[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: rnu e(t  
Gfv(w=rr?  
A share Ａ股；甲类股份 Kh)FyV  
abatement of tax 减税；减扣免税额 r=qLaPG  
ABN AMRO Bank N.V. 荷兰银行 cS}r9gaQ  
above-the-line expenditure 线上项目支出；经常预算支出 [G 
a~%m  
above-the-line receipt 线上项目收入；经常预算收入 Te;gVG*  
ABSA Asia Limited 南非联合亚洲有限公司 va5FxF*%  
absolute change 绝对数值变更 4b4QbJ$  
absolute expenditure 实际开支 &s:=qQa1  
absolute guideline figure 绝对准则数字 J^fm~P>.  
absolute interest 绝对权益 uArR\k(  
absolute order of discharge 绝对破产解除令 hY+R'9  
absolute profit margin 绝对利润幅度 ;-Ss# &  
absolute value 实值；绝对值 0qv$:w)g+v  
absolutely vested interest 绝对既得权益 NY@"&p'Q  
absorbed cost 已吸收成本；已分摊成本 ]NtSu%u  
absorption 吸收；分摊；合并 -u|l}}b
h  
absorption rate 吸收率；摊配率；分摊率 Tw//!rpG  
ACB Finance Limited 亚洲商业财务有限公司 g]|_ `  
acceptable form of reciprocity 合理的互惠条件 |z~LzSJv  
acceptable rate 适当利率；适当汇率 ^Gq5ig1rxy  
acceptance agreement 承兑协议 t}Ss=0dJO  
acceptance for honour 参加承兑 Xr
S\+y3  
acceptor 承兑人；接受人；受票人 gLIT;BK  
acceptor for honour 参加承兑人 Jf)3< ~G  
accident insurance 意外保险 !9r:
&n.\  
Accident Insurance Association of Hong Kong 香港意外保险公会 !%xP}{(7  
accident insurance scheme 意外保险计划 <*
u C   
accident year basis 意外年度基准 [T`}yb@  
accommodation 通融；贷款 S5_t1wqBJ  
accommodation bill 通融票据；空头票据 C0fmmI0z~  
accommodation party 汇票代发人 ,)h)5o(?  
account balance 帐户余额；帐户结余 }>&KUl  
account book 帐簿 )p8I@E  
account collected in advance 预收款项 ]TSg!H  
account current book 往来帐簿 qX$u4I!,  
account of after-acquired property 事后取得的财产报告 Ax!Gu$K2o  
account of defaulter 拖欠帐目 dn,gZ"<  
account payable 应付帐款 /APcL5:=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,=o 0BD2q  
account receivable 应收帐款 |)o#|Qo  
account receivable report 应收帐款报表 |;u}sX1t9  
account statement 结单；帐单；会计财务报表 0@)%h&mD  
account title 帐户名称；会计科目 t)N;'v &  
accountant's report 会计师报告 X \f[  
Accountant's Report Rules 会计师报告规则 %y"J8;U  
accounting and auditing procedure 会计与审计程序；会计与核数程序 n|i
"S`  
Accounting Arrangements 《会计安排》 =MLf[
 
accounting basis 会计基础 Ftv8@l  
accounting by Official Receiver 破产管理署署长呈交的帐目 \iU]s\{).  
Accounting Circular 《会计通告》 K>1X}ZMdD(  
accounting class 会计类别 PJgp
+u<  
accounting date 记帐日期；会计结算日期 j 'GtgT  
accounting for money 款项核算 u1cu]S j0  
Accounting Officer 会计主任 KrKu7]If6#  
accounting period 会计报告期；会计期 +l?; )  
accounting policy 会计政策；会计方针 *7" L ]6  
accounting practice 会计惯例 * Msr15  
accounting principle 会计准则 6;oe=Q
:Q  
accounting record 会计记录 GK{{7B  
accounting report 会计报告 :Q@)*kQH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z^W$%G  
Accounting Society of China 中国会计学会 44sy`e  
accounting statement 会计报表 Q_zr\RM>  
accounting system 会计制度；会计系统 Ct]A%=cZW  
accounting transaction 会计事项；帐务交易 ._CP% R  
accounting treatment 会计处理 0{) $SY  
accounting year 会计年度 RFko>d  
accretion 增值；添加 otr>3a*'  
accrual 应计项目；应累算数目 pCU*@c!  
accrual basis 应计制；权责发生制 (~s|=Hxq|-  
accrual basis accounting 应计制会计；权责发生制会计 VC-
;S7k  
accrue 应累算；应计 Ip?]K*sq  
accrued benefit 应累算利益 ~`eHHg X  
accrued charges 应计费用 ?Zz'|.l@  
accrued cumulative preference share dividend 应累算的累积优先股股息 9z ?7{2C  
accrued expenses 应累算费用 .L;@=Yg)  
accrued interest payable 应付利息；应计未付利息 h`5)2n+P  
accrued interest receivable 应收利息；应计未收利息 o a<q /  
accrued right 累算权益 8#LJ*o  
accruing profit 应累算的利润 R,Oe$J<  
accumulated fiscal reserve 累积财政储备 Q:Mh
jkOr}  
accumulated profit 累积利润；滚存溢利 .px:e)iW  
accumulated reserve 累积储备 ~]uZy=P? 5  
accumulation of surplus income 累积收益盈余 Jx|I6y  
acquired assets 既得资产 RuAlB*  
acquisition 收购；购置；取得 .ve *Vp
  
acquisition cost 购置成本 1 W'F3  
acquisition expenses 购置费用 nr2r8u9r  
acquisition of 100% interest 收购全部股权 @CQb[!9C  
acquisition of control 取得控制权 Q M1F?F  
acquisition of fixed assets 购置固定资产 Xl%0/o  
acquisition of shell “买壳” P7GRSjG  
acquisition price 收购价 Bw<
rp-  
act of God 天灾 6N
h0  
acting partner 执事合伙人 TGV  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +=P@HfVfiq  
active partner 积极参与的合伙人 gPEqjj  
active trading 交投活跃 .~klG&>aV  
actual circulation 实际流通 9dKul,c  
actual cost 实际成本 8SmjZpQ?  
actual expenditure 实际开支；实际支出 Fu _@!K  
actual income 实际入息；实际收入；实际收益 smU4jh9S  
actual market 现货市场 Jl Z0n;  
actual price 现货价；实际价格 +,flE=5]s  
actual profit 实际利润 ;+Yi.Q/\  
actual quotation 实盘；实际价位；实际报价 &%F@O< :  
actual year basis 按实际年度计算 hW2.8f$  
actuals 实货 Fhj8lVvk  
actuarial investigation 精算调查 +=3CL2{An  
actuarial principle 精算原则 'ks{D(`  
actuarial report 精算师报告 F0dI/+  
Actuarial Society of Hong Kong 香港精算学会 /"#4T^7&  
actuarial valuation 精算师估值 E{Vo'!LY  
actuary 精算师 TD,nI
gH`  
ad referendum agreement 暂定协议；有待覆核的协定 rVryt<2:@r  
ad valorem duty 从价税；按值征税 Ruaur]  
ad valorem duty system 从价税制 3y`F<&sA  
ad valorem fee 从价费 m(47s  
ad valorem tariff 从价关税 HW_& !ye  
additional allowance 额外免税额 pGWA\}'  
additional amount for unexpired risk 未过期风险的额外款额 }ot"Sx\.  
additional assessable profit 补加应评税利润 r
%=[
},JQ  
additional assessment 补加评税 lZ+!H=`  
additional commitment 额外承担 jBtj+TL8  
additional commitment vote 额外承担拨款 <'m6^]:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?
y7w}W  
additional dependent parent allowance 供养父母额外免税额 UuJjO^t  
additional provision 额外拨款 45+{nN[  
additional stamp duty 附加印花税 DJ;g|b  
additional tax 补加税罚款；补加税款 -l*g~7|j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 TT}]wZ  
adjudged bankrupt 被裁定破产 \cySWP [  
adjudicated bankrupt 裁定破产人 >1|g5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #MgvG ,  
adjudication of bankruptcy 裁定破产；宣告破产 :BZ0 7`9  
adjudication of insolvency 裁定无力偿还债务 r6.N4eW.L  
adjusted actual 经调整的实数；调整后的实数 S`q%ypy  
adjusted current assets 经调整的流动资产；调整后的流动资产  t@B(+
 
adjusted figure 经调整的数字；调整后的数额 \L]|-f(4  
adjusted liabilities 经调整的负债；调整后的负债 j4.&l3  
adjusted loss 经调整的亏损；调整后的亏损 H7&xLYQ2  
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 #$1$T  
adjusted profit 经调整的利润；调整后的利润 &=q! Wdw~  
adjusted surplus 经调整的盈余额；调整后的盈余额 vv5i? F  
adjusted value 经调整的价值；调整后的价值 ]n v( aM?d  
adjustment 调整；修订；理算〔保险〕 k3hkk:W  
adjustment centre 调剂中心 ;st\I  
adjustment lag 调整过程的时间差距；调整时差 $&{IKP)u  
adjustment mechanism 调整机制  v[,Src  
adjustment of loss 亏损调整 F]=B'ZI  
adjustment process 调整过程；调整程序 z'MS#6|}  
adjustment range 调整幅度 LI W*4r!  
administered exchange rate 受管制汇率 }DIF%}UK\