[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: FZW:dsm  
K W5u.phv  
A share Ａ股；甲类股份 -yH8bm'0"  
abatement of tax 减税；减扣免税额 H^ \2,x Z  
ABN AMRO Bank N.V. 荷兰银行 PK7 kpC  
above-the-line expenditure 线上项目支出；经常预算支出 MEZc/Ru-[  
above-the-line receipt 线上项目收入；经常预算收入 &@anv.D  
ABSA Asia Limited 南非联合亚洲有限公司 -F+dmI,1$  
absolute change 绝对数值变更 Wu9))Ir  
absolute expenditure 实际开支 3~&h9#7Ke  
absolute guideline figure 绝对准则数字 %juR6zB%8  
absolute interest 绝对权益 ddiBjp2.!  
absolute order of discharge 绝对破产解除令 [J71aH  
absolute profit margin 绝对利润幅度 GI40Ztms  
absolute value 实值；绝对值 [~_()i=Y  
absolutely vested interest 绝对既得权益 Z 71 .*  
absorbed cost 已吸收成本；已分摊成本 d:V6.7>,  
absorption 吸收；分摊；合并 2|C(|fD4  
absorption rate 吸收率；摊配率；分摊率 d#*n@@V4  
ACB Finance Limited 亚洲商业财务有限公司 a1nj}1M%  
acceptable form of reciprocity 合理的互惠条件 /y<nAGtD&  
acceptable rate 适当利率；适当汇率 !Hp H  
acceptance agreement 承兑协议 *MBu5 +u%e  
acceptance for honour 参加承兑 @|cfFT W  
acceptor 承兑人；接受人；受票人 Ws>2S  
acceptor for honour 参加承兑人 g.re`m|Aj  
accident insurance 意外保险 RN0=jo!58  
Accident Insurance Association of Hong Kong 香港意外保险公会 5/>W(,5}  
accident insurance scheme 意外保险计划 erC)2{m  
accident year basis 意外年度基准
B}YpIb]d  
accommodation 通融；贷款 K V-}:u(  
accommodation bill 通融票据；空头票据 YrWC\HR_  
accommodation party 汇票代发人 8w|-7$ v  
account balance 帐户余额；帐户结余 k-uwK-B}v+  
account book 帐簿 ^`&?"yj<z  
account collected in advance 预收款项 ^
KeJ=VT  
account current book 往来帐簿 QIg.r\>o  
account of after-acquired property 事后取得的财产报告 Q5:8$ C}+  
account of defaulter 拖欠帐目 Q-:IE T  
account payable 应付帐款 `0qBuE_^h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 m)aNuQvy:Z  
account receivable 应收帐款 6HyndB^  
account receivable report 应收帐款报表 Bh\>2]~@a  
account statement 结单；帐单；会计财务报表 #kt3l59Ty  
account title 帐户名称；会计科目 =oPc\VYW  
accountant's report 会计师报告 ^XIVWf#`H  
Accountant's Report Rules 会计师报告规则 }wh sZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xc HG5bg|  
Accounting Arrangements 《会计安排》 ic4mD:-up  
accounting basis 会计基础 3Wl,T5}{  
accounting by Official Receiver 破产管理署署长呈交的帐目 V?*\ISB`}  
Accounting Circular 《会计通告》 Ym WVb  
accounting class 会计类别 foOwJ}JU  
accounting date 记帐日期；会计结算日期 K3WhF  
accounting for money 款项核算 [z^db0PU  
Accounting Officer 会计主任 g,0u_$U  
accounting period 会计报告期；会计期 > (.V(]{3y  
accounting policy 会计政策；会计方针 B?G!~lQ)o  
accounting practice 会计惯例 /s\_"p  
accounting principle 会计准则 GWU"zWli]z  
accounting record 会计记录 
B)bq@jM  
accounting report 会计报告 }zkMo?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  d Xiv8B1  
Accounting Society of China 中国会计学会 ~baVS-v  
accounting statement 会计报表 L:(>O
N  
accounting system 会计制度；会计系统 Y8^pgv  
accounting transaction 会计事项；帐务交易 Z?#_3h$"T  
accounting treatment 会计处理 lhk[U!>#  
accounting year 会计年度 fW,,@2P  
accretion 增值；添加 Y<vsMf_U  
accrual 应计项目；应累算数目 opKk#40  
accrual basis 应计制；权责发生制 #00k7y>OyD  
accrual basis accounting 应计制会计；权责发生制会计 FccT@,.F  
accrue 应累算；应计 m\}8N u  
accrued benefit 应累算利益 :RH0.5)  
accrued charges 应计费用 */|Vyp-  
accrued cumulative preference share dividend 应累算的累积优先股股息 z DP  
accrued expenses 应累算费用 n]N+  
accrued interest payable 应付利息；应计未付利息 .5;X d?  
accrued interest receivable 应收利息；应计未收利息 9<9 c^2  
accrued right 累算权益 I\BcG(hlJ  
accruing profit 应累算的利润 <#hltP y
h  
accumulated fiscal reserve 累积财政储备 ^zMME*G  
accumulated profit 累积利润；滚存溢利 L6xLD X7y  
accumulated reserve 累积储备 bvu
oo/  
accumulation of surplus income 累积收益盈余 Gg\805L@  
acquired assets 既得资产 .!kO 2/:6  
acquisition 收购；购置；取得 (L{Kg U&{$  
acquisition cost 购置成本 PyS~2)=B  
acquisition expenses 购置费用 q:y_#r"_y  
acquisition of 100% interest 收购全部股权 >z`^Q[  
acquisition of control 取得控制权 $8{|25 *E  
acquisition of fixed assets 购置固定资产 4rmSo^vK  
acquisition of shell “买壳” %SwN/rna  
acquisition price 收购价 ]$StbBP  
act of God 天灾 nY#V~^|  
acting partner 执事合伙人 2 f"=f^rf  
active market 买卖活跃的市场；交投畅旺的市场；旺市 gm-I)z!tz  
active partner 积极参与的合伙人 $ON4 nx  
active trading 交投活跃 J< E"ZoY  
actual circulation 实际流通 :`9hgd/9  
actual cost 实际成本 ?9_RI(a.}  
actual expenditure 实际开支；实际支出 5i+0GN3nd  
actual income 实际入息；实际收入；实际收益 j=%^CRum  
actual market 现货市场 ^&AhWm7\  
actual price 现货价；实际价格 uA}w? ;  
actual profit 实际利润 ",b3C.  
actual quotation 实盘；实际价位；实际报价 k k&8:;Vj  
actual year basis 按实际年度计算 #!m`A+!~!  
actuals 实货 $/*6tsR  
actuarial investigation 精算调查 U%Kv}s/(F{  
actuarial principle 精算原则 &nc0stuL  
actuarial report 精算师报告 PJ=N.xf}  
Actuarial Society of Hong Kong 香港精算学会 QEh_2  
actuarial valuation 精算师估值 PP{CK 4  
actuary 精算师 $Vi[195]2  
ad referendum agreement 暂定协议；有待覆核的协定 |NbF3 fD  
ad valorem duty 从价税；按值征税 hdw-gem{?  
ad valorem duty system 从价税制 8>E_bxC  
ad valorem fee 从价费 Y7vTs
eq  
ad valorem tariff 从价关税 4>uy+"8PO  
additional allowance 额外免税额 ]vyu !  
additional amount for unexpired risk 未过期风险的额外款额 d$3;o&VUNI  
additional assessable profit 补加应评税利润 ndSM*Fq  
additional assessment 补加评税 t8"*jt  
additional commitment 额外承担 aKLA_-
E  
additional commitment vote 额外承担拨款 4k HFfc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8sDbvVh1F  
additional dependent parent allowance 供养父母额外免税额 !n=?H1@  
additional provision 额外拨款 4@K9%  
additional stamp duty 附加印花税 LDj'L~H  
additional tax 补加税罚款；补加税款 +h64idM{U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >q'xW=Y j\  
adjudged bankrupt 被裁定破产 re\@v8w~  
adjudicated bankrupt 裁定破产人 SWAggW)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fZ9EE3  
adjudication of bankruptcy 裁定破产；宣告破产 z/JoUje  
adjudication of insolvency 裁定无力偿还债务 @} nI$x.  
adjusted actual 经调整的实数；调整后的实数 <Rs#y:  
adjusted current assets 经调整的流动资产；调整后的流动资产 kWF/SsE  
adjusted figure 经调整的数字；调整后的数额 0{ZYYB&"~J  
adjusted liabilities 经调整的负债；调整后的负债 ]x8_f6;D  
adjusted loss 经调整的亏损；调整后的亏损 4(VVEe  
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 W\'njN  
adjusted profit 经调整的利润；调整后的利润 F{:ZHCm  
adjusted surplus 经调整的盈余额；调整后的盈余额 jRswGMx  
adjusted value 经调整的价值；调整后的价值 Q}KNtNCpx  
adjustment 调整；修订；理算〔保险〕 rjmKe*_1V  
adjustment centre 调剂中心 [79 eq=  
adjustment lag 调整过程的时间差距；调整时差 Qy)+YhE  
adjustment mechanism 调整机制 *K9I+t"g  
adjustment of loss 亏损调整 Ywj=6 +;  
adjustment process 调整过程；调整程序 bIFKP  
adjustment range 调整幅度 TZ`@pDi  
administered exchange rate 受管制汇率 |x2+O