[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: 6 9Cxh  
wKN9H T  
A share Ａ股；甲类股份 6lGL.m'Ra  
abatement of tax 减税；减扣免税额 gYZgo  
ABN AMRO Bank N.V. 荷兰银行 hV%l}6yS&  
above-the-line expenditure 线上项目支出；经常预算支出 {rDZKy^f  
above-the-line receipt 线上项目收入；经常预算收入 6)8']f  
ABSA Asia Limited 南非联合亚洲有限公司 :d;5Q\C`  
absolute change 绝对数值变更 sp
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absolute expenditure 实际开支 i8]r}a  
absolute guideline figure 绝对准则数字 0#ph1a<  
absolute interest 绝对权益 gVc[`(@h  
absolute order of discharge 绝对破产解除令 &N#)(rQ1  
absolute profit margin 绝对利润幅度 5y)kQ
<x"  
absolute value 实值；绝对值 Us<lWEX;k  
absolutely vested interest 绝对既得权益 )8_0d)  
absorbed cost 已吸收成本；已分摊成本 y\:2Re/*Jt  
absorption 吸收；分摊；合并 UTz;Sw?~hw  
absorption rate 吸收率；摊配率；分摊率 BdTj0{S1
u  
ACB Finance Limited 亚洲商业财务有限公司 XpGom;z^c  
acceptable form of reciprocity 合理的互惠条件 6m]L{ buP  
acceptable rate 适当利率；适当汇率 hf'3yEm  
acceptance agreement 承兑协议 Ny#%7%(  
acceptance for honour 参加承兑 Ce:kMkJ  
acceptor 承兑人；接受人；受票人 9D bp`%j  
acceptor for honour 参加承兑人 m-:k] 9I  
accident insurance 意外保险 X*sF-T$.  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ldu!uihx  
accident insurance scheme 意外保险计划 >/>a++19  
accident year basis 意外年度基准 OCd[P1Y]  
accommodation 通融；贷款 9/{g%40B^  
accommodation bill 通融票据；空头票据 F-nt7l  
accommodation party 汇票代发人 _^B+ Xo@E-  
account balance 帐户余额；帐户结余 `U1"WcN  
account book 帐簿 &sW/r::,  
account collected in advance 预收款项 nD_
g84us  
account current book 往来帐簿 1Dbe0u  
account of after-acquired property 事后取得的财产报告 h(Z7a%_  
account of defaulter 拖欠帐目 'K`)q6m  
account payable 应付帐款 k$hWR;U  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1)%o:Xy o  
account receivable 应收帐款 mb#)w`<  
account receivable report 应收帐款报表 D -jew&B  
account statement 结单；帐单；会计财务报表 ]KfHuYjM  
account title 帐户名称；会计科目 ?;$g,2n  
accountant's report 会计师报告 j q[>PvR  
Accountant's Report Rules 会计师报告规则 ZE :oK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -{O2Nv-]]  
Accounting Arrangements 《会计安排》 '?d[ ip  
accounting basis 会计基础 +5Mx0s(5  
accounting by Official Receiver 破产管理署署长呈交的帐目 r"n)I$  
Accounting Circular 《会计通告》 k_skn3,u  
accounting class 会计类别 Zd%*,\`S  
accounting date 记帐日期；会计结算日期 -~5yl}  
accounting for money 款项核算 W&"FejD  
Accounting Officer 会计主任 rnW i<Se  
accounting period 会计报告期；会计期 :( `Q4D~l  
accounting policy 会计政策；会计方针 d#(xP2  
accounting practice 会计惯例 .
VI2V-Q  
accounting principle 会计准则 (<f[$ |%  
accounting record 会计记录 0I.7I#'3O  
accounting report 会计报告 2
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4-TM3Cw`d&  
Accounting Society of China 中国会计学会 }/=VnCfU  
accounting statement 会计报表 {30A1>0#P  
accounting system 会计制度；会计系统 /5o~$S  
accounting transaction 会计事项；帐务交易 {u:DC4eut  
accounting treatment 会计处理 Z6Mh`:7  
accounting year 会计年度 ]@'YlPU  
accretion 增值；添加 ak'RV*>mT  
accrual 应计项目；应累算数目 uto4bs:  
accrual basis 应计制；权责发生制 #R)$nv:h?^  
accrual basis accounting 应计制会计；权责发生制会计 2sXWeiJy;  
accrue 应累算；应计 EZ$m4:{e  
accrued benefit 应累算利益 $GcVC (]  
accrued charges 应计费用 4Iz~3fqB7  
accrued cumulative preference share dividend 应累算的累积优先股股息 WB= gN:?  
accrued expenses 应累算费用 kweypIB  
accrued interest payable 应付利息；应计未付利息 nJ6bC^*)U  
accrued interest receivable 应收利息；应计未收利息 [1s B  
accrued right 累算权益 z- ()7WY  
accruing profit 应累算的利润 < B'BlqTS  
accumulated fiscal reserve 累积财政储备 _/K
N98+  
accumulated profit 累积利润；滚存溢利 ?&N JN/+%  
accumulated reserve 累积储备 SL*B `P~{  
accumulation of surplus income 累积收益盈余 n\d-^ml  
acquired assets 既得资产 1(m89C[  
acquisition 收购；购置；取得 ?gTY!;$P  
acquisition cost 购置成本 kQYX[e7n  
acquisition expenses 购置费用 D@! #79:)  
acquisition of 100% interest 收购全部股权 E$RH+):|  
acquisition of control 取得控制权 -{ZRk[>Z  
acquisition of fixed assets 购置固定资产 L"AZ,|wIk  
acquisition of shell “买壳” ba ,2.|  
acquisition price 收购价 t,&1~_9  
act of God 天灾 dC)@v]#h  
acting partner 执事合伙人 Ix}:!
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active market 买卖活跃的市场；交投畅旺的市场；旺市 EKgTRRW  
active partner 积极参与的合伙人 f 1]1ZOb  
active trading 交投活跃 >R :Bkf-  
actual circulation 实际流通 /S ]<MS  
actual cost 实际成本 :]:q=1;c  
actual expenditure 实际开支；实际支出 ,%Dn}mWu  
actual income 实际入息；实际收入；实际收益 v\&Wb_;A  
actual market 现货市场 X+iUT  
actual price 现货价；实际价格 mI}1si=$  
actual profit 实际利润 |o6B:NH,rg  
actual quotation 实盘；实际价位；实际报价 ?&"-y)FG  
actual year basis 按实际年度计算 ,
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actuals 实货 *_@8v?  
actuarial investigation 精算调查 bz,C%HFA  
actuarial principle 精算原则 %g
mf  
actuarial report 精算师报告 U@DIO/C,m`  
Actuarial Society of Hong Kong 香港精算学会 }ufH![|[r  
actuarial valuation 精算师估值 OTSbhI'v  
actuary 精算师 HPT$)NeNc  
ad referendum agreement 暂定协议；有待覆核的协定 `Fnt#F}  
ad valorem duty 从价税；按值征税 u|i.6:/=  
ad valorem duty system 从价税制 Eqnc("m)  
ad valorem fee 从价费 jo/-'Lf{?  
ad valorem tariff 从价关税 <$/'iRtRzW  
additional allowance 额外免税额  qauk,t  
additional amount for unexpired risk 未过期风险的额外款额 cjp H hoW  
additional assessable profit 补加应评税利润 fpu^  
additional assessment 补加评税 !bRoNP  
additional commitment 额外承担 HOBM?|37CU  
additional commitment vote 额外承担拨款 ``DS?pUY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %,1bh  
additional dependent parent allowance 供养父母额外免税额 +O2T%  
additional provision 额外拨款 J1KV?aR  
additional stamp duty 附加印花税 7:<co  
additional tax 补加税罚款；补加税款 @.@O#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -ich N/U]s  
adjudged bankrupt 被裁定破产 ]+Ik/+Nz  
adjudicated bankrupt 裁定破产人 0"3l2Eo  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,p {|f}0  
adjudication of bankruptcy 裁定破产；宣告破产 Y?ouB  
adjudication of insolvency 裁定无力偿还债务 F=bX\T7  
adjusted actual 经调整的实数；调整后的实数 aOIE9wO  
adjusted current assets 经调整的流动资产；调整后的流动资产 $GB/}$fd&  
adjusted figure 经调整的数字；调整后的数额 1U^;fqvja  
adjusted liabilities 经调整的负债；调整后的负债 /J9|.];%r  
adjusted loss 经调整的亏损；调整后的亏损 o)GLh^g_I'  
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 `2
.[
8%6  
adjusted profit 经调整的利润；调整后的利润 ^Q0%_V,  
adjusted surplus 经调整的盈余额；调整后的盈余额 fq-e2MCX5  
adjusted value 经调整的价值；调整后的价值 iK%%  
adjustment 调整；修订；理算〔保险〕 kLtm_  
adjustment centre 调剂中心 !# xk?LyB  
adjustment lag 调整过程的时间差距；调整时差 sT ]JDC6  
adjustment mechanism 调整机制 ]rY:C  "#  
adjustment of loss 亏损调整 /
?C}PM  
adjustment process 调整过程；调整程序 Po_y78ZD  
adjustment range 调整幅度 AR8zCKBc^  
administered exchange rate 受管制汇率 mO%F {'