[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: "AuU5G 9'I  
lj US-6  
A share Ａ股；甲类股份 yDORL| E'  
abatement of tax 减税；减扣免税额 'pa8h L  
ABN AMRO Bank N.V. 荷兰银行 V\m51H1mqo  
above-the-line expenditure 线上项目支出；经常预算支出 O>c2*9PM  
above-the-line receipt 线上项目收入；经常预算收入 s + Q'\?  
ABSA Asia Limited 南非联合亚洲有限公司 i6-&$<  
absolute change 绝对数值变更 K%@#a}kRb  
absolute expenditure 实际开支 b/]@G05>>  
absolute guideline figure 绝对准则数字 hfL 8]d-  
absolute interest 绝对权益 Ly_.%f  
absolute order of discharge 绝对破产解除令 By;{Y[@rS  
absolute profit margin 绝对利润幅度 )e?6 Ncy  
absolute value 实值；绝对值 JY0}#FtgV  
absolutely vested interest 绝对既得权益 !h.bD/?K  
absorbed cost 已吸收成本；已分摊成本  QUb#84  
absorption 吸收；分摊；合并 )VM'^sV?  
absorption rate 吸收率；摊配率；分摊率 .a_xQ]eQ  
ACB Finance Limited 亚洲商业财务有限公司 p5V.O20  
acceptable form of reciprocity 合理的互惠条件 gk^`-`P  
acceptable rate 适当利率；适当汇率 cs-dvpMZ  
acceptance agreement 承兑协议 "t>W M  
acceptance for honour 参加承兑 1\LK[tvh  
acceptor 承兑人；接受人；受票人 XTKAy;'5  
acceptor for honour 参加承兑人 0ZJN<AzbA  
accident insurance 意外保险 J,_IHzO~Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 3;er.SF
u{  
accident insurance scheme 意外保险计划 m^%Xl@V:c-  
accident year basis 意外年度基准 b|-7EI>l9  
accommodation 通融；贷款 jlM%Y ZC  
accommodation bill 通融票据；空头票据 cHw-;  
accommodation party 汇票代发人 "tUc  
account balance 帐户余额；帐户结余 (jtkY_  
account book 帐簿 IuOQX}  
account collected in advance 预收款项 ZK?:w^Z  
account current book 往来帐簿 <=g
f|(  
account of after-acquired property 事后取得的财产报告 9oA-Swc[  
account of defaulter 拖欠帐目 @D2KDV3'  
account payable 应付帐款 lfe^_`ij(+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w@$_2t  
account receivable 应收帐款 F m$;p6&j  
account receivable report 应收帐款报表 G_5E#{u  
account statement 结单；帐单；会计财务报表 rCn"{.rI  
account title 帐户名称；会计科目 ;_D5]kl`  
accountant's report 会计师报告 12S[m~L%  
Accountant's Report Rules 会计师报告规则 |7:{vA5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Y^ti;:  
Accounting Arrangements 《会计安排》 Mb\[` 4z  
accounting basis 会计基础 ;o?Wn=J  
accounting by Official Receiver 破产管理署署长呈交的帐目 =G-u "QJ6  
Accounting Circular 《会计通告》 3=Va0}#&  
accounting class 会计类别 n||!/u)*  
accounting date 记帐日期；会计结算日期 .9u,54t  
accounting for money 款项核算 >YP ]IQ  
Accounting Officer 会计主任 $-R9J6NN  
accounting period 会计报告期；会计期 X0zE-h6P  
accounting policy 会计政策；会计方针 .ta*M{t  
accounting practice 会计惯例 yL%k5cO$N  
accounting principle 会计准则 5%%A2FrB.S  
accounting record 会计记录 ba"a!#wA
 
accounting report 会计报告 ]qNPOnlp  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BGZvgMxLJ  
Accounting Society of China 中国会计学会 qkh.?~  
accounting statement 会计报表 tX.{+yyU  
accounting system 会计制度；会计系统 gA~faje  
accounting transaction 会计事项；帐务交易 K$Yc!4M  
accounting treatment 会计处理 n$YCIW)0  
accounting year 会计年度 u9^ R ?y  
accretion 增值；添加 dD}!E  
accrual 应计项目；应累算数目 Q=cbHDB  
accrual basis 应计制；权责发生制 aF rVP  
accrual basis accounting 应计制会计；权责发生制会计 _=oNQ  
accrue 应累算；应计 Co^a$K  
accrued benefit 应累算利益 m8ydX6~max  
accrued charges 应计费用 js8GK  
accrued cumulative preference share dividend 应累算的累积优先股股息 $[-{Mm  
accrued expenses 应累算费用 *
3We5  
accrued interest payable 应付利息；应计未付利息 wJF Fg :  
accrued interest receivable 应收利息；应计未收利息 ne\N1`AU  
accrued right 累算权益 #p^r)+\3=  
accruing profit 应累算的利润 fl18x;^I  
accumulated fiscal reserve 累积财政储备 >`'>,n|  
accumulated profit 累积利润；滚存溢利 ^iwM(d]#5  
accumulated reserve 累积储备 L7qlvS Q  
accumulation of surplus income 累积收益盈余 u:7=Yy :  
acquired assets 既得资产 jw!QjVuRN%  
acquisition 收购；购置；取得 m K@a7fF?  
acquisition cost 购置成本 3kBpH7h 4  
acquisition expenses 购置费用 G$HLta  
acquisition of 100% interest 收购全部股权 |;B 'C#  
acquisition of control 取得控制权 hT<:)MG)+K  
acquisition of fixed assets 购置固定资产 )iG+pP@.@  
acquisition of shell “买壳” 8!AMRE  
acquisition price 收购价 fMFlY%@t  
act of God 天灾 P$ |DiiH  
acting partner 执事合伙人 ,.+"10=N.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =7Y gES  
active partner 积极参与的合伙人 {\HE'C/?  
active trading 交投活跃 @tLoU%  
actual circulation 实际流通 y|+ltAK  
actual cost 实际成本 oFeflcSz  
actual expenditure 实际开支；实际支出 NR )[,b\v  
actual income 实际入息；实际收入；实际收益 :4 D#hOI  
actual market 现货市场 SEXLi8;/  
actual price 现货价；实际价格 ^(0tNX/XD  
actual profit 实际利润 #2!M+S  
actual quotation 实盘；实际价位；实际报价 7TQh'j  
actual year basis 按实际年度计算 5}4MXI4  
actuals 实货 &sx|sLw)  
actuarial investigation 精算调查 {M?!nS6t  
actuarial principle 精算原则 9h6
xli  
actuarial report 精算师报告 D{,B[5  
Actuarial Society of Hong Kong 香港精算学会 #dGg !D  
actuarial valuation 精算师估值 {&c%VVZb:Z  
actuary 精算师 rS 4'@a  
ad referendum agreement 暂定协议；有待覆核的协定 /z4xq'<  
ad valorem duty 从价税；按值征税 /m;w~-N  
ad valorem duty system 从价税制 =;3|?J0=  
ad valorem fee 从价费 B|O/h!H.  
ad valorem tariff 从价关税 F*
d{<  
additional allowance 额外免税额 ^IGTGY]s  
additional amount for unexpired risk 未过期风险的额外款额 GZc%*  
additional assessable profit 补加应评税利润 Et
H)E)  
additional assessment 补加评税 'Sc3~lm(dH  
additional commitment 额外承担 9CWUhS   
additional commitment vote 额外承担拨款 7,e=|%7.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2/BFlb  
additional dependent parent allowance 供养父母额外免税额 NCvwg  
additional provision 额外拨款 Iq\sf-1E  
additional stamp duty 附加印花税 K(plzQ3  
additional tax 补加税罚款；补加税款 NG_O I*|~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 R^F99L  
adjudged bankrupt 被裁定破产 " I@Z:[=2  
adjudicated bankrupt 裁定破产人 fXw%2wg  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 * qG=p`  
adjudication of bankruptcy 裁定破产；宣告破产 U<r<$K  
adjudication of insolvency 裁定无力偿还债务 ryx<^q  
adjusted actual 经调整的实数；调整后的实数 ^D B
0C  
adjusted current assets 经调整的流动资产；调整后的流动资产 )M]4p6Y  
adjusted figure 经调整的数字；调整后的数额 ZF ;S }1  
adjusted liabilities 经调整的负债；调整后的负债 A}\Rms2  
adjusted loss 经调整的亏损；调整后的亏损 ;8g#"p*&  
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 xsFWF*HPs  
adjusted profit 经调整的利润；调整后的利润 d<6L&8 )<  
adjusted surplus 经调整的盈余额；调整后的盈余额 :7Vm]xd}do  
adjusted value 经调整的价值；调整后的价值 -lMC{~h\(S  
adjustment 调整；修订；理算〔保险〕 hBE}?J>  
adjustment centre 调剂中心 &nn.h@zje  
adjustment lag 调整过程的时间差距；调整时差 X2i<2N*@  
adjustment mechanism 调整机制
u3,b,p  
adjustment of loss 亏损调整 (p
14{  
adjustment process 调整过程；调整程序 J&a8
87  
adjustment range 调整幅度 3Uag[ms  
administered exchange rate 受管制汇率 &,&+/Sr11