[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: :&."ttf=  
sdw(R#GE  
A share Ａ股；甲类股份 FXkM#}RgNm  
abatement of tax 减税；减扣免税额 Q*ft7$l&  
ABN AMRO Bank N.V. 荷兰银行 ][Rh28?I{  
above-the-line expenditure 线上项目支出；经常预算支出 X$W~mQma6  
above-the-line receipt 线上项目收入；经常预算收入 ^.QzQ1=D  
ABSA Asia Limited 南非联合亚洲有限公司 4~Q/"hMSkO  
absolute change 绝对数值变更 L) T (<  
absolute expenditure 实际开支 .3Oap*X  
absolute guideline figure 绝对准则数字 FVJGL  
absolute interest 绝对权益 ]~3V}z,T*  
absolute order of discharge 绝对破产解除令 h(EhkCf  
absolute profit margin 绝对利润幅度 6qnzBA7  
absolute value 实值；绝对值 Wvf ^N(  
absolutely vested interest 绝对既得权益 ;u)I\3`*!  
absorbed cost 已吸收成本；已分摊成本 SO0PF|{\r  
absorption 吸收；分摊；合并 B^^#D0<  
absorption rate 吸收率；摊配率；分摊率 {3aua:q  
ACB Finance Limited 亚洲商业财务有限公司 9'bwWBf7  
acceptable form of reciprocity 合理的互惠条件 /IMFO:c  
acceptable rate 适当利率；适当汇率 ~b8]H|<'Y  
acceptance agreement 承兑协议 pZy~1L  
acceptance for honour 参加承兑  *J`O"a  
acceptor 承兑人；接受人；受票人 r_A$DaC]  
acceptor for honour 参加承兑人 (SAs-  
accident insurance 意外保险 =D"#U#>;7&  
Accident Insurance Association of Hong Kong 香港意外保险公会 /m

zlH  
accident insurance scheme 意外保险计划 Z4ImV~m  
accident year basis 意外年度基准 [/8%3  
accommodation 通融；贷款 l+^*LqEW2  
accommodation bill 通融票据；空头票据 b d!Y\OD
  
accommodation party 汇票代发人 aQ@o H#
 
account balance 帐户余额；帐户结余 _X x/(.O  
account book 帐簿 kE1TP]|  
account collected in advance 预收款项 U&qZ"  
account current book 往来帐簿 e+fN6v5pU  
account of after-acquired property 事后取得的财产报告 7 B66]3v  
account of defaulter 拖欠帐目 K]w'&Qm8W  
account payable 应付帐款 lL0APT;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5`p.#  
account receivable 应收帐款 Slc\&Eb  
account receivable report 应收帐款报表 7HYwLG:\~  
account statement 结单；帐单；会计财务报表 jAlv`uB|G"  
account title 帐户名称；会计科目 63IM]J  
accountant's report 会计师报告 Pa:|_IXA  
Accountant's Report Rules 会计师报告规则 {E|$8)58i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^} >w<'0  
Accounting Arrangements 《会计安排》 5\VWCI  
accounting basis 会计基础 iDqoa\  
accounting by Official Receiver 破产管理署署长呈交的帐目 [ub e6  
Accounting Circular 《会计通告》 8Z=R)asGS  
accounting class 会计类别 $6R-5oQ  
accounting date 记帐日期；会计结算日期 &wDs6xq  
accounting for money 款项核算 NC6&x=!3  
Accounting Officer 会计主任 l9Q-iJ  
accounting period 会计报告期；会计期 mj7#&r,1l  
accounting policy 会计政策；会计方针 $VOFOc  
accounting practice 会计惯例 \1M4Dl5!  
accounting principle 会计准则 'PW5ux@`<  
accounting record 会计记录 `C'H.g\>2Q  
accounting report 会计报告 iuul7VR-%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F#5~M<`.o  
Accounting Society of China 中国会计学会 SiN0OB  
accounting statement 会计报表 S)"Jf?  
accounting system 会计制度；会计系统 )MT}+ai  
accounting transaction 会计事项；帐务交易 5146kp|1  
accounting treatment 会计处理 }3WxZv]I}  
accounting year 会计年度 2=!RQv~%  
accretion 增值；添加 Xne1gms  
accrual 应计项目；应累算数目 vo{--+{ky!  
accrual basis 应计制；权责发生制 +k R4E23:  
accrual basis accounting 应计制会计；权责发生制会计 [AJJSd/:  
accrue 应累算；应计 >9Vn.S  
accrued benefit 应累算利益 42ge3>  
accrued charges 应计费用 .O<obq~;C  
accrued cumulative preference share dividend 应累算的累积优先股股息 <qt|d&  
accrued expenses 应累算费用 p0eX{xm  
accrued interest payable 应付利息；应计未付利息 FW DNpr  
accrued interest receivable 应收利息；应计未收利息 h'nY3GrU  
accrued right 累算权益 _Y m2/3!  
accruing profit 应累算的利润 y$M%2 mh`  
accumulated fiscal reserve 累积财政储备 @BMx!r5kn  
accumulated profit 累积利润；滚存溢利 gbD KE{  
accumulated reserve 累积储备 vtJJ#8a]  
accumulation of surplus income 累积收益盈余
gI|~
|-'  
acquired assets 既得资产 w_VP J  
acquisition 收购；购置；取得 Z0r'S]fe  
acquisition cost 购置成本 buHJB*?9  
acquisition expenses 购置费用 ti,d&c_7  
acquisition of 100% interest 收购全部股权 Y8t8!{ytg  
acquisition of control 取得控制权 ?:9"X$XR  
acquisition of fixed assets 购置固定资产 V>3X\)qu  
acquisition of shell “买壳” hOK8(U 0  
acquisition price 收购价 A^SgI-y|  
act of God 天灾 *lJxH8\  
acting partner 执事合伙人 [dVL&k<P  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7F.4Ga;  
active partner 积极参与的合伙人 j![\& z  
active trading 交投活跃 ;-Aa|aT!  
actual circulation 实际流通  e]$s t?  
actual cost 实际成本 -$Ih@2"6  
actual expenditure 实际开支；实际支出 9+!hg'9Qn  
actual income 实际入息；实际收入；实际收益 p5*jz
Q  
actual market 现货市场 u)Whr@m  
actual price 现货价；实际价格 %!#azI  
actual profit 实际利润 a?oI>8*  
actual quotation 实盘；实际价位；实际报价 `XDl_E+>l  
actual year basis 按实际年度计算 uhq8  
actuals 实货 AbOf6%Env  
actuarial investigation 精算调查 Gav$HLx  
actuarial principle 精算原则 bvOq5Q6
 
actuarial report 精算师报告 _)iCa3z  
Actuarial Society of Hong Kong 香港精算学会 ?Z}
&EH  
actuarial valuation 精算师估值 HjwE+:w  
actuary 精算师 K:WDl;8(d  
ad referendum agreement 暂定协议；有待覆核的协定 MnHNjsO#  
ad valorem duty 从价税；按值征税 X5w$4Kj&4l  
ad valorem duty system 从价税制 q1ma%
eiN  
ad valorem fee 从价费 #lO Mm9  
ad valorem tariff 从价关税 UC$ppTCc?  
additional allowance 额外免税额 {K!)Ss  
additional amount for unexpired risk 未过期风险的额外款额 eszG0Wu  
additional assessable profit 补加应评税利润 IAyp2  
additional assessment 补加评税 !p/goqT~dY  
additional commitment 额外承担 u$`a7Lp,n  
additional commitment vote 额外承担拨款 Ew$C ;&9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !ubD/KE  
additional dependent parent allowance 供养父母额外免税额 wdoR
%b{M  
additional provision 额外拨款 -I% 5$`z  
additional stamp duty 附加印花税 @E8+C8'  
additional tax 补加税罚款；补加税款 :Iz8aQ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  _','
9|  
adjudged bankrupt 被裁定破产 [<TrS/,)>  
adjudicated bankrupt 裁定破产人 O33`+UV"W  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <{ cQ2  
adjudication of bankruptcy 裁定破产；宣告破产 !TcJ)0   
adjudication of insolvency 裁定无力偿还债务 23jwAsSo  
adjusted actual 经调整的实数；调整后的实数 h>bx}$q  
adjusted current assets 经调整的流动资产；调整后的流动资产 7PF%76TO  
adjusted figure 经调整的数字；调整后的数额 ,tRj4mx  
adjusted liabilities 经调整的负债；调整后的负债 DIUjn;>k8  
adjusted loss 经调整的亏损；调整后的亏损 bs1Rvx1:J%  
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 T6kdS]4-  
adjusted profit 经调整的利润；调整后的利润 ,iwp,=h=  
adjusted surplus 经调整的盈余额；调整后的盈余额 /<BI46B\  
adjusted value 经调整的价值；调整后的价值 :2)/FPL6  
adjustment 调整；修订；理算〔保险〕 bQ5\ ]5M  
adjustment centre 调剂中心 B|X!>Q<g  
adjustment lag 调整过程的时间差距；调整时差 |+"(L#wk  
adjustment mechanism 调整机制 .tr!(O],h  
adjustment of loss 亏损调整 9Gz=lc[!7  
adjustment process 调整过程；调整程序 R/a*LSe@&  
adjustment range 调整幅度 %N_%J
K\{@  
administered exchange rate 受管制汇率 hFBe,'3M