[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: H+nr5!`kz  
"MW55OWYU  
A share Ａ股；甲类股份 K@I+]5E%?  
abatement of tax 减税；减扣免税额 ><MGZ?-N  
ABN AMRO Bank N.V. 荷兰银行 \%P ma8&d  
above-the-line expenditure 线上项目支出；经常预算支出 w6%l8+{R  
above-the-line receipt 线上项目收入；经常预算收入 w($XEv;  
ABSA Asia Limited 南非联合亚洲有限公司 hU |LFjc  
absolute change 绝对数值变更 GcPB'`!M  
absolute expenditure 实际开支 G1
,Ro1  
absolute guideline figure 绝对准则数字 *{HGLl|=  
absolute interest 绝对权益 :/ ~):tM  
absolute order of discharge 绝对破产解除令 9 Wxq)  
absolute profit margin 绝对利润幅度 R65;oJh  
absolute value 实值；绝对值 r7zf+a]  
absolutely vested interest 绝对既得权益 +SP!
R[a  
absorbed cost 已吸收成本；已分摊成本 \xy:6gd:  
absorption 吸收；分摊；合并 
T]5U_AI@  
absorption rate 吸收率；摊配率；分摊率 AEBw#v!,o  
ACB Finance Limited 亚洲商业财务有限公司 ZKVp[A  
acceptable form of reciprocity 合理的互惠条件 %w;1*~bH  
acceptable rate 适当利率；适当汇率 h}Fu"zK  
acceptance agreement 承兑协议 J+-,^8)  
acceptance for honour 参加承兑 A{xSbbDk  
acceptor 承兑人；接受人；受票人 @`#OC#  
acceptor for honour 参加承兑人 b#bO=T$e-  
accident insurance 意外保险 0tn7Rkiw  
Accident Insurance Association of Hong Kong 香港意外保险公会 !H2C9l:rd  
accident insurance scheme 意外保险计划 \z(>h&  
accident year basis 意外年度基准 {'cs![U  
accommodation 通融；贷款 "i;*\+x  
accommodation bill 通融票据；空头票据 }s8*Q fK>  
accommodation party 汇票代发人 pP=_@3 D  
account balance 帐户余额；帐户结余 _Eet2;9  
account book 帐簿 h9@gs,'   
account collected in advance 预收款项 X7(rg W8  
account current book 往来帐簿 ;tZ}i4Ud  
account of after-acquired property 事后取得的财产报告 )AZ`R8-A  
account of defaulter 拖欠帐目 $\=6."R5<  
account payable 应付帐款 &q kl*#]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6EW"8RG`  
account receivable 应收帐款 n=<q3}1Jej  
account receivable report 应收帐款报表 fh/)di  
account statement 结单；帐单；会计财务报表 4jI*Y6Wkz  
account title 帐户名称；会计科目 ]}*G[[ ^p  
accountant's report 会计师报告 ^^U)WB  
Accountant's Report Rules 会计师报告规则 @5uyUSt]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hNgcE,67q  
Accounting Arrangements 《会计安排》 |wl")|b%  
accounting basis 会计基础 -0[>}!l=G  
accounting by Official Receiver 破产管理署署长呈交的帐目 k;9#4^4(  
Accounting Circular 《会计通告》 CVn;RF6  
accounting class 会计类别 `qQQQ.K7)z  
accounting date 记帐日期；会计结算日期 5wVi{P5+  
accounting for money 款项核算 #oS  
Accounting Officer 会计主任 QQ2OZy>W  
accounting period 会计报告期；会计期 K1qY10F:_  
accounting policy 会计政策；会计方针 0.3[=a43  
accounting practice 会计惯例 pD)/-Dgdm  
accounting principle 会计准则 @5POgQ8  
accounting record 会计记录 ?N9adL &b  
accounting report 会计报告 $txWVjR?\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *8(t y%5F0  
Accounting Society of China 中国会计学会 xfZ9&g  
accounting statement 会计报表 <{P^W;N7  
accounting system 会计制度；会计系统 SK~;<>:37  
accounting transaction 会计事项；帐务交易 4%W
n}@  
accounting treatment 会计处理 *PA1iNdKS  
accounting year 会计年度 lqwJ F &  
accretion 增值；添加 x<j($iv  
accrual 应计项目；应累算数目 wN%DM)*k  
accrual basis 应计制；权责发生制 |Cxip&e>  
accrual basis accounting 应计制会计；权责发生制会计 ff2.|20  
accrue 应累算；应计 o8yEUnqN  
accrued benefit 应累算利益
3]5&&=#  
accrued charges 应计费用 uc{Qhw!;:  
accrued cumulative preference share dividend 应累算的累积优先股股息 _a:!U^4  
accrued expenses 应累算费用 :+X2>Lu$FA  
accrued interest payable 应付利息；应计未付利息 _*-'yu8#  
accrued interest receivable 应收利息；应计未收利息 -t706(#k  
accrued right 累算权益 Q{)F$]w  
accruing profit 应累算的利润 blQzVp-  
accumulated fiscal reserve 累积财政储备 88X*:Kf?:  
accumulated profit 累积利润；滚存溢利 fuwpp  
accumulated reserve 累积储备 B[k+#YYY  
accumulation of surplus income 累积收益盈余 T3PaG\5B  
acquired assets 既得资产 e&VR>VJEA  
acquisition 收购；购置；取得 V-o`L`(F`  
acquisition cost 购置成本 LKw
Upu!  
acquisition expenses 购置费用 q2"'W|I  
acquisition of 100% interest 收购全部股权 "Ezr-4  
acquisition of control 取得控制权 ` TVcI\W  
acquisition of fixed assets 购置固定资产 kkuQ"^<J  
acquisition of shell “买壳” "$w Pq@  
acquisition price 收购价 x%Y a*T  
act of God 天灾 =<27qj  
acting partner 执事合伙人 Yi! >8  
active market 买卖活跃的市场；交投畅旺的市场；旺市
*p<5(-J3  
active partner 积极参与的合伙人 "YJ;-$rb  
active trading 交投活跃 =M km:'1r  
actual circulation 实际流通 77[ ;J  
actual cost 实际成本 `0i}}Zo  
actual expenditure 实际开支；实际支出 %2FCpre;  
actual income 实际入息；实际收入；实际收益 YnL?t-$Gg  
actual market 现货市场 F7PZV+\  
actual price 现货价；实际价格 eDMwY$J  
actual profit 实际利润 28L'7  
actual quotation 实盘；实际价位；实际报价 7ump:|  
actual year basis 按实际年度计算 , $F0D  
actuals 实货 ucm.~1G(  
actuarial investigation 精算调查 kl<B*:RqH  
actuarial principle 精算原则 >[3,qP]E  
actuarial report 精算师报告 l
PSDY&`P  
Actuarial Society of Hong Kong 香港精算学会 38.J:?Q  
actuarial valuation 精算师估值 Ydd>A\v\;  
actuary 精算师 lDM~Z3(/b  
ad referendum agreement 暂定协议；有待覆核的协定 )-:f;#xJ  
ad valorem duty 从价税；按值征税 1ROgUJ;  
ad valorem duty system 从价税制 7Mbt*[n  
ad valorem fee 从价费 ur quVb  
ad valorem tariff 从价关税 *'S%gR=Aa+  
additional allowance 额外免税额 ,0u0 '  
additional amount for unexpired risk 未过期风险的额外款额 2ZIY{lBe  
additional assessable profit 补加应评税利润 W;9X*I8f8  
additional assessment 补加评税 ReGb.pf  
additional commitment 额外承担 NGeeD?2~  
additional commitment vote 额外承担拨款 %'g-%2C?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wjGjVTt Hs  
additional dependent parent allowance 供养父母额外免税额 8QgL7  
additional provision 额外拨款 0GR9C%"]  
additional stamp duty 附加印花税 UA u4x 7  
additional tax 补加税罚款；补加税款 Pj5#G0i%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 mZJzBYM)  
adjudged bankrupt 被裁定破产 .L|ax).D  
adjudicated bankrupt 裁定破产人 9%k.GE  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 cg5{o|x  
adjudication of bankruptcy 裁定破产；宣告破产 v/6, eIz  
adjudication of insolvency 裁定无力偿还债务 tcdn"]#U  
adjusted actual 经调整的实数；调整后的实数 uTt:/gm  
adjusted current assets 经调整的流动资产；调整后的流动资产 Br$PL&e~  
adjusted figure 经调整的数字；调整后的数额 x;]{ 8#-z  
adjusted liabilities 经调整的负债；调整后的负债 ?cxK~Y\  
adjusted loss 经调整的亏损；调整后的亏损 s !vROJ  
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 F0(Sv\<::  
adjusted profit 经调整的利润；调整后的利润  lTd2~_  
adjusted surplus 经调整的盈余额；调整后的盈余额 P+|8MT0  
adjusted value 经调整的价值；调整后的价值 3jVm[c5%]  
adjustment 调整；修订；理算〔保险〕 N~KRwsDH  
adjustment centre 调剂中心 PKs%-Uk  
adjustment lag 调整过程的时间差距；调整时差 2cL)sP}  
adjustment mechanism 调整机制 e*Med)tc^$  
adjustment of loss 亏损调整 1^>g>bn_"  
adjustment process 调整过程；调整程序 `ha:Gf
 
adjustment range 调整幅度 tLXw&hFk`g  
administered exchange rate 受管制汇率 {!?RG\EYN