[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: Z8`Y}#Za[  
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A share Ａ股；甲类股份 dOVu D(  
abatement of tax 减税；减扣免税额 OMAvJzK .  
ABN AMRO Bank N.V. 荷兰银行 Jwpc8MQ  
above-the-line expenditure 线上项目支出；经常预算支出 + />f?+  
above-the-line receipt 线上项目收入；经常预算收入 kS4YxtvB  
ABSA Asia Limited 南非联合亚洲有限公司 }$b!/<7FD  
absolute change 绝对数值变更 [lGxys)J  
absolute expenditure 实际开支 aU*}.{<!  
absolute guideline figure 绝对准则数字 L_q3m-x0h  
absolute interest 绝对权益 4UHviuOo8  
absolute order of discharge 绝对破产解除令 R>B6@|}?  
absolute profit margin 绝对利润幅度 -""(>$b2  
absolute value 实值；绝对值 QUDpAW  
absolutely vested interest 绝对既得权益 zKT4j1h  
absorbed cost 已吸收成本；已分摊成本 EHK+qrym  
absorption 吸收；分摊；合并 fr`Q 5!0  
absorption rate 吸收率；摊配率；分摊率 OZEbs 7  
ACB Finance Limited 亚洲商业财务有限公司 $HCgawQ  
acceptable form of reciprocity 合理的互惠条件 Y h53Z"a  
acceptable rate 适当利率；适当汇率 \1hQ7:f;\  
acceptance agreement 承兑协议 3vdFO: j  
acceptance for honour 参加承兑 0\V
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acceptor 承兑人；接受人；受票人 1024L;  
acceptor for honour 参加承兑人 -us:!p1T  
accident insurance 意外保险 0U8'dYf  
Accident Insurance Association of Hong Kong 香港意外保险公会 "R"{xOQ
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accident insurance scheme 意外保险计划 a(LtiO  
accident year basis 意外年度基准 8nwps(3  
accommodation 通融；贷款 }WhRJr`a  
accommodation bill 通融票据；空头票据 ^6J*:(eM  
accommodation party 汇票代发人 A0OA7m:~4  
account balance 帐户余额；帐户结余 v3{%U1>}v  
account book 帐簿 N`~f77G  
account collected in advance 预收款项 Tn9Fg7<  
account current book 往来帐簿 2#ZqGf.'v  
account of after-acquired property 事后取得的财产报告 gq@8Z AWn  
account of defaulter 拖欠帐目 nuVux5:  
account payable 应付帐款 R{ udV  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7$x%A &]  
account receivable 应收帐款 _mJhY0Oc  
account receivable report 应收帐款报表 2A:&Cqo  
account statement 结单；帐单；会计财务报表 \01kK)  
account title 帐户名称；会计科目 a_-@rceU  
accountant's report 会计师报告 4o"?Q V:  
Accountant's Report Rules 会计师报告规则 UyFC\vQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _Tm]tlV  
Accounting Arrangements 《会计安排》 =zu;npM  
accounting basis 会计基础 Z}{]/=h  
accounting by Official Receiver 破产管理署署长呈交的帐目 xGFbh4H=8p  
Accounting Circular 《会计通告》 !a25
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accounting class 会计类别 gAVD-]`  
accounting date 记帐日期；会计结算日期 +o):grWvQ  
accounting for money 款项核算 I9m9`4BK  
Accounting Officer 会计主任 Mdh]qKw  
accounting period 会计报告期；会计期 :dNJ2&kJ  
accounting policy 会计政策；会计方针 ZH*h1?\X  
accounting practice 会计惯例 w=3 j'y{f  
accounting principle 会计准则 pjl>ZoOM  
accounting record 会计记录 ,SNt*t1"  
accounting report 会计报告 7 8r0K 5=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]
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Accounting Society of China 中国会计学会 A}}dc:$C  
accounting statement 会计报表 aqWlX0+  
accounting system 会计制度；会计系统 OCq5}%yU&i  
accounting transaction 会计事项；帐务交易 X8ZO } X  
accounting treatment 会计处理 i=1crJ:  
accounting year 会计年度 &n#yxv4  
accretion 增值；添加 .;qh>Gt  
accrual 应计项目；应累算数目 }!?RB v'W  
accrual basis 应计制；权责发生制 tCm]1ZgRW  
accrual basis accounting 应计制会计；权责发生制会计 "R=~-, ~  
accrue 应累算；应计 nA{yH}D4  
accrued benefit 应累算利益 ^do6?e`?-  
accrued charges 应计费用 !|j|rYi-  
accrued cumulative preference share dividend 应累算的累积优先股股息 74N3wi5B  
accrued expenses 应累算费用 Fn iht<  
accrued interest payable 应付利息；应计未付利息 M<*WC{  
accrued interest receivable 应收利息；应计未收利息 SH#*Lc   
accrued right 累算权益 O1)\!=& .  
accruing profit 应累算的利润 /HS"{@Z"h  
accumulated fiscal reserve 累积财政储备 L &hw-.Q  
accumulated profit 累积利润；滚存溢利 w W/q#kc  
accumulated reserve 累积储备 }S3 oX$  
accumulation of surplus income 累积收益盈余 I8`$a  
acquired assets 既得资产 M_-L#FHX  
acquisition 收购；购置；取得 *,%$l+\h  
acquisition cost 购置成本 rGXUV`5Na  
acquisition expenses 购置费用 ,G5[?H;ZN  
acquisition of 100% interest 收购全部股权 $COjC!M  
acquisition of control 取得控制权 <<E9MIn_  
acquisition of fixed assets 购置固定资产 -u4")V>  
acquisition of shell “买壳” 9j
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acquisition price 收购价 FpU8$o~r{  
act of God 天灾 Ej 5_d  
acting partner 执事合伙人 iU37LODa2T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5V\",PAW  
active partner 积极参与的合伙人 _H@ATut  
active trading 交投活跃 U%q6n"[ Cr  
actual circulation 实际流通 ;^0rY)&  
actual cost 实际成本 ; :q  
actual expenditure 实际开支；实际支出 9=3DYCk/  
actual income 实际入息；实际收入；实际收益 %D8.uGsh  
actual market 现货市场 Ox&G  [  
actual price 现货价；实际价格 \q4r/SbgW  
actual profit 实际利润 'L-DMNxBr  
actual quotation 实盘；实际价位；实际报价 **kix  
actual year basis 按实际年度计算 3l41"5Fy&  
actuals 实货 i}P{{kMJ  
actuarial investigation 精算调查 H,5]w\R6\  
actuarial principle 精算原则 +egwZ$5I  
actuarial report 精算师报告 7pciB}$2
 
Actuarial Society of Hong Kong 香港精算学会 LX oJw$C  
actuarial valuation 精算师估值 Bt(<Xj D  
actuary 精算师 Iz#4!E|<  
ad referendum agreement 暂定协议；有待覆核的协定 |*UB/8C^/!  
ad valorem duty 从价税；按值征税 S\<i`q  
ad valorem duty system 从价税制 dt,Z^z+"E  
ad valorem fee 从价费 Z+J4
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ad valorem tariff 从价关税 n=C"
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additional allowance 额外免税额 PnaiSt9p?r  
additional amount for unexpired risk 未过期风险的额外款额 F.5fasdX'  
additional assessable profit 补加应评税利润 r{9fm,  
additional assessment 补加评税 3Cc#{X-+  
additional commitment 额外承担 :S_]!'H  
additional commitment vote 额外承担拨款 4C%pKV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K)~aH  
additional dependent parent allowance 供养父母额外免税额 m egTp  
additional provision 额外拨款 p^k0Rad  
additional stamp duty 附加印花税 nHk^trGm  
additional tax 补加税罚款；补加税款 $P?^GB>u  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &0qpgl|  
adjudged bankrupt 被裁定破产 n+hL/aQ+  
adjudicated bankrupt 裁定破产人 BLO ]78  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 FA$32*v  
adjudication of bankruptcy 裁定破产；宣告破产 _UP
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adjudication of insolvency 裁定无力偿还债务 =3w;<1 ?'  
adjusted actual 经调整的实数；调整后的实数 ,>S 7c  
adjusted current assets 经调整的流动资产；调整后的流动资产 #0[^jJ3J  
adjusted figure 经调整的数字；调整后的数额 4}v|^_x-i  
adjusted liabilities 经调整的负债；调整后的负债 !e~[U-  
adjusted loss 经调整的亏损；调整后的亏损 $=N?[h&4  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ?\,^>4x?  
adjusted profit 经调整的利润；调整后的利润 *|dK1'Xr  
adjusted surplus 经调整的盈余额；调整后的盈余额 )3:0TFS}}k  
adjusted value 经调整的价值；调整后的价值 SnQT1U%  
adjustment 调整；修订；理算〔保险〕 Wu/#}Bw#  
adjustment centre 调剂中心 !p/? IW+  
adjustment lag 调整过程的时间差距；调整时差 9yC22C:  
adjustment mechanism 调整机制 ~Ss,he]Er  
adjustment of loss 亏损调整 N\ !  
adjustment process 调整过程；调整程序 ChG7>4:\  
adjustment range 调整幅度 w"s@q$}]8M  
administered exchange rate 受管制汇率 60u_,@rV