[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: Y{m1\s/o  
\OF"hPq  
A share Ａ股；甲类股份 0OVxx> p/x  
abatement of tax 减税；减扣免税额 ezk:XDi4  
ABN AMRO Bank N.V. 荷兰银行 k5GJ rK+  
above-the-line expenditure 线上项目支出；经常预算支出 X]%n#\t,]  
above-the-line receipt 线上项目收入；经常预算收入 l8!n!sC[
,  
ABSA Asia Limited 南非联合亚洲有限公司 W#<ZaGsq  
absolute change 绝对数值变更 J,wpY$93  
absolute expenditure 实际开支 If.h
A}  
absolute guideline figure 绝对准则数字 :WN*wd  
absolute interest 绝对权益 Q<Th*t  
absolute order of discharge 绝对破产解除令 a 1pa#WC  
absolute profit margin 绝对利润幅度 as@I0e((  
absolute value 实值；绝对值 j&=!F3[  
absolutely vested interest 绝对既得权益 +p)kemJ~  
absorbed cost 已吸收成本；已分摊成本 6imQjtI  
absorption 吸收；分摊；合并 l,
M?  
absorption rate 吸收率；摊配率；分摊率 hN U.y
 
ACB Finance Limited 亚洲商业财务有限公司 SR$?pJh D%  
acceptable form of reciprocity 合理的互惠条件 d(_;@%p1X  
acceptable rate 适当利率；适当汇率 W [G5+*i  
acceptance agreement 承兑协议 PiVp(; rtQ  
acceptance for honour 参加承兑 O:{N5+HVG  
acceptor 承兑人；接受人；受票人 [W8"Mc|ve  
acceptor for honour 参加承兑人 #trb4c{{5  
accident insurance 意外保险 ww5UQs2sn  
Accident Insurance Association of Hong Kong 香港意外保险公会 GQ8A}gwH  
accident insurance scheme 意外保险计划 C9j3|]nyL  
accident year basis 意外年度基准 r}4  
accommodation 通融；贷款 bCg)PJuB  
accommodation bill 通融票据；空头票据 k+
+
"  
accommodation party 汇票代发人 5{|tE!  
account balance 帐户余额；帐户结余 1]wo    
account book 帐簿 i4dy0j
fN  
account collected in advance 预收款项 hcT5>w[  
account current book 往来帐簿 r]B`\XWz  
account of after-acquired property 事后取得的财产报告 = tY%k!R  
account of defaulter 拖欠帐目 Fp(-&,L0fc  
account payable 应付帐款 <Em|0hth  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G Tz>}
@W  
account receivable 应收帐款 ai]KH7  
account receivable report 应收帐款报表 iI$;%uY3g  
account statement 结单；帐单；会计财务报表 \^3cN
w  
account title 帐户名称；会计科目 Vwpy/5Hmp  
accountant's report 会计师报告 K9_@[}Ge  
Accountant's Report Rules 会计师报告规则 ] ]lN[J  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~(-df>  
Accounting Arrangements 《会计安排》 
vduh5.  
accounting basis 会计基础 AkEt=v
I  
accounting by Official Receiver 破产管理署署长呈交的帐目 APv& ^\oUH  
Accounting Circular 《会计通告》 C5^9D  
accounting class 会计类别 9`Y\`F#}q  
accounting date 记帐日期；会计结算日期 ?2<V./2F  
accounting for money 款项核算 bcUa'ZfN<  
Accounting Officer 会计主任 fD#!0^  
accounting period 会计报告期；会计期 -1%AM40j  
accounting policy 会计政策；会计方针 wqF_hs(O  
accounting practice 会计惯例 jyFKO[s\X  
accounting principle 会计准则 @ [<B:Tqo  
accounting record 会计记录 h%ba!  
accounting report 会计报告 | E\u  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2Xqa?ay0>  
Accounting Society of China 中国会计学会 j
MP;$w  
accounting statement 会计报表 2!nz>K  
accounting system 会计制度；会计系统 v9GfudTZR  
accounting transaction 会计事项；帐务交易 ]owcx=5q%'  
accounting treatment 会计处理 +<^c2diX  
accounting year 会计年度 t&MLgu  
accretion 增值；添加 O6b.oS'-  
accrual 应计项目；应累算数目 j|IvDrm#  
accrual basis 应计制；权责发生制 8 S@"6TG`  
accrual basis accounting 应计制会计；权责发生制会计 PcEE@W9  
accrue 应累算；应计 " XlXu  
accrued benefit 应累算利益 T5+ (Fz  
accrued charges 应计费用 @ 5V3I^  
accrued cumulative preference share dividend 应累算的累积优先股股息 4Ep6vm X  
accrued expenses 应累算费用 LYMb)=u]  
accrued interest payable 应付利息；应计未付利息 D%h_V>#z  
accrued interest receivable 应收利息；应计未收利息 qFwAzW
;"  
accrued right 累算权益  Eikt,
 
accruing profit 应累算的利润 tWI%
P&b  
accumulated fiscal reserve 累积财政储备 +|.6xC7U  
accumulated profit 累积利润；滚存溢利 Vb/XT{T;b  
accumulated reserve 累积储备 xX\A&9m  
accumulation of surplus income 累积收益盈余 hEfFMi=a`  
acquired assets 既得资产 3 Bn9Ce=  
acquisition 收购；购置；取得 I8XU '  
acquisition cost 购置成本 RsnFjfb'  
acquisition expenses 购置费用 wQrD(Dv(yA  
acquisition of 100% interest 收购全部股权 f=Kt[|%'e  
acquisition of control 取得控制权 N3|aNQ=X0  
acquisition of fixed assets 购置固定资产 BF(Kaf;<t.  
acquisition of shell “买壳” x}jiHV@=  
acquisition price 收购价 f= 33+8I  
act of God 天灾 P+(Y s[J3  
acting partner 执事合伙人 \)+s)&JLb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T#=&oy7  
active partner 积极参与的合伙人 `YK%I8  
active trading 交投活跃 V w5@)l*f  
actual circulation 实际流通 M%N_4j
.  
actual cost 实际成本 rE4qPzL  
actual expenditure 实际开支；实际支出 KZI-/H+  
actual income 实际入息；实际收入；实际收益 (!dwUB
  
actual market 现货市场 F!&_  
actual price 现货价；实际价格 9 p`|~^X  
actual profit 实际利润 [p 8fg!|  
actual quotation 实盘；实际价位；实际报价 ~n9-  
actual year basis 按实际年度计算 ~w}Zv0  
actuals 实货 B{-+1f4  
actuarial investigation 精算调查 -LMO f?  
actuarial principle 精算原则 Jk=d5B  
actuarial report 精算师报告 a+p_47 xa  
Actuarial Society of Hong Kong 香港精算学会
q-nM]Gm  
actuarial valuation 精算师估值 o>Z
lA3tv  
actuary 精算师 !_LRuqQ?"  
ad referendum agreement 暂定协议；有待覆核的协定 hxj[gE'R(  
ad valorem duty 从价税；按值征税 KI8Q =*  
ad valorem duty system 从价税制 m|cT)-  
ad valorem fee 从价费 f*GdHUZ*  
ad valorem tariff 从价关税 YLe$Vv735  
additional allowance 额外免税额 etLA F  
additional amount for unexpired risk 未过期风险的额外款额 #>(h!lT_  
additional assessable profit 补加应评税利润 m/>z}d05h  
additional assessment 补加评税 x\!Uk!fM  
additional commitment 额外承担 .5YIf~!59  
additional commitment vote 额外承担拨款 p/%B>Y>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {-kV~p  
additional dependent parent allowance 供养父母额外免税额 3&vUR(10  
additional provision 额外拨款 "T'?Ah6  
additional stamp duty 附加印花税 4XsKOv  
additional tax 补加税罚款；补加税款 ZHW|P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6$"0!fl>  
adjudged bankrupt 被裁定破产 K)8N8Js(  
adjudicated bankrupt 裁定破产人 o&vODs  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 E/N*n!sV  
adjudication of bankruptcy 裁定破产；宣告破产 Tq=OYJq5U  
adjudication of insolvency 裁定无力偿还债务 d&[.=M\E8  
adjusted actual 经调整的实数；调整后的实数 u Z7~E._  
adjusted current assets 经调整的流动资产；调整后的流动资产 (vqI@fB';u  
adjusted figure 经调整的数字；调整后的数额 x1nqhSaD  
adjusted liabilities 经调整的负债；调整后的负债 f3Cj
j]RFv  
adjusted loss 经调整的亏损；调整后的亏损 Kh;jiK !  
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 b|z_1j6U  
adjusted profit 经调整的利润；调整后的利润 p?+*R@O  
adjusted surplus 经调整的盈余额；调整后的盈余额 pCm|t!,  
adjusted value 经调整的价值；调整后的价值 *C n `pfO  
adjustment 调整；修订；理算〔保险〕 ;*_U)th  
adjustment centre 调剂中心 ,6FmU$ Kn  
adjustment lag 调整过程的时间差距；调整时差 X1{U''$ K  
adjustment mechanism 调整机制 ^qD@qJ  
adjustment of loss 亏损调整 7Yrp#u1!  
adjustment process 调整过程；调整程序 3gzcpFNqX  
adjustment range 调整幅度 rlIDym9nY~  
administered exchange rate 受管制汇率 <xWBS/K