[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: 4u&l@BUr  
S_WY91r  
A share Ａ股；甲类股份 1ii.nt1u  
abatement of tax 减税；减扣免税额 i&KbzOY  
ABN AMRO Bank N.V. 荷兰银行 q6DhypB  
above-the-line expenditure 线上项目支出；经常预算支出 Nyo6
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above-the-line receipt 线上项目收入；经常预算收入 UU !I@  
ABSA Asia Limited 南非联合亚洲有限公司 Ln: y| t  
absolute change 绝对数值变更 G.N
3R  
absolute expenditure 实际开支 
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absolute guideline figure 绝对准则数字 '1{~y3  
absolute interest 绝对权益 iy4JI,-W  
absolute order of discharge 绝对破产解除令 ew
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absolute profit margin 绝对利润幅度 C[s*Na-  
absolute value 实值；绝对值 )a6i8b3  
absolutely vested interest 绝对既得权益 tDwXb>  
absorbed cost 已吸收成本；已分摊成本 c8Opc"UE  
absorption 吸收；分摊；合并 F 4hEfO3  
absorption rate 吸收率；摊配率；分摊率 IaJ(T>"+  
ACB Finance Limited 亚洲商业财务有限公司 *X>rvAd3  
acceptable form of reciprocity 合理的互惠条件 Z*Y ?"1ar  
acceptable rate 适当利率；适当汇率 "8rP?B(  
acceptance agreement 承兑协议 duqu}*Jw  
acceptance for honour 参加承兑 W"0#  
acceptor 承兑人；接受人；受票人 !hc7i=V
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acceptor for honour 参加承兑人 q\/|nZO4  
accident insurance 意外保险 H9nq.<;p  
Accident Insurance Association of Hong Kong 香港意外保险公会 JxWH rsh[  
accident insurance scheme 意外保险计划 :G`_IB\  
accident year basis 意外年度基准 \\T I4A^#  
accommodation 通融；贷款 p$=3&qR 6  
accommodation bill 通融票据；空头票据 [WK_Vh{  
accommodation party 汇票代发人 ox*Ka]  
account balance 帐户余额；帐户结余 xtnB:3  
account book 帐簿  z/ i3  
account collected in advance 预收款项 Vy?w,E0^:  
account current book 往来帐簿 MaEh8
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account of after-acquired property 事后取得的财产报告 +g;G*EP
7*  
account of defaulter 拖欠帐目 }I;W  
account payable 应付帐款 |p+VitM7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *rbH|o8  
account receivable 应收帐款 g
sR"d@!  
account receivable report 应收帐款报表 sM4wh
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account statement 结单；帐单；会计财务报表 O{4m-;  
account title 帐户名称；会计科目 \ }2Wd`kD  
accountant's report 会计师报告 );6zV_^!  
Accountant's Report Rules 会计师报告规则 v ;9s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [Cs2H8=#  
Accounting Arrangements 《会计安排》 a[u8x mH  
accounting basis 会计基础 Z4e?zY  
accounting by Official Receiver 破产管理署署长呈交的帐目 5M(?_qj  
Accounting Circular 《会计通告》 UO&S6M]v7  
accounting class 会计类别 `b2I)xC#  
accounting date 记帐日期；会计结算日期 l^vq'<kI  
accounting for money 款项核算 <)} *S  
Accounting Officer 会计主任 Gq{v)iN  
accounting period 会计报告期；会计期 4*54"[9Hr#  
accounting policy 会计政策；会计方针 `K@   
accounting practice 会计惯例 q4Z \y  
accounting principle 会计准则 tsk}]@W  
accounting record 会计记录 @-m&X2J+c  
accounting report 会计报告 <ya3|ycnS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qV}zV\Nz  
Accounting Society of China 中国会计学会 0 Icyi#N  
accounting statement 会计报表 lH6t d  
accounting system 会计制度；会计系统 ecFI"g  
accounting transaction 会计事项；帐务交易 s4Wk2*7Mq  
accounting treatment 会计处理 Sb`>IlT\#  
accounting year 会计年度 n% *u;iG  
accretion 增值；添加 o+nU{  
accrual 应计项目；应累算数目 OVd"'|&6_  
accrual basis 应计制；权责发生制 XJlun l)(K  
accrual basis accounting 应计制会计；权责发生制会计 cVz.ac  
accrue 应累算；应计 REt()$ 7~  
accrued benefit 应累算利益 z!1j8o2  
accrued charges 应计费用 !98s[)B:  
accrued cumulative preference share dividend 应累算的累积优先股股息 k&**f_b  
accrued expenses 应累算费用 )~5`A*Ku  
accrued interest payable 应付利息；应计未付利息 e88JT_zrO  
accrued interest receivable 应收利息；应计未收利息 Y,8M[UIK  
accrued right 累算权益 2"mO"2d%  
accruing profit 应累算的利润 & =frt3  
accumulated fiscal reserve 累积财政储备 mg;qG@?  
accumulated profit 累积利润；滚存溢利 _Y0o\0B  
accumulated reserve 累积储备 <Ei|:m  
accumulation of surplus income 累积收益盈余 uwIZzz  
acquired assets 既得资产 2`lit@u&u  
acquisition 收购；购置；取得 LHacHv  
acquisition cost 购置成本 % va/x]K  
acquisition expenses 购置费用 %xg"e O2x  
acquisition of 100% interest 收购全部股权 "NJ!A  
acquisition of control 取得控制权 & IDF9B  
acquisition of fixed assets 购置固定资产 6=&  wY  
acquisition of shell “买壳” UA/3lH}  
acquisition price 收购价 L7KHs'c*  
act of God 天灾 |S4yol  
acting partner 执事合伙人 /,;9h x  
active market 买卖活跃的市场；交投畅旺的市场；旺市 x3vz4m[  
active partner 积极参与的合伙人 l"MEX/  
active trading 交投活跃 }^QY<Cp|  
actual circulation 实际流通 UyJ5}fBJ  
actual cost 实际成本 >g

 F  
actual expenditure 实际开支；实际支出 RuHJk\T+  
actual income 实际入息；实际收入；实际收益 >#kzPYsp  
actual market 现货市场 !g}9xIL  
actual price 现货价；实际价格 >i0FGmxH  
actual profit 实际利润 H,uOshR  
actual quotation 实盘；实际价位；实际报价 d8x$NW-s  
actual year basis 按实际年度计算 `R; ct4-  
actuals 实货 b'ew Od=  
actuarial investigation 精算调查 J%}}(G~  
actuarial principle 精算原则 1LE8,Gm&  
actuarial report 精算师报告 1.';:/~(  
Actuarial Society of Hong Kong 香港精算学会 ad"&c*m[  
actuarial valuation 精算师估值 NfN#q:w1  
actuary 精算师 doe[f_\  
ad referendum agreement 暂定协议；有待覆核的协定 O|OPdD  
ad valorem duty 从价税；按值征税 }q~A( u  
ad valorem duty system 从价税制 hTy#Q.=  
ad valorem fee 从价费 3)T
5}_  
ad valorem tariff 从价关税 uxR_(~8  
additional allowance 额外免税额 9(H8MUF0{  
additional amount for unexpired risk 未过期风险的额外款额 bG5c~  
additional assessable profit 补加应评税利润 lh5k@\X  
additional assessment 补加评税 SQliF[ -  
additional commitment 额外承担 ^i\zMMR
 
additional commitment vote 额外承担拨款 !E*-\}[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X/.|S57  
additional dependent parent allowance 供养父母额外免税额 1ltoLd\{  
additional provision 额外拨款 Gud!(5'  
additional stamp duty 附加印花税 Jw86 P=  
additional tax 补加税罚款；补加税款 ]])i"oew  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )JZfC&,  
adjudged bankrupt 被裁定破产 H%/$Rqg  
adjudicated bankrupt 裁定破产人 a @TAUJ,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZLO_5#<  
adjudication of bankruptcy 裁定破产；宣告破产 M r@M~ -  
adjudication of insolvency 裁定无力偿还债务 O'p 7^"M  
adjusted actual 经调整的实数；调整后的实数 %i^%D  
adjusted current assets 经调整的流动资产；调整后的流动资产 k|BEAdQ%M  
adjusted figure 经调整的数字；调整后的数额 {)Gh~~57_W  
adjusted liabilities 经调整的负债；调整后的负债 'T.> oP0>  
adjusted loss 经调整的亏损；调整后的亏损 L=VuEF  
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 9t)t-t#P;  
adjusted profit 经调整的利润；调整后的利润 u2F 3>s  
adjusted surplus 经调整的盈余额；调整后的盈余额 bb#w]!q  
adjusted value 经调整的价值；调整后的价值 d2 d^XMe!  
adjustment 调整；修订；理算〔保险〕 ?C4a,%  
adjustment centre 调剂中心 i1scoxX3\  
adjustment lag 调整过程的时间差距；调整时差 q!FJP9x  
adjustment mechanism 调整机制 )"q2DjfX*  
adjustment of loss 亏损调整 KJ~f~2;  
adjustment process 调整过程；调整程序 %u!#f<"[  
adjustment range 调整幅度 J|K~a?&vN  
administered exchange rate 受管制汇率 A]>0lB