[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: K4NzI9@  
u-n$%yDS  
A share Ａ股；甲类股份 LfrjC@ _y  
abatement of tax 减税；减扣免税额 FB +nN5D/  
ABN AMRO Bank N.V. 荷兰银行 @DM NLsQ  
above-the-line expenditure 线上项目支出；经常预算支出 Y8s-cc(  
above-the-line receipt 线上项目收入；经常预算收入 T|oDJ]\J  
ABSA Asia Limited 南非联合亚洲有限公司 >4>. Ycp  
absolute change 绝对数值变更 ?OO
!M  
absolute expenditure 实际开支 c}=[r1M*  
absolute guideline figure 绝对准则数字 N J}xqg  
absolute interest 绝对权益 b0%#=KMi  
absolute order of discharge 绝对破产解除令 `+KLE(]vyH  
absolute profit margin 绝对利润幅度 hI<$lEB  
absolute value 实值；绝对值 ;F,6]LH!  
absolutely vested interest 绝对既得权益 @ohJ'
 
absorbed cost 已吸收成本；已分摊成本 o'P
[uB/  
absorption 吸收；分摊；合并 bX`]<$dr3  
absorption rate 吸收率；摊配率；分摊率 b1e)w?n  
ACB Finance Limited 亚洲商业财务有限公司 75Bn p9  
acceptable form of reciprocity 合理的互惠条件 }LIf]YK  
acceptable rate 适当利率；适当汇率 \FO 4A  
acceptance agreement 承兑协议 uWXxK"J.  
acceptance for honour 参加承兑 V^9%+L+E5  
acceptor 承兑人；接受人；受票人 =>TXo@rVN  
acceptor for honour 参加承兑人 N9F u  
accident insurance 意外保险 W89J]#v )k  
Accident Insurance Association of Hong Kong 香港意外保险公会 =o" sBVj  
accident insurance scheme 意外保险计划 k8.,id  
accident year basis 意外年度基准 aI\>=*HF  
accommodation 通融；贷款 $U_1e'
  
accommodation bill 通融票据；空头票据 /KJWo0zo  
accommodation party 汇票代发人 N~yGtnW  
account balance 帐户余额；帐户结余 OJcI0(G  
account book 帐簿 E&W4`{6K4  
account collected in advance 预收款项 %%O_:@9x,  
account current book 往来帐簿 =PBJ+"DQs  
account of after-acquired property 事后取得的财产报告 '_=XfTF  
account of defaulter 拖欠帐目 /8(t:  
account payable 应付帐款 | qf8y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t9 id^  
account receivable 应收帐款 T:j!a{_|  
account receivable report 应收帐款报表 6ozBU^n  
account statement 结单；帐单；会计财务报表 <8Q?kj  
account title 帐户名称；会计科目 7XIG ne%v  
accountant's report 会计师报告 `jFvG\aC  
Accountant's Report Rules 会计师报告规则 3o__tU)B  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WgV[,(  
Accounting Arrangements 《会计安排》 %}Ob~m>P  
accounting basis 会计基础 ;{>-K8=>$  
accounting by Official Receiver 破产管理署署长呈交的帐目 lFM'F[-?-  
Accounting Circular 《会计通告》 Lr(wS {  
accounting class 会计类别 z?_5fte`  
accounting date 记帐日期；会计结算日期 T^ah'WmNw
 
accounting for money 款项核算 kmL~H1qd  
Accounting Officer 会计主任 oakm{I|k}  
accounting period 会计报告期；会计期 W&k2z,|  
accounting policy 会计政策；会计方针 [SLBA_d  
accounting practice 会计惯例 m4T`Tg#P  
accounting principle 会计准则 laFF/g;sRC  
accounting record 会计记录 RE:$c!E!  
accounting report 会计报告 ] i\a[3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T/l2B1  
Accounting Society of China 中国会计学会 (V~
PYf%  
accounting statement 会计报表 .We"j_ }  
accounting system 会计制度；会计系统 D8_-Dvp7H  
accounting transaction 会计事项；帐务交易 n1)m(,{  
accounting treatment 会计处理 o[eIwGxZ  
accounting year 会计年度
fL1EQ)  
accretion 增值；添加 ODqWXw#  
accrual 应计项目；应累算数目 (hX}O>  
accrual basis 应计制；权责发生制 3UX})mW  
accrual basis accounting 应计制会计；权责发生制会计 )wYbcH  
accrue 应累算；应计 Bx&wS|-)D  
accrued benefit 应累算利益 4mzWNr>fb  
accrued charges 应计费用 ?_c*(2i&^  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]hkway  
accrued expenses 应累算费用 76*5/J-  
accrued interest payable 应付利息；应计未付利息 PizPsJ|&  
accrued interest receivable 应收利息；应计未收利息 lFLiW  
accrued right 累算权益 ~cx/>Hu  
accruing profit 应累算的利润 r5?qz<WW~  
accumulated fiscal reserve 累积财政储备 3F0:v,+;  
accumulated profit 累积利润；滚存溢利 \uV;UH7qe  
accumulated reserve 累积储备 $r=Ud >  
accumulation of surplus income 累积收益盈余 !Q5ip'
L  
acquired assets 既得资产 (yel  
acquisition 收购；购置；取得 pb5 '5X+  
acquisition cost 购置成本 LA^H213N|  
acquisition expenses 购置费用 :3Z"Qk$uR  
acquisition of 100% interest 收购全部股权 SW%d'1ya  
acquisition of control 取得控制权 L);kwx7{LW  
acquisition of fixed assets 购置固定资产 "i1~YE  
acquisition of shell “买壳” !>+Na~eN  
acquisition price 收购价 ;0VE*  
act of God 天灾 Ci ? +Sl  
acting partner 执事合伙人 ^*]0quu=z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,2%>e"%  
active partner 积极参与的合伙人 }A"%YDrNbG  
active trading 交投活跃 ^4yFLqrC   
actual circulation 实际流通 [sY>ac  
actual cost 实际成本 @GGPw9a  
actual expenditure 实际开支；实际支出 Q pY:L  
actual income 实际入息；实际收入；实际收益 BI]%$r q  
actual market 现货市场 ~l@SGHx  
actual price 现货价；实际价格  :RW0<  
actual profit 实际利润 \TrhJ  
actual quotation 实盘；实际价位；实际报价 { L
JRdV  
actual year basis 按实际年度计算  jibrSz  
actuals 实货 %!HmtpS  
actuarial investigation 精算调查 5xHl6T+  
actuarial principle 精算原则 &6E^<v?]  
actuarial report 精算师报告 HBL)_c{/O  
Actuarial Society of Hong Kong 香港精算学会 E0}jEl/
{  
actuarial valuation 精算师估值 <c6C+OWT,  
actuary 精算师 NTVdSK7z~H  
ad referendum agreement 暂定协议；有待覆核的协定 f,Sybf/uHh  
ad valorem duty 从价税；按值征税 |:tFQ.Z'2  
ad valorem duty system 从价税制 Au,}5=+`P  
ad valorem fee 从价费 Rd5r~iT
 
ad valorem tariff 从价关税 KutR l$,
 
additional allowance 额外免税额 O(otI-Lc  
additional amount for unexpired risk 未过期风险的额外款额 P~:W+!@5v  
additional assessable profit 补加应评税利润 rK2*DuE  
additional assessment 补加评税 KwRO?G9&  
additional commitment 额外承担 zTP3JOe(  
additional commitment vote 额外承担拨款 _Ucj)Ud k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m4*Rr  
additional dependent parent allowance 供养父母额外免税额 mMw&{7b:  
additional provision 额外拨款 :(Feg2c  
additional stamp duty 附加印花税 o=2y`Eq  
additional tax 补加税罚款；补加税款 xgtdmv%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 It4J\S
 
adjudged bankrupt 被裁定破产 y?M99Vo4?  
adjudicated bankrupt 裁定破产人 v>$GVCY  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 q"A(l  
adjudication of bankruptcy 裁定破产；宣告破产 -iS\3P.  
adjudication of insolvency 裁定无力偿还债务 G)?O!(_  
adjusted actual 经调整的实数；调整后的实数 0bpl3Fh.v  
adjusted current assets 经调整的流动资产；调整后的流动资产 R)#D{/#FW  
adjusted figure 经调整的数字；调整后的数额 atFj Vk^  
adjusted liabilities 经调整的负债；调整后的负债 +MeEy{;  
adjusted loss 经调整的亏损；调整后的亏损 .c+RFX@0  
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 2ZB'WzH.X  
adjusted profit 经调整的利润；调整后的利润 t.>vLzr U  
adjusted surplus 经调整的盈余额；调整后的盈余额 R{+Rvk  
adjusted value 经调整的价值；调整后的价值  OXzJ%&h  
adjustment 调整；修订；理算〔保险〕 o;\0xuM@  
adjustment centre 调剂中心 c% 0h!zF  
adjustment lag 调整过程的时间差距；调整时差 w'.ny<Pe  
adjustment mechanism 调整机制 Vrf` :%  
adjustment of loss 亏损调整 A[!Fg0X0  
adjustment process 调整过程；调整程序 Tfgx>2  
adjustment range 调整幅度 |]]Xee]  
administered exchange rate 受管制汇率 Sz"J-3b^