[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: Qp/QaVQ+  
Pa~)"u8  
A share Ａ股；甲类股份 p?B=1vn-2  
abatement of tax 减税；减扣免税额 vg3=8>#  
ABN AMRO Bank N.V. 荷兰银行 _59huC.  
above-the-line expenditure 线上项目支出；经常预算支出 p1&b!*o-&  
above-the-line receipt 线上项目收入；经常预算收入 t^6dzrF  
ABSA Asia Limited 南非联合亚洲有限公司 ^:#D0[  
absolute change 绝对数值变更 Zrvz;p@~  
absolute expenditure 实际开支 e6d<dXx  
absolute guideline figure 绝对准则数字 P8>~c9$I  
absolute interest 绝对权益 fjU8gV  
absolute order of discharge 绝对破产解除令 W7 Cc  
absolute profit margin 绝对利润幅度 xL{a  
absolute value 实值；绝对值 $u9K+>.  
absolutely vested interest 绝对既得权益 f7=((
5N  
absorbed cost 已吸收成本；已分摊成本 Pb?$t   
absorption 吸收；分摊；合并 TMig-y*[  
absorption rate 吸收率；摊配率；分摊率 73xAG1D$r  
ACB Finance Limited 亚洲商业财务有限公司 ~C>?W[Y  
acceptable form of reciprocity 合理的互惠条件 c )G3k/T5  
acceptable rate 适当利率；适当汇率 ]`kmjn  
acceptance agreement 承兑协议 ,QcF|~n  
acceptance for honour 参加承兑 %@.v2 cT  
acceptor 承兑人；接受人；受票人 b*`lk2oMa/  
acceptor for honour 参加承兑人 z"0I>gl  
accident insurance 意外保险 VxV
E  
Accident Insurance Association of Hong Kong 香港意外保险公会 CaL\fZ  
accident insurance scheme 意外保险计划 %d?cP}V  
accident year basis 意外年度基准 [/Rf\T(,jn  
accommodation 通融；贷款 m06ALD_  
accommodation bill 通融票据；空头票据 nPye,"A Ol  
accommodation party 汇票代发人 hRs&t,{&  
account balance 帐户余额；帐户结余 cUY`97bn  
account book 帐簿 rNB_
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account collected in advance 预收款项 sOU1n  
account current book 往来帐簿 ',:*f8Jk  
account of after-acquired property 事后取得的财产报告 !t gi  
account of defaulter 拖欠帐目 =zKhz8B(  
account payable 应付帐款 |NpP2|4h
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \'|>p/5I  
account receivable 应收帐款 >[_f 3;P  
account receivable report 应收帐款报表 fp+gyTnd3  
account statement 结单；帐单；会计财务报表 LUqB&,a}  
account title 帐户名称；会计科目 D^=J|7e  
accountant's report 会计师报告 Kjs.L!W
 
Accountant's Report Rules 会计师报告规则 fpFhn  
accounting and auditing procedure 会计与审计程序；会计与核数程序
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Accounting Arrangements 《会计安排》 nv@8tdrc  
accounting basis 会计基础 {=F/C,-  
accounting by Official Receiver 破产管理署署长呈交的帐目 @Ub"5 Fl4  
Accounting Circular 《会计通告》 (=* cK-3  
accounting class 会计类别 0l-Ef1  
accounting date 记帐日期；会计结算日期 4:r!|PJn{G  
accounting for money 款项核算 a
B 7+Tb  
Accounting Officer 会计主任
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accounting period 会计报告期；会计期 +\F'iAs@  
accounting policy 会计政策；会计方针 ]Bjyi[#bg  
accounting practice 会计惯例 *a#rM"6P  
accounting principle 会计准则 L{h%f4Du#  
accounting record 会计记录 e>(<eu~P  
accounting report 会计报告 K95p>E`9e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Si6al78  
Accounting Society of China 中国会计学会 G>1eFBh }  
accounting statement 会计报表 YKO){f5  
accounting system 会计制度；会计系统 sB c (gr  
accounting transaction 会计事项；帐务交易 >g+?Oebgw  
accounting treatment 会计处理 aC%m-m  
accounting year 会计年度 gx\&_)w N  
accretion 增值；添加 RPE5K:P  
accrual 应计项目；应累算数目 ^e R%N8Z  
accrual basis 应计制；权责发生制 qoj$]   
accrual basis accounting 应计制会计；权责发生制会计 Xq
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accrue 应累算；应计 4KH45|;3  
accrued benefit 应累算利益 }>
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accrued charges 应计费用 ]dI2y=[!C  
accrued cumulative preference share dividend 应累算的累积优先股股息 eS<lwA_  
accrued expenses 应累算费用 vfq%H(  
accrued interest payable 应付利息；应计未付利息 4*e0 hWp  
accrued interest receivable 应收利息；应计未收利息 0el9&l9Ew  
accrued right 累算权益 WIv?}gi: X  
accruing profit 应累算的利润 JWMp Pzs  
accumulated fiscal reserve 累积财政储备 V??dYB(  
accumulated profit 累积利润；滚存溢利 ]K/DY Do-  
accumulated reserve 累积储备 Y@b.sMg{  
accumulation of surplus income 累积收益盈余 ,)iKH]lY=  
acquired assets 既得资产 Fl1;;F  
acquisition 收购；购置；取得 $ep.-I>  
acquisition cost 购置成本 WnGGo'
Z  
acquisition expenses 购置费用 _g~qu [1  
acquisition of 100% interest 收购全部股权 ?zQA
  
acquisition of control 取得控制权 1$%V{4bJ  
acquisition of fixed assets 购置固定资产 Ee3hG2d
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acquisition of shell “买壳” br dmz}  
acquisition price 收购价 o9F/y=.r=  
act of God 天灾 ~fT_8z  
acting partner 执事合伙人 !-,t'GF(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }w1~K'ck}>  
active partner 积极参与的合伙人 ,B0_MDA +  
active trading 交投活跃 @O[}QB?/fi  
actual circulation 实际流通 D?0zhU  
actual cost 实际成本 ^d~1E Er  
actual expenditure 实际开支；实际支出 dO4
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actual income 实际入息；实际收入；实际收益 qUOKB6
 
actual market 现货市场 8'f4 Od ?  
actual price 现货价；实际价格 aEWWFN  
actual profit 实际利润 k&.Jk B"  
actual quotation 实盘；实际价位；实际报价 _h":>  
actual year basis 按实际年度计算
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actuals 实货 kn>$lTHQ  
actuarial investigation 精算调查 vh*U]3@  
actuarial principle 精算原则 Ygl%eP%Z  
actuarial report 精算师报告 Qbyv{/  
Actuarial Society of Hong Kong 香港精算学会 e}.^Tiwd]  
actuarial valuation 精算师估值 hWT[L.>k  
actuary 精算师 r%.do;5  
ad referendum agreement 暂定协议；有待覆核的协定 T9u<p=p  
ad valorem duty 从价税；按值征税 2c:#O%d(  
ad valorem duty system 从价税制 V gyew9>E  
ad valorem fee 从价费 cg*)0U- _(  
ad valorem tariff 从价关税 Ldl5zc  
additional allowance 额外免税额 JGH60|  
additional amount for unexpired risk 未过期风险的额外款额 HjGyj/78w  
additional assessable profit 补加应评税利润 #*g5u{k'P  
additional assessment 补加评税 ~I799Xi  
additional commitment 额外承担 a\:VREKj,  
additional commitment vote 额外承担拨款 N~NQ6:R[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,$ ^C4I  
additional dependent parent allowance 供养父母额外免税额 %
B)6$!x  
additional provision 额外拨款 'qF#<1&  
additional stamp duty 附加印花税 l+g9 5mjP  
additional tax 补加税罚款；补加税款 LbZ:&/t^y8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 YcN!T"wJ@  
adjudged bankrupt 被裁定破产 mUz\ra;z  
adjudicated bankrupt 裁定破产人 0#YX=vjX7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &2=dNREJ}1  
adjudication of bankruptcy 裁定破产；宣告破产 *r$+&8V\n  
adjudication of insolvency 裁定无力偿还债务 }LijnHH.  
adjusted actual 经调整的实数；调整后的实数 ~ DsECnD  
adjusted current assets 经调整的流动资产；调整后的流动资产 NM6Teu_
  
adjusted figure 经调整的数字；调整后的数额 Q]w&N30  
adjusted liabilities 经调整的负债；调整后的负债 4)<~4 '  
adjusted loss 经调整的亏损；调整后的亏损 't9hXzAfW  
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 h'$9C  
adjusted profit 经调整的利润；调整后的利润 WwUv5GZTW  
adjusted surplus 经调整的盈余额；调整后的盈余额 W{rt8^1  
adjusted value 经调整的价值；调整后的价值 %O<% UmR  
adjustment 调整；修订；理算〔保险〕 N ?m0USu*  
adjustment centre 调剂中心 yx<WSgWZ[  
adjustment lag 调整过程的时间差距；调整时差 kee|42E  
adjustment mechanism 调整机制 ??i4z[0M  
adjustment of loss 亏损调整 ]Bm>-*@0N  
adjustment process 调整过程；调整程序 bC3 F  
adjustment range 调整幅度
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administered exchange rate 受管制汇率 }h}<!s