[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: aiCn"j  
*4|Hqa  
A share Ａ股；甲类股份 )~jqW=d 2  
abatement of tax 减税；减扣免税额 vEQ<A<[Z  
ABN AMRO Bank N.V. 荷兰银行 ?GBkqQ  
above-the-line expenditure 线上项目支出；经常预算支出 E0oU$IB  
above-the-line receipt 线上项目收入；经常预算收入 //Ai.Q.J[  
ABSA Asia Limited 南非联合亚洲有限公司 \C5%\4  
absolute change 绝对数值变更 8j1ekv  
absolute expenditure 实际开支 (5^ZlOk3  
absolute guideline figure 绝对准则数字 }`yiT<z  
absolute interest 绝对权益 s/Xb^XjS1  
absolute order of discharge 绝对破产解除令 bAr` E  
absolute profit margin 绝对利润幅度 oVCmI"'  
absolute value 实值；绝对值 *V(Fn-6(  
absolutely vested interest 绝对既得权益 ):EBgg4-N  
absorbed cost 已吸收成本；已分摊成本 eo^/c+FG  
absorption 吸收；分摊；合并 OlD`uA  
absorption rate 吸收率；摊配率；分摊率  BGzI  
ACB Finance Limited 亚洲商业财务有限公司 ]TstSF=  
acceptable form of reciprocity 合理的互惠条件 @/%{15s.  
acceptable rate 适当利率；适当汇率 *^ \FIUd  
acceptance agreement 承兑协议  uIMe  
acceptance for honour 参加承兑 Tp<k<uKD  
acceptor 承兑人；接受人；受票人  3z;_KmM  
acceptor for honour 参加承兑人 2=ztKfsBhE  
accident insurance 意外保险 "8V{5e!%j'  
Accident Insurance Association of Hong Kong 香港意外保险公会 }%n 5nLU`  
accident insurance scheme 意外保险计划 PNSMcakD  
accident year basis 意外年度基准 fRTo.u   
accommodation 通融；贷款 ngi<v6i  
accommodation bill 通融票据；空头票据 }%{MPqg  
accommodation party 汇票代发人 g<\z=H  
account balance 帐户余额；帐户结余 p$;I'  
account book 帐簿 #~qAHJ<  
account collected in advance 预收款项 G[idN3+#  
account current book 往来帐簿 8
cHE[I  
account of after-acquired property 事后取得的财产报告 u1K\@jlw  
account of defaulter 拖欠帐目 v
uz4qCQ  
account payable 应付帐款 /,|CrNwY*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !NKmx=I]  
account receivable 应收帐款 pJ,@Y>  
account receivable report 应收帐款报表 Y|0ow_oH  
account statement 结单；帐单；会计财务报表 [RU NuO   
account title 帐户名称；会计科目 ELa ja87  
accountant's report 会计师报告 ZEbL
L4n  
Accountant's Report Rules 会计师报告规则 UBO
^EVJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 h7qBp300  
Accounting Arrangements 《会计安排》 |sgXh9%x<  
accounting basis 会计基础 #p y
im_  
accounting by Official Receiver 破产管理署署长呈交的帐目 [ 6(Iwz?  
Accounting Circular 《会计通告》 6ew "fCrH!  
accounting class 会计类别  wz -)1!  
accounting date 记帐日期；会计结算日期 m(sXk}e;1  
accounting for money 款项核算 J7-^F)lu-  
Accounting Officer 会计主任 ^&c$[~W  
accounting period 会计报告期；会计期 qX>Q
+_^  
accounting policy 会计政策；会计方针 L&Qi@D0P  
accounting practice 会计惯例 "PpjoM ~  
accounting principle 会计准则 oUW<4l  
accounting record 会计记录 INMP"1  
accounting report 会计报告 aw}+'(?8]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0o&}mKe  
Accounting Society of China 中国会计学会 lWy=)^)4  
accounting statement 会计报表 :,*eX' fH  
accounting system 会计制度；会计系统 J.M.L$  
accounting transaction 会计事项；帐务交易 p {%t q$}.  
accounting treatment 会计处理 :\V,k~asl  
accounting year 会计年度 e-D4'lu  
accretion 增值；添加 r>qA $zD^  
accrual 应计项目；应累算数目 ipKG !  
accrual basis 应计制；权责发生制 2f:Mm'XdB  
accrual basis accounting 应计制会计；权责发生制会计 XKLF8~y8A  
accrue 应累算；应计 q"aPJ0ni'  
accrued benefit 应累算利益 c8'Cq7  
accrued charges 应计费用 &+nRIv S_`  
accrued cumulative preference share dividend 应累算的累积优先股股息 P6?0r_Y  
accrued expenses 应累算费用 r2 5Z`X Z  
accrued interest payable 应付利息；应计未付利息 @eQld\h'  
accrued interest receivable 应收利息；应计未收利息 w;`m- 9<Y  
accrued right 累算权益 Ex($  
accruing profit 应累算的利润 >BqCkyM9Kf  
accumulated fiscal reserve 累积财政储备 &y:CW>T$/X  
accumulated profit 累积利润；滚存溢利 /BHepD }  
accumulated reserve 累积储备 1 ycc5=.  
accumulation of surplus income 累积收益盈余 (M% ;~y\  
acquired assets 既得资产 &`:rp!Lc  
acquisition 收购；购置；取得 `B#Z;R  
acquisition cost 购置成本 {tzxA_  
acquisition expenses 购置费用 z<a2cQ?XQ  
acquisition of 100% interest 收购全部股权 Ob&W_D^=N  
acquisition of control 取得控制权
dl/X."iv!  
acquisition of fixed assets 购置固定资产 kP,7Li\  
acquisition of shell “买壳” S
tM/  
acquisition price 收购价 B3L4F"  
act of God 天灾 V;[p438o  
acting partner 执事合伙人 }bfn_ G  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $U'3ME
Ew  
active partner 积极参与的合伙人 y1(P<7:t?  
active trading 交投活跃 0o68rF5^s  
actual circulation 实际流通 cCng5Nq,c  
actual cost 实际成本 |>sv8/!  
actual expenditure 实际开支；实际支出 ;mJkqbVol  
actual income 实际入息；实际收入；实际收益 _.f@Y`4d  
actual market 现货市场 FP;":iRL  
actual price 现货价；实际价格 IrO+5w  
actual profit 实际利润 ^HFo3V }h  
actual quotation 实盘；实际价位；实际报价 b:B[3|  
actual year basis 按实际年度计算 vw rRZ"2  
actuals 实货 +sn2Lw!^  
actuarial investigation 精算调查 <3#<I)#  
actuarial principle 精算原则 Oc-u=K,B  
actuarial report 精算师报告 iB{xvyR  
Actuarial Society of Hong Kong 香港精算学会 i]M"Cu*  
actuarial valuation 精算师估值 tP]q4i
 
actuary 精算师 +2O=s<fp  
ad referendum agreement 暂定协议；有待覆核的协定 ta! V=U  
ad valorem duty 从价税；按值征税 ^uBwj}6  
ad valorem duty system 从价税制 .;%q/hP  
ad valorem fee 从价费 Qk7J[4  
ad valorem tariff 从价关税 Q eK{ MF  
additional allowance 额外免税额 J8h7e}n?  
additional amount for unexpired risk 未过期风险的额外款额 %AgA -pBp  
additional assessable profit 补加应评税利润 9UmBm#"  
additional assessment 补加评税 ;vUxO<cKFq  
additional commitment 额外承担 z+6QZQk  
additional commitment vote 额外承担拨款 Kfd_uXL>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Riq|w+Q  
additional dependent parent allowance 供养父母额外免税额 fIEw(k<*  
additional provision 额外拨款 BA`:miH<  
additional stamp duty 附加印花税 3B"7VBK{  
additional tax 补加税罚款；补加税款 !c_u-&
b)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 WJcVQMs  
adjudged bankrupt 被裁定破产 '8Qw:fh  
adjudicated bankrupt 裁定破产人 f#mx:Q.7I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 d qpgf@  
adjudication of bankruptcy 裁定破产；宣告破产 Z%;)@0~f  
adjudication of insolvency 裁定无力偿还债务 u7(];  
adjusted actual 经调整的实数；调整后的实数 Okoo(dfM
 
adjusted current assets 经调整的流动资产；调整后的流动资产 5l&jPk!=  
adjusted figure 经调整的数字；调整后的数额 |Pf(J;'[  
adjusted liabilities 经调整的负债；调整后的负债 NE[y|/  
adjusted loss 经调整的亏损；调整后的亏损 e7's)C>/'  
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 _y-B";Vmm  
adjusted profit 经调整的利润；调整后的利润 :Fo4O'UC  
adjusted surplus 经调整的盈余额；调整后的盈余额 8qmkn
JC  
adjusted value 经调整的价值；调整后的价值 aYBTrOdz  
adjustment 调整；修订；理算〔保险〕 FRS
28D  
adjustment centre 调剂中心 rkq)&l=ny  
adjustment lag 调整过程的时间差距；调整时差 q'2`0MRa  
adjustment mechanism 调整机制 a G@nErdW  
adjustment of loss 亏损调整 !(yT7#?hP  
adjustment process 调整过程；调整程序 l-MxLcz  
adjustment range 调整幅度 D8EeZUqU  
administered exchange rate 受管制汇率 .5^a;`-+