[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: 8O"x;3I9  
#)W8.  
A share Ａ股；甲类股份 Kj~>&WU  
abatement of tax 减税；减扣免税额 mXxZM;P[  
ABN AMRO Bank N.V. 荷兰银行 dH ^b)G4  
above-the-line expenditure 线上项目支出；经常预算支出 zF[3%qZE:T  
above-the-line receipt 线上项目收入；经常预算收入 a)I=U[  
ABSA Asia Limited 南非联合亚洲有限公司 P@gu~!  
absolute change 绝对数值变更 pb=jvK  
absolute expenditure 实际开支 _7-"VoX  
absolute guideline figure 绝对准则数字 n/KI"qa]9  
absolute interest 绝对权益 &*jxI[  
absolute order of discharge 绝对破产解除令 1?/5A|?V4+  
absolute profit margin 绝对利润幅度 "7Toc4  
absolute value 实值；绝对值
aX>4Tw  
absolutely vested interest 绝对既得权益 ZTQ$Ol+{q  
absorbed cost 已吸收成本；已分摊成本 K$Mx}m7l  
absorption 吸收；分摊；合并 L#t-KLJ  
absorption rate 吸收率；摊配率；分摊率 wc<2Uc  
ACB Finance Limited 亚洲商业财务有限公司 W _PM!>8`  
acceptable form of reciprocity 合理的互惠条件 O0K@M  
acceptable rate 适当利率；适当汇率 5@w'_#!)  
acceptance agreement 承兑协议 ^yn[QWFO  
acceptance for honour 参加承兑 }vXA`)Ns  
acceptor 承兑人；接受人；受票人 "@c';".|  
acceptor for honour 参加承兑人
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accident insurance 意外保险 z4%Z6Y  
Accident Insurance Association of Hong Kong 香港意外保险公会 [oQ`HX1g  
accident insurance scheme 意外保险计划 ;a!h.8UJPI  
accident year basis 意外年度基准 <6d{k[7fz)  
accommodation 通融；贷款 G/LXUhuif  
accommodation bill 通融票据；空头票据 ~|aeKtCs(.  
accommodation party 汇票代发人 4=?Ok":8  
account balance 帐户余额；帐户结余 *@\?}cX  
account book 帐簿 z/eU^2V  
account collected in advance 预收款项 *pcbwd!/  
account current book 往来帐簿 O4b-A3:  
account of after-acquired property 事后取得的财产报告 tF#b&za  
account of defaulter 拖欠帐目 C }h<ldlY  
account payable 应付帐款 tj"v0u?
zW  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 e5WdK  
account receivable 应收帐款 bMK#^ZoH  
account receivable report 应收帐款报表 Vz7w{HY  
account statement 结单；帐单；会计财务报表 6k@%+<1  
account title 帐户名称；会计科目 eI/\I:G{f  
accountant's report 会计师报告
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Accountant's Report Rules 会计师报告规则 +(I`@5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 eB(S+p?  
Accounting Arrangements 《会计安排》 h+zkVRyA  
accounting basis 会计基础 UtW "U0
A  
accounting by Official Receiver 破产管理署署长呈交的帐目 '?vgp  
Accounting Circular 《会计通告》 l ))~&  
accounting class 会计类别 J^s<x#C  
accounting date 记帐日期；会计结算日期 6KIjq[T^  
accounting for money 款项核算 dCoi>PO  
Accounting Officer 会计主任 q/rHHuY}  
accounting period 会计报告期；会计期 t[f9Z  
accounting policy 会计政策；会计方针 0aTEJX$iZ  
accounting practice 会计惯例 >'2w\Uk~:  
accounting principle 会计准则 uDy>xJ|  
accounting record 会计记录 y:hCBgc;`c  
accounting report 会计报告 T;4gcJPn"M  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8Y{}p[UFT  
Accounting Society of China 中国会计学会 lH,]ZA./  
accounting statement 会计报表 ZVL-o<6  
accounting system 会计制度；会计系统 2h|(8f:y  
accounting transaction 会计事项；帐务交易 Dvq*XI5  
accounting treatment 会计处理 n&3iv^  
accounting year 会计年度 U!;aM*67  
accretion 增值；添加 SSL%$:l@  
accrual 应计项目；应累算数目 HYI1 o/}  
accrual basis 应计制；权责发生制 DiYJlD&  
accrual basis accounting 应计制会计；权责发生制会计 u]]5p[|S  
accrue 应累算；应计 |;Se$AdT#  
accrued benefit 应累算利益 Q#J>vwi=  
accrued charges 应计费用 jOm&yX  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~-`BSR  
accrued expenses 应累算费用 njwR~aL`|  
accrued interest payable 应付利息；应计未付利息 ?;.1fJU>  
accrued interest receivable 应收利息；应计未收利息 u':0"5}  
accrued right 累算权益 o7@4=m}  
accruing profit 应累算的利润 3"^)bG
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accumulated fiscal reserve 累积财政储备  $D, wO  
accumulated profit 累积利润；滚存溢利 . tH35/r  
accumulated reserve 累积储备  'QekQ];  
accumulation of surplus income 累积收益盈余 y_7XYT!w  
acquired assets 既得资产 cO=UswIkwO  
acquisition 收购；购置；取得 f@;>M9)<  
acquisition cost 购置成本 $5Y^fwIK  
acquisition expenses 购置费用 @k:f}-t  
acquisition of 100% interest 收购全部股权 Y;> p)'z  
acquisition of control 取得控制权 \}4#**]  
acquisition of fixed assets 购置固定资产 D $CY:@  
acquisition of shell “买壳” RESGI}
u  
acquisition price 收购价 S]K6qY  
act of God 天灾 ev;5?9\E  
acting partner 执事合伙人 sw qky5_K  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `~aLSpB65  
active partner 积极参与的合伙人 N5w]2
xz!  
active trading 交投活跃 A^r [_dyZ  
actual circulation 实际流通 &J&w4"0N'  
actual cost 实际成本 ?/l}(t$H  
actual expenditure 实际开支；实际支出 Dho^^<`c+  
actual income 实际入息；实际收入；实际收益 I^(o3B  
actual market 现货市场 1:;&wf   
actual price 现货价；实际价格 Y%?!AmER  
actual profit 实际利润 Bn#HJ17/#  
actual quotation 实盘；实际价位；实际报价 H'= i  
actual year basis 按实际年度计算 .k:&&sAz  
actuals 实货 %dk$K!5D0  
actuarial investigation 精算调查 *l?% o{  
actuarial principle 精算原则 [vjkU7;7A  
actuarial report 精算师报告 l&^[cR  
Actuarial Society of Hong Kong 香港精算学会 C#?d
=x  
actuarial valuation 精算师估值 Uhx2 _  
actuary 精算师 B=Jd%Av  
ad referendum agreement 暂定协议；有待覆核的协定 %wjU^Urya  
ad valorem duty 从价税；按值征税 seD+~Y\z  
ad valorem duty system 从价税制 MTITIecw=  
ad valorem fee 从价费 _OxnHf:|
 
ad valorem tariff 从价关税 VzYP:QRz  
additional allowance 额外免税额 o2e h)rtB  
additional amount for unexpired risk 未过期风险的额外款额 TaHi+  
additional assessable profit 补加应评税利润 !{~7)iq  
additional assessment 补加评税 knK=ENf;e  
additional commitment 额外承担 n,Mw# r?y  
additional commitment vote 额外承担拨款 A_q3p\b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %k;FxUKi  
additional dependent parent allowance 供养父母额外免税额 v!'@NW_  
additional provision 额外拨款 HG3>RcB  
additional stamp duty 附加印花税 TcKKI  
additional tax 补加税罚款；补加税款 g-V\s&}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 R?9Plzt5  
adjudged bankrupt 被裁定破产 A[$wxdc  
adjudicated bankrupt 裁定破产人 qyBK\WqaP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 l;VGJMPi  
adjudication of bankruptcy 裁定破产；宣告破产 Boj{+rE0  
adjudication of insolvency 裁定无力偿还债务 &qI5*aQ8T  
adjusted actual 经调整的实数；调整后的实数 h} %M  
adjusted current assets 经调整的流动资产；调整后的流动资产 -JO46 #m  
adjusted figure 经调整的数字；调整后的数额 ']6#7NU  
adjusted liabilities 经调整的负债；调整后的负债 UCj#t!Mw  
adjusted loss 经调整的亏损；调整后的亏损 \utH*;J|x  
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
l'{goyf  
adjusted profit 经调整的利润；调整后的利润 >93{=+  
adjusted surplus 经调整的盈余额；调整后的盈余额 uy- Ncy  
adjusted value 经调整的价值；调整后的价值 +VW]
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adjustment 调整；修订；理算〔保险〕
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adjustment centre 调剂中心 N
8(x),  
adjustment lag 调整过程的时间差距；调整时差 NizJq*V>  
adjustment mechanism 调整机制 Rw=E_q{  
adjustment of loss 亏损调整 ~V- o{IA  
adjustment process 调整过程；调整程序 "yq;{AGOGl  
adjustment range 调整幅度 :pjK\  
administered exchange rate 受管制汇率 z`:^e1vG