[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: DwM)r7<Ex  
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A share Ａ股；甲类股份 ux=w!y;}  
abatement of tax 减税；减扣免税额 !S$:*5=&  
ABN AMRO Bank N.V. 荷兰银行 NxkGOAOE  
above-the-line expenditure 线上项目支出；经常预算支出 .T}Wdng  
above-the-line receipt 线上项目收入；经常预算收入 _~'=C#XI)  
ABSA Asia Limited 南非联合亚洲有限公司 J9\Cm!H  
absolute change 绝对数值变更 GB23\
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absolute expenditure 实际开支 bZ dNi
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absolute guideline figure 绝对准则数字 "Bh}}!13  
absolute interest 绝对权益 Yk'XGr )  
absolute order of discharge 绝对破产解除令 6/
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absolute profit margin 绝对利润幅度 mUNn%E:7@{  
absolute value 实值；绝对值 .N,bIQnj  
absolutely vested interest 绝对既得权益 Xc=Y  
absorbed cost 已吸收成本；已分摊成本 oI?3<M^  
absorption 吸收；分摊；合并 EuEZ D+  
absorption rate 吸收率；摊配率；分摊率 Uf1!qP/H?  
ACB Finance Limited 亚洲商业财务有限公司 ^P[e1?SZG  
acceptable form of reciprocity 合理的互惠条件 hwPw]Ln/  
acceptable rate 适当利率；适当汇率 r)Ma3FL0;  
acceptance agreement 承兑协议 3(="YbZ  
acceptance for honour 参加承兑 e6`Jbu+J<f  
acceptor 承兑人；接受人；受票人 =J18eH!]  
acceptor for honour 参加承兑人 E@z<:pG{  
accident insurance 意外保险 C(eTR1  
Accident Insurance Association of Hong Kong 香港意外保险公会 {AhthR%(1  
accident insurance scheme 意外保险计划 `68@+|#  
accident year basis 意外年度基准 J!AgBF N4  
accommodation 通融；贷款 BnX0G1|#  
accommodation bill 通融票据；空头票据 T]^62(So  
accommodation party 汇票代发人 nXaC3W:"  
account balance 帐户余额；帐户结余 IQAZuN"<  
account book 帐簿 .8 2P(}h  
account collected in advance 预收款项 ]{sU&GqBLe  
account current book 往来帐簿 1rNzJ;'  
account of after-acquired property 事后取得的财产报告 |T<_5Ik  
account of defaulter 拖欠帐目 [meO[otb  
account payable 应付帐款 o8 IL$:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 S ){)Z  
account receivable 应收帐款 0%3 2=k7O[  
account receivable report 应收帐款报表 hXcyoZ8  
account statement 结单；帐单；会计财务报表 .ODU
 
account title 帐户名称；会计科目 sG(~^hJ_  
accountant's report 会计师报告 IDad9 Bx  
Accountant's Report Rules 会计师报告规则 Wjo[ENHM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7z%L*z8V  
Accounting Arrangements 《会计安排》 ADz ^\  
accounting basis 会计基础 
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accounting by Official Receiver 破产管理署署长呈交的帐目
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Accounting Circular 《会计通告》 `jDTzhO~  
accounting class 会计类别 m~w[~flgZ  
accounting date 记帐日期；会计结算日期 I )~GZ  
accounting for money 款项核算 !`M,XSp(  
Accounting Officer 会计主任 U2ohHJ``  
accounting period 会计报告期；会计期 N&.H|5  
accounting policy 会计政策；会计方针 Bm:98? [  
accounting practice 会计惯例 kS%Ydy#:'  
accounting principle 会计准则 GiJ *Wp  
accounting record 会计记录 L\37xJo  
accounting report 会计报告 T tfo^ksw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xI{)6t$`  
Accounting Society of China 中国会计学会 J9..P&c\  
accounting statement 会计报表 ^8]NxV@l  
accounting system 会计制度；会计系统 v|Pv 03%?7  
accounting transaction 会计事项；帐务交易 ! :Y:pu0  
accounting treatment 会计处理 {IjF+@I  
accounting year 会计年度 l?\jB\,  
accretion 增值；添加 PoHg,n]  
accrual 应计项目；应累算数目 _Ym]Mj' ln  
accrual basis 应计制；权责发生制 R &n Pj~  
accrual basis accounting 应计制会计；权责发生制会计 ?Lx24*5%  
accrue 应累算；应计 kAKK bmE
 
accrued benefit 应累算利益 KsddA  
accrued charges 应计费用 _H9 MwJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 "0$a)4]  
accrued expenses 应累算费用 @tF\p  
accrued interest payable 应付利息；应计未付利息 m1j*mtu  
accrued interest receivable 应收利息；应计未收利息 fIM,lt  
accrued right 累算权益 [ieI;OG;  
accruing profit 应累算的利润 #F:p-nOq  
accumulated fiscal reserve 累积财政储备
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accumulated profit 累积利润；滚存溢利 %9 SJ E  
accumulated reserve 累积储备 3_C|z,\:  
accumulation of surplus income 累积收益盈余 &]Q@7Nl7:l  
acquired assets 既得资产 ['b}QW@Fx  
acquisition 收购；购置；取得 CYt?,qk-r  
acquisition cost 购置成本 >R|/M`<ph  
acquisition expenses 购置费用 B=U 3  
acquisition of 100% interest 收购全部股权 C2.HMgL  
acquisition of control 取得控制权 :Oy%a'w   
acquisition of fixed assets 购置固定资产 adlV!k7RG  
acquisition of shell “买壳” LmRy1T,act  
acquisition price 收购价 [RS|gem`  
act of God 天灾 T!uM+6|Y  
acting partner 执事合伙人 mR!1DQ.\<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c& <Fr[AK  
active partner 积极参与的合伙人 X enE^e+9  
active trading 交投活跃 *=) cQeJ  
actual circulation 实际流通 cv8L-Z>x.=  
actual cost 实际成本 k3~}7]O)  
actual expenditure 实际开支；实际支出 3\AU 72-  
actual income 实际入息；实际收入；实际收益 $5>e  
actual market 现货市场 8bxfj<O,  
actual price 现货价；实际价格 ~cWAl,(B<F  
actual profit 实际利润 :{{F *FM;  
actual quotation 实盘；实际价位；实际报价 o5d%w-'  
actual year basis 按实际年度计算 4"GR] X  
actuals 实货 X3(tuqmi  
actuarial investigation 精算调查 |U~<3.:m:  
actuarial principle 精算原则 u\a#{G;Z  
actuarial report 精算师报告 + 2(I1  
Actuarial Society of Hong Kong 香港精算学会 (XVw"m/ye  
actuarial valuation 精算师估值 0*VWzH   
actuary 精算师 ih)zG  
ad referendum agreement 暂定协议；有待覆核的协定 [<7@{ ;r  
ad valorem duty 从价税；按值征税 "33Fv9C#bK  
ad valorem duty system 从价税制 bw(a6qKK  
ad valorem fee 从价费 ><RpEnWZ<  
ad valorem tariff 从价关税 ^/uA?h:]\  
additional allowance 额外免税额 8Pfb~&X^Ws  
additional amount for unexpired risk 未过期风险的额外款额 &\#sI9  
additional assessable profit 补加应评税利润 ^/)^7\@  
additional assessment 补加评税 >q#rw  
additional commitment 额外承担 -] LY,M  
additional commitment vote 额外承担拨款 4hO!\5-w:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v5/~-uRL%  
additional dependent parent allowance 供养父母额外免税额 0\H\lKcK  
additional provision 额外拨款 EH$1fv E  
additional stamp duty 附加印花税 QFE:tBHe  
additional tax 补加税罚款；补加税款 i=ea ?eT`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .I$qCb|FP  
adjudged bankrupt 被裁定破产 F7 5#*  
adjudicated bankrupt 裁定破产人 >c1!p]&V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 NYt&@Z}]  
adjudication of bankruptcy 裁定破产；宣告破产 >/g#lS 5  
adjudication of insolvency 裁定无力偿还债务 P !AEf#1  
adjusted actual 经调整的实数；调整后的实数 B+Rm>^CBm  
adjusted current assets 经调整的流动资产；调整后的流动资产 k\wW##=v  
adjusted figure 经调整的数字；调整后的数额 f}aL-N~  
adjusted liabilities 经调整的负债；调整后的负债 oin$-i|Xp!  
adjusted loss 经调整的亏损；调整后的亏损 ?iPC*  
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 Q8C_9r/:N>  
adjusted profit 经调整的利润；调整后的利润 |"?M1*g  
adjusted surplus 经调整的盈余额；调整后的盈余额 X]'{(?Ch  
adjusted value 经调整的价值；调整后的价值 b $'FvZbk  
adjustment 调整；修订；理算〔保险〕 7zA'ri3w  
adjustment centre 调剂中心 5BWH-2HsB  
adjustment lag 调整过程的时间差距；调整时差 00'%EYO  
adjustment mechanism 调整机制 ;QWIsVz  
adjustment of loss 亏损调整 2n3W=dF  
adjustment process 调整过程；调整程序 U [*FCD!~  
adjustment range 调整幅度 N<|@y mi  
administered exchange rate 受管制汇率 }
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