[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: ^t`0ul]c  
}5Km \OI  
A share Ａ股；甲类股份 X2YBZA  
abatement of tax 减税；减扣免税额 m;U_oxb  
ABN AMRO Bank N.V. 荷兰银行 ZJ/K MW  
above-the-line expenditure 线上项目支出；经常预算支出 `<hMrhfh  
above-the-line receipt 线上项目收入；经常预算收入 i nk
!>Z  
ABSA Asia Limited 南非联合亚洲有限公司
0])[\O`j  
absolute change 绝对数值变更 Pa?C-Xn^  
absolute expenditure 实际开支 E0u&hBd3_  
absolute guideline figure 绝对准则数字 KvO5-g  
absolute interest 绝对权益 xE*.,:,&  
absolute order of discharge 绝对破产解除令 EbJc%%c  
absolute profit margin 绝对利润幅度 :+8qtIytKX  
absolute value 实值；绝对值 Sh:_YD^(  
absolutely vested interest 绝对既得权益 g]d0B!Ar~  
absorbed cost 已吸收成本；已分摊成本 Kv ajk~  
absorption 吸收；分摊；合并 (yB]$  
absorption rate 吸收率；摊配率；分摊率 #K /95!)  
ACB Finance Limited 亚洲商业财务有限公司 | _nBiHjNn  
acceptable form of reciprocity 合理的互惠条件 N7^sn!JB  
acceptable rate 适当利率；适当汇率 %kP=VUXj  
acceptance agreement 承兑协议 M5N#xgR  
acceptance for honour 参加承兑 ezS@`_pR;  
acceptor 承兑人；接受人；受票人 9vCCE[9  
acceptor for honour 参加承兑人 %Vk77(  
accident insurance 意外保险 WfYG#!}x  
Accident Insurance Association of Hong Kong 香港意外保险公会 /?V-  
accident insurance scheme 意外保险计划 Sf2xI'  
accident year basis 意外年度基准 z00,Vr^m  
accommodation 通融；贷款 a&7uRR26  
accommodation bill 通融票据；空头票据 nW oh(a  
accommodation party 汇票代发人 r$Oa  
account balance 帐户余额；帐户结余 n(
sseQ|\  
account book 帐簿 [n3@*)q's  
account collected in advance 预收款项 |3`8$-  
account current book 往来帐簿 |w5,%#AeO$  
account of after-acquired property 事后取得的财产报告 bKEiS8x  
account of defaulter 拖欠帐目 gSe3S-Lt  
account payable 应付帐款 ^zfs8]QSf  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |<MSV KW  
account receivable 应收帐款 /.>%IcK  
account receivable report 应收帐款报表 UtRwZ(09  
account statement 结单；帐单；会计财务报表 d-z[=1m  
account title 帐户名称；会计科目 N@^:IfJ+=  
accountant's report 会计师报告 ?.Ip(g  
Accountant's Report Rules 会计师报告规则 -&lD0p>*g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bHQ) :W  
Accounting Arrangements 《会计安排》 Xv+,Z<>iQ  
accounting basis 会计基础 ZX'3qW^D  
accounting by Official Receiver 破产管理署署长呈交的帐目 $weC '-n@  
Accounting Circular 《会计通告》 ]Qe"S>,?`  
accounting class 会计类别 xtK\-[n  
accounting date 记帐日期；会计结算日期 6MLjU1  
accounting for money 款项核算 5kojh _\  
Accounting Officer 会计主任 ZKM@U?PK  
accounting period 会计报告期；会计期 hS&.-5v  
accounting policy 会计政策；会计方针 AS'+p%(  
accounting practice 会计惯例 P(
a}OlG  
accounting principle 会计准则 oVW>PEgB-  
accounting record 会计记录 [2!C^\t  
accounting report 会计报告 lbC,*U^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JEF;Q  
Accounting Society of China 中国会计学会 gMp' S  
accounting statement 会计报表 AJ)&+H  
accounting system 会计制度；会计系统 7xfS%'=y"  
accounting transaction 会计事项；帐务交易 +=sw&DH  
accounting treatment 会计处理 QlS_{XV  
accounting year 会计年度 $VF$Ok>  
accretion 增值；添加 p1W6s0L  
accrual 应计项目；应累算数目 I1I-,~hO  
accrual basis 应计制；权责发生制 `Jh<8~1  
accrual basis accounting 应计制会计；权责发生制会计 +k[w)7Q  
accrue 应累算；应计 "8~PfLJ+  
accrued benefit 应累算利益 unKgOvtj  
accrued charges 应计费用 z[y
  
accrued cumulative preference share dividend 应累算的累积优先股股息 dN7.W   
accrued expenses 应累算费用 fB]NEx|o~  
accrued interest payable 应付利息；应计未付利息 l=x(   
accrued interest receivable 应收利息；应计未收利息 WQbjq}R fI  
accrued right 累算权益 cwzgIm+  
accruing profit 应累算的利润 ce; zn\  
accumulated fiscal reserve 累积财政储备 y>)c?9X  
accumulated profit 累积利润；滚存溢利 WBb*2  
accumulated reserve 累积储备 vKfjP_0$  
accumulation of surplus income 累积收益盈余 WdB\n/BWB  
acquired assets 既得资产 $VhY"<  
acquisition 收购；购置；取得 |sEuhP\A3  
acquisition cost 购置成本 1U?5/Ja  
acquisition expenses 购置费用 dGz4`1(>  
acquisition of 100% interest 收购全部股权 wuW{2+)B  
acquisition of control 取得控制权 N(2M  w:}  
acquisition of fixed assets 购置固定资产 ~O]{m,)n  
acquisition of shell “买壳” ;--D?Gs]Qr  
acquisition price 收购价 %?Q&a ]  
act of God 天灾 .Lu3LVS  
acting partner 执事合伙人 9%bErMHL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _dmG#_1  
active partner 积极参与的合伙人 ` U-vXP  
active trading 交投活跃 X4 Pm&ol  
actual circulation 实际流通 N;k)>  
actual cost 实际成本 ) .KMZ]  
actual expenditure 实际开支；实际支出 .2s^8gO  
actual income 实际入息；实际收入；实际收益 XVJH> Zw  
actual market 现货市场 )dh`aQ%N "  
actual price 现货价；实际价格 E0yx @Vx  
actual profit 实际利润 )lz~Rt;1i  
actual quotation 实盘；实际价位；实际报价 ^P*-bV4  
actual year basis 按实际年度计算 *aFY+.;U`  
actuals 实货 dZI["FeO&d  
actuarial investigation 精算调查 Eggu-i(rD  
actuarial principle 精算原则 xA`j:zn'j  
actuarial report 精算师报告 Tu5p`p3-j  
Actuarial Society of Hong Kong 香港精算学会 FFN Sn  
actuarial valuation 精算师估值 p1K]m>Y{?  
actuary 精算师 <q>d@Foi  
ad referendum agreement 暂定协议；有待覆核的协定 @|bJMi  
ad valorem duty 从价税；按值征税 "a3?m)  
ad valorem duty system 从价税制 VR\}*@pNp  
ad valorem fee 从价费 zqBzataR:  
ad valorem tariff 从价关税 )xKW  
additional allowance 额外免税额 #9F>21UU  
additional amount for unexpired risk 未过期风险的额外款额 y7%SHYC p[  
additional assessable profit 补加应评税利润 T7Y}v,+-  
additional assessment 补加评税 w=a$]`  
additional commitment 额外承担 1[$zdv{A  
additional commitment vote 额外承担拨款 `w`F-ke]I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x+;y0`oL  
additional dependent parent allowance 供养父母额外免税额 y)a)VvU":  
additional provision 额外拨款 r-*6# "  
additional stamp duty 附加印花税 &%;n9K  
additional tax 补加税罚款；补加税款 j>uu3ADd2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ek]nLN  
adjudged bankrupt 被裁定破产 9qgs*]J
 
adjudicated bankrupt 裁定破产人 Y_EEnx&> i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #TO^ x&3@  
adjudication of bankruptcy 裁定破产；宣告破产 xR|^{y9n  
adjudication of insolvency 裁定无力偿还债务 9%"`9j~H>  
adjusted actual 经调整的实数；调整后的实数 k7;i^$@c  
adjusted current assets 经调整的流动资产；调整后的流动资产 3D1y^ I  
adjusted figure 经调整的数字；调整后的数额 ~8"oH5  
adjusted liabilities 经调整的负债；调整后的负债 qvK/}  
adjusted loss 经调整的亏损；调整后的亏损 #f
HnM+  
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 }/,Rp/+7]  
adjusted profit 经调整的利润；调整后的利润 :Fu7T1  
adjusted surplus 经调整的盈余额；调整后的盈余额 VX>j2Z'  
adjusted value 经调整的价值；调整后的价值 Jj5VBI!Ok  
adjustment 调整；修订；理算〔保险〕 EWgJ"WT F  
adjustment centre 调剂中心 E^br-{|{  
adjustment lag 调整过程的时间差距；调整时差 I%GQ3D"=  
adjustment mechanism 调整机制 ZoSyc--Bv  
adjustment of loss 亏损调整 0fn*;f8{XJ  
adjustment process 调整过程；调整程序 q-ko)]  
adjustment range 调整幅度 c:&8B/  
administered exchange rate 受管制汇率 ".waCt6