[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: ,%X"Caz  
WM8])}< L  
A share Ａ股；甲类股份 w}WfQj  
abatement of tax 减税；减扣免税额 h7a/]~  
ABN AMRO Bank N.V. 荷兰银行 RE%25t|  
above-the-line expenditure 线上项目支出；经常预算支出 uy'qIq  
above-the-line receipt 线上项目收入；经常预算收入 vi;yT.  
ABSA Asia Limited 南非联合亚洲有限公司 S\dG>F>S  
absolute change 绝对数值变更 T jrz_o)  
absolute expenditure 实际开支 8quH#IhB  
absolute guideline figure 绝对准则数字 %F2T`?t:  
absolute interest 绝对权益 ]]eI80u[  
absolute order of discharge 绝对破产解除令 N#<X"&-_#  
absolute profit margin 绝对利润幅度 P
|tNmv[;  
absolute value 实值；绝对值 dIq*"Ry+~  
absolutely vested interest 绝对既得权益 m8Y>4:Nw  
absorbed cost 已吸收成本；已分摊成本 \f-@L;8#  
absorption 吸收；分摊；合并 Min{&?a  
absorption rate 吸收率；摊配率；分摊率
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ACB Finance Limited 亚洲商业财务有限公司 U)6Ew4uRxV  
acceptable form of reciprocity 合理的互惠条件 nJ2
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acceptable rate 适当利率；适当汇率 6c[Slq!KA  
acceptance agreement 承兑协议 U_C[9Z'P  
acceptance for honour 参加承兑 3S=$ng  
acceptor 承兑人；接受人；受票人 vtw97G  
acceptor for honour 参加承兑人 CsX@u#  
accident insurance 意外保险 E|"QYsi.Ck  
Accident Insurance Association of Hong Kong 香港意外保险公会 -,qG EJ  
accident insurance scheme 意外保险计划 FG5YZrONx  
accident year basis 意外年度基准 A)80qx:  
accommodation 通融；贷款 6ee1^>  
accommodation bill 通融票据；空头票据 %zYTTPLZ  
accommodation party 汇票代发人 SNrX(V::z  
account balance 帐户余额；帐户结余 kk$D:UQX
 
account book 帐簿 J 7HOSFwXn  
account collected in advance 预收款项 '> :%n  
account current book 往来帐簿 ?W\KIp\Kn  
account of after-acquired property 事后取得的财产报告 )CoJ9PO7  
account of defaulter 拖欠帐目 Z\S'HNU  
account payable 应付帐款 q-r5zGI  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vs2xx`Y<Lq  
account receivable 应收帐款 :4x&B^,53  
account receivable report 应收帐款报表 l{8t;!2t  
account statement 结单；帐单；会计财务报表 f3SAK!V+s  
account title 帐户名称；会计科目 $VJE &b  
accountant's report 会计师报告 P/[}$(&:  
Accountant's Report Rules 会计师报告规则 ;%mdSaf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 nn8uFISb  
Accounting Arrangements 《会计安排》 xgJyG.?  
accounting basis 会计基础 &\W5|*`x-  
accounting by Official Receiver 破产管理署署长呈交的帐目 1[]V @P^  
Accounting Circular 《会计通告》 #&Fd16ov  
accounting class 会计类别 ow7*HN*  
accounting date 记帐日期；会计结算日期 I3AxKA  
accounting for money 款项核算 ~
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Accounting Officer 会计主任 !|-:"hE1h  
accounting period 会计报告期；会计期 'e*:eBoyb  
accounting policy 会计政策；会计方针 :MILOwF  
accounting practice 会计惯例 ]htx9ds=  
accounting principle 会计准则 >K 7]G?+7E  
accounting record 会计记录 "Xj>dB1~  
accounting report 会计报告 X<uH [  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L
Dbo=w  
Accounting Society of China 中国会计学会 k8w:8*y'.  
accounting statement 会计报表 7 aN}lQM  
accounting system 会计制度；会计系统 N6h.zl&04  
accounting transaction 会计事项；帐务交易 2$
O6%0  
accounting treatment 会计处理 cHUj6'neO  
accounting year 会计年度 U?8X]  
accretion 增值；添加 6BObV/S Jg  
accrual 应计项目；应累算数目 DIWcX<s  
accrual basis 应计制；权责发生制 P`y 0FKS  
accrual basis accounting 应计制会计；权责发生制会计 tRXR/;3O  
accrue 应累算；应计 }b/G{92  
accrued benefit 应累算利益 ee*E:Ltz\  
accrued charges 应计费用 p}lFV,V  
accrued cumulative preference share dividend 应累算的累积优先股股息 $`txU5#vs  
accrued expenses 应累算费用 '_%`0p1  
accrued interest payable 应付利息；应计未付利息 q&@q/9kz  
accrued interest receivable 应收利息；应计未收利息 .]BJM?9  
accrued right 累算权益 p2j=73$  
accruing profit 应累算的利润 dUP8[y  
accumulated fiscal reserve 累积财政储备 AUwIF/>F(]  
accumulated profit 累积利润；滚存溢利 ;mXw4_{  
accumulated reserve 累积储备 G;;iGN  
accumulation of surplus income 累积收益盈余 vLQh r&I  
acquired assets 既得资产 = Cp}iM  
acquisition 收购；购置；取得 FQw@@  
acquisition cost 购置成本 i]IZ0.?Y  
acquisition expenses 购置费用 Y-G;;~  
acquisition of 100% interest 收购全部股权 f/]g@/`  
acquisition of control 取得控制权 (\ Gs7  
acquisition of fixed assets 购置固定资产 z/t+t_y  
acquisition of shell “买壳” ~MW_=6U  
acquisition price 收购价 wIK
&EGQ  
act of God 天灾 K*oWcsu  
acting partner 执事合伙人 BCw0kq@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "hXB_73)V  
active partner 积极参与的合伙人 Z{ b($po  
active trading 交投活跃 S<DS|qOo  
actual circulation 实际流通 j~`rc2n%  
actual cost 实际成本 1}jwv_0lL  
actual expenditure 实际开支；实际支出 ns9a+QQ  
actual income 实际入息；实际收入；实际收益 #AUa'qBt  
actual market 现货市场 ]z5gC`E0  
actual price 现货价；实际价格 qJLtqv  
actual profit 实际利润 }~$96|J  
actual quotation 实盘；实际价位；实际报价 M;F&Ix  
actual year basis 按实际年度计算 *m`KY)b=l  
actuals 实货 IQQWp@w#8  
actuarial investigation 精算调查 CD
gu`jj%]  
actuarial principle 精算原则 \!,qXfTMB  
actuarial report 精算师报告 O)9{qU:[b  
Actuarial Society of Hong Kong 香港精算学会 |T^c(RpOE  
actuarial valuation 精算师估值 yf7$m_$C'  
actuary 精算师 \k)(:[^FY  
ad referendum agreement 暂定协议；有待覆核的协定 A+bU{oLr  
ad valorem duty 从价税；按值征税 tS&rR0<OW  
ad valorem duty system 从价税制 +)l6%QKcW  
ad valorem fee 从价费 \D,c*I|p7  
ad valorem tariff 从价关税 nK5FPFz8  
additional allowance 额外免税额 aC=D_JJ
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additional amount for unexpired risk 未过期风险的额外款额 cQldBc  
additional assessable profit 补加应评税利润 Ee-yP[2 *  
additional assessment 补加评税 _T[m YY  
additional commitment 额外承担 >6"u{Qmr  
additional commitment vote 额外承担拨款 $r87]
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fS(IN~
 
additional dependent parent allowance 供养父母额外免税额 "1Oe bo2  
additional provision 额外拨款 2^C>orKQ0  
additional stamp duty 附加印花税 $E]W U?U  
additional tax 补加税罚款；补加税款 V+2C!)f(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o$-!E(p  
adjudged bankrupt 被裁定破产 uGMmS9v$ J  
adjudicated bankrupt 裁定破产人 Q`7.-d i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 'vUx4s  
adjudication of bankruptcy 裁定破产；宣告破产 x-HN]quhe  
adjudication of insolvency 裁定无力偿还债务 m6oaO9"K  
adjusted actual 经调整的实数；调整后的实数 #DFfySH)A  
adjusted current assets 经调整的流动资产；调整后的流动资产 hIv8A_>@`  
adjusted figure 经调整的数字；调整后的数额 c})f&Z@<  
adjusted liabilities 经调整的负债；调整后的负债 XUp'wP  
adjusted loss 经调整的亏损；调整后的亏损 yxz"9PE/P  
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 P\R#!+FgW8  
adjusted profit 经调整的利润；调整后的利润 ?#0|A?U  
adjusted surplus 经调整的盈余额；调整后的盈余额 L\Y4$e9bF8  
adjusted value 经调整的价值；调整后的价值  +*aZ9g  
adjustment 调整；修订；理算〔保险〕 HRxA0y=  
adjustment centre 调剂中心 &KS*rHgt?  
adjustment lag 调整过程的时间差距；调整时差 u+Q<>>lU  
adjustment mechanism 调整机制 QBI;aG<+b>  
adjustment of loss 亏损调整 j"c30AY  
adjustment process 调整过程；调整程序 =1'vXPv`  
adjustment range 调整幅度 oe{K0.`  
administered exchange rate 受管制汇率
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