[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: ;S^"Y:7)  
kj2qX9Ms  
A share Ａ股；甲类股份 "{@[06|1  
abatement of tax 减税；减扣免税额 rbOJ;CK  
ABN AMRO Bank N.V. 荷兰银行 $

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above-the-line expenditure 线上项目支出；经常预算支出 Mh3.GpS  
above-the-line receipt 线上项目收入；经常预算收入 l'<&H#A;'  
ABSA Asia Limited 南非联合亚洲有限公司 *b~8`Opa`  
absolute change 绝对数值变更 ag8)^p'9  
absolute expenditure 实际开支
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absolute guideline figure 绝对准则数字 A ___| #R  
absolute interest 绝对权益 i9 CQ~  
absolute order of discharge 绝对破产解除令 #3ZAMV  
absolute profit margin 绝对利润幅度 w)J-e gc  
absolute value 实值；绝对值 'r=2f6G>cP  
absolutely vested interest 绝对既得权益 >lmqPuf  
absorbed cost 已吸收成本；已分摊成本 Vc(kw7  
absorption 吸收；分摊；合并 U}HSL5v  
absorption rate 吸收率；摊配率；分摊率 FLJ&ZU=s  
ACB Finance Limited 亚洲商业财务有限公司 :BR_
%$  
acceptable form of reciprocity 合理的互惠条件 Vxrj(knck,  
acceptable rate 适当利率；适当汇率 q/w5Dx|:  
acceptance agreement 承兑协议 ,y"vf^BE.  
acceptance for honour 参加承兑 %npLgCF  
acceptor 承兑人；接受人；受票人 ?$)a[UnqX  
acceptor for honour 参加承兑人 cb'Y
a_  
accident insurance 意外保险 @rqmDpU  
Accident Insurance Association of Hong Kong 香港意外保险公会 cl#XiyK>  
accident insurance scheme 意外保险计划 DNDzK iMk  
accident year basis 意外年度基准 {pi_yr 3  
accommodation 通融；贷款 nGTGX  
accommodation bill 通融票据；空头票据 2ia&c@P-  
accommodation party 汇票代发人 8T.b T6  
account balance 帐户余额；帐户结余 mGg/F&G9  
account book 帐簿 !m=Js"  
account collected in advance 预收款项 [e\ IHakj  
account current book 往来帐簿 )Dms9:  
account of after-acquired property 事后取得的财产报告 Tn,_0  
account of defaulter 拖欠帐目 B]hRYU  
account payable 应付帐款 +(`D'5EB(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x| D|d}  
account receivable 应收帐款 gCYe^KJ  
account receivable report 应收帐款报表 oFyB-vpYQV  
account statement 结单；帐单；会计财务报表 b!MN QGs  
account title 帐户名称；会计科目 d8 ~%(I9  
accountant's report 会计师报告 }'{"P#e8"q  
Accountant's Report Rules 会计师报告规则 _)LXD,LA  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KN@ [hb 7%  
Accounting Arrangements 《会计安排》 &B:L9^  
accounting basis 会计基础 L\#G#1x8  
accounting by Official Receiver 破产管理署署长呈交的帐目  O|Vc  
Accounting Circular 《会计通告》 'rXf  
accounting class 会计类别 RwK6u-u#9  
accounting date 记帐日期；会计结算日期 4TQmEM,  
accounting for money 款项核算 a{^2c!  
Accounting Officer 会计主任  6ym$8^  
accounting period 会计报告期；会计期 Y]~-S
 
accounting policy 会计政策；会计方针 5s%e9x|kP  
accounting practice 会计惯例 -1$z=,q'  
accounting principle 会计准则 ?FS0zc!+  
accounting record 会计记录 wYFkGih  
accounting report 会计报告 IrRe 6nf@K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v:!TqfI  
Accounting Society of China 中国会计学会 GXLh(d!C  
accounting statement 会计报表 "I pbR  
accounting system 会计制度；会计系统 %c$|.TkX  
accounting transaction 会计事项；帐务交易 SG~Hz Q\%  
accounting treatment 会计处理 P1L+Vnfu  
accounting year 会计年度 E>#@
H  
accretion 增值；添加 {[bpvK  
accrual 应计项目；应累算数目 "7fEL:|j  
accrual basis 应计制；权责发生制 %H_-`A`  
accrual basis accounting 应计制会计；权责发生制会计 Z9h4 pd  
accrue 应累算；应计 o3GZcH?  
accrued benefit 应累算利益 WAuT`^"u  
accrued charges 应计费用 9%R"(X)  
accrued cumulative preference share dividend 应累算的累积优先股股息 T.QJ#vKO0  
accrued expenses 应累算费用 t0xE&#4  
accrued interest payable 应付利息；应计未付利息 2u0B=0x  
accrued interest receivable 应收利息；应计未收利息 [SKDsJRPP  
accrued right 累算权益 B
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accruing profit 应累算的利润 u46Z}~xfb  
accumulated fiscal reserve 累积财政储备 y_Gs_xg  
accumulated profit 累积利润；滚存溢利 4!3<[J;N;  
accumulated reserve 累积储备 ]4')H;'y  
accumulation of surplus income 累积收益盈余 `CL\ -  
acquired assets 既得资产 SY.koW  
acquisition 收购；购置；取得 Y[VX x8"p  
acquisition cost 购置成本  MkdC*|  
acquisition expenses 购置费用 1NTx?JJfW  
acquisition of 100% interest 收购全部股权 %PPy0RZ^  
acquisition of control 取得控制权 &eO .h%@  
acquisition of fixed assets 购置固定资产 ,9F3~Ryt(  
acquisition of shell “买壳” D;48VK/Q  
acquisition price 收购价 -W/D Cj<  
act of God 天灾 "9X(.v0ze  
acting partner 执事合伙人 x~IrqdmW  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Uw5&.aqn.b  
active partner 积极参与的合伙人 cJSwA&  
active trading 交投活跃 b9wC:NgQx  
actual circulation 实际流通 S<*1b 6%D  
actual cost 实际成本 iYdg1  
actual expenditure 实际开支；实际支出 ' m<L}d  
actual income 实际入息；实际收入；实际收益 qauvwAMuX  
actual market 现货市场 pvWj)4e  
actual price 现货价；实际价格 |Ul4n@+2  
actual profit 实际利润 Xrc{wDn  
actual quotation 实盘；实际价位；实际报价 KB~`3Wj|Z  
actual year basis 按实际年度计算 N!tNRMTi  
actuals 实货 9qzHy}A  
actuarial investigation 精算调查 ht+wi5b  
actuarial principle 精算原则 MCXt,`}[  
actuarial report 精算师报告 %Zfh6Bl\X  
Actuarial Society of Hong Kong 香港精算学会 &P*r66  
actuarial valuation 精算师估值 z0YL,  
actuary 精算师 : .{d,)G  
ad referendum agreement 暂定协议；有待覆核的协定 8A*tpMV?J
 
ad valorem duty 从价税；按值征税 ?}uvpB1}  
ad valorem duty system 从价税制 ,#^2t_c/  
ad valorem fee 从价费 m<;MOS  
ad valorem tariff 从价关税 tp ky  
additional allowance 额外免税额 ljg6uz1v%  
additional amount for unexpired risk 未过期风险的额外款额 KZ=5"a  
additional assessable profit 补加应评税利润 U`{
M1@$  
additional assessment 补加评税 l4I',79l  
additional commitment 额外承担 >r4BI}8SK<  
additional commitment vote 额外承担拨款 tqt~F2u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )5x$J01S  
additional dependent parent allowance 供养父母额外免税额 *Hv d  
additional provision 额外拨款 w8KxEV=  
additional stamp duty 附加印花税 `sv]/8RN  
additional tax 补加税罚款；补加税款 pJo4&Ff  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 t`Xx\  
adjudged bankrupt 被裁定破产 6@d/k.3p  
adjudicated bankrupt 裁定破产人 IG%x(\V-e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :efDPNm5  
adjudication of bankruptcy 裁定破产；宣告破产 ZY
6%%7?1  
adjudication of insolvency 裁定无力偿还债务 i!<(R$Lo  
adjusted actual 经调整的实数；调整后的实数 >RiU/L
 
adjusted current assets 经调整的流动资产；调整后的流动资产 f?@M"p@T  
adjusted figure 经调整的数字；调整后的数额 S4E@wLi  
adjusted liabilities 经调整的负债；调整后的负债 e)L!4Y44K  
adjusted loss 经调整的亏损；调整后的亏损 hig t(u  
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 ~PN[ #e]  
adjusted profit 经调整的利润；调整后的利润 x;4m@)Mu  
adjusted surplus 经调整的盈余额；调整后的盈余额 JmBMc}54  
adjusted value 经调整的价值；调整后的价值 V Kc`mE  
adjustment 调整；修订；理算〔保险〕 g,RhUt9  
adjustment centre 调剂中心 1P BnGQYM  
adjustment lag 调整过程的时间差距；调整时差 Aq$o&t  
adjustment mechanism 调整机制 4i29nq^n  
adjustment of loss 亏损调整 h`tf!MD]  
adjustment process 调整过程；调整程序 %7Gq#rq  
adjustment range 调整幅度 1 "1ElH  
administered exchange rate 受管制汇率 7=
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