[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: !BEOeq@2.  
1|w,Z+/  
A share Ａ股；甲类股份 l``1^&K  
abatement of tax 减税；减扣免税额 ):78GVp  
ABN AMRO Bank N.V. 荷兰银行 3r em"M  
above-the-line expenditure 线上项目支出；经常预算支出 d L%
E0o  
above-the-line receipt 线上项目收入；经常预算收入 , m|9L{  
ABSA Asia Limited 南非联合亚洲有限公司 |V9%@ Y?  
absolute change 绝对数值变更 8VcAtrx_  
absolute expenditure 实际开支 `A <
yDy  
absolute guideline figure 绝对准则数字 lO $M6l  
absolute interest 绝对权益 K=5_jE^e  
absolute order of discharge 绝对破产解除令 a`pY&xq::  
absolute profit margin 绝对利润幅度 pjj 5  
absolute value 实值；绝对值 E2*"~gL^,  
absolutely vested interest 绝对既得权益 N2&aU?`e  
absorbed cost 已吸收成本；已分摊成本 3}:pD]`h  
absorption 吸收；分摊；合并 g&0GO:F`  
absorption rate 吸收率；摊配率；分摊率 GPx S .&  
ACB Finance Limited 亚洲商业财务有限公司 lIjHd#q-C  
acceptable form of reciprocity 合理的互惠条件 CJKH"'u3^  
acceptable rate 适当利率；适当汇率 /#G"'U/  
acceptance agreement 承兑协议 oZCi_g 5i  
acceptance for honour 参加承兑 jZ 
D\u%  
acceptor 承兑人；接受人；受票人 sf*SxdoZU  
acceptor for honour 参加承兑人 $PS5xD~@  
accident insurance 意外保险 NuO
>zAu  
Accident Insurance Association of Hong Kong 香港意外保险公会 T (2,iG8  
accident insurance scheme 意外保险计划 peqFa._W  
accident year basis 意外年度基准 Ee|+uQ981>  
accommodation 通融；贷款 _Mt:^H}Sy  
accommodation bill 通融票据；空头票据 h5F'eur  
accommodation party 汇票代发人 jATU b-  
account balance 帐户余额；帐户结余 tiE+x|Ju"  
account book 帐簿 w|nVK9.  
account collected in advance 预收款项 @J<B^_+Se  
account current book 往来帐簿 O[L8(+Sn  
account of after-acquired property 事后取得的财产报告 n&C9f9S  
account of defaulter 拖欠帐目 &yA<R::o  
account payable 应付帐款 a+~o: 5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2mlE;.}8  
account receivable 应收帐款 Ro1' L1:  
account receivable report 应收帐款报表 Zj7XmkL  
account statement 结单；帐单；会计财务报表 qBNiuV;*  
account title 帐户名称；会计科目 ai`:HhE  
accountant's report 会计师报告 GO)rpk9  
Accountant's Report Rules 会计师报告规则 )(L&+
DDy  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KncoIw  
Accounting Arrangements 《会计安排》 t!u* 6W|@  
accounting basis 会计基础 .FXQ,7mZ-  
accounting by Official Receiver 破产管理署署长呈交的帐目 UUU^Y
T \  
Accounting Circular 《会计通告》 "G,*Z0V5  
accounting class 会计类别 0 j.Sb2  
accounting date 记帐日期；会计结算日期 1I+5  
accounting for money 款项核算 _(z"l"l=$  
Accounting Officer 会计主任 c Y"^3Ot%^  
accounting period 会计报告期；会计期 #] GM#.  
accounting policy 会计政策；会计方针 Y@4vQm+  
accounting practice 会计惯例 ]Cz16e&=2  
accounting principle 会计准则 a 2rv4d=  
accounting record 会计记录 _N:h&uw  
accounting report 会计报告 l46F3C|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 kxmS  
Accounting Society of China 中国会计学会 L,D>E  
accounting statement 会计报表 OWjZ)f/  
accounting system 会计制度；会计系统

p_AV3   
accounting transaction 会计事项；帐务交易 )g --=w3  
accounting treatment 会计处理 }6bLukv  
accounting year 会计年度 CbHNb~  
accretion 增值；添加 1%@~J\qF  
accrual 应计项目；应累算数目 @iRVY|t/  
accrual basis 应计制；权责发生制 `SwnKg  
accrual basis accounting 应计制会计；权责发生制会计 %pp+V1FH  
accrue 应累算；应计 fA8
+SaXW%  
accrued benefit 应累算利益 jwq"B$ap  
accrued charges 应计费用 biG9?  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,![=_d  
accrued expenses 应累算费用 JB(;[#'~  
accrued interest payable 应付利息；应计未付利息 $;CC lzw  
accrued interest receivable 应收利息；应计未收利息 bevT`D  
accrued right 累算权益 itF+6wv~  
accruing profit 应累算的利润 _5T7A><q<  
accumulated fiscal reserve 累积财政储备 WNb$2q=  
accumulated profit 累积利润；滚存溢利 cMl

%)j-  
accumulated reserve 累积储备 qj6`nbZ{va  
accumulation of surplus income 累积收益盈余 Xu_<4  
acquired assets 既得资产 8[C6LG  
acquisition 收购；购置；取得 6\ 3k0z  
acquisition cost 购置成本 2jW>uk 4/i  
acquisition expenses 购置费用 rxK0<pWJhx  
acquisition of 100% interest 收购全部股权 I5L7BTe  
acquisition of control 取得控制权 ~&}O|B()  
acquisition of fixed assets 购置固定资产 gHx-m2N
 
acquisition of shell “买壳” [tzSr=,Cg  
acquisition price 收购价 jEsTw_  
act of God 天灾 _")h %)f  
acting partner 执事合伙人 v
VYduvw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #& wgsGV8C  
active partner 积极参与的合伙人 a+/|O*>#  
active trading 交投活跃 doc  
actual circulation 实际流通 qYiAwK$  
actual cost 实际成本 !7)ID7d  
actual expenditure 实际开支；实际支出 Y/0O9}hf  
actual income 实际入息；实际收入；实际收益 k
Ml<
 
actual market 现货市场 GX)QIe~;qJ  
actual price 现货价；实际价格 RC(D=6+[C  
actual profit 实际利润 U_- K6:tr  
actual quotation 实盘；实际价位；实际报价 <~M9nz(<  
actual year basis 按实际年度计算 @6q$Zg/  
actuals 实货 CLfb`rF  
actuarial investigation 精算调查 Yd;r8rN  
actuarial principle 精算原则 udGGDH  
actuarial report 精算师报告 %h"< IA S.  
Actuarial Society of Hong Kong 香港精算学会 n ;5?^Un%  
actuarial valuation 精算师估值 j#,M@CE  
actuary 精算师 ~Ls I<
z  
ad referendum agreement 暂定协议；有待覆核的协定 {,FeNf46  
ad valorem duty 从价税；按值征税 0NtsFPO  
ad valorem duty system 从价税制 o'7ju~0L  
ad valorem fee 从价费 [\9
(@Bx  
ad valorem tariff 从价关税 ]zU<=b@  
additional allowance 额外免税额 A9UaLSe  
additional amount for unexpired risk 未过期风险的额外款额 iwJ-<v_:h  
additional assessable profit 补加应评税利润 )m8>w6"  
additional assessment 补加评税 pMp9O/u%  
additional commitment 额外承担 2U'JzE^Do  
additional commitment vote 额外承担拨款 &H1D!N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -0SuREn  
additional dependent parent allowance 供养父母额外免税额 1vs>2` DLa  
additional provision 额外拨款 +Nbk\%  
additional stamp duty 附加印花税 o:DBOpS  
additional tax 补加税罚款；补加税款 Z034wn\N  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 
%]0U60  
adjudged bankrupt 被裁定破产 0a6@HwO  
adjudicated bankrupt 裁定破产人 "tB"j9Jb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 z%3"d0  
adjudication of bankruptcy 裁定破产；宣告破产 J+
ZdZa}Ob  
adjudication of insolvency 裁定无力偿还债务 Q(5:~**I  
adjusted actual 经调整的实数；调整后的实数 |akC  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^Pg YP  
adjusted figure 经调整的数字；调整后的数额 fC GDL6E  
adjusted liabilities 经调整的负债；调整后的负债 G\N"rG=  
adjusted loss 经调整的亏损；调整后的亏损 XjZao<?u  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ]a!; `m$  
adjusted profit 经调整的利润；调整后的利润 tW.>D;8  
adjusted surplus 经调整的盈余额；调整后的盈余额 5rA !VES T  
adjusted value 经调整的价值；调整后的价值 5m USh3  
adjustment 调整；修订；理算〔保险〕 d<GG(  
adjustment centre 调剂中心 *DCNu{6  
adjustment lag 调整过程的时间差距；调整时差 a]
Da`$T  
adjustment mechanism 调整机制
oB06{/6  
adjustment of loss 亏损调整 [G[{l$Eit  
adjustment process 调整过程；调整程序 ICCCCG*[  
adjustment range 调整幅度 f9
3rY<  
administered exchange rate 受管制汇率 <fsn2[V:B%