[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: q1Ja*=r  
?N 6'*2{NT  
A share Ａ股；甲类股份 (RP"VEVR  
abatement of tax 减税；减扣免税额 O<&8gk~  
ABN AMRO Bank N.V. 荷兰银行 $"d< F3k  
above-the-line expenditure 线上项目支出；经常预算支出 }{J5)\s9  
above-the-line receipt 线上项目收入；经常预算收入 kxJ! #%w  
ABSA Asia Limited 南非联合亚洲有限公司 'WEypz  
absolute change 绝对数值变更 KaJCfu yp  
absolute expenditure 实际开支 p#VA-RSUQ|  
absolute guideline figure 绝对准则数字 y#'|=0vTvP  
absolute interest 绝对权益 ,\y)k}0lH  
absolute order of discharge 绝对破产解除令 Pg]&^d&$  
absolute profit margin 绝对利润幅度 W0]W[b,:u$  
absolute value 实值；绝对值 a9CY,+z5B  
absolutely vested interest 绝对既得权益 "v @h  
absorbed cost 已吸收成本；已分摊成本 :27GqY,3sK  
absorption 吸收；分摊；合并 i
Ro/~(  
absorption rate 吸收率；摊配率；分摊率 B 4pJg  
ACB Finance Limited 亚洲商业财务有限公司 (x{
6N^J.t  
acceptable form of reciprocity 合理的互惠条件 mHqw,28}  
acceptable rate 适当利率；适当汇率 _b+=q:$/  
acceptance agreement 承兑协议 VP|ga}(  
acceptance for honour 参加承兑 '%@fW
:r~  
acceptor 承兑人；接受人；受票人 b~khb!]  
acceptor for honour 参加承兑人 (mHCK5
 
accident insurance 意外保险 R<}n?f\#JZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;(cqaB  
accident insurance scheme 意外保险计划 n%o"n?e  
accident year basis 意外年度基准 $ e<&7  
accommodation 通融；贷款 ('qu#.'  
accommodation bill 通融票据；空头票据 29(s^#e8A  
accommodation party 汇票代发人 j'#Y$d1.  
account balance 帐户余额；帐户结余 E2M|b  
account book 帐簿 vf=b5s(7Q  
account collected in advance 预收款项 8+ P)V4}  
account current book 往来帐簿 :Ogt{t  
account of after-acquired property 事后取得的财产报告 xXpeo_y'  
account of defaulter 拖欠帐目 `uz15])1<  
account payable 应付帐款 Mqu>#lL  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1+1Z]!nG#!  
account receivable 应收帐款 Xx~za{p  
account receivable report 应收帐款报表 R;2tb7o  
account statement 结单；帐单；会计财务报表 Rf)lF
i  
account title 帐户名称；会计科目 h|^RM*x  
accountant's report 会计师报告 !,f{I5/  
Accountant's Report Rules 会计师报告规则 ZT>?[`Vgc  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _`4jzJ*  
Accounting Arrangements 《会计安排》 gOkq>i_  
accounting basis 会计基础 ZJCD)?]=3  
accounting by Official Receiver 破产管理署署长呈交的帐目 >7yOu!l  
Accounting Circular 《会计通告》 ku =o$I8K  
accounting class 会计类别  M=Y}w?  
accounting date 记帐日期；会计结算日期 ^oNk}:>  
accounting for money 款项核算 [42vO  
Accounting Officer 会计主任 f>LwsP  
accounting period 会计报告期；会计期 =+K2`=y;WF  
accounting policy 会计政策；会计方针 o"5Bg%H  
accounting practice 会计惯例 UZ8 vZ  
accounting principle 会计准则 =YZyH4eI  
accounting record 会计记录 *#O8 ^3D_c  
accounting report 会计报告 JI{| 8)S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8Vcg30_+  
Accounting Society of China 中国会计学会 7M~w05tPh  
accounting statement 会计报表 y6.Q\=  
accounting system 会计制度；会计系统 FBn`sS8hH  
accounting transaction 会计事项；帐务交易 wB(A['k  
accounting treatment 会计处理 ]#n,DU}V  
accounting year 会计年度 k5]M~"  
accretion 增值；添加 w Phs1rL  
accrual 应计项目；应累算数目 i #5rk(^t  
accrual basis 应计制；权责发生制 &X0qH8W  
accrual basis accounting 应计制会计；权责发生制会计 <I}O_:%  
accrue 应累算；应计 %
i!
&Fr  
accrued benefit 应累算利益 x.Sq2rw]V  
accrued charges 应计费用 bERYC|  
accrued cumulative preference share dividend 应累算的累积优先股股息 4%h@K(iN  
accrued expenses 应累算费用 d,r%LjNI  
accrued interest payable 应付利息；应计未付利息 5ZG-3qj  
accrued interest receivable 应收利息；应计未收利息 %G~f>  
accrued right 累算权益 J|k~e,C  
accruing profit 应累算的利润 *],]E;  
accumulated fiscal reserve 累积财政储备 4~< :Pj  
accumulated profit 累积利润；滚存溢利 F8(6P1}E  
accumulated reserve 累积储备 sq6|J])GgU  
accumulation of surplus income 累积收益盈余 ?S9!;x<  
acquired assets 既得资产 /ESmQc:DWB  
acquisition 收购；购置；取得 Vx1xULd Y  
acquisition cost 购置成本 %]/O0#E3Kz  
acquisition expenses 购置费用 %xE9vN;  
acquisition of 100% interest 收购全部股权 6qs T/  
acquisition of control 取得控制权 `WDN T0@M  
acquisition of fixed assets 购置固定资产 &5Ai&<q"p  
acquisition of shell “买壳” oM`[&m.
,  
acquisition price 收购价 l1X&Nw1W  
act of God 天灾 k_)H$*  
acting partner 执事合伙人 $_N<! h*\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 aBX^Wd  
active partner 积极参与的合伙人 
]AlRu(  
active trading 交投活跃 _<?lP$Xr  
actual circulation 实际流通 1-.UkdZ}  
actual cost 实际成本 ]=5nC )|  
actual expenditure 实际开支；实际支出 Z!Y ^iN  
actual income 实际入息；实际收入；实际收益 !C&
!Wj  
actual market 现货市场 mz\d>0F U.  
actual price 现货价；实际价格 )*[3Imq/  
actual profit 实际利润 @pueM+(L&  
actual quotation 实盘；实际价位；实际报价 k(>hboR5n  
actual year basis 按实际年度计算 fL[(;KcAa  
actuals 实货 l@-J&qG  
actuarial investigation 精算调查 Xj:?V;  
actuarial principle 精算原则  r"s <;  
actuarial report 精算师报告 ]ee%=+'  
Actuarial Society of Hong Kong 香港精算学会 `& 2AN%Xz  
actuarial valuation 精算师估值 T7E9
l  
actuary 精算师 !|P>%bi
 
ad referendum agreement 暂定协议；有待覆核的协定 sWp]Zy  
ad valorem duty 从价税；按值征税 q5il9*)d(  
ad valorem duty system 从价税制 m7z6c"?lB  
ad valorem fee 从价费 T7eo_Mn  
ad valorem tariff 从价关税 y:Ycn+
X.  
additional allowance 额外免税额 cES3<`[K  
additional amount for unexpired risk 未过期风险的额外款额 %a-:f)@  
additional assessable profit 补加应评税利润 #`P4s>IL1  
additional assessment 补加评税 Pyc/6~?  
additional commitment 额外承担 f]F]wg\_f  
additional commitment vote 额外承担拨款 <5*cc8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wTBp=)1)f  
additional dependent parent allowance 供养父母额外免税额 0w?\KHT  
additional provision 额外拨款 ^J0*]k%   
additional stamp duty 附加印花税 $_,?SXM  
additional tax 补加税罚款；补加税款 !@E=\Sm8EV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S5R Q  
adjudged bankrupt 被裁定破产 = E'\  
adjudicated bankrupt 裁定破产人 U[5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |s
WH!:]49  
adjudication of bankruptcy 裁定破产；宣告破产 B6tp,Np5,  
adjudication of insolvency 裁定无力偿还债务 {Z <4  
adjusted actual 经调整的实数；调整后的实数 <'H^}gQow  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^7Q}W#jy  
adjusted figure 经调整的数字；调整后的数额 !$ikH,Bh  
adjusted liabilities 经调整的负债；调整后的负债 3{o5AsVv  
adjusted loss 经调整的亏损；调整后的亏损 ~fLuys`*:  
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 pNF L;k+p}  
adjusted profit 经调整的利润；调整后的利润 @A(*&PU>j  
adjusted surplus 经调整的盈余额；调整后的盈余额 V6'"J  
adjusted value 经调整的价值；调整后的价值 z38&7+  
adjustment 调整；修订；理算〔保险〕 SEm3T4dfzf  
adjustment centre 调剂中心 <\]o#w*:  
adjustment lag 调整过程的时间差距；调整时差 e=KA|"vxh  
adjustment mechanism 调整机制  ajF-T=5  
adjustment of loss 亏损调整 WlnmW(uahW  
adjustment process 调整过程；调整程序 r=[T5,L(s  
adjustment range 调整幅度 |]`\ak  
administered exchange rate 受管制汇率 \`?l6'!