[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: W?is8r:  
B'<k*9=Nv8  
A share Ａ股；甲类股份 $<'i+kK  
abatement of tax 减税；减扣免税额 QlT{8uw)  
ABN AMRO Bank N.V. 荷兰银行 H?A&P4nZ  
above-the-line expenditure 线上项目支出；经常预算支出 bWU4lPfP  
above-the-line receipt 线上项目收入；经常预算收入 {B B#Bh[  
ABSA Asia Limited 南非联合亚洲有限公司 _gDEIoBp  
absolute change 绝对数值变更 otaB$Bb  
absolute expenditure 实际开支 P|c[EUT  
absolute guideline figure 绝对准则数字 B q/<kEgM  
absolute interest 绝对权益 mY!os91KoO  
absolute order of discharge 绝对破产解除令 XL SYE   
absolute profit margin 绝对利润幅度 gT3i{iU  
absolute value 实值；绝对值 ]rk8Jsg  
absolutely vested interest 绝对既得权益 ,n)f=q*%  
absorbed cost 已吸收成本；已分摊成本 BCUn[4Gp  
absorption 吸收；分摊；合并 rZ[}vU/H`  
absorption rate 吸收率；摊配率；分摊率 $646"1S  
ACB Finance Limited 亚洲商业财务有限公司 W`auQO  
acceptable form of reciprocity 合理的互惠条件 !Miw.UmPm  
acceptable rate 适当利率；适当汇率 _4~'K?  
acceptance agreement 承兑协议 H$G`e'`OZ  
acceptance for honour 参加承兑 Yu1[`QbB  
acceptor 承兑人；接受人；受票人 qRk<1.  
acceptor for honour 参加承兑人 m3Ma2jLWC  
accident insurance 意外保险 pCOtk'n  
Accident Insurance Association of Hong Kong 香港意外保险公会 <WPLjgtn3  
accident insurance scheme 意外保险计划 6ooCg>9/Z  
accident year basis 意外年度基准 :`U@b
6  
accommodation 通融；贷款 E(%_aFx>/  
accommodation bill 通融票据；空头票据 VR:4|_o  
accommodation party 汇票代发人 xb6y=L  
account balance 帐户余额；帐户结余 b9 Gq';o  
account book 帐簿 kF,_o/Jc  
account collected in advance 预收款项 p>9-Ga  
account current book 往来帐簿 T-.Q  
account of after-acquired property 事后取得的财产报告 ONr}{T%@/  
account of defaulter 拖欠帐目 Nj~3FL  
account payable 应付帐款 p1}m_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
 :oN$w\A  
account receivable 应收帐款 I;u1my
wd  
account receivable report 应收帐款报表 TDqH"q0  
account statement 结单；帐单；会计财务报表 L_ &`  
account title 帐户名称；会计科目 0 rge]w.X  
accountant's report 会计师报告 "~:AsZ"7  
Accountant's Report Rules 会计师报告规则 eW"L")  
accounting and auditing procedure 会计与审计程序；会计与核数程序 DAvF ND$=  
Accounting Arrangements 《会计安排》 l:'\3-2a  
accounting basis 会计基础 De j_(Dz_S  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]; CTr0  
Accounting Circular 《会计通告》 hv4om+  
accounting class 会计类别 B:?MMXB  
accounting date 记帐日期；会计结算日期 * |dz.Tr  
accounting for money 款项核算 VyF|d ?b  
Accounting Officer 会计主任 A3su!I2S  
accounting period 会计报告期；会计期 SO!|wag$  
accounting policy 会计政策；会计方针 !=/w
psH  
accounting practice 会计惯例 sfo+B$4|  
accounting principle 会计准则 8(
jUCD  
accounting record 会计记录 [>MPM$9F-m  
accounting report 会计报告 8k.<xWDU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /O*4/  
Accounting Society of China 中国会计学会 &xgKHbg  
accounting statement 会计报表 |``rSEXYs  
accounting system 会计制度；会计系统 igGg[I1?  
accounting transaction 会计事项；帐务交易 q$ZmR]p  
accounting treatment 会计处理 /[<1D|f%  
accounting year 会计年度 }HLs.k4-;  
accretion 增值；添加 $F#eD0|  
accrual 应计项目；应累算数目  QGq8r>  
accrual basis 应计制；权责发生制 p#QR^|7"  
accrual basis accounting 应计制会计；权责发生制会计 ^F="'/Pq[  
accrue 应累算；应计 9P7^*f:E  
accrued benefit 应累算利益 ?D?ldg  
accrued charges 应计费用 Fk4T>8q2;  
accrued cumulative preference share dividend 应累算的累积优先股股息 1+Z@4;fk  
accrued expenses 应累算费用 50E?K!  
accrued interest payable 应付利息；应计未付利息 e'y$X;nIv  
accrued interest receivable 应收利息；应计未收利息 :4\=xGiY  
accrued right 累算权益
D\@)*"  
accruing profit 应累算的利润 S A\_U::T  
accumulated fiscal reserve 累积财政储备 pPD}>q  
accumulated profit 累积利润；滚存溢利 J? 4E Hl  
accumulated reserve 累积储备 .{8?eze[m  
accumulation of surplus income 累积收益盈余 .0a,%o8n  
acquired assets 既得资产 Uv|?@zy#  
acquisition 收购；购置；取得 bd$``(b`v  
acquisition cost 购置成本 W{l{O1,  
acquisition expenses 购置费用 Hl*V i3bQU  
acquisition of 100% interest 收购全部股权 .Xcf*$.;s  
acquisition of control 取得控制权 %s;=H)8  
acquisition of fixed assets 购置固定资产 YLU.]UC  
acquisition of shell “买壳” oQ{ X2\  
acquisition price 收购价 +YFAZv7`  
act of God 天灾 g)**)mz[  
acting partner 执事合伙人 25H=RTw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 O,_k.EH  
active partner 积极参与的合伙人 ObzFh?W  
active trading 交投活跃 .`TDpi9OB  
actual circulation 实际流通 VEGp!~ D  
actual cost 实际成本 c`agrS:P  
actual expenditure 实际开支；实际支出 Co^^rd@  
actual income 实际入息；实际收入；实际收益 TOge!Q>a  
actual market 现货市场 8iwH^+ h~  
actual price 现货价；实际价格 0/4"Jh$t  
actual profit 实际利润 )/FEjo  
actual quotation 实盘；实际价位；实际报价 QP~Iz*J'  
actual year basis 按实际年度计算 C.(<IcSG  
actuals 实货 $a.,;:  
actuarial investigation 精算调查 3;<Vv*a"Dm  
actuarial principle 精算原则 ]ddTHl  
actuarial report 精算师报告 9H%dK^C  
Actuarial Society of Hong Kong 香港精算学会 Gl]z@ZXWIw  
actuarial valuation 精算师估值 FE4P EBXvu  
actuary 精算师 ]q":ta!f  
ad referendum agreement 暂定协议；有待覆核的协定 c*DBa]u2  
ad valorem duty 从价税；按值征税 u+Sj#iZ  
ad valorem duty system 从价税制 HU47S  
ad valorem fee 从价费 /$=<RUE  
ad valorem tariff 从价关税 m+=L}[  
additional allowance 额外免税额 Uip-qWI  
additional amount for unexpired risk 未过期风险的额外款额 mFx\[S  
additional assessable profit 补加应评税利润 3'xmq  
additional assessment 补加评税 1F]jy  
additional commitment 额外承担 "59"HVV  
additional commitment vote 额外承担拨款 iu.$P-s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8k9q@FSln  
additional dependent parent allowance 供养父母额外免税额 uMb[0-5  
additional provision 额外拨款 n?S~(4%  
additional stamp duty 附加印花税 3ahbv%y  
additional tax 补加税罚款；补加税款 |rL#HG  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 VxqoE]Dh  
adjudged bankrupt 被裁定破产 \L:+k `  
adjudicated bankrupt 裁定破产人 SG{&2G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 T;1aL4 w"  
adjudication of bankruptcy 裁定破产；宣告破产 D&|HS!  
adjudication of insolvency 裁定无力偿还债务 ,UATT]>  
adjusted actual 经调整的实数；调整后的实数 %Y-KjSs+l  
adjusted current assets 经调整的流动资产；调整后的流动资产  PE&$2(  
adjusted figure 经调整的数字；调整后的数额 G"|c_qX  
adjusted liabilities 经调整的负债；调整后的负债 rL23^}+^`  
adjusted loss 经调整的亏损；调整后的亏损 |TQa=  
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
-Zfq:K
r  
adjusted profit 经调整的利润；调整后的利润 rvG0aqO`  
adjusted surplus 经调整的盈余额；调整后的盈余额 {Z_?7J&z  
adjusted value 经调整的价值；调整后的价值 (3 ]!ZV  
adjustment 调整；修订；理算〔保险〕 (RafidiH  
adjustment centre 调剂中心 N D1'XCN  
adjustment lag 调整过程的时间差距；调整时差 }:1*@7eR  
adjustment mechanism 调整机制 HbMD5(  
adjustment of loss 亏损调整 ' )~G2Ys  
adjustment process 调整过程；调整程序 >goG\y  
adjustment range 调整幅度 :S=!]l a0h  
administered exchange rate 受管制汇率 q!w hWA