[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: 19UN*g3(  
:i
F%cy.  
A share Ａ股；甲类股份 >
3.X?  
abatement of tax 减税；减扣免税额 g(E"4M@t!  
ABN AMRO Bank N.V. 荷兰银行 9Ul(GI(  
above-the-line expenditure 线上项目支出；经常预算支出 jp2Q9Z  
above-the-line receipt 线上项目收入；经常预算收入 B&?sF" Y  
ABSA Asia Limited 南非联合亚洲有限公司 (eWPis[  
absolute change 绝对数值变更 f!_ ctp  
absolute expenditure 实际开支 >QkP7Kb  
absolute guideline figure 绝对准则数字 98XVa\|tl  
absolute interest 绝对权益 Vu8,(A7D%O  
absolute order of discharge 绝对破产解除令 X[yNFW}S2W  
absolute profit margin 绝对利润幅度 rNDrp@A>  
absolute value 实值；绝对值 /~p+j{0L3W  
absolutely vested interest 绝对既得权益 a HzHvl  
absorbed cost 已吸收成本；已分摊成本 S.*~C0"  
absorption 吸收；分摊；合并 G&f8n  
absorption rate 吸收率；摊配率；分摊率 x.mrCJn)  
ACB Finance Limited 亚洲商业财务有限公司 p *w$:L  
acceptable form of reciprocity 合理的互惠条件 f58?5(Dc|  
acceptable rate 适当利率；适当汇率 G X{XdJD  
acceptance agreement 承兑协议 dtt~ Bd  
acceptance for honour 参加承兑 %3r:s`{  
acceptor 承兑人；接受人；受票人 V^s0fWa  
acceptor for honour 参加承兑人 GEUg]nw  
accident insurance 意外保险 07v!Zj  
Accident Insurance Association of Hong Kong 香港意外保险公会 KvFMs\o6p  
accident insurance scheme 意外保险计划 nw:-J1kWR  
accident year basis 意外年度基准
rVnd0K  
accommodation 通融；贷款 LPd\-S_rsP  
accommodation bill 通融票据；空头票据 c3%@Wj:fo  
accommodation party 汇票代发人 NQHz<3S[  
account balance 帐户余额；帐户结余 ^Q<mV*~  
account book 帐簿 m"eteA,"k_  
account collected in advance 预收款项 +kK  
account current book 往来帐簿 a?h*eAAc.  
account of after-acquired property 事后取得的财产报告 &DG->$&|  
account of defaulter 拖欠帐目 Gbpw5n;e  
account payable 应付帐款 rh*sbZ68>E  
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 _f0C Y"  
account receivable report 应收帐款报表 Io`P,l:  
account statement 结单；帐单；会计财务报表 x3+oAb@o/  
account title 帐户名称；会计科目 g`^X#-!(  
accountant's report 会计师报告 & WOiik  
Accountant's Report Rules 会计师报告规则 t&q N:  J  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {V19Zv"j  
Accounting Arrangements 《会计安排》 iSLGwTdLn  
accounting basis 会计基础 g^Yl TB  
accounting by Official Receiver 破产管理署署长呈交的帐目 W*DVi_\$y  
Accounting Circular 《会计通告》 @&F@I3`{  
accounting class 会计类别 )::>q5c  
accounting date 记帐日期；会计结算日期 X!hIwiA,t  
accounting for money 款项核算 VZka} 7a  
Accounting Officer 会计主任 ? 8aaD>OR$  
accounting period 会计报告期；会计期 DB526O* [  
accounting policy 会计政策；会计方针 EI~"L$?  
accounting practice 会计惯例 pW0dB_  
accounting principle 会计准则 ./vZe_o)j$  
accounting record 会计记录 Vgb *% I  
accounting report 会计报告 #hfuH=&oh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sb_oD{+gW  
Accounting Society of China 中国会计学会 Wm~` ~P  
accounting statement 会计报表 QS.>0i/7l  
accounting system 会计制度；会计系统 g1E~+ @  
accounting transaction 会计事项；帐务交易 Jq.lT(E8D  
accounting treatment 会计处理 w>fdQ!RdP  
accounting year 会计年度 @:0ddb71  
accretion 增值；添加 b3-eR5U/  
accrual 应计项目；应累算数目 [D"t~QMr  
accrual basis 应计制；权责发生制 cLa]D[H  
accrual basis accounting 应计制会计；权责发生制会计 wm{3&m  
accrue 应累算；应计 lASL8O&\  
accrued benefit 应累算利益 F7L&=K$2y  
accrued charges 应计费用 B$3 ?K  
accrued cumulative preference share dividend 应累算的累积优先股股息 tY${M^^<J  
accrued expenses 应累算费用 `vG,}Pt]  
accrued interest payable 应付利息；应计未付利息 n6d9\  
accrued interest receivable 应收利息；应计未收利息 MTER(L  
accrued right 累算权益 0kQP JWF  
accruing profit 应累算的利润 ]r!>{  
accumulated fiscal reserve 累积财政储备 3ya1'qUC  
accumulated profit 累积利润；滚存溢利 %=AxJp!a  
accumulated reserve 累积储备 \@3Qi8u//  
accumulation of surplus income 累积收益盈余 GPhl4#'  
acquired assets 既得资产 yH 9!GS#  
acquisition 收购；购置；取得 &;,,H
< p  
acquisition cost 购置成本 z{"2S="  
acquisition expenses 购置费用 c3*t_!@oC  
acquisition of 100% interest 收购全部股权 V=He_9B  
acquisition of control 取得控制权 r"2V  
acquisition of fixed assets 购置固定资产 OJN2z  
acquisition of shell “买壳” mME4 l  
acquisition price 收购价 iI@jZVk  
act of God 天灾 -!;l~#K=  
acting partner 执事合伙人 /yz=Cjoz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8[CB>-9  
active partner 积极参与的合伙人 4h!f/aF'  
active trading 交投活跃 5ercD  
actual circulation 实际流通 /&& 2u7*  
actual cost 实际成本 etT +  
actual expenditure 实际开支；实际支出 ;@,Q&B2eM  
actual income 实际入息；实际收入；实际收益 p(xC*KWB  
actual market 现货市场 %<?0apO  
actual price 现货价；实际价格 )k&a}u5y  
actual profit 实际利润 u~ ~R9.
 
actual quotation 实盘；实际价位；实际报价 a07@C  
actual year basis 按实际年度计算 x^|Vaf  
actuals 实货 KTvzOI8  
actuarial investigation 精算调查 J89Dull  
actuarial principle 精算原则 8zLY6@
  
actuarial report 精算师报告 <Llp\XcZ  
Actuarial Society of Hong Kong 香港精算学会 qm
Tb-~  
actuarial valuation 精算师估值 (>6*#9#p  
actuary 精算师 9YsR~SM  
ad referendum agreement 暂定协议；有待覆核的协定 L@75-T  
ad valorem duty 从价税；按值征税 +X`V|E,no  
ad valorem duty system 从价税制 ,:~0F^z  
ad valorem fee 从价费 9!9Z~/*m  
ad valorem tariff 从价关税 ihh4pD27g  
additional allowance 额外免税额 <2!v(EkI  
additional amount for unexpired risk 未过期风险的额外款额 8Y0"Cejq  
additional assessable profit 补加应评税利润 {mWui9 %M  
additional assessment 补加评税 ^JI o?R  
additional commitment 额外承担 Eca\fkj  
additional commitment vote 额外承担拨款 2oa#0`{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V._6=ZJ  
additional dependent parent allowance 供养父母额外免税额 I$Qs;- (  
additional provision 额外拨款 q
QpnLV4  
additional stamp duty 附加印花税 Y+4o B  
additional tax 补加税罚款；补加税款 lPLz@Up~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ml@2wGyf  
adjudged bankrupt 被裁定破产 j-CnT)W<  
adjudicated bankrupt 裁定破产人 Tu{ h<Zy  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O8|5KpXd@  
adjudication of bankruptcy 裁定破产；宣告破产 mr m^e9*Z  
adjudication of insolvency 裁定无力偿还债务 DjU9 uZT  
adjusted actual 经调整的实数；调整后的实数 2^t#6XBk/  
adjusted current assets 经调整的流动资产；调整后的流动资产 d=,%=@  
adjusted figure 经调整的数字；调整后的数额 WwC 5!kZ  
adjusted liabilities 经调整的负债；调整后的负债 r 'CM  
adjusted loss 经调整的亏损；调整后的亏损 #`GY}-hL!  
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 j8|g!>Nv  
adjusted profit 经调整的利润；调整后的利润 Auy_K?he]  
adjusted surplus 经调整的盈余额；调整后的盈余额 -(`OcGM'L  
adjusted value 经调整的价值；调整后的价值  $Vc~/>  
adjustment 调整；修订；理算〔保险〕 ?u4INZ0W  
adjustment centre 调剂中心 Oz|K8p  
adjustment lag 调整过程的时间差距；调整时差 &t5{J53  
adjustment mechanism 调整机制 :16P.z1L  
adjustment of loss 亏损调整 Tirux ;  
adjustment process 调整过程；调整程序 awvDe  
adjustment range 调整幅度 IHgeQ F ~  
administered exchange rate 受管制汇率 c}3W:}lW