[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: OYn}5RN  
*VxgARIL  
A share Ａ股；甲类股份 }b.%Im<3R  
abatement of tax 减税；减扣免税额 I^$fM
dT  
ABN AMRO Bank N.V. 荷兰银行 ]>Es4 s  
above-the-line expenditure 线上项目支出；经常预算支出 ^.QzQ1=D  
above-the-line receipt 线上项目收入；经常预算收入 :,6\"y-  
ABSA Asia Limited 南非联合亚洲有限公司 L) T (<  
absolute change 绝对数值变更 _ E.>`Q  
absolute expenditure 实际开支 PB\x3pV!}  
absolute guideline figure 绝对准则数字 kc&U'&RgY  
absolute interest 绝对权益 q^<?]8  
absolute order of discharge 绝对破产解除令 Q>Yjy!.<^  
absolute profit margin 绝对利润幅度 p H2Sbs:Tk  
absolute value 实值；绝对值 P71Lqy)5}A  
absolutely vested interest 绝对既得权益 c'yxWZEv  
absorbed cost 已吸收成本；已分摊成本 {F.[&/A  
absorption 吸收；分摊；合并 Vs!Nmv`  
absorption rate 吸收率；摊配率；分摊率 TAW/zpps$  
ACB Finance Limited 亚洲商业财务有限公司 >tW#/\x{  
acceptable form of reciprocity 合理的互惠条件 <h *4Q  
acceptable rate 适当利率；适当汇率 Qq|57X)P*  
acceptance agreement 承兑协议 ##"HF  
acceptance for honour 参加承兑 h M@>q&q_  
acceptor 承兑人；接受人；受票人 P@c5pc#|  
acceptor for honour 参加承兑人  |Z +=  
accident insurance 意外保险 DEZveQr=  
Accident Insurance Association of Hong Kong 香港意外保险公会 H"WprHe  
accident insurance scheme 意外保险计划 8v%o,"  
accident year basis 意外年度基准 6(ol
1 (U  
accommodation 通融；贷款 $1`2kM5  
accommodation bill 通融票据；空头票据 '/s)%bc  
accommodation party 汇票代发人 1yu4emye4  
account balance 帐户余额；帐户结余 7hPY_W y  
account book 帐簿 3)ywX&4"L  
account collected in advance 预收款项 _xhax+,! ~  
account current book 往来帐簿 @E |}Y  
account of after-acquired property 事后取得的财产报告 YNi.SXH  
account of defaulter 拖欠帐目
& >fQp(f  
account payable 应付帐款 $6SW;d+>n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s?
nR4  
account receivable 应收帐款 rFL;'C j@  
account receivable report 应收帐款报表 pFjK}JOF  
account statement 结单；帐单；会计财务报表
o?\?@H  
account title 帐户名称；会计科目 %1+4_g9  
accountant's report 会计师报告 g`QEu 5v  
Accountant's Report Rules 会计师报告规则 Qzw;i8n{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 d7bS wL  
Accounting Arrangements 《会计安排》 0LJv'  
accounting basis 会计基础 [/8%3  
accounting by Official Receiver 破产管理署署长呈交的帐目 l+^*LqEW2  
Accounting Circular 《会计通告》 b d!Y\OD
  
accounting class 会计类别 aQ@o H#
 
accounting date 记帐日期；会计结算日期 _X x/(.O  
accounting for money 款项核算 &Au@S$ij  
Accounting Officer 会计主任 U&qZ"  
accounting period 会计报告期；会计期 e+fN6v5pU  
accounting policy 会计政策；会计方针 =@~Y12o?%  
accounting practice 会计惯例 X!EP$!  
accounting principle 会计准则 "3Y0`&:D  
accounting record 会计记录 5`p.#  
accounting report 会计报告 uoh7Sz5!^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "fOV^B  
Accounting Society of China 中国会计学会 @f3E`8  
accounting statement 会计报表 ; BHtCuY  
accounting system 会计制度；会计系统 a9Zq
{Ysj  
accounting transaction 会计事项；帐务交易 FfT

`;j  
accounting treatment 会计处理 e$Pj.>-<=  
accounting year 会计年度 .HABNPNg(  
accretion 增值；添加 7
s^'d,P  
accrual 应计项目；应累算数目 U|R_OLWAg  
accrual basis 应计制；权责发生制 a0H+.W+]  
accrual basis accounting 应计制会计；权责发生制会计 \:LW(&[!  
accrue 应累算；应计 $6R-5oQ  
accrued benefit 应累算利益 I{=Qtnlb  
accrued charges 应计费用 +9sQZB# (  
accrued cumulative preference share dividend 应累算的累积优先股股息 Yrq~5)%  
accrued expenses 应累算费用 (KZ{^X?a  
accrued interest payable 应付利息；应计未付利息 ;#< 0<  
accrued interest receivable 应收利息；应计未收利息 1T n}
 
accrued right 累算权益 c'\dFb9a  
accruing profit 应累算的利润 SQ+Gvq%Q]  
accumulated fiscal reserve 累积财政储备 ysnx3(+|  
accumulated profit 累积利润；滚存溢利 O+x!Bg7   
accumulated reserve 累积储备 > uEzw4w  
accumulation of surplus income 累积收益盈余 ((%?`y  
acquired assets 既得资产 M x"\5i  
acquisition 收购；购置；取得
2&J)dtqz  
acquisition cost 购置成本 YKK*ER0  
acquisition expenses 购置费用 XfIJ4ZM5  
acquisition of 100% interest 收购全部股权 7D_=  
acquisition of control 取得控制权 m+z& Q  
acquisition of fixed assets 购置固定资产 "qy,*{~  
acquisition of shell “买壳” S~G]~g t  
acquisition price 收购价 +D*Z_Yh6  
act of God 天灾 !^G\9"4A  
acting partner 执事合伙人 l,aay-E  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,
64-1!  
active partner 积极参与的合伙人 -jmY)(\  
active trading 交投活跃 <b*DQ:N  
actual circulation 实际流通 gf\oC> N  
actual cost 实际成本 (A.C ]hD  
actual expenditure 实际开支；实际支出 (+hK
%}K>  
actual income 实际入息；实际收入；实际收益 a(ZcmYzXU  
actual market 现货市场 P@~yx#G  
actual price 现货价；实际价格 0jWVp-y  
actual profit 实际利润 Bk{]g=DO  
actual quotation 实盘；实际价位；实际报价 as=fCuJ  
actual year basis 按实际年度计算 P16~Qj  
actuals 实货 `){.+S(5C  
actuarial investigation 精算调查 ,|/f`Pl  
actuarial principle 精算原则 9%obq/Lb  
actuarial report 精算师报告 "Z+k=~(  
Actuarial Society of Hong Kong 香港精算学会 m+$VVn3Z}  
actuarial valuation 精算师估值 9} .z;prz  
actuary 精算师 ;}p  
ad referendum agreement 暂定协议；有待覆核的协定 hOK8(U 0  
ad valorem duty 从价税；按值征税 A^SgI-y|  
ad valorem duty system 从价税制 *lJxH8\  
ad valorem fee 从价费 d2L&Z_
}  
ad valorem tariff 从价关税 7F.4Ga;  
additional allowance 额外免税额 j![\& z  
additional amount for unexpired risk 未过期风险的额外款额 ;-Aa|aT!  
additional assessable profit 补加应评税利润 ;q>ah!"k  
additional assessment 补加评税 cso8xq|b7  
additional commitment 额外承担 2
MK-5Kg  
additional commitment vote 额外承担拨款 :[d9tm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4?01s-Y  
additional dependent parent allowance 供养父母额外免税额 8H`[*|{'  
additional provision 额外拨款 V0Hj8}l;M  
additional stamp duty 附加印花税 &uVnZ@o42  
additional tax 补加税罚款；补加税款 RT8 ?7xFc  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bcz:q/f}@  
adjudged bankrupt 被裁定破产 RPbZ(.  
adjudicated bankrupt 裁定破产人 ?Q;=v~-Q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 a$fnh3j[  
adjudication of bankruptcy 裁定破产；宣告破产 b\,+f n  
adjudication of insolvency 裁定无力偿还债务 tpx2IE  
adjusted actual 经调整的实数；调整后的实数 b7ZSPXV  
adjusted current assets 经调整的流动资产；调整后的流动资产 %@Jsal'  
adjusted figure 经调整的数字；调整后的数额 1{.9uw"2S  
adjusted liabilities 经调整的负债；调整后的负债 I]_5}[I  
adjusted loss 经调整的亏损；调整后的亏损 A]3k4DL YS  
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 cidP|ie^  
adjusted profit 经调整的利润；调整后的利润 I( Mm?9F  
adjusted surplus 经调整的盈余额；调整后的盈余额 $<OD31T  
adjusted value 经调整的价值；调整后的价值 o{[qZc_%  
adjustment 调整；修订；理算〔保险〕 bW:!5"_{H  
adjustment centre 调剂中心 MpOc  
adjustment lag 调整过程的时间差距；调整时差 l}P=/#</T  
adjustment mechanism 调整机制 A":T 1 s  
adjustment of loss 亏损调整 8x
MX  
adjustment process 调整过程；调整程序 wdoR
%b{M  
adjustment range 调整幅度 \}G^\p6?M  
administered exchange rate 受管制汇率 "uf%iJ:%