[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=7b@r  
lQn" 6o1  
A share Ａ股；甲类股份 b 7U
J  
abatement of tax 减税；减扣免税额 rUiYR]mV  
ABN AMRO Bank N.V. 荷兰银行 o).deP s-  
above-the-line expenditure 线上项目支出；经常预算支出 3JCo!n0  
above-the-line receipt 线上项目收入；经常预算收入 OtG\Uw8  
ABSA Asia Limited 南非联合亚洲有限公司 0MG>77  
absolute change 绝对数值变更 w;z 7vN~/O  
absolute expenditure 实际开支 XL
NbV?  
absolute guideline figure 绝对准则数字 d1b]+AG4  
absolute interest 绝对权益 c{z$^)A/  
absolute order of discharge 绝对破产解除令 LdPLC':}x|  
absolute profit margin 绝对利润幅度 YuXJT*  
absolute value 实值；绝对值 p0+^wXi)  
absolutely vested interest 绝对既得权益 /
^.|m3  
absorbed cost 已吸收成本；已分摊成本 sV\_DP/l  
absorption 吸收；分摊；合并 }E'0vf/  
absorption rate 吸收率；摊配率；分摊率 *{g3ia  
ACB Finance Limited 亚洲商业财务有限公司 |=?#Xb
xz  
acceptable form of reciprocity 合理的互惠条件 <W4F`6`x  
acceptable rate 适当利率；适当汇率 d9N[f>  
acceptance agreement 承兑协议 }>A q<1%  
acceptance for honour 参加承兑 T$4{fhV \  
acceptor 承兑人；接受人；受票人 YH&=c
I@  
acceptor for honour 参加承兑人 $l7^-SK`E  
accident insurance 意外保险 wQ}r/2n|^  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]v+<K63@T  
accident insurance scheme 意外保险计划 iOE. .xA:  
accident year basis 意外年度基准 Vwkvu&4  
accommodation 通融；贷款 ).T&fa"  
accommodation bill 通融票据；空头票据 | f#wbw  
accommodation party 汇票代发人 *rxr:y#Ve  
account balance 帐户余额；帐户结余 +$2{u_m,  
account book 帐簿 NYm"I`5w  
account collected in advance 预收款项 vQAFgG  
account current book 往来帐簿 +>$]leqa  
account of after-acquired property 事后取得的财产报告 -dntV=  
account of defaulter 拖欠帐目 ;nY# /%f  
account payable 应付帐款 V Z(/g"9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !jCgTo y  
account receivable 应收帐款 VYvfx  
account receivable report 应收帐款报表 'h>uR|  
account statement 结单；帐单；会计财务报表 ajYe ?z  
account title 帐户名称；会计科目 *@U{[J  
accountant's report 会计师报告 dG\wW@}J  
Accountant's Report Rules 会计师报告规则 -yqsJGY
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 @u~S!(7.Wi  
Accounting Arrangements 《会计安排》 &Y@i:O  
accounting basis 会计基础 aSL`yuXu  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q$jEmmm%V[  
Accounting Circular 《会计通告》 /d`"WK,  
accounting class 会计类别 )^2eC<t  
accounting date 记帐日期；会计结算日期 $( hT{C,K  
accounting for money 款项核算 v^|U?  
Accounting Officer 会计主任 ho]:)!|VY  
accounting period 会计报告期；会计期 +y7z>Fwl  
accounting policy 会计政策；会计方针 kaG/8G(  
accounting practice 会计惯例 mU'<:gL+  
accounting principle 会计准则 .3!Wr*o  
accounting record 会计记录 E$8JrL  
accounting report 会计报告 l_B735  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ys_2?uv  
Accounting Society of China 中国会计学会 8@3K, [Mo  
accounting statement 会计报表 .l}Ap7@  
accounting system 会计制度；会计系统 X{9^$/XsJ  
accounting transaction 会计事项；帐务交易 SI( f&T(  
accounting treatment 会计处理 3jmo[<p*x
 
accounting year 会计年度 G6SgVaM  
accretion 增值；添加 4{VO:(geZ  
accrual 应计项目；应累算数目 m]p{]6h  
accrual basis 应计制；权责发生制 Epzg|
L1)  
accrual basis accounting 应计制会计；权责发生制会计 =c8}^3L~7  
accrue 应累算；应计 UaT%tv>}8#  
accrued benefit 应累算利益 qJey&_  
accrued charges 应计费用 53Adic  
accrued cumulative preference share dividend 应累算的累积优先股股息 +WX/4_STV  
accrued expenses 应累算费用 `lf_wB+I  
accrued interest payable 应付利息；应计未付利息 kA:Y^2X'  
accrued interest receivable 应收利息；应计未收利息 nt.Li
M/L  
accrued right 累算权益 ^-o{3Q(w  
accruing profit 应累算的利润 exRw, Nk4  
accumulated fiscal reserve 累积财政储备 BK$y>= `  
accumulated profit 累积利润；滚存溢利 k.J%rRneN  
accumulated reserve 累积储备 j"W>fC/u  
accumulation of surplus income 累积收益盈余 t],a1I.gk  
acquired assets 既得资产 "*g+qll!5d  
acquisition 收购；购置；取得 i'~-\F!  
acquisition cost 购置成本 XS<>0YM  
acquisition expenses 购置费用 LoF/45|-<  
acquisition of 100% interest 收购全部股权 KK|w30\f  
acquisition of control 取得控制权 w5FIHYl6B  
acquisition of fixed assets 购置固定资产 Zxk~X}K\P  
acquisition of shell “买壳” 7ZcF0h  
acquisition price 收购价 lExQp2E  
act of God 天灾 KE?t?p  
acting partner 执事合伙人 05UN <l]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?K1B^M=8  
active partner 积极参与的合伙人 8}/DD^M  
active trading 交投活跃 Vk5Z[w a  
actual circulation 实际流通 ep >!jMhJa  
actual cost 实际成本 {Jr1K,  
actual expenditure 实际开支；实际支出 n@
p]v*  
actual income 实际入息；实际收入；实际收益 2& Q\W  
actual market 现货市场 
(;NJ<x  
actual price 现货价；实际价格 bM W|:rn  
actual profit 实际利润 )u?f| D  
actual quotation 实盘；实际价位；实际报价 7iB!Uuc  
actual year basis 按实际年度计算 XF`2*:7  
actuals 实货 r>mBe;[TX  
actuarial investigation 精算调查
~ |G&cg  
actuarial principle 精算原则 T,38Pu@r  
actuarial report 精算师报告 @T1G#[C~t  
Actuarial Society of Hong Kong 香港精算学会 Ple.fKu  
actuarial valuation 精算师估值 ':4cQ4Z  
actuary 精算师 w,|@e_|J  
ad referendum agreement 暂定协议；有待覆核的协定 z/?* h  
ad valorem duty 从价税；按值征税 %VHy?!/  
ad valorem duty system 从价税制 n Ja!&G&  
ad valorem fee 从价费 %h.zkocM  
ad valorem tariff 从价关税 (P>nA3:UXB  
additional allowance 额外免税额 nz 10/nw  
additional amount for unexpired risk 未过期风险的额外款额 X$};K\I  
additional assessable profit 补加应评税利润 `kKssU<  
additional assessment 补加评税 7lC$UQx8  
additional commitment 额外承担 Y,L`WeQY.  
additional commitment vote 额外承担拨款 G':3U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )W\) 37=.  
additional dependent parent allowance 供养父母额外免税额 Bwg(f_[1  
additional provision 额外拨款 U32$9"  
additional stamp duty 附加印花税 nnlj#  
additional tax 补加税罚款；补加税款 &61U1"&$R  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 HcRw9,I'  
adjudged bankrupt 被裁定破产 m\teE]8x  
adjudicated bankrupt 裁定破产人 44CZl{
pt  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4:MvC^X~z  
adjudication of bankruptcy 裁定破产；宣告破产 m:BzIcW<\  
adjudication of insolvency 裁定无力偿还债务 hY}Q|-|  
adjusted actual 经调整的实数；调整后的实数 @f[-  
adjusted current assets 经调整的流动资产；调整后的流动资产 rzY)vC+ZT  
adjusted figure 经调整的数字；调整后的数额 ^sv|m"  
adjusted liabilities 经调整的负债；调整后的负债 :>-zT[Lcn  
adjusted loss 经调整的亏损；调整后的亏损 N2:Hdu:  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 14$%v;Su4  
adjusted profit 经调整的利润；调整后的利润 Q:kg  
adjusted surplus 经调整的盈余额；调整后的盈余额 fECV\Z  
adjusted value 经调整的价值；调整后的价值 Va!G4_OT  
adjustment 调整；修订；理算〔保险〕 u%-]-:c  
adjustment centre 调剂中心 Q0A4}  
adjustment lag 调整过程的时间差距；调整时差 Y7GsL7I  
adjustment mechanism 调整机制 <Bo\a3Z  
adjustment of loss 亏损调整 0kJ8H!~u  
adjustment process 调整过程；调整程序 eP~bl   
adjustment range 调整幅度 t{;2$z
0  
administered exchange rate 受管制汇率 9.)z]Gav