[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: J);1Tpm  
/uW6P3M  
A share Ａ股；甲类股份 hk}M'  
abatement of tax 减税；减扣免税额 |cWW5\/  
ABN AMRO Bank N.V. 荷兰银行 r_FW)Fu^  
above-the-line expenditure 线上项目支出；经常预算支出 W\N-~9UA  
above-the-line receipt 线上项目收入；经常预算收入 rTDx|pvYx  
ABSA Asia Limited 南非联合亚洲有限公司 T>kJB.V:oQ  
absolute change 绝对数值变更 }I;=IYrN  
absolute expenditure 实际开支 =Ky1v$<  
absolute guideline figure 绝对准则数字 xqmJPbA  
absolute interest 绝对权益 *ZK
fyn$+~  
absolute order of discharge 绝对破产解除令 @D[;$YEk  
absolute profit margin 绝对利润幅度 ^^3 >R`  
absolute value 实值；绝对值 =WJ*$j(  
absolutely vested interest 绝对既得权益 vh KA8vr  
absorbed cost 已吸收成本；已分摊成本 `(W V pP?  
absorption 吸收；分摊；合并 %DgU  
absorption rate 吸收率；摊配率；分摊率 ULjW589zb  
ACB Finance Limited 亚洲商业财务有限公司 xfos>|0N  
acceptable form of reciprocity 合理的互惠条件 frc>0\  
acceptable rate 适当利率；适当汇率 &nZ=w#_  
acceptance agreement 承兑协议 ,yAvLY5P  
acceptance for honour 参加承兑 GB^Ch YOb  
acceptor 承兑人；接受人；受票人 .F'Fk=N  
acceptor for honour 参加承兑人 Ju)2J?Xs5  
accident insurance 意外保险 31Zl"-<#-  
Accident Insurance Association of Hong Kong 香港意外保险公会 1,,o_e\nn3  
accident insurance scheme 意外保险计划 9);a0}*5  
accident year basis 意外年度基准 YOP=gvZq  
accommodation 通融；贷款 >6r&VZu*n  
accommodation bill 通融票据；空头票据 Pt";f  
accommodation party 汇票代发人 fVb&=%e  
account balance 帐户余额；帐户结余 UMx>n18;f9  
account book 帐簿 y9Yh%M(  
account collected in advance 预收款项 py P5^Qv  
account current book 往来帐簿
~WR6rc  
account of after-acquired property 事后取得的财产报告 xI}]q%V  
account of defaulter 拖欠帐目 /bfsC& 3  
account payable 应付帐款 Fg5>CppH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]*[S#Jk  
account receivable 应收帐款 4K[U*-\"  
account receivable report 应收帐款报表 _9\ayR>d  
account statement 结单；帐单；会计财务报表 S 7E :&E&  
account title 帐户名称；会计科目 JS!rZi  
accountant's report 会计师报告 S-.!BQ@RMZ  
Accountant's Report Rules 会计师报告规则 SZK~<@q5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &wK%p/?  
Accounting Arrangements 《会计安排》 kTc'k  
accounting basis 会计基础 *oZBv4Vh   
accounting by Official Receiver 破产管理署署长呈交的帐目 + :iNoDz  
Accounting Circular 《会计通告》 224I%x.,  
accounting class 会计类别 4SY]Q[  
accounting date 记帐日期；会计结算日期 i^Ep[3  
accounting for money 款项核算 ran Q_\  
Accounting Officer 会计主任 HMrS::  
accounting period 会计报告期；会计期 .OX.z~":y  
accounting policy 会计政策；会计方针 |1T2<ZT  
accounting practice 会计惯例 sW3-JA]  
accounting principle 会计准则 i7mT<w>?  
accounting record 会计记录 TP'EdzAT  
accounting report 会计报告 h+t{z"Ic=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |a3)U%rUEQ  
Accounting Society of China 中国会计学会 yZUB8erb.  
accounting statement 会计报表 1ncY"S/VO  
accounting system 会计制度；会计系统 <M7@JgC &  
accounting transaction 会计事项；帐务交易 Ia0.I " ,  
accounting treatment 会计处理 EoIP#Cnd1  
accounting year 会计年度 ,]y)Dy  
accretion 增值；添加 F>96]71 2  
accrual 应计项目；应累算数目 )O#>ONm^  
accrual basis 应计制；权责发生制 4F)z-<-b  
accrual basis accounting 应计制会计；权责发生制会计 m~(]\  
accrue 应累算；应计 |XLx6E2F  
accrued benefit 应累算利益 6EGh8H f  
accrued charges 应计费用 A^bg*t,  
accrued cumulative preference share dividend 应累算的累积优先股股息 V78QV3  
accrued expenses 应累算费用 D(@#Gd\Z@  
accrued interest payable 应付利息；应计未付利息 8QXxRD;0:  
accrued interest receivable 应收利息；应计未收利息 ,Hch->?Og  
accrued right 累算权益 TPvS+_<oL{  
accruing profit 应累算的利润 4WzB=C(f  
accumulated fiscal reserve 累积财政储备 0p*(<8D}  
accumulated profit 累积利润；滚存溢利 e~i ?E  
accumulated reserve 累积储备 ncu &<j}U  
accumulation of surplus income 累积收益盈余 M_Z*F!al<  
acquired assets 既得资产 bo0m/hVU  
acquisition 收购；购置；取得 l`[*b_ Xt  
acquisition cost 购置成本 Hh$x8ADf  
acquisition expenses 购置费用 ]lXTIej`dy  
acquisition of 100% interest 收购全部股权 CJ {?9z@$.  
acquisition of control 取得控制权 x6.an_W6  
acquisition of fixed assets 购置固定资产 Jc-0.^]E}  
acquisition of shell “买壳” Tsf Ood   
acquisition price 收购价 UqsVqi h(  
act of God 天灾 ,*bI0mFZ  
acting partner 执事合伙人 bJx{mq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (SkI9[1\@3  
active partner 积极参与的合伙人 : \:jIP  
active trading 交投活跃 t(\d;ybyx  
actual circulation 实际流通 |9?67-  
actual cost 实际成本 rgRh ySud  
actual expenditure 实际开支；实际支出 Hhx<k{B@7  
actual income 实际入息；实际收入；实际收益 dSS_^E[{  
actual market 现货市场 &b iBm  
actual price 现货价；实际价格 _$9<N5F.,o  
actual profit 实际利润 Q*^zphT  
actual quotation 实盘；实际价位；实际报价 o/CSIvz1  
actual year basis 按实际年度计算 gk>A  
actuals 实货 Hh(_sewo  
actuarial investigation 精算调查 ZgcA[P  
actuarial principle 精算原则 T]Vh]|_s  
actuarial report 精算师报告 38>8{Ma  
Actuarial Society of Hong Kong 香港精算学会 V+nqQ~pJ&  
actuarial valuation 精算师估值 I8Y[d$z  
actuary 精算师 kg
EGL]G>  
ad referendum agreement 暂定协议；有待覆核的协定 yCf*ts1  
ad valorem duty 从价税；按值征税 VWI|`O.w  
ad valorem duty system 从价税制 DCACj-f  
ad valorem fee 从价费 $83 TA><a  
ad valorem tariff 从价关税 F7E#x  
additional allowance 额外免税额 /E2
/ 3z  
additional amount for unexpired risk 未过期风险的额外款额 Y@c!\0e$  
additional assessable profit 补加应评税利润 ([qw#!;w;  
additional assessment 补加评税 @-NdgM<  
additional commitment 额外承担 2w$o;zz1  
additional commitment vote 额外承担拨款 JrQd7
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zF>| 9JU  
additional dependent parent allowance 供养父母额外免税额 &\F`M|c  
additional provision 额外拨款 `$JPF Z  
additional stamp duty 附加印花税 pa~ .[cBI  
additional tax 补加税罚款；补加税款 isLIfE>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &y;('w  
adjudged bankrupt 被裁定破产 yxf|Njo0  
adjudicated bankrupt 裁定破产人 J-:\^uP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y"<nx 3  
adjudication of bankruptcy 裁定破产；宣告破产 m;>HUTj  
adjudication of insolvency 裁定无力偿还债务 .8<bz4  
adjusted actual 经调整的实数；调整后的实数 ac6L3=u
\  
adjusted current assets 经调整的流动资产；调整后的流动资产 Q0Y0Zt,h  
adjusted figure 经调整的数字；调整后的数额 .,)NDG4Q  
adjusted liabilities 经调整的负债；调整后的负债 qSlC@@.>  
adjusted loss 经调整的亏损；调整后的亏损 nr
Jl>H  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ? DWF7{1  
adjusted profit 经调整的利润；调整后的利润 u.ffZ]\7l  
adjusted surplus 经调整的盈余额；调整后的盈余额 n-be8p)-  
adjusted value 经调整的价值；调整后的价值 I8d#AVF2  
adjustment 调整；修订；理算〔保险〕 4yV}4f$q  
adjustment centre 调剂中心 f]tc$`vb  
adjustment lag 调整过程的时间差距；调整时差 <S:SIaf0  
adjustment mechanism 调整机制 zF[kb%o  
adjustment of loss 亏损调整 +?5nkhH  
adjustment process 调整过程；调整程序 gI~Ru8  
adjustment range 调整幅度 B<SuNbR  
administered exchange rate 受管制汇率 I dgha9K