'^  
accounting year 会计年度 - ,?LS w  
accretion 增值；添加 }rUAYr~VZ  
accrual 应计项目；应累算数目 %cBOi_}}~  
accrual basis 应计制；权责发生制  : 76zRF  
accrual basis accounting 应计制会计；权责发生制会计 [SD mdr1T$  
accrue 应累算；应计 \01kK)  
accrued benefit 应累算利益 a_-@rceU  
accrued charges 应计费用 n w_s:  
accrued cumulative preference share dividend 应累算的累积优先股股息 7 IJn
9b  
accrued expenses 应累算费用 _Tm]tlV  
accrued interest payable 应付利息；应计未付利息 T2_iH=u  
accrued interest receivable 应收利息；应计未收利息 UD.Zn E{"  
accrued right 累算权益 qHT73_R  
accruing profit 应累算的利润 PpH ;p.-!d  
accumulated fiscal reserve 累积财政储备 97~>gFU77#  
accumulated profit 累积利润；滚存溢利 QN|=/c<U  
accumulated reserve 累积储备 /nv+*+Q?d  
accumulation of surplus income 累积收益盈余 K]uH7-YvL/  
acquired assets 既得资产 I@\D tQZ
 
acquisition 收购；购置；取得 R+_!FnOJ  
acquisition cost 购置成本 KuW>^mF(I  
acquisition expenses 购置费用 \hn$-'=4  
acquisition of 100% interest 收购全部股权 pe<T"[X  
acquisition of control 取得控制权 eoXbZ  
acquisition of fixed assets 购置固定资产 _#MKpH  
acquisition of shell “买壳” yPY{ZADkQ  
acquisition price 收购价 &SNH1b#>E  
act of God 天灾 ~ch%mI~  
acting partner 执事合伙人 Ke=+D '=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 JVxja<43  
active partner 积极参与的合伙人 *_7/'0E(3  
active trading 交投活跃 >2= Y 35j  
actual circulation 实际流通 UR9\g(  
actual cost 实际成本 l}r9kS  
actual expenditure 实际开支；实际支出 y ?P`vHf  
actual income 实际入息；实际收入；实际收益 QPh3(K1w^  
actual market 现货市场 ~<~
~C#R  
actual price 现货价；实际价格 \q3ui}-9  
actual profit 实际利润 xRdx` YYu  
actual quotation 实盘；实际价位；实际报价 _* n `*"  
actual year basis 按实际年度计算 /h{Rf,H  
actuals 实货 0igB pHS  
actuarial investigation 精算调查 z@w}+fYO  
actuarial principle 精算原则 =FI[/"476  
actuarial report 精算师报告 !dU$ 1:7  
Actuarial Society of Hong Kong 香港精算学会 KU*aJl_n,  
actuarial valuation 精算师估值 Z[ &d2
'  
actuary 精算师 bo(w$& VW  
ad referendum agreement 暂定协议；有待覆核的协定 ?L0k|7  
ad valorem duty 从价税；按值征税 -(>Ch>O  
ad valorem duty system 从价税制 bM5o-U#^ C  
ad valorem fee 从价费 sHMO9{[7H  
ad valorem tariff 从价关税 RgW#z-PZF  
additional allowance 额外免税额 )B)f`(SA"<  
additional amount for unexpired risk 未过期风险的额外款额
O|
)b$H_  
additional assessable profit 补加应评税利润 RgL>0s  
additional assessment 补加评税 /nuz_y\J  
additional commitment 额外承担 gu%i|-}  
additional commitment vote 额外承担拨款 Sk1t~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k<Cb
I V  
additional dependent parent allowance 供养父母额外免税额 i;s;:{cn  
additional provision 额外拨款 }ijQ*ECdl  
additional stamp duty 附加印花税 R&&&RI3{  
additional tax 补加税罚款；补加税款 awvP;F?q|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 p!=O>b_f  
adjudged bankrupt 被裁定破产 UV0[S8A  
adjudicated bankrupt 裁定破产人 `'sD(e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;,e16^\' &  
adjudication of bankruptcy 裁定破产；宣告破产 R dwt4A+  
adjudication of insolvency 裁定无力偿还债务 YYPJ(o\  
adjusted actual 经调整的实数；调整后的实数 bk;uKV+<  
adjusted current assets 经调整的流动资产；调整后的流动资产 M8<
Vd1-5  
adjusted figure 经调整的数字；调整后的数额 ?w'
86^_z  
adjusted liabilities 经调整的负债；调整后的负债 s,8zj<dUv  
adjusted loss 经调整的亏损；调整后的亏损 vp.?$(L^@/  
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 ; :q  
adjusted profit 经调整的利润；调整后的利润 |#M|"7;2z  
adjusted surplus 经调整的盈余额；调整后的盈余额 )wCNLi>4
 
adjusted value 经调整的价值；调整后的价值 M?L$xE_&  
adjustment 调整；修订；理算〔保险〕 o kA<  
adjustment centre 调剂中心 j7Ts&;`[*  
adjustment lag 调整过程的时间差距；调整时差 yz=X{p1  
adjustment mechanism 调整机制 QIevps*  
adjustment of loss 亏损调整 .|5$yGEF_+  
adjustment process 调整过程；调整程序 {jmy:e2  
adjustment range 调整幅度 f7][#EL  
administered exchange rate 受管制汇率 #0Y_!'j