[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: DJ tKLG0  
\?bp^BrI  
A share Ａ股；甲类股份 *Q<%(JJ  
abatement of tax 减税；减扣免税额 39W6"^q"o  
ABN AMRO Bank N.V. 荷兰银行 %EZG2JjO)  
above-the-line expenditure 线上项目支出；经常预算支出 6[h3pb/m  
above-the-line receipt 线上项目收入；经常预算收入 31n5n
  
ABSA Asia Limited 南非联合亚洲有限公司 O^D$ ~ ]  
absolute change 绝对数值变更 EcA@bZ0  
absolute expenditure 实际开支 9M)N2+hkZ  
absolute guideline figure 绝对准则数字 0@9.h{s@  
absolute interest 绝对权益 '~^3 =[Z  
absolute order of discharge 绝对破产解除令 w/KCuW<  
absolute profit margin 绝对利润幅度 WH.5vrY Z  
absolute value 实值；绝对值 7kBULeBn|  
absolutely vested interest 绝对既得权益 T5eXcI0t  
absorbed cost 已吸收成本；已分摊成本 >qJRpO  
absorption 吸收；分摊；合并 f3 lKdXnP  
absorption rate 吸收率；摊配率；分摊率 s^nwF >  
ACB Finance Limited 亚洲商业财务有限公司 D3LW49  
acceptable form of reciprocity 合理的互惠条件 L`yyn/2>  
acceptable rate 适当利率；适当汇率 \(lt [=  
acceptance agreement 承兑协议 M'=27!D^  
acceptance for honour 参加承兑 ])=k";76  
acceptor 承兑人；接受人；受票人 /"t*gN=wrF  
acceptor for honour 参加承兑人 pcM'j#;  
accident insurance 意外保险
5-L?JD4&  
Accident Insurance Association of Hong Kong 香港意外保险公会 y[*Bw)F\N  
accident insurance scheme 意外保险计划 Fejs9'c B  
accident year basis 意外年度基准 \ORNOX:  
accommodation 通融；贷款 '" H'#%RU  
accommodation bill 通融票据；空头票据 $18|@\Znj  
accommodation party 汇票代发人 *pMgjr  
account balance 帐户余额；帐户结余 .)W'{2J-  
account book 帐簿 cS98%@DR  
account collected in advance 预收款项 6#+&_#9  
account current book 往来帐簿 U@< >2  
account of after-acquired property 事后取得的财产报告 Oj#nF@U  
account of defaulter 拖欠帐目 
mAk@Q|
u  
account payable 应付帐款 qA<PF+f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =Tf uw hV  
account receivable 应收帐款 y ?FKou'  
account receivable report 应收帐款报表 S6 F28 d[j  
account statement 结单；帐单；会计财务报表 jUq^$+N  
account title 帐户名称；会计科目 #\G{2\R  
accountant's report 会计师报告 bJD2c\qoc  
Accountant's Report Rules 会计师报告规则 R$@| t?  
accounting and auditing procedure 会计与审计程序；会计与核数程序 A*BIud li  
Accounting Arrangements 《会计安排》 Kc=&jCn  
accounting basis 会计基础 W@w#A]  
accounting by Official Receiver 破产管理署署长呈交的帐目 (]Z%&>*  
Accounting Circular 《会计通告》 Vcg$H8m  
accounting class 会计类别 r '/7kF- 5  
accounting date 记帐日期；会计结算日期 OLc/Vij;  
accounting for money 款项核算 YCwf
rz  
Accounting Officer 会计主任 zrjqB3R4@O  
accounting period 会计报告期；会计期 xp%,@]p  
accounting policy 会计政策；会计方针 N(v<*jn  
accounting practice 会计惯例 }d2]QD#O  
accounting principle 会计准则 3u7^*$S  
accounting record 会计记录 ?]}1FP
 
accounting report 会计报告 M3j_sd'N  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |1G/J[E  
Accounting Society of China 中国会计学会 *<2+tI  
accounting statement 会计报表 NZ/>nNs  
accounting system 会计制度；会计系统 q<rB(j-(  
accounting transaction 会计事项；帐务交易 3&kHAXzM  
accounting treatment 会计处理 sm-RpZ&|  
accounting year 会计年度 l6.z-Qw  
accretion 增值；添加 _dY6Ip%  
accrual 应计项目；应累算数目 `Td
0R!  
accrual basis 应计制；权责发生制 d#.9!m~.  
accrual basis accounting 应计制会计；权责发生制会计 N3Ub|
$}q  
accrue 应累算；应计 ~/J:p5?L  
accrued benefit 应累算利益 4,kT4_&,  
accrued charges 应计费用 k9`Bi`wp  
accrued cumulative preference share dividend 应累算的累积优先股股息 i{w<4E3  
accrued expenses 应累算费用 %N@454enH  
accrued interest payable 应付利息；应计未付利息 %ci/(wL  
accrued interest receivable 应收利息；应计未收利息 *p{wC r  
accrued right 累算权益 D}l^ow  
accruing profit 应累算的利润 az~4sx$+}  
accumulated fiscal reserve 累积财政储备 dOArXp`s  
accumulated profit 累积利润；滚存溢利 2E^zQ>;01  
accumulated reserve 累积储备 -tWkN^j8+  
accumulation of surplus income 累积收益盈余 /i|T\  
acquired assets 既得资产 yw`xK2(C$  
acquisition 收购；购置；取得  :\1:n  
acquisition cost 购置成本 \3(d$_:b  
acquisition expenses 购置费用 yzt6   
acquisition of 100% interest 收购全部股权 +5Yc/Qp  
acquisition of control 取得控制权 4(MZ*6 G]?  
acquisition of fixed assets 购置固定资产 ;w@PnY  
acquisition of shell “买壳” 0n+Wv@/  
acquisition price 收购价 r*<)QP^B~  
act of God 天灾 3!^5a%u   
acting partner 执事合伙人 8 ~.|^no  
active market 买卖活跃的市场；交投畅旺的市场；旺市 q bb:)>  
active partner 积极参与的合伙人 d ! A)H<Zt  
active trading 交投活跃 7nB@U$]-Sz  
actual circulation 实际流通 zlIXia5  
actual cost 实际成本 MK7S*N1  
actual expenditure 实际开支；实际支出 FMB\$(g  
actual income 实际入息；实际收入；实际收益 KK`P<^8J  
actual market 现货市场 stz1e dP  
actual price 现货价；实际价格 MNOT<(  
actual profit 实际利润 k6-Q3W[+a  
actual quotation 实盘；实际价位；实际报价 dhpEBJ
  
actual year basis 按实际年度计算 3!&lio+<  
actuals 实货 K:fK!/  
actuarial investigation 精算调查 zr%lBHuW  
actuarial principle 精算原则 .asHFT7]9  
actuarial report 精算师报告 ]Qe;+p9vU  
Actuarial Society of Hong Kong 香港精算学会 wxEFM)z
r  
actuarial valuation 精算师估值 (UPkb$Qc  
actuary 精算师 u^SXg dj  
ad referendum agreement 暂定协议；有待覆核的协定 Ia$&SS)K  
ad valorem duty 从价税；按值征税 KHKf+^uu  
ad valorem duty system 从价税制 Z3Os9X9p  
ad valorem fee 从价费 w~QUG^0Fx  
ad valorem tariff 从价关税 0\O*\w?  
additional allowance 额外免税额 Oz!#);v  
additional amount for unexpired risk 未过期风险的额外款额 ^Afq)26D  
additional assessable profit 补加应评税利润 g![]R-$  
additional assessment 补加评税 x F7C1g(  
additional commitment 额外承担 4]RGLN  
additional commitment vote 额外承担拨款 D`PnY&ffT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \k_0wt2x1  
additional dependent parent allowance 供养父母额外免税额 I{AteL  
additional provision 额外拨款 \2)a.2mAz  
additional stamp duty 附加印花税 Ks:~Z9r}  
additional tax 补加税罚款；补加税款 4A.Z MH  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Fyoy)y*  
adjudged bankrupt 被裁定破产 4(Gs$QkSo|  
adjudicated bankrupt 裁定破产人 t<sg8U.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Iw
hZzw w  
adjudication of bankruptcy 裁定破产；宣告破产 X*VHi  
adjudication of insolvency 裁定无力偿还债务 {X<mr~  
adjusted actual 经调整的实数；调整后的实数 E6|!G  
adjusted current assets 经调整的流动资产；调整后的流动资产 %m1k^  
adjusted figure 经调整的数字；调整后的数额 h.FC:ym"  
adjusted liabilities 经调整的负债；调整后的负债 5f PYtVm  
adjusted loss 经调整的亏损；调整后的亏损 o1=
'Fr  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 +ia  F$  
adjusted profit 经调整的利润；调整后的利润 }2-<}m9}  
adjusted surplus 经调整的盈余额；调整后的盈余额 m{Jo'*%8f  
adjusted value 经调整的价值；调整后的价值 iX qB-4"  
adjustment 调整；修订；理算〔保险〕 ~,KAJ7O_  
adjustment centre 调剂中心 |\"vHt?@G  
adjustment lag 调整过程的时间差距；调整时差 Ffk$8"  
adjustment mechanism 调整机制 8v"tOa4D7  
adjustment of loss 亏损调整 2f ]CnD0$  
adjustment process 调整过程；调整程序 V`?2g_4N
 
adjustment range 调整幅度 FCTz>N^p  
administered exchange rate 受管制汇率 :Jwc'y-]