[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: wHneVqI/U  
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A share Ａ股；甲类股份 b| e7mis@  
abatement of tax 减税；减扣免税额 WhPwD6l>  
ABN AMRO Bank N.V. 荷兰银行 M0Eq 7:Ba  
above-the-line expenditure 线上项目支出；经常预算支出 ey'x3s_  
above-the-line receipt 线上项目收入；经常预算收入 p)_v.D3i  
ABSA Asia Limited 南非联合亚洲有限公司 ""AP-7  
absolute change 绝对数值变更 w[`2t{^j  
absolute expenditure 实际开支 "J51\8G@@  
absolute guideline figure 绝对准则数字 }M3f ?Jv  
absolute interest 绝对权益 5Q_T=TL  
absolute order of discharge 绝对破产解除令 q. zBm@:  
absolute profit margin 绝对利润幅度 ]IX6>p,  
absolute value 实值；绝对值 rHS;wT  
absolutely vested interest 绝对既得权益 B 4s^X`?z  
absorbed cost 已吸收成本；已分摊成本 hN0Y8Ia/5%  
absorption 吸收；分摊；合并 ZUDdLJ  
absorption rate 吸收率；摊配率；分摊率  m}t.E  
ACB Finance Limited 亚洲商业财务有限公司 a4'KiA2r  
acceptable form of reciprocity 合理的互惠条件 +|Tz<\.C  
acceptable rate 适当利率；适当汇率 9\2<#,R1q  
acceptance agreement 承兑协议 =m<; Jx5  
acceptance for honour 参加承兑 VD=}GY33=  
acceptor 承兑人；接受人；受票人 >F@qFPN]  
acceptor for honour 参加承兑人 ~ ^)D#Lo  
accident insurance 意外保险 +w'"N  
Accident Insurance Association of Hong Kong 香港意外保险公会 *,C[yg1P  
accident insurance scheme 意外保险计划 FG-v71!h#  
accident year basis 意外年度基准 $f++n5I  
accommodation 通融；贷款 `2}Frw+?  
accommodation bill 通融票据；空头票据 nIRJ5|G(  
accommodation party 汇票代发人 Y}db<Cz X  
account balance 帐户余额；帐户结余 N)F&c!anh  
account book 帐簿 pKSn 3-A  
account collected in advance 预收款项 ;3 N0)  
account current book 往来帐簿 4r'QP .h  
account of after-acquired property 事后取得的财产报告 f9+J}  
account of defaulter 拖欠帐目 i=m5M
]Ef  
account payable 应付帐款 U[4Xo&`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 KKrLF?rc  
account receivable 应收帐款 Z*AT &7  
account receivable report 应收帐款报表 +[LG>  
account statement 结单；帐单；会计财务报表 &E {CQ#k  
account title 帐户名称；会计科目 uL\b*rI  
accountant's report 会计师报告 n*'i{P]  
Accountant's Report Rules 会计师报告规则 &m=GkK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y.xt7 F1  
Accounting Arrangements 《会计安排》 =rw60B  
accounting basis 会计基础 4rcNBmA,  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~0;l\^  
Accounting Circular 《会计通告》 W^a-K  
accounting class 会计类别 goE \C  
accounting date 记帐日期；会计结算日期 {6_M$"e.  
accounting for money 款项核算 e(e_p#  
Accounting Officer 会计主任 gdPPk=LD  
accounting period 会计报告期；会计期 |4$.mb.  
accounting policy 会计政策；会计方针 4tQ~Z6Jn;  
accounting practice 会计惯例 lpjeEawo4  
accounting principle 会计准则 [`F}<L."  
accounting record 会计记录 ?L%BD7  
accounting report 会计报告 \wJ2>Q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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Accounting Society of China 中国会计学会 `l#|][B)g$  
accounting statement 会计报表 =:w]EpH"  
accounting system 会计制度；会计系统 R6(sWN-  
accounting transaction 会计事项；帐务交易 1*x;jO>Hk  
accounting treatment 会计处理 tzTnFV  
accounting year 会计年度 @r.w+E=  
accretion 增值；添加 O/(QLgUr  
accrual 应计项目；应累算数目 uwL^Tq}Yh  
accrual basis 应计制；权责发生制 Q)/V>QW  
accrual basis accounting 应计制会计；权责发生制会计 m1 tYDZ"
i  
accrue 应累算；应计 %9q]  
accrued benefit 应累算利益 Mr0<b?I  
accrued charges 应计费用 kFRl+,bi~  
accrued cumulative preference share dividend 应累算的累积优先股股息 ifXGH> C  
accrued expenses 应累算费用 pmWt7 }  
accrued interest payable 应付利息；应计未付利息 O(R1D/A[  
accrued interest receivable 应收利息；应计未收利息 ; ,vGw<|o  
accrued right 累算权益 VRb+
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accruing profit 应累算的利润  46^9O 5J  
accumulated fiscal reserve 累积财政储备 6YHQ/#'G~  
accumulated profit 累积利润；滚存溢利 3}7`?$5  
accumulated reserve 累积储备 *(,zPn,  
accumulation of surplus income 累积收益盈余 rN3qT
p  
acquired assets 既得资产
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acquisition 收购；购置；取得 )Ja&Y  
acquisition cost 购置成本 9a6ij*#  
acquisition expenses 购置费用 |]Eli%mNe  
acquisition of 100% interest 收购全部股权 mTj?W$+r  
acquisition of control 取得控制权 A2 r\=for  
acquisition of fixed assets 购置固定资产 hZ[(Ik]*Zd  
acquisition of shell “买壳” FxFRrRRH@  
acquisition price 收购价 'vX:)ZDi  
act of God 天灾 FwjmC%iY  
acting partner 执事合伙人 N|rB~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8ofKj:W]  
active partner 积极参与的合伙人 ^pysoaZCT_  
active trading 交投活跃 RPB%6z$  
actual circulation 实际流通 Xk EJ_;:  
actual cost 实际成本 F"ua`ercI  
actual expenditure 实际开支；实际支出 =pCO1<wR  
actual income 实际入息；实际收入；实际收益 pBxyq"z  
actual market 现货市场 S;8gX1Uf  
actual price 现货价；实际价格 O a%ZlEUF  
actual profit 实际利润 jU9\BYUg  
actual quotation 实盘；实际价位；实际报价 F1q6 3  
actual year basis 按实际年度计算 mm:g9j  
actuals 实货 E*Z# fa  
actuarial investigation 精算调查 _C%:AFPP>  
actuarial principle 精算原则 3FgTM(  
actuarial report 精算师报告 T&q0TBT  
Actuarial Society of Hong Kong 香港精算学会 IA;'5IF  
actuarial valuation 精算师估值 %B~@wc I)W  
actuary 精算师 Pm/Rc  
ad referendum agreement 暂定协议；有待覆核的协定 YApm)O ={  
ad valorem duty 从价税；按值征税 T
F%MO\!  
ad valorem duty system 从价税制 b6?&h:{k  
ad valorem fee 从价费 ^2a63_  
ad valorem tariff 从价关税 UOa n  
additional allowance 额外免税额 JC.nfxG@:  
additional amount for unexpired risk 未过期风险的额外款额 3JFX~"rV9I  
additional assessable profit 补加应评税利润 Fd;%wWY.zm  
additional assessment 补加评税 d=DQS>Nz  
additional commitment 额外承担 _'0C70  
additional commitment vote 额外承担拨款 p9-s'F|@i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'Z8=y[l  
additional dependent parent allowance 供养父母额外免税额 %F
}i2!\<L  
additional provision 额外拨款 $.F.xYS9IJ  
additional stamp duty 附加印花税 DLH|y%"  
additional tax 补加税罚款；补加税款 l2ARM3"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #oD;?Mi  
adjudged bankrupt 被裁定破产 mv{bX| .  
adjudicated bankrupt 裁定破产人 c0v6*O)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 z=6zc-$y 9  
adjudication of bankruptcy 裁定破产；宣告破产 ".7\>8A#a  
adjudication of insolvency 裁定无力偿还债务 +GvPJI  
adjusted actual 经调整的实数；调整后的实数 x~u"KU2B  
adjusted current assets 经调整的流动资产；调整后的流动资产
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adjusted figure 经调整的数字；调整后的数额 \~> .NH-  
adjusted liabilities 经调整的负债；调整后的负债 UBWUq  
adjusted loss 经调整的亏损；调整后的亏损 z'9U.v'M)  
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_GbK-  
adjusted profit 经调整的利润；调整后的利润 Q #5~"C  
adjusted surplus 经调整的盈余额；调整后的盈余额 s# V>+mU  
adjusted value 经调整的价值；调整后的价值 *TgD{>s  
adjustment 调整；修订；理算〔保险〕 }0}=- g&  
adjustment centre 调剂中心 Dnp><%  
adjustment lag 调整过程的时间差距；调整时差 a7}O.NDf  
adjustment mechanism 调整机制 mu{\_JX.A  
adjustment of loss 亏损调整 h f\/2Vl  
adjustment process 调整过程；调整程序 g`(3r  
adjustment range 调整幅度
uI\6":/u  
administered exchange rate 受管制汇率 R.KznJ