[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: $uDqqG(^  
hBU\'.x  
A share Ａ股；甲类股份 E?)656F[  
abatement of tax 减税；减扣免税额 ^tH#YlV4>9  
ABN AMRO Bank N.V. 荷兰银行 !CUoHTmB  
above-the-line expenditure 线上项目支出；经常预算支出 x@>&IBiL  
above-the-line receipt 线上项目收入；经常预算收入 V5`^Y=X(%  
ABSA Asia Limited 南非联合亚洲有限公司 *|#T8t,}n  
absolute change 绝对数值变更 >~nF=  
absolute expenditure 实际开支 As&vFt P  
absolute guideline figure 绝对准则数字 qe$^q  
absolute interest 绝对权益 #z'uRHx%=0  
absolute order of discharge 绝对破产解除令 od' /%  
absolute profit margin 绝对利润幅度 fbvbz3N
 
absolute value 实值；绝对值 je
/!{(  
absolutely vested interest 绝对既得权益 SHVWwoieT  
absorbed cost 已吸收成本；已分摊成本 1O/ g&u  
absorption 吸收；分摊；合并 V5f9]D  
absorption rate 吸收率；摊配率；分摊率 !g!5_|  
ACB Finance Limited 亚洲商业财务有限公司 lfZ04M{2  
acceptable form of reciprocity 合理的互惠条件 _<c$)1  
acceptable rate 适当利率；适当汇率 rN)V[5R#M  
acceptance agreement 承兑协议 Ro(Zmk\t  
acceptance for honour 参加承兑 ^wb:C[r!V  
acceptor 承兑人；接受人；受票人 tWeFEVg  
acceptor for honour 参加承兑人 c]-*P7W  
accident insurance 意外保险 hr05L<?H  
Accident Insurance Association of Hong Kong 香港意外保险公会 GB7/x*u   
accident insurance scheme 意外保险计划 x#.C4O09  
accident year basis 意外年度基准 Ev"|FTI/  
accommodation 通融；贷款 <
[:o !$  
accommodation bill 通融票据；空头票据 =ONHKF[UJ  
accommodation party 汇票代发人 @=jWHS  
account balance 帐户余额；帐户结余 W,^W^:m-x  
account book 帐簿 \daZk/@  
account collected in advance 预收款项 ikD 1N  
account current book 往来帐簿 PxS4,`#~  
account of after-acquired property 事后取得的财产报告 :#~U<C@o  
account of defaulter 拖欠帐目 pCh2SQ(Q>  
account payable 应付帐款 X1{[}!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 b89a)k>^g  
account receivable 应收帐款 }Ew hj>w  
account receivable report 应收帐款报表 eB>s=}|  
account statement 结单；帐单；会计财务报表 2dp>Z",  
account title 帐户名称；会计科目 :r#)z4d5  
accountant's report 会计师报告 ev1 W6B-a  
Accountant's Report Rules 会计师报告规则 0& >H^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 c9qR'2  
Accounting Arrangements 《会计安排》 mm[2wfT
E  
accounting basis 会计基础 mrIh0B:`  
accounting by Official Receiver 破产管理署署长呈交的帐目
dovZ#D@Q  
Accounting Circular 《会计通告》 S"Lx%  
accounting class 会计类别 ,GWNLm\5  
accounting date 记帐日期；会计结算日期
X$% 4$  
accounting for money 款项核算 9,j-Vp!G  
Accounting Officer 会计主任 Yim<>. !  
accounting period 会计报告期；会计期 zZcnijWb  
accounting policy 会计政策；会计方针 BrRL7xX  
accounting practice 会计惯例 i) E|bW;  
accounting principle 会计准则 6DG@?O  
accounting record 会计记录 3pf[M{dG  
accounting report 会计报告 5DOBsf8Jo  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GdV1^`M6  
Accounting Society of China 中国会计学会 h$eEn l}  
accounting statement 会计报表 8UC xnf#  
accounting system 会计制度；会计系统 #mize  
accounting transaction 会计事项；帐务交易 H~ZV*[A`  
accounting treatment 会计处理 dL7E<?l  
accounting year 会计年度 bVP"(H]  
accretion 增值；添加 ['8!qr  
accrual 应计项目；应累算数目 Hbv6_H  
accrual basis 应计制；权责发生制 'lHdOG  
accrual basis accounting 应计制会计；权责发生制会计 !EUan  
accrue 应累算；应计 zOg7raIa  
accrued benefit 应累算利益 qC F5~;7  
accrued charges 应计费用 T~QJO0  
accrued cumulative preference share dividend 应累算的累积优先股股息 @(r/dZc  
accrued expenses 应累算费用 6aM*:>C"  
accrued interest payable 应付利息；应计未付利息 )95f*wte  
accrued interest receivable 应收利息；应计未收利息 |rmg#;/D  
accrued right 累算权益 V#VN%{  
accruing profit 应累算的利润 87hq{tTs]  
accumulated fiscal reserve 累积财政储备 cGjPxG;  
accumulated profit 累积利润；滚存溢利 %p%%~ewmx  
accumulated reserve 累积储备 F:x [  
accumulation of surplus income 累积收益盈余 :y7c k/>  
acquired assets 既得资产 : ]C~gc  
acquisition 收购；购置；取得 (vT+IZEI  
acquisition cost 购置成本 >EY3/Go>  
acquisition expenses 购置费用 D!7`CH+  
acquisition of 100% interest 收购全部股权 A}eOFu`  
acquisition of control 取得控制权 Sa2>`
":d  
acquisition of fixed assets 购置固定资产 )"Ztlhs`#  
acquisition of shell “买壳” I`NjqyTW  
acquisition price 收购价 9on@Q_7m  
act of God 天灾 pK0"%eA  
acting partner 执事合伙人 J2:y6kGj>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 j?'GZ d"B  
active partner 积极参与的合伙人 bhniB@<  
active trading 交投活跃 '],J$ge  
actual circulation 实际流通 9a8cRt6knO  
actual cost 实际成本 #%DE;  
actual expenditure 实际开支；实际支出 t.mVO]dsj  
actual income 实际入息；实际收入；实际收益 / m=HG^!  
actual market 现货市场 x7O-Y~[2  
actual price 现货价；实际价格 21"1NJzP  
actual profit 实际利润 XI^QF;,  
actual quotation 实盘；实际价位；实际报价 dAuJXGo  
actual year basis 按实际年度计算 O({2ivX  
actuals 实货 Jv^h\~*jH  
actuarial investigation 精算调查 Bz,?{o6s)Q  
actuarial principle 精算原则 >y"+ -7V)  
actuarial report 精算师报告 d3xmtG {i  
Actuarial Society of Hong Kong 香港精算学会 4:FK;~wM&x  
actuarial valuation 精算师估值 #\ =FO>  
actuary 精算师 a\r\PBi  
ad referendum agreement 暂定协议；有待覆核的协定 &Xf}8^T<V  
ad valorem duty 从价税；按值征税 @;"|@!l|  
ad valorem duty system 从价税制 Yw-G'  
ad valorem fee 从价费 <7~'; K  
ad valorem tariff 从价关税 z4N*b"QF  
additional allowance 额外免税额
AIZ]jq  
additional amount for unexpired risk 未过期风险的额外款额 >7 ="8  
additional assessable profit 补加应评税利润 4t=G   
additional assessment 补加评税 JD|=>)  
additional commitment 额外承担 |:gf lseE  
additional commitment vote 额外承担拨款 *WuID2cOI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gw!vlwC&T  
additional dependent parent allowance 供养父母额外免税额 {tWf  
additional provision 额外拨款 -q

Ga]a  
additional stamp duty 附加印花税 ;0Tx-8l  
additional tax 补加税罚款；补加税款 {z{bY\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o4Om}]Ti  
adjudged bankrupt 被裁定破产 tS6qWtE  
adjudicated bankrupt 裁定破产人 h'{ C[d  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 r8RoE`/T  
adjudication of bankruptcy 裁定破产；宣告破产 DW[N|-
L  
adjudication of insolvency 裁定无力偿还债务 #"G]ke1l$  
adjusted actual 经调整的实数；调整后的实数 NPp;78O0[  
adjusted current assets 经调整的流动资产；调整后的流动资产 .:F%_dS D  
adjusted figure 经调整的数字；调整后的数额 X9V*UXTc  
adjusted liabilities 经调整的负债；调整后的负债 vQ 6^xvk]  
adjusted loss 经调整的亏损；调整后的亏损 :/nj@X6  
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 2fL;-\!y(  
adjusted profit 经调整的利润；调整后的利润 dl.p\t(1  
adjusted surplus 经调整的盈余额；调整后的盈余额 , K~}\CR  
adjusted value 经调整的价值；调整后的价值 ~UP[A'9jJ  
adjustment 调整；修订；理算〔保险〕 C&
(N I  
adjustment centre 调剂中心 (,0(   
adjustment lag 调整过程的时间差距；调整时差 9dx/hFA  
adjustment mechanism 调整机制 R Mdk:YvBg  
adjustment of loss 亏损调整 asppRL||  
adjustment process 调整过程；调整程序 Fww :$^_ k  
adjustment range 调整幅度 K &N  
administered exchange rate 受管制汇率 W_"sM0 w