[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: | VDV<g5h  
f(7GX3?  
A share Ａ股；甲类股份 IEvdV6{K  
abatement of tax 减税；减扣免税额 bi;1s'Y<D  
ABN AMRO Bank N.V. 荷兰银行 "tpSg  
above-the-line expenditure 线上项目支出；经常预算支出 ht}wEvv  
above-the-line receipt 线上项目收入；经常预算收入 h2J x]FJ  
ABSA Asia Limited 南非联合亚洲有限公司 hehFEyx  
absolute change 绝对数值变更 jmW7)jT8:  
absolute expenditure 实际开支 0+b1vhQ  
absolute guideline figure 绝对准则数字 K!l5coM  
absolute interest 绝对权益 lsNd_7k  
absolute order of discharge 绝对破产解除令 C$)onk  
absolute profit margin 绝对利润幅度 Pj%|\kbNs  
absolute value 实值；绝对值 uWE^hz"  
absolutely vested interest 绝对既得权益 Dv`c<+q(#  
absorbed cost 已吸收成本；已分摊成本 \xoP)Ub>  
absorption 吸收；分摊；合并 &b& ,  
absorption rate 吸收率；摊配率；分摊率 hP&Bt  
ACB Finance Limited 亚洲商业财务有限公司 }*"p?L^p{  
acceptable form of reciprocity 合理的互惠条件 "g8M
0[7e3  
acceptable rate 适当利率；适当汇率 qJUK_6|3  
acceptance agreement 承兑协议 @U
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acceptance for honour 参加承兑 -z(+//K:#  
acceptor 承兑人；接受人；受票人 -A!%*9Z  
acceptor for honour 参加承兑人 ~W]TD@w  
accident insurance 意外保险 3sZ\0P}   
Accident Insurance Association of Hong Kong 香港意外保险公会 $PHvA6D  
accident insurance scheme 意外保险计划 k"w"hg&e  
accident year basis 意外年度基准 `*KHSA  
accommodation 通融；贷款 u> 7=AlWF-  
accommodation bill 通融票据；空头票据 =odFmF  
accommodation party 汇票代发人 *-p}z@8  
account balance 帐户余额；帐户结余 >[*qf9$  
account book 帐簿 &@YmA1Yu)E  
account collected in advance 预收款项 x-3\Ls[I  
account current book 往来帐簿 !%0 *z  
account of after-acquired property 事后取得的财产报告 L*JjG
sTH  
account of defaulter 拖欠帐目 lHX72s|V  
account payable 应付帐款 i~J'%a<Qp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q]>.b%s[  
account receivable 应收帐款 )K
   
account receivable report 应收帐款报表 I,8Er2;)  
account statement 结单；帐单；会计财务报表 cExS7~*  
account title 帐户名称；会计科目 Th%Sjgsn
 
accountant's report 会计师报告 \)|hogI|f  
Accountant's Report Rules 会计师报告规则 T nm.A?  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0lR5<^B  
Accounting Arrangements 《会计安排》 ^y%T~dLkp'  
accounting basis 会计基础 }vM(
"v|M  
accounting by Official Receiver 破产管理署署长呈交的帐目 J/*`7Pd  
Accounting Circular 《会计通告》 c0u^zH<  
accounting class 会计类别 G'A R`"F  
accounting date 记帐日期；会计结算日期 0"bcdG<}  
accounting for money 款项核算 ?5 7Sk+  
Accounting Officer 会计主任 %bfQ$a:  
accounting period 会计报告期；会计期 K(Bf2Mfq  
accounting policy 会计政策；会计方针 ixD)VcD-f  
accounting practice 会计惯例 'Qe;vZ31K  
accounting principle 会计准则 n7-6- #  
accounting record 会计记录 [IhYh<i  
accounting report 会计报告 Y0-n\|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p.?rey<%  
Accounting Society of China 中国会计学会 B&uz;L3  
accounting statement 会计报表 S|`o]?nc>  
accounting system 会计制度；会计系统 R*2E/8Ia  
accounting transaction 会计事项；帐务交易 [HZv8HU|  
accounting treatment 会计处理 .0]<k,JZZ  
accounting year 会计年度 k+pr \d~  
accretion 增值；添加 c\ lkD-\  
accrual 应计项目；应累算数目 N//KPh  
accrual basis 应计制；权责发生制 ,nDaqQ-C!!  
accrual basis accounting 应计制会计；权责发生制会计 #4 pB

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accrue 应累算；应计 SI-Ops~e  
accrued benefit 应累算利益 R/z=p_6p7`  
accrued charges 应计费用 @6 T/Tdz  
accrued cumulative preference share dividend 应累算的累积优先股股息 kpN)zxfk  
accrued expenses 应累算费用 :G%61x&=Zc  
accrued interest payable 应付利息；应计未付利息 }Kbb4]t|"  
accrued interest receivable 应收利息；应计未收利息 q5)O%l!  
accrued right 累算权益 5]Y?m'  
accruing profit 应累算的利润 ^3L0w
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accumulated fiscal reserve 累积财政储备 7E~;xn;  
accumulated profit 累积利润；滚存溢利 N5b!.B x-w  
accumulated reserve 累积储备 %Y*Ndt4  
accumulation of surplus income 累积收益盈余 ]-/VH
h  
acquired assets 既得资产 HRf Yl,S,  
acquisition 收购；购置；取得 2a Q[zK  
acquisition cost 购置成本 (0_2sfS  
acquisition expenses 购置费用 a HR"n|7{  
acquisition of 100% interest 收购全部股权 + @s"zp;F  
acquisition of control 取得控制权 E#N|wq  
acquisition of fixed assets 购置固定资产 I(BQ34q  
acquisition of shell “买壳” 338k?nHxv  
acquisition price 收购价 e h?zNu2=  
act of God 天灾 1NA.nw.  
acting partner 执事合伙人 N64dO[ op  
active market 买卖活跃的市场；交投畅旺的市场；旺市 x-&@wMqkc  
active partner 积极参与的合伙人 'kO!^6=4M  
active trading 交投活跃 lchPpm9  
actual circulation 实际流通 sN01rtB(UT  
actual cost 实际成本 *mvlb (' &  
actual expenditure 实际开支；实际支出 t=W}SH  
actual income 实际入息；实际收入；实际收益 57']#j#"hj  
actual market 现货市场 [j/9neaye  
actual price 现货价；实际价格 &(l9?EVq1  
actual profit 实际利润 0[?Xxk}s0  
actual quotation 实盘；实际价位；实际报价 A@{PZ   
actual year basis 按实际年度计算 _5Ct]vy  
actuals 实货 R|87%&6']
 
actuarial investigation 精算调查 *d4eK+U$5  
actuarial principle 精算原则 SbrecZ  
actuarial report 精算师报告 7}5JDG
 
Actuarial Society of Hong Kong 香港精算学会 Iom'Y@x  
actuarial valuation 精算师估值 Ig0VW) @  
actuary 精算师 = x)-u8P  
ad referendum agreement 暂定协议；有待覆核的协定 PmEsN&YP]  
ad valorem duty 从价税；按值征税 Zw S F^  
ad valorem duty system 从价税制 O`t&ldU  
ad valorem fee 从价费 l L@XM2"  
ad valorem tariff 从价关税 C7ScS"~  
additional allowance 额外免税额 eiaF
aYe\  
additional amount for unexpired risk 未过期风险的额外款额 .~~T\rmI  
additional assessable profit 补加应评税利润 1JG'%8}#8  
additional assessment 补加评税 O^duZ*
b  
additional commitment 额外承担 nV/G8SeI  
additional commitment vote 额外承担拨款 6HWE~`ok6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 nBSYsp{  
additional dependent parent allowance 供养父母额外免税额 j@3Q;F0ba  
additional provision 额外拨款 h(u8&MHx  
additional stamp duty 附加印花税 u.m[u)HQ  
additional tax 补加税罚款；补加税款 Zaf:fsj>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .2Elr( &*h  
adjudged bankrupt 被裁定破产 yEoF4bt  
adjudicated bankrupt 裁定破产人 >rmqBDKaQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >7T'OC  
adjudication of bankruptcy 裁定破产；宣告破产 k|PN0&J  
adjudication of insolvency 裁定无力偿还债务 paE[rS\  
adjusted actual 经调整的实数；调整后的实数 Ee%%d  
adjusted current assets 经调整的流动资产；调整后的流动资产 U@)eTHv}6  
adjusted figure 经调整的数字；调整后的数额 V1`o%;j  
adjusted liabilities 经调整的负债；调整后的负债 :v&$o'Sak  
adjusted loss 经调整的亏损；调整后的亏损 o&)8o5  
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 ?(F6#"
/E  
adjusted profit 经调整的利润；调整后的利润 MK
D
1V8i  
adjusted surplus 经调整的盈余额；调整后的盈余额 )e=D(qd  
adjusted value 经调整的价值；调整后的价值 NgGp  
adjustment 调整；修订；理算〔保险〕 BLf>_bUk  
adjustment centre 调剂中心 nuMD!qu!nZ  
adjustment lag 调整过程的时间差距；调整时差 Vl=l?A8  
adjustment mechanism 调整机制 vm7z,Ff N  
adjustment of loss 亏损调整 PQSP &  
adjustment process 调整过程；调整程序 n& qg;TT  
adjustment range 调整幅度 }9#r0Vja  
administered exchange rate 受管制汇率 b)5uf'?-