[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: x$Gu)
S  
 3kAmRU  
A share Ａ股；甲类股份 >d.o1<  
abatement of tax 减税；减扣免税额 ~ VNN  
ABN AMRO Bank N.V. 荷兰银行 5|&:l8=  
above-the-line expenditure 线上项目支出；经常预算支出 m7zx,bz>  
above-the-line receipt 线上项目收入；经常预算收入 YeN /J.R  
ABSA Asia Limited 南非联合亚洲有限公司 1b4aY> Z  
absolute change 绝对数值变更 PV_E3,RY  
absolute expenditure 实际开支 eY3l^Su1  
absolute guideline figure 绝对准则数字 HPc7Vo(  
absolute interest 绝对权益 ?{bF3Mz=  
absolute order of discharge 绝对破产解除令 kbqG)
 
absolute profit margin 绝对利润幅度 (C<~:Y?%  
absolute value 实值；绝对值 .C]V==z`[4  
absolutely vested interest 绝对既得权益 nZ;h&N-_-  
absorbed cost 已吸收成本；已分摊成本 9fk@C/$  
absorption 吸收；分摊；合并 A=Au>"nAA  
absorption rate 吸收率；摊配率；分摊率 O>zPWVwa  
ACB Finance Limited 亚洲商业财务有限公司 F
-!,U)  
acceptable form of reciprocity 合理的互惠条件 ztSP4lW  
acceptable rate 适当利率；适当汇率 R<}WNZl  
acceptance agreement 承兑协议 "qE
i$a&]  
acceptance for honour 参加承兑 MA\^<x_?L}  
acceptor 承兑人；接受人；受票人 adHZ X  
acceptor for honour 参加承兑人 *gu4%  
accident insurance 意外保险 wzX 1!?  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]B;GU  
accident insurance scheme 意外保险计划 DqgYc[UGA  
accident year basis 意外年度基准 `;[j`v8O  
accommodation 通融；贷款 ~vD7BO`  
accommodation bill 通融票据；空头票据 4::>C
a^{  
accommodation party 汇票代发人 !PN;XZ~{  
account balance 帐户余额；帐户结余 9zdp8?
T  
account book 帐簿 8no_ xFA  
account collected in advance 预收款项 ?klV;+  
account current book 往来帐簿 (kpn"]^
'  
account of after-acquired property 事后取得的财产报告 ;^5d^-T  
account of defaulter 拖欠帐目 A;e[-5@  
account payable 应付帐款 ]~my<3j}or  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [ vU$zZ<  
account receivable 应收帐款  &Gp~)%  
account receivable report 应收帐款报表 (!h%) _?.l  
account statement 结单；帐单；会计财务报表 R[eQ}7;+  
account title 帐户名称；会计科目 e:9CD-  
accountant's report 会计师报告 y %dUry%>  
Accountant's Report Rules 会计师报告规则 SHw%u~[hu  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *9"
L?S(X#  
Accounting Arrangements 《会计安排》 w(w%~;\kLP  
accounting basis 会计基础 TH_Vw,)  
accounting by Official Receiver 破产管理署署长呈交的帐目 jM%qv  
Accounting Circular 《会计通告》 pfj%AP:  
accounting class 会计类别 v#iKa+tx  
accounting date 记帐日期；会计结算日期 L8<Yk`jx  
accounting for money 款项核算 fH_G;#q  
Accounting Officer 会计主任 Dp:u!tdbeg  
accounting period 会计报告期；会计期 /0(2PVf y  
accounting policy 会计政策；会计方针 3nfw:.  
accounting practice 会计惯例 :Jp$_T&E  
accounting principle 会计准则 5#~ARk*?a  
accounting record 会计记录 j% %l$i~  
accounting report 会计报告 5oz[Njq4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gi::?ET/.  
Accounting Society of China 中国会计学会 ],ow@
}  
accounting statement 会计报表 QcyYTg4i  
accounting system 会计制度；会计系统 ># FO0R  
accounting transaction 会计事项；帐务交易 3c5=>'^F  
accounting treatment 会计处理 ;IhkGPpWP  
accounting year 会计年度 bP;cDQ(g  
accretion 增值；添加 ZN)a}\]  
accrual 应计项目；应累算数目 _vA\j  
accrual basis 应计制；权责发生制 yteJHaq  
accrual basis accounting 应计制会计；权责发生制会计 ien >Ou  
accrue 应累算；应计 n7~!klF-  
accrued benefit 应累算利益 `Q2 `":  
accrued charges 应计费用 @;>T
mLs  
accrued cumulative preference share dividend 应累算的累积优先股股息 {e,m<mAi  
accrued expenses 应累算费用 uMm/$#E  
accrued interest payable 应付利息；应计未付利息 <fX]`57Dc`  
accrued interest receivable 应收利息；应计未收利息 F^kH"u[  
accrued right 累算权益 $KL5Z#K  
accruing profit 应累算的利润 XcJ'w  
accumulated fiscal reserve 累积财政储备 Zf<M14iM
 
accumulated profit 累积利润；滚存溢利 XAuB.)|  
accumulated reserve 累积储备 .+XGbs]kCi  
accumulation of surplus income 累积收益盈余 /kLX f_  
acquired assets 既得资产 9F~U% >GX  
acquisition 收购；购置；取得 nVI\Or [  
acquisition cost 购置成本 zuOx@T^  
acquisition expenses 购置费用 4kO[|~#  
acquisition of 100% interest 收购全部股权 )i&9)_ro  
acquisition of control 取得控制权 2#Fc4RR;  
acquisition of fixed assets 购置固定资产 E?|"?R,,,  
acquisition of shell “买壳” i][7S mN  
acquisition price 收购价 Mf0g)X}1  
act of God 天灾 eWO^n>Y  
acting partner 执事合伙人 u/FnA-L4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7*5$=z4,1  
active partner 积极参与的合伙人 C)> ])'S  
active trading 交投活跃 w5"C<5^  
actual circulation 实际流通 }S6Sz&)  
actual cost 实际成本 }'{39vc .  
actual expenditure 实际开支；实际支出 ;i`X&[y;  
actual income 实际入息；实际收入；实际收益 ToIvyeFr  
actual market 现货市场 c@:L7#8  
actual price 现货价；实际价格 rkA0v-N6v  
actual profit 实际利润 2U,O e9  
actual quotation 实盘；实际价位；实际报价 _+K[1P  
actual year basis 按实际年度计算 HxJKS*H;  
actuals 实货 ^=Rqa \
;  
actuarial investigation 精算调查 lp5`Kw\  
actuarial principle 精算原则 fclmxTy  
actuarial report 精算师报告 s)%RmsdL  
Actuarial Society of Hong Kong 香港精算学会 "H>L!v  
actuarial valuation 精算师估值 ug!DL=ZW  
actuary 精算师 VAf~ ,T]Ww  
ad referendum agreement 暂定协议；有待覆核的协定 03L"W^gc  
ad valorem duty 从价税；按值征税 UM%[UyYQ  
ad valorem duty system 从价税制 lpkg( J#&  
ad valorem fee 从价费 o[*</A }  
ad valorem tariff 从价关税 }* l
V  
additional allowance 额外免税额 =tl[?6  
additional amount for unexpired risk 未过期风险的额外款额 %7BVJJp2  
additional assessable profit 补加应评税利润 \sFdp!M}2  
additional assessment 补加评税 Y?hC/6$7  
additional commitment 额外承担 D1bS=> ;,"  
additional commitment vote 额外承担拨款 ?}%Gr,tj2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [wl:"rm  
additional dependent parent allowance 供养父母额外免税额 N!DAn\g  
additional provision 额外拨款 2XrPgq'  
additional stamp duty 附加印花税 HGmgQ>q@M$  
additional tax 补加税罚款；补加税款 H n+1I   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +uW$/_Y$  
adjudged bankrupt 被裁定破产 &NV[)6!  
adjudicated bankrupt 裁定破产人 {e[S?1t=l  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >L/Rf8j&  
adjudication of bankruptcy 裁定破产；宣告破产 jJl6H~ "q  
adjudication of insolvency 裁定无力偿还债务 6\4ny0  
adjusted actual 经调整的实数；调整后的实数 BR\%
aU$u  
adjusted current assets 经调整的流动资产；调整后的流动资产 70&v
`"  
adjusted figure 经调整的数字；调整后的数额 N]: "3?%  
adjusted liabilities 经调整的负债；调整后的负债 Ojp)OeF\  
adjusted loss 经调整的亏损；调整后的亏损 W<TW6_*e  
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&c>v3 $2  
adjusted profit 经调整的利润；调整后的利润 o#E 3{zM  
adjusted surplus 经调整的盈余额；调整后的盈余额 w.J[3m/  
adjusted value 经调整的价值；调整后的价值 ME~ga,|K  
adjustment 调整；修订；理算〔保险〕 :7p0JG d  
adjustment centre 调剂中心 !cw<C*
 
adjustment lag 调整过程的时间差距；调整时差 a>`\^>G4  
adjustment mechanism 调整机制 c"t1E-Nsk  
adjustment of loss 亏损调整 La?q>  
adjustment process 调整过程；调整程序 { yU1db^  
adjustment range 调整幅度 =If% m9  
administered exchange rate 受管制汇率 *=dFTd"#