[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: (K>4^E8  
Z9PG7h  
A share Ａ股；甲类股份 5CM]-qbf@  
abatement of tax 减税；减扣免税额  Ml,87fo  
ABN AMRO Bank N.V. 荷兰银行 bd.t|A  
above-the-line expenditure 线上项目支出；经常预算支出 r6`KZ TU  
above-the-line receipt 线上项目收入；经常预算收入 _&F*4t! n_  
ABSA Asia Limited 南非联合亚洲有限公司 ]P(_ d'}  
absolute change 绝对数值变更 Yg")/*!H  
absolute expenditure 实际开支 /=:X,^"P  
absolute guideline figure 绝对准则数字 ("@ih]zYf  
absolute interest 绝对权益  qr7_3  
absolute order of discharge 绝对破产解除令 qznd'^[  
absolute profit margin 绝对利润幅度  ~FZ=  
absolute value 实值；绝对值 lV<j?I~?Q  
absolutely vested interest 绝对既得权益 s$OnQc2/  
absorbed cost 已吸收成本；已分摊成本 KZTT2KsYl  
absorption 吸收；分摊；合并 I=yy I   
absorption rate 吸收率；摊配率；分摊率 PF/eQZ*4  
ACB Finance Limited 亚洲商业财务有限公司 {= l9{K`~  
acceptable form of reciprocity 合理的互惠条件 Ps7Bt(/  
acceptable rate 适当利率；适当汇率 rc]`PV  
acceptance agreement 承兑协议 u+vUv~4A6  
acceptance for honour 参加承兑 l8ZzKb-  
acceptor 承兑人；接受人；受票人 FDO$(&  
acceptor for honour 参加承兑人 i!EN/Bd  
accident insurance 意外保险 <al/>7z' O  
Accident Insurance Association of Hong Kong 香港意外保险公会 ZZ{ :f+=?$  
accident insurance scheme 意外保险计划 H!dg(d^  
accident year basis 意外年度基准 q%GlS=o"  
accommodation 通融；贷款 XQL]I$?  
accommodation bill 通融票据；空头票据 elm]e2)F  
accommodation party 汇票代发人 BDT1qiC  
account balance 帐户余额；帐户结余 YXhxzH hPd  
account book 帐簿 2q.J1
:lW  
account collected in advance 预收款项 ,v+~vXO&\  
account current book 往来帐簿 '}NQ`\k  
account of after-acquired property 事后取得的财产报告 -XtDGNHF  
account of defaulter 拖欠帐目 h48 jKL(  
account payable 应付帐款 ^iaG>rvA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8!{F6DG  
account receivable 应收帐款 0SLS;s.GX  
account receivable report 应收帐款报表 Mk@%Wuxg2  
account statement 结单；帐单；会计财务报表 OfGMeN6  
account title 帐户名称；会计科目 Y5Jrkr)k  
accountant's report 会计师报告 %) 8 UyZG  
Accountant's Report Rules 会计师报告规则 |/-H:\5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 v-mhqhb  
Accounting Arrangements 《会计安排》 7 xm>+(  
accounting basis 会计基础 p$ %D  
accounting by Official Receiver 破产管理署署长呈交的帐目 8(c,b  
Accounting Circular 《会计通告》 X8(, ,>_  
accounting class 会计类别 4r'f/s8"#  
accounting date 记帐日期；会计结算日期 I&O}U|l06  
accounting for money 款项核算 !B &%!06  
Accounting Officer 会计主任 }<hyW9  
accounting period 会计报告期；会计期 u*J,3o} <  
accounting policy 会计政策；会计方针 )a

%kAUNj  
accounting practice 会计惯例 *CtOQ  
accounting principle 会计准则 ^ LTKX`p  
accounting record 会计记录 NiQ_0Y}  
accounting report 会计报告 h}o7/p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =N%;HfUD  
Accounting Society of China 中国会计学会 h{&}p-X&[  
accounting statement 会计报表 9,`eYAu  
accounting system 会计制度；会计系统 IMDGinHAy  
accounting transaction 会计事项；帐务交易 <Prz >qL$  
accounting treatment 会计处理 i?&g
;_n^  
accounting year 会计年度 HG/`5$L +}  
accretion 增值；添加 <k0$3&D  
accrual 应计项目；应累算数目 S-\;f jh  
accrual basis 应计制；权责发生制 b+.P4+  
accrual basis accounting 应计制会计；权责发生制会计 2. zx  
accrue 应累算；应计  X)^kJ`  
accrued benefit 应累算利益 CG(G){u&  
accrued charges 应计费用 [80L|?, *  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,dM}B-  
accrued expenses 应累算费用 7]w]i5  
accrued interest payable 应付利息；应计未付利息 "[ 091<  
accrued interest receivable 应收利息；应计未收利息 |Y6+Y{|\  
accrued right 累算权益 Q^qdm5}UkW  
accruing profit 应累算的利润  <
V-D  
accumulated fiscal reserve 累积财政储备 451TTqc  
accumulated profit 累积利润；滚存溢利 m4.IaBn/  
accumulated reserve 累积储备 %\5d?;  
accumulation of surplus income 累积收益盈余
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acquired assets 既得资产 qMrBTq[  
acquisition 收购；购置；取得 7r? s)ZV  
acquisition cost 购置成本 n9}3>~ll  
acquisition expenses 购置费用 )!:}R}q  
acquisition of 100% interest 收购全部股权 ]YP J.[n  
acquisition of control 取得控制权 %B&y^mZv*\  
acquisition of fixed assets 购置固定资产 >:s#MwIwm  
acquisition of shell “买壳” Ungex@s_  
acquisition price 收购价 `J%iFm/5*  
act of God 天灾 &"(xd@V)]A  
acting partner 执事合伙人 u&HLdSHe  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9 -\.|5;:  
active partner 积极参与的合伙人 GS%ACk  
active trading 交投活跃 IXaF(2>  
actual circulation 实际流通 2cy: l03  
actual cost 实际成本 mlsM;Ad2  
actual expenditure 实际开支；实际支出 |]tIE{d  
actual income 实际入息；实际收入；实际收益 xU4,Rcgo  
actual market 现货市场 '$@bTW  
actual price 现货价；实际价格 G(2(-x"+  
actual profit 实际利润 6tC0F=  
actual quotation 实盘；实际价位；实际报价 Bw]Y71  
actual year basis 按实际年度计算 ~|_s2T  
actuals 实货 'gDhi!h%  
actuarial investigation 精算调查 gZI88Q  
actuarial principle 精算原则 Sl,\<a  
actuarial report 精算师报告 SLyeonM-C  
Actuarial Society of Hong Kong 香港精算学会 vR X_}`m8#  
actuarial valuation 精算师估值 WJp9io[GM  
actuary 精算师 umt*;U=  
ad referendum agreement 暂定协议；有待覆核的协定 dWhki|c  
ad valorem duty 从价税；按值征税 \G+ hi9T(  
ad valorem duty system 从价税制 3dlL?+Y#  
ad valorem fee 从价费 %s}c#n)N  
ad valorem tariff 从价关税 \>b :  
additional allowance 额外免税额 1$&(ei]*:  
additional amount for unexpired risk 未过期风险的额外款额 K+=cNC4B  
additional assessable profit 补加应评税利润 :T62_cFG  
additional assessment 补加评税 W+v7OSd92  
additional commitment 额外承担 Rt &Oz!TQ  
additional commitment vote 额外承担拨款 n&? --9r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +j*hbG=  
additional dependent parent allowance 供养父母额外免税额 a^U)2{A*f  
additional provision 额外拨款 ?Vy%<f$  
additional stamp duty 附加印花税 j F5Y-CX  
additional tax 补加税罚款；补加税款 |yqL0x0\l  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hG~TqH^}B  
adjudged bankrupt 被裁定破产 {tq.c9+!d  
adjudicated bankrupt 裁定破产人 8.9Z0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;7jszs.6%  
adjudication of bankruptcy 裁定破产；宣告破产 O#j&8hQ>  
adjudication of insolvency 裁定无力偿还债务 k,p:!S(bl  
adjusted actual 经调整的实数；调整后的实数 Q{s9 {  
adjusted current assets 经调整的流动资产；调整后的流动资产 |\PI"rW  
adjusted figure 经调整的数字；调整后的数额 F/91Es  
adjusted liabilities 经调整的负债；调整后的负债 4CUzp.S`h  
adjusted loss 经调整的亏损；调整后的亏损 m &o6j>C  
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 {yo<19kV@  
adjusted profit 经调整的利润；调整后的利润 #le1 ^ <w7  
adjusted surplus 经调整的盈余额；调整后的盈余额 tZW2TUM]  
adjusted value 经调整的价值；调整后的价值 kx6AMx!nX  
adjustment 调整；修订；理算〔保险〕 v}vwk8  
adjustment centre 调剂中心 U3R;'80 f  
adjustment lag 调整过程的时间差距；调整时差 =;hz,+  
adjustment mechanism 调整机制 `x{*P.]N!<  
adjustment of loss 亏损调整 qL;OE.?oA  
adjustment process 调整过程；调整程序 Oz3JMZe  
adjustment range 调整幅度 %25GplMT  
administered exchange rate 受管制汇率 #@rvoi