[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: =khjD[muC  
9?D7"P+  
A share Ａ股；甲类股份 mXc/sh")X  
abatement of tax 减税；减扣免税额 *B }vYX  
ABN AMRO Bank N.V. 荷兰银行 'G(N,vu[@  
above-the-line expenditure 线上项目支出；经常预算支出 :&yRvu  
above-the-line receipt 线上项目收入；经常预算收入 ]+0 -$t7Y  
ABSA Asia Limited 南非联合亚洲有限公司 e"r'z n  
absolute change 绝对数值变更 v ;MI*!E  
absolute expenditure 实际开支 OpxVy _5,  
absolute guideline figure 绝对准则数字 3+A 0O%0*  
absolute interest 绝对权益 NJqALm!(  
absolute order of discharge 绝对破产解除令 Y@eHp-[  
absolute profit margin 绝对利润幅度 {DNc7G  
absolute value 实值；绝对值 zQ{ Q>"-  
absolutely vested interest 绝对既得权益 ZfT%EPoZ:  
absorbed cost 已吸收成本；已分摊成本 } Q1$v~  
absorption 吸收；分摊；合并 "EEE09~l\  
absorption rate 吸收率；摊配率；分摊率 qjR;c& qR  
ACB Finance Limited 亚洲商业财务有限公司 I-/PzL<W P  
acceptable form of reciprocity 合理的互惠条件 0IDHoNaT<  
acceptable rate 适当利率；适当汇率 /<:9NP'^  
acceptance agreement 承兑协议 BCUw"R#
 
acceptance for honour 参加承兑 gp-wlu4  
acceptor 承兑人；接受人；受票人 6./&l9{h+  
acceptor for honour 参加承兑人 4L!{U@'  
accident insurance 意外保险 6FEtq,;0w  
Accident Insurance Association of Hong Kong 香港意外保险公会 7]e]Y>wZap  
accident insurance scheme 意外保险计划 )\mklM9Z  
accident year basis 意外年度基准 W\eB   
accommodation 通融；贷款 rA=F:N 2  
accommodation bill 通融票据；空头票据 Jq6p5jr"  
accommodation party 汇票代发人 9}}D -&Mc  
account balance 帐户余额；帐户结余 f~Kl n
^  
account book 帐簿 ls*^3^O  
account collected in advance 预收款项 d,<ctd  
account current book 往来帐簿
5\|[)~b  
account of after-acquired property 事后取得的财产报告 }QJE9;<e  
account of defaulter 拖欠帐目 d1 y(Jt  
account payable 应付帐款 d0-}Xl  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Yf{s0Z  
account receivable 应收帐款 Ce5 }+A}  
account receivable report 应收帐款报表 X0vkdNgW  
account statement 结单；帐单；会计财务报表 ?\vJ8H[bD  
account title 帐户名称；会计科目 ?'T>/<(  
accountant's report 会计师报告 1&jX~'  
Accountant's Report Rules 会计师报告规则 R63"j\0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^[zF_df  
Accounting Arrangements 《会计安排》 B|extWwu  
accounting basis 会计基础 "#4PU5.  
accounting by Official Receiver 破产管理署署长呈交的帐目 O')Ivm,E  
Accounting Circular 《会计通告》 0w+hf3K+:  
accounting class 会计类别 {+C>^b  
accounting date 记帐日期；会计结算日期 |{9"n<JW  
accounting for money 款项核算 T$}<So|  
Accounting Officer 会计主任 U +mx@C_  
accounting period 会计报告期；会计期 d
Dpe$N  
accounting policy 会计政策；会计方针 <S\S @3  
accounting practice 会计惯例 Nm,vE7M  
accounting principle 会计准则 %J|EDf,M  
accounting record 会计记录 y|MW-|0=!  
accounting report 会计报告 W 8E<
P y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gVG :z_6  
Accounting Society of China 中国会计学会 %{}Jr`
 
accounting statement 会计报表 hJd#Gc~*M  
accounting system 会计制度；会计系统 sXhtn'<v  
accounting transaction 会计事项；帐务交易 3I"&Qp%2  
accounting treatment 会计处理 -CL
7^  
accounting year 会计年度 >Y2Rr9  
accretion 增值；添加 tkuN$Jl  
accrual 应计项目；应累算数目 gpw(j0 /Fs  
accrual basis 应计制；权责发生制 ie$=3nZJ}  
accrual basis accounting 应计制会计；权责发生制会计 (9cIU2e  
accrue 应累算；应计 t#P)KcWOt  
accrued benefit 应累算利益 x7NxHTL  
accrued charges 应计费用  bM-Y4[  
accrued cumulative preference share dividend 应累算的累积优先股股息 '|]zBpz  
accrued expenses 应累算费用 K/%aoTO}  
accrued interest payable 应付利息；应计未付利息 {g @ *jo&  
accrued interest receivable 应收利息；应计未收利息 1/&j'B  
accrued right 累算权益 *:&fw'vd,  
accruing profit 应累算的利润 CiMy_`H  
accumulated fiscal reserve 累积财政储备 sL\|y38'  
accumulated profit 累积利润；滚存溢利 +i)1 jX<  
accumulated reserve 累积储备 2}}~\C}o+  
accumulation of surplus income 累积收益盈余 LG,RF:
 
acquired assets 既得资产 7PisX!c,h  
acquisition 收购；购置；取得 Mb<KZ_wYOX  
acquisition cost 购置成本 f ~Fus  
acquisition expenses 购置费用 LZoth+:  
acquisition of 100% interest 收购全部股权 (O<lVz@8  
acquisition of control 取得控制权 }XXE hO O  
acquisition of fixed assets 购置固定资产 u@
gYEx}  
acquisition of shell “买壳” 0c3G_I=  
acquisition price 收购价 _8S).*  
act of God 天灾 %hTe%(e  
acting partner 执事合伙人 SA/0Z=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <=7p~ i5  
active partner 积极参与的合伙人 <v2R6cj5  
active trading 交投活跃 ZDVaKDqZ_  
actual circulation 实际流通 RMv
lA'c  
actual cost 实际成本 mYy3KqYu  
actual expenditure 实际开支；实际支出 ;ib~c,  
actual income 实际入息；实际收入；实际收益 #Kh`ATme  
actual market 现货市场 PkVXn  
actual price 现货价；实际价格 BFE o:!'F  
actual profit 实际利润 P{qn@:  
actual quotation 实盘；实际价位；实际报价 |QzPY8B9O  
actual year basis 按实际年度计算 Yb6\+}th  
actuals 实货 b#y}VY)?  
actuarial investigation 精算调查 RV($G8U  
actuarial principle 精算原则 6Edqg
 
actuarial report 精算师报告 >eEf|tKO  
Actuarial Society of Hong Kong 香港精算学会 R-h7c!ko  
actuarial valuation 精算师估值 3$kZu  
actuary 精算师 ##n\9ipD  
ad referendum agreement 暂定协议；有待覆核的协定 6XG+YIG6w  
ad valorem duty 从价税；按值征税 R1wdQ8q  
ad valorem duty system 从价税制 d@l;dos),  
ad valorem fee 从价费 _rR.Y3N  
ad valorem tariff 从价关税 ZU@V]+ww  
additional allowance 额外免税额 @
=,J 6  
additional amount for unexpired risk 未过期风险的额外款额 UG!&n@R  
additional assessable profit 补加应评税利润 Ec[:6}  
additional assessment 补加评税 (*;u{m=  
additional commitment 额外承担 9rid98~d  
additional commitment vote 额外承担拨款 WkO .  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zCQv:.0L  
additional dependent parent allowance 供养父母额外免税额 '+eP%Y[W%  
additional provision 额外拨款  o j^U  
additional stamp duty 附加印花税 j=gbUXv/  
additional tax 补加税罚款；补加税款 +X?jf. 4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 b,@:eVQ7  
adjudged bankrupt 被裁定破产 I&vB\A  
adjudicated bankrupt 裁定破产人 y~dW=zO  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O:U@m@7  
adjudication of bankruptcy 裁定破产；宣告破产 3gM{lS}h#  
adjudication of insolvency 裁定无力偿还债务 2cDC6rul  
adjusted actual 经调整的实数；调整后的实数  81n%2G  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~q4y'dBy*  
adjusted figure 经调整的数字；调整后的数额 ydFY<Mb(o  
adjusted liabilities 经调整的负债；调整后的负债 !uZ+r%  
adjusted loss 经调整的亏损；调整后的亏损
8jZYy!  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 IX>|bA;  
adjusted profit 经调整的利润；调整后的利润 kQb0pfYs  
adjusted surplus 经调整的盈余额；调整后的盈余额 eGE%c1H9a  
adjusted value 经调整的价值；调整后的价值 |'J3"am'  
adjustment 调整；修订；理算〔保险〕 q"cFw${  
adjustment centre 调剂中心 p!691LI  
adjustment lag 调整过程的时间差距；调整时差 cn#a/Hx  
adjustment mechanism 调整机制 p<+]+,|\~:  
adjustment of loss 亏损调整 e}?t[aK4#  
adjustment process 调整过程；调整程序 q+DH2&E'  
adjustment range 调整幅度 G]SE A  
administered exchange rate 受管制汇率 hw7_8pAbh