[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: fgIzT!fyz  
u>o<ua p  
A share Ａ股；甲类股份 0h/gqlTK1  
abatement of tax 减税；减扣免税额 `T7gfb%1-3  
ABN AMRO Bank N.V. 荷兰银行 o7 ^t- L  
above-the-line expenditure 线上项目支出；经常预算支出 j oDY   
above-the-line receipt 线上项目收入；经常预算收入 /\34o{  
ABSA Asia Limited 南非联合亚洲有限公司 yqR2^wZ%r  
absolute change 绝对数值变更 K>iM6Uv  
absolute expenditure 实际开支 > 2_xRn<P  
absolute guideline figure 绝对准则数字 gw' uY$  
absolute interest 绝对权益 Q%)da)0:c  
absolute order of discharge 绝对破产解除令 ,<R/jHZP9  
absolute profit margin 绝对利润幅度 0t[|3A~Q  
absolute value 实值；绝对值 |YCGWJaci  
absolutely vested interest 绝对既得权益 is}6cR  
absorbed cost 已吸收成本；已分摊成本 {:BAh5e|  
absorption 吸收；分摊；合并 %EkV-%o*  
absorption rate 吸收率；摊配率；分摊率 l)tK/1 W  
ACB Finance Limited 亚洲商业财务有限公司 !iUFD*~r~  
acceptable form of reciprocity 合理的互惠条件 f'&30lF  
acceptable rate 适当利率；适当汇率 (3a]#`Q  
acceptance agreement 承兑协议 dz@L}b*  
acceptance for honour 参加承兑 LA &W@  
acceptor 承兑人；接受人；受票人 29{Ep  
acceptor for honour 参加承兑人 ?#~3%$>  
accident insurance 意外保险 =j#1HI=Fe  
Accident Insurance Association of Hong Kong 香港意外保险公会 "2}{lu  
accident insurance scheme 意外保险计划 5-'jYp/  
accident year basis 意外年度基准 Y3@\uM`2#  
accommodation 通融；贷款 r+%:rFeX  
accommodation bill 通融票据；空头票据 K8`Jl=}z%&  
accommodation party 汇票代发人 }dcXuX4{r  
account balance 帐户余额；帐户结余 Hl-!rP.?0  
account book 帐簿 _~~:@fy  
account collected in advance 预收款项 =nPIGI72VO  
account current book 往来帐簿 _+Tq&,_:o  
account of after-acquired property 事后取得的财产报告 KglL@V7  
account of defaulter 拖欠帐目 mHCp^g4Q  
account payable 应付帐款 Mj&`Y gW5a  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 N3/ G6wn  
account receivable 应收帐款 XG_h\NIL  
account receivable report 应收帐款报表 |dNJx<-  
account statement 结单；帐单；会计财务报表 <ua`WRQr  
account title 帐户名称；会计科目 #9{N[t  
accountant's report 会计师报告 ab"6]%_  
Accountant's Report Rules 会计师报告规则 *Iy5 V7`KU  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6&,n\EXF  
Accounting Arrangements 《会计安排》 T%0vifoQ_$  
accounting basis 会计基础 u /PaXQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 J)(KG dk  
Accounting Circular 《会计通告》 {2jetX`@h  
accounting class 会计类别 obA}SF  
accounting date 记帐日期；会计结算日期 pc9m,?n  
accounting for money 款项核算 lO^Ly27  
Accounting Officer 会计主任 2XoFmV),F  
accounting period 会计报告期；会计期 G bW1Lq&"  
accounting policy 会计政策；会计方针 \l)Jb* t  
accounting practice 会计惯例 cyYsz'i m  
accounting principle 会计准则 P`z#tDT^"  
accounting record 会计记录 n1 k2<BU4b  
accounting report 会计报告 |#_IAN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^n! j"  
Accounting Society of China 中国会计学会 >4I,9TO  
accounting statement 会计报表 2AYV9egZ  
accounting system 会计制度；会计系统 3JhT  
accounting transaction 会计事项；帐务交易 bogw/)1  
accounting treatment 会计处理 A'A5.
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accounting year 会计年度 ,q9nHZG^  
accretion 增值；添加 [/Q .MmnL  
accrual 应计项目；应累算数目 $H\[yg>4  
accrual basis 应计制；权责发生制 Z8vMVo  
accrual basis accounting 应计制会计；权责发生制会计 VycCuq&M  
accrue 应累算；应计 M$Sq3m`{!  
accrued benefit 应累算利益 )y~FeKh  
accrued charges 应计费用 8w,+Y]X<P[  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~H<oqk:O-  
accrued expenses 应累算费用 !4;A"B(  
accrued interest payable 应付利息；应计未付利息 `O5 Hzb(}  
accrued interest receivable 应收利息；应计未收利息 Hlh`d N  
accrued right 累算权益 C:r@)Mhq  
accruing profit 应累算的利润 _:N+mEF  
accumulated fiscal reserve 累积财政储备 8{0=tOXx{  
accumulated profit 累积利润；滚存溢利 ,=TY:U;?  
accumulated reserve 累积储备 qg7qTF&  
accumulation of surplus income 累积收益盈余 O_v8R7 {  
acquired assets 既得资产 \xCI8 *W  
acquisition 收购；购置；取得 TRLz>mQ  
acquisition cost 购置成本 Go^a~Sf$  
acquisition expenses 购置费用 &#[w*t(A  
acquisition of 100% interest 收购全部股权 h?Y->!'  
acquisition of control 取得控制权 c>SFttbU  
acquisition of fixed assets 购置固定资产 ShP&ss  
acquisition of shell “买壳” IKz3IR eu  
acquisition price 收购价 bQ%6z}r  
act of God 天灾
1w`]2  
acting partner 执事合伙人 Bqcih$`BVU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 aNt+;M7g`  
active partner 积极参与的合伙人 3/?^d;=  
active trading 交投活跃 &*Sgyk o`  
actual circulation 实际流通 %|
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actual cost 实际成本 `EBI$;!  
actual expenditure 实际开支；实际支出 0f_+h %%=  
actual income 实际入息；实际收入；实际收益 T<o^f n,H  
actual market 现货市场 OM>,1;UH]  
actual price 现货价；实际价格 LqYP0%7  
actual profit 实际利润 xX !`0T7Y  
actual quotation 实盘；实际价位；实际报价 ol[sX=5 *  
actual year basis 按实际年度计算 RZY[DoF8u  
actuals 实货  %>];F~z  
actuarial investigation 精算调查 `7D]J*?`  
actuarial principle 精算原则 ^uWPbW&/q  
actuarial report 精算师报告 [TW?sW^0  
Actuarial Society of Hong Kong 香港精算学会 61aU~w11a  
actuarial valuation 精算师估值 "V=IG{.  
actuary 精算师 @~=*W5  
ad referendum agreement 暂定协议；有待覆核的协定 $a@T:zfe  
ad valorem duty 从价税；按值征税 (^{tu89ab  
ad valorem duty system 从价税制 Tm S -w  
ad valorem fee 从价费 Mzg zOM  
ad valorem tariff 从价关税 m}-*B1  
additional allowance 额外免税额 C{*' p+f  
additional amount for unexpired risk 未过期风险的额外款额 $q$G  
additional assessable profit 补加应评税利润 =~DQX\  
additional assessment 补加评税 0I v(ioB=  
additional commitment 额外承担 -$ VP#%  
additional commitment vote 额外承担拨款 Y:?cW O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u?Uu>9@Z  
additional dependent parent allowance 供养父母额外免税额 cko^_V&x  
additional provision 额外拨款 5V $H?MW>  
additional stamp duty 附加印花税 DXa!"ZU
 
additional tax 补加税罚款；补加税款 `iQ])C^d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 p{vGc-zP.  
adjudged bankrupt 被裁定破产 {`ghX%M(l  
adjudicated bankrupt 裁定破产人 4\_~B{kzZ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 FHK{cE  
adjudication of bankruptcy 裁定破产；宣告破产 Vsj1!}X:  
adjudication of insolvency 裁定无力偿还债务 ?~:4O}5Ax  
adjusted actual 经调整的实数；调整后的实数 mG*ER^Y@D  
adjusted current assets 经调整的流动资产；调整后的流动资产 IDY2X+C#U  
adjusted figure 经调整的数字；调整后的数额 V+$^
4Ht  
adjusted liabilities 经调整的负债；调整后的负债 d:vuRK4+  
adjusted loss 经调整的亏损；调整后的亏损 G`e!WvC  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 <G_71J`MLC  
adjusted profit 经调整的利润；调整后的利润 mx!EuF$I  
adjusted surplus 经调整的盈余额；调整后的盈余额 TOb(  
adjusted value 经调整的价值；调整后的价值 6/3oW}Oo  
adjustment 调整；修订；理算〔保险〕 ufi:aE=}  
adjustment centre 调剂中心 <-h[
I&."  
adjustment lag 调整过程的时间差距；调整时差  FKH_o  
adjustment mechanism 调整机制 RxYC]R^78  
adjustment of loss 亏损调整 v,L@nlD]  
adjustment process 调整过程；调整程序 )z_5I (?&  
adjustment range 调整幅度 @kPe/j/[1  
administered exchange rate 受管制汇率 aN;c.1TY