[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: N$&)gI:  
GpwoS1#)0|  
A share Ａ股；甲类股份 #/"?.Z;SSH  
abatement of tax 减税；减扣免税额 PvHX#wJ  
ABN AMRO Bank N.V. 荷兰银行 YB` 1
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above-the-line expenditure 线上项目支出；经常预算支出 v?6g. [;?  
above-the-line receipt 线上项目收入；经常预算收入 bX*>Zm   
ABSA Asia Limited 南非联合亚洲有限公司 a+!r5689  
absolute change 绝对数值变更 C3k[ipCN  
absolute expenditure 实际开支 e-E0Bp  
absolute guideline figure 绝对准则数字 5EX Ghc'  
absolute interest 绝对权益 a8w/#!^34  
absolute order of discharge 绝对破产解除令 Al}D~6MD  
absolute profit margin 绝对利润幅度 DH IC:6EY  
absolute value 实值；绝对值 q0t}  
absolutely vested interest 绝对既得权益 =PM6:3aKh  
absorbed cost 已吸收成本；已分摊成本 Y'&rSHI"  
absorption 吸收；分摊；合并 ^}Wk  
absorption rate 吸收率；摊配率；分摊率 UI]UxEJ  
ACB Finance Limited 亚洲商业财务有限公司 v?O6|0#x  
acceptable form of reciprocity 合理的互惠条件 U*Sjb% Qb  
acceptable rate 适当利率；适当汇率 XbaUmCuh  
acceptance agreement 承兑协议 %mFZ!(  
acceptance for honour 参加承兑 n.l7V<1  
acceptor 承兑人；接受人；受票人 tX.fbL@T  
acceptor for honour 参加承兑人 oVAY}q|wU  
accident insurance 意外保险 Oaj$Z- f  
Accident Insurance Association of Hong Kong 香港意外保险公会 /:GeXDJw  
accident insurance scheme 意外保险计划 !5^&?plC@  
accident year basis 意外年度基准 EK8rV  
accommodation 通融；贷款 wg}rMJoG|  
accommodation bill 通融票据；空头票据 [sc4ULS &  
accommodation party 汇票代发人 U32&"&";c  
account balance 帐户余额；帐户结余 c,L{Qv"n{  
account book 帐簿 #E ;a;$p  
account collected in advance 预收款项 N~! GAaD  
account current book 往来帐簿 XF Cwa  
account of after-acquired property 事后取得的财产报告 {b,#l]v  
account of defaulter 拖欠帐目 1e)5D& njS  
account payable 应付帐款 s`dwE*~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =yCz!vc  
account receivable 应收帐款 @AfC$T  
account receivable report 应收帐款报表 5sZqX.XVF  
account statement 结单；帐单；会计财务报表 HceZTe@  
account title 帐户名称；会计科目 "lnI@t{o  
accountant's report 会计师报告 ^
&!iqK2o  
Accountant's Report Rules 会计师报告规则 _t-e.2a v  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ozUsp[W >  
Accounting Arrangements 《会计安排》 (Kg( 6E,  
accounting basis 会计基础 L|y9T{s  
accounting by Official Receiver 破产管理署署长呈交的帐目 Dd'4W  
Accounting Circular 《会计通告》 aB^`3J  
accounting class 会计类别 LUKt!I0l  
accounting date 记帐日期；会计结算日期 4S\St<  
accounting for money 款项核算 L)QAI5 o:3  
Accounting Officer 会计主任 LB\+*P6QM  
accounting period 会计报告期；会计期 S%IhpTSe6  
accounting policy 会计政策；会计方针 z/
P^Bx]r  
accounting practice 会计惯例 OhiY <  
accounting principle 会计准则
t2_pwd*B  
accounting record 会计记录 hOM#j  
accounting report 会计报告 >k9W+mk  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $*qQ/hi  
Accounting Society of China 中国会计学会 e\95X{_'  
accounting statement 会计报表 i~ITRi@  
accounting system 会计制度；会计系统 :Oh*Q(>  
accounting transaction 会计事项；帐务交易 @p[ml m  
accounting treatment 会计处理 20`QA u)'  
accounting year 会计年度 cL+bMM$4r~  
accretion 增值；添加 b~Un=-@5a  
accrual 应计项目；应累算数目 /D,<2>o  
accrual basis 应计制；权责发生制 ZRn!z`.0  
accrual basis accounting 应计制会计；权责发生制会计 PM8*/4Cu.5  
accrue 应累算；应计 /L; c -^  
accrued benefit 应累算利益 w\%AR1,rs  
accrued charges 应计费用 P*g:rg  
accrued cumulative preference share dividend 应累算的累积优先股股息 {1L{  
accrued expenses 应累算费用 <o: O<p@6  
accrued interest payable 应付利息；应计未付利息 ftRzgW);  
accrued interest receivable 应收利息；应计未收利息 |wkUnn4UB8  
accrued right 累算权益
Ocf:73t  
accruing profit 应累算的利润 ;R*tT%Z,  
accumulated fiscal reserve 累积财政储备 I;UCKoFT  
accumulated profit 累积利润；滚存溢利 LB/1To  
accumulated reserve 累积储备 UI_u:a9Q/  
accumulation of surplus income 累积收益盈余 W/G75o~6  
acquired assets 既得资产 @XN*H- |  
acquisition 收购；购置；取得 cL^r^kL("  
acquisition cost 购置成本 D[Kq`  
acquisition expenses 购置费用 .2x`Fj;o1  
acquisition of 100% interest 收购全部股权 m/p:W/0L  
acquisition of control 取得控制权 J{r3y&:  
acquisition of fixed assets 购置固定资产 6fV;V:1{  
acquisition of shell “买壳” zw}Wm4OH  
acquisition price 收购价 qs3V2lvYw{  
act of God 天灾 xi}3)5  
acting partner 执事合伙人 +qee8
QH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 i _YJq;(  
active partner 积极参与的合伙人 w'&QNm>  
active trading 交投活跃 *DuP~8  
actual circulation 实际流通 ~!#2s'  
actual cost 实际成本 zdgSq
 v  
actual expenditure 实际开支；实际支出 dH~i  
actual income 实际入息；实际收入；实际收益 Ybp';8V  
actual market 现货市场 0 /fA>%&  
actual price 现货价；实际价格 <4RP:2#  
actual profit 实际利润 gn6@x  
actual quotation 实盘；实际价位；实际报价 0xzS9  
actual year basis 按实际年度计算 ;bYLQ  
actuals 实货 W3]?>sLE*  
actuarial investigation 精算调查 6rh^?B
  
actuarial principle 精算原则 A9kn\U92  
actuarial report 精算师报告 \PM5B"MDZ  
Actuarial Society of Hong Kong 香港精算学会 gmdA1$c  
actuarial valuation 精算师估值 ?h3t"9  
actuary 精算师 qV:TuR-|w  
ad referendum agreement 暂定协议；有待覆核的协定 I0v4TjHH  
ad valorem duty 从价税；按值征税 ^wMZG'/  
ad valorem duty system 从价税制 iE* Y@E5x0  
ad valorem fee 从价费 _g%h:G&^  
ad valorem tariff 从价关税 +J <<me4  
additional allowance 额外免税额 bxv
p 
j  
additional amount for unexpired risk 未过期风险的额外款额 hs?cV)hDS  
additional assessable profit 补加应评税利润 3<X*wVi)NN  
additional assessment 补加评税 "q3W&@  
additional commitment 额外承担  ^9 Pae
)  
additional commitment vote 额外承担拨款 Zz^!QlF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;[!W*8.c  
additional dependent parent allowance 供养父母额外免税额 rk< 3 QXv  
additional provision 额外拨款 mM\jU5P:^  
additional stamp duty 附加印花税 a"whg~  
additional tax 补加税罚款；补加税款 %]fi;Z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 I@l }%L  
adjudged bankrupt 被裁定破产 y/OPN<=*  
adjudicated bankrupt 裁定破产人 FSA"U9 w<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~zyD=jxP9  
adjudication of bankruptcy 裁定破产；宣告破产 v<V9Z <ub  
adjudication of insolvency 裁定无力偿还债务 'I5~<"E  
adjusted actual 经调整的实数；调整后的实数 QO <.l`F  
adjusted current assets 经调整的流动资产；调整后的流动资产 }<mK79m  
adjusted figure 经调整的数字；调整后的数额 7"s8G7  
adjusted liabilities 经调整的负债；调整后的负债 ?vV&tqnx%  
adjusted loss 经调整的亏损；调整后的亏损 r"=6s/q7  
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 BiD}C  
adjusted profit 经调整的利润；调整后的利润 7|^5E*8/  
adjusted surplus 经调整的盈余额；调整后的盈余额 -"/l)1ox,  
adjusted value 经调整的价值；调整后的价值 qExmf%q:q  
adjustment 调整；修订；理算〔保险〕 zz1]6B*eX  
adjustment centre 调剂中心  :qrCqFl  
adjustment lag 调整过程的时间差距；调整时差  gYW  
adjustment mechanism 调整机制 T}y@ a^#  
adjustment of loss 亏损调整 _aK4[*jnqh  
adjustment process 调整过程；调整程序 @{o3NR_  
adjustment range 调整幅度 %617f=(E?!  
administered exchange rate 受管制汇率 }o2e&.$4d