[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: A3+6#?:;  
K2ewucn  
A share Ａ股；甲类股份 `|Fp^gM  
abatement of tax 减税；减扣免税额 '6S%9ahE  
ABN AMRO Bank N.V. 荷兰银行 9UD @MA  
above-the-line expenditure 线上项目支出；经常预算支出 &]iKriG  
above-the-line receipt 线上项目收入；经常预算收入 `&*bM0(J  
ABSA Asia Limited 南非联合亚洲有限公司 MR;X&Up6!  
absolute change 绝对数值变更 yV]xRaRr2  
absolute expenditure 实际开支 'Q|c@
t  
absolute guideline figure 绝对准则数字 3!#/k+,C  
absolute interest 绝对权益 rC }}r!!  
absolute order of discharge 绝对破产解除令 +)/Uu3"=  
absolute profit margin 绝对利润幅度 [m2+9MMl  
absolute value 实值；绝对值 t9u|iTY f!  
absolutely vested interest 绝对既得权益 $H*/;`,\[  
absorbed cost 已吸收成本；已分摊成本 (:sZ b?*  
absorption 吸收；分摊；合并 8^ #mvHah  
absorption rate 吸收率；摊配率；分摊率 IZNOW X|Z;  
ACB Finance Limited 亚洲商业财务有限公司 =NDOS{($  
acceptable form of reciprocity 合理的互惠条件 h-XY4gq/  
acceptable rate 适当利率；适当汇率 lLiQ;@  
acceptance agreement 承兑协议 qrBZvJU  
acceptance for honour 参加承兑 
V4K'R2t  
acceptor 承兑人；接受人；受票人 (bm;*2  
acceptor for honour 参加承兑人 d2jr8U  
accident insurance 意外保险 6|=j+rScv  
Accident Insurance Association of Hong Kong 香港意外保险公会 \:/Lc{*}MD  
accident insurance scheme 意外保险计划 Zb(t3I>n  
accident year basis 意外年度基准 e!X(yJI[O6  
accommodation 通融；贷款 {fz$Z!8-  
accommodation bill 通融票据；空头票据 w^;DG
   
accommodation party 汇票代发人 (S9f/i^  
account balance 帐户余额；帐户结余 wNDbHR  
account book 帐簿 ;l!`C':'  
account collected in advance 预收款项 S/gm.?$V  
account current book 往来帐簿  (^: p  
account of after-acquired property 事后取得的财产报告 9&  
account of defaulter 拖欠帐目 h9CIZU[Nh  
account payable 应付帐款 <z0WLw0'z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s3 B'>RG}  
account receivable 应收帐款 )K0i@hM(n  
account receivable report 应收帐款报表 3W&S.$l  
account statement 结单；帐单；会计财务报表 I/uy>*  
account title 帐户名称；会计科目 iRw&49  
accountant's report 会计师报告 R7_VXvm>z  
Accountant's Report Rules 会计师报告规则 ;=~Xr"(/z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q|dH~BK  
Accounting Arrangements 《会计安排》 -9+se  
accounting basis 会计基础 O)#U ^  
accounting by Official Receiver 破产管理署署长呈交的帐目 |jG~,{  
Accounting Circular 《会计通告》 j1U 5~%^  
accounting class 会计类别 T>d.#  
accounting date 记帐日期；会计结算日期 !Q%P %P<$  
accounting for money 款项核算 Pe ~c  
Accounting Officer 会计主任 ;Icixu'O  
accounting period 会计报告期；会计期 ` \ZqgX4  
accounting policy 会计政策；会计方针 82:W
vp6  
accounting practice 会计惯例 rAukHeH  
accounting principle 会计准则 K-Mc6  
accounting record 会计记录 ; O=h$8]  
accounting report 会计报告 S4A q'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T*>`,}J  
Accounting Society of China 中国会计学会 ^[q /Mw  
accounting statement 会计报表 B3 zk(RNZ  
accounting system 会计制度；会计系统 ejePDgi_[  
accounting transaction 会计事项；帐务交易 f =s&n}  
accounting treatment 会计处理 Zi ESlf$  
accounting year 会计年度 ")UwkF  
accretion 增值；添加 Fx#jV\''s  
accrual 应计项目；应累算数目
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accrual basis 应计制；权责发生制 b{cU<;G)y.  
accrual basis accounting 应计制会计；权责发生制会计 1wn&js C  
accrue 应累算；应计 Fo|xzLm9*|  
accrued benefit 应累算利益 1mgLX_U9  
accrued charges 应计费用 GDhM<bVqM*  
accrued cumulative preference share dividend 应累算的累积优先股股息 /@YCA}|/  
accrued expenses 应累算费用 }DjYGMrTB  
accrued interest payable 应付利息；应计未付利息 'Pd(\$ZY
 
accrued interest receivable 应收利息；应计未收利息 I.jZ wW!r  
accrued right 累算权益 FxW&8 9G  
accruing profit 应累算的利润 ocQWQ   
accumulated fiscal reserve 累积财政储备 >fs2kha  
accumulated profit 累积利润；滚存溢利 w#y2_  
accumulated reserve 累积储备 SoQR#(73HK  
accumulation of surplus income 累积收益盈余 nHst/5dA  
acquired assets 既得资产 M\oVA=d\0  
acquisition 收购；购置；取得 f`$Gz  
acquisition cost 购置成本 vNDu9ovs-  
acquisition expenses 购置费用 )u} Q:`9  
acquisition of 100% interest 收购全部股权 :#{Xuy:  
acquisition of control 取得控制权 7{M>!} rY  
acquisition of fixed assets 购置固定资产 veh 5}2  
acquisition of shell “买壳” {ERMGd6Jp  
acquisition price 收购价 +
wfVL|.Wq  
act of God 天灾 = !2 NU  
acting partner 执事合伙人 \vbk#G hH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~(X(&  
active partner 积极参与的合伙人 r@}bDkx  
active trading 交投活跃 0!GAk  
actual circulation 实际流通 dQ :cYNm  
actual cost 实际成本 )e%}b-I'r  
actual expenditure 实际开支；实际支出 = [@)R!3H  
actual income 实际入息；实际收入；实际收益 |%7cdMC  
actual market 现货市场 x_<qzlQt  
actual price 现货价；实际价格 Lxe^v/LsT  
actual profit 实际利润 4{na+M  
actual quotation 实盘；实际价位；实际报价 6(V /yn~  
actual year basis 按实际年度计算 R= 5**  
actuals 实货 .qD@ Y3-  
actuarial investigation 精算调查 S-Fo  
actuarial principle 精算原则 Tx >K:`oB  
actuarial report 精算师报告 h0|}TV^UJ  
Actuarial Society of Hong Kong 香港精算学会 E5GJi  
actuarial valuation 精算师估值 On_@HQ/FI  
actuary 精算师 5
t{ja  
ad referendum agreement 暂定协议；有待覆核的协定 (/{aJV  
ad valorem duty 从价税；按值征税  Lc2QXeo8  
ad valorem duty system 从价税制 /f{$I  
ad valorem fee 从价费 Wch~Yb  
ad valorem tariff 从价关税 c4mh EE-  
additional allowance 额外免税额 JMa3btLy(  
additional amount for unexpired risk 未过期风险的额外款额 zc+@lJy  
additional assessable profit 补加应评税利润 v! hY  
additional assessment 补加评税 dJuD|9R  
additional commitment 额外承担 d IB }_L  
additional commitment vote 额外承担拨款 7=}F{U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -_A$DM!^=w  
additional dependent parent allowance 供养父母额外免税额 }F=^O[  
additional provision 额外拨款 =t0tK}Y+4  
additional stamp duty 附加印花税 yt0,^*t_  
additional tax 补加税罚款；补加税款 W<b-r^9?s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {3\R|tZh,`  
adjudged bankrupt 被裁定破产 Djt%r<  
adjudicated bankrupt 裁定破产人 0~WF{_0|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 I*|P@0  
adjudication of bankruptcy 裁定破产；宣告破产 K?.e|  
adjudication of insolvency 裁定无力偿还债务 ja=w5  
adjusted actual 经调整的实数；调整后的实数 ,J=P,](  
adjusted current assets 经调整的流动资产；调整后的流动资产 |L3X_Me  
adjusted figure 经调整的数字；调整后的数额 #;VA5<M8  
adjusted liabilities 经调整的负债；调整后的负债 v4vf}.L]  
adjusted loss 经调整的亏损；调整后的亏损 .K8w8X/3  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 S/A1RUt  
adjusted profit 经调整的利润；调整后的利润 EMvHFu   
adjusted surplus 经调整的盈余额；调整后的盈余额 {,$rkwW  
adjusted value 经调整的价值；调整后的价值 !7p}C-RZp  
adjustment 调整；修订；理算〔保险〕 z }4L=KR\v  
adjustment centre 调剂中心
;/O#4]2*  
adjustment lag 调整过程的时间差距；调整时差 }^ FulsC  
adjustment mechanism 调整机制 47By`Jh71  
adjustment of loss 亏损调整 ,^s0</ve  
adjustment process 调整过程；调整程序 m]Y;c_DO:  
adjustment range 调整幅度 5p"BD'^:  
administered exchange rate 受管制汇率 uXZg1F)