[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: S6a\KtVa  
F"O\uo:3  
A share Ａ股；甲类股份 Xc}XRKiy{  
abatement of tax 减税；减扣免税额 X{ OWDy  
ABN AMRO Bank N.V. 荷兰银行 -B&(
&R  
above-the-line expenditure 线上项目支出；经常预算支出 T?1V%!a;f  
above-the-line receipt 线上项目收入；经常预算收入 K7K/P{@9[9  
ABSA Asia Limited 南非联合亚洲有限公司 Hbd>sS  
absolute change 绝对数值变更 ( N};.DB1Y  
absolute expenditure 实际开支 vv{+p(~**O  
absolute guideline figure 绝对准则数字 fwV2b<[  
absolute interest 绝对权益 uLWu. Vx  
absolute order of discharge 绝对破产解除令 Jp+'"a  
absolute profit margin 绝对利润幅度 +A)> zx  
absolute value 实值；绝对值 TjYHoL5
 
absolutely vested interest 绝对既得权益 GZNN2 '  
absorbed cost 已吸收成本；已分摊成本 ;l ZKgi8`  
absorption 吸收；分摊；合并 w}zmcO:x  
absorption rate 吸收率；摊配率；分摊率 lv'W
RS'}  
ACB Finance Limited 亚洲商业财务有限公司 Jou* e%  
acceptable form of reciprocity 合理的互惠条件 MGt>:&s(]  
acceptable rate 适当利率；适当汇率 T,1qR:58  
acceptance agreement 承兑协议 @z{SDM  
acceptance for honour 参加承兑 [|=M<>?[  
acceptor 承兑人；接受人；受票人 G8klW ZAJ  
acceptor for honour 参加承兑人 [H>u'fy:C  
accident insurance 意外保险
p\ lR1  
Accident Insurance Association of Hong Kong 香港意外保险公会 p?,<{mAe  
accident insurance scheme 意外保险计划 ||awNSt  
accident year basis 意外年度基准 %xOxMK@  
accommodation 通融；贷款 hpb|| V  
accommodation bill 通融票据；空头票据 /Xb4'Qj  
accommodation party 汇票代发人 ._^ne=Lx  
account balance 帐户余额；帐户结余 (I#6!Yt9J  
account book 帐簿 ]rH[+t-  
account collected in advance 预收款项 tm^joK[{|J  
account current book 往来帐簿 -P/DmSS8V  
account of after-acquired property 事后取得的财产报告 AJxN9 [Z!N  
account of defaulter 拖欠帐目 X )tH23  
account payable 应付帐款 )
`f-qTe  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $["HC-n?.k  
account receivable 应收帐款 $5)#L$!,]  
account receivable report 应收帐款报表 K4<"XF1A:  
account statement 结单；帐单；会计财务报表 #]tDxZ] 6  
account title 帐户名称；会计科目 h%ys::\zF  
accountant's report 会计师报告 ]h(Iun  
Accountant's Report Rules 会计师报告规则 OB$Jv<C@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 n+ebi>
}P  
Accounting Arrangements 《会计安排》 `cXLa=B)9  
accounting basis 会计基础 ~io.TS|r  
accounting by Official Receiver 破产管理署署长呈交的帐目 e8^/S^ =&d  
Accounting Circular 《会计通告》 pF- _yyQ  
accounting class 会计类别 }3X/"2SW^  
accounting date 记帐日期；会计结算日期 : #CWiq("%  
accounting for money 款项核算 =-fM2oiI:  
Accounting Officer 会计主任 oMj"l#a*  
accounting period 会计报告期；会计期 d4;$=P  
accounting policy 会计政策；会计方针 otR7E+*3  
accounting practice 会计惯例 L,y q=%h|  
accounting principle 会计准则 [07E-TT2U  
accounting record 会计记录 @Xl(A]w%!  
accounting report 会计报告 B=& [Z2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 nsU7cLf"^V  
Accounting Society of China 中国会计学会 j;]I -M[  
accounting statement 会计报表
9U6$-
]J  
accounting system 会计制度；会计系统 s_IFl5D]  
accounting transaction 会计事项；帐务交易  t8EI"|  
accounting treatment 会计处理 iIX%%r+  
accounting year 会计年度 r*vh3.Agl  
accretion 增值；添加 9d#? ,:JG  
accrual 应计项目；应累算数目 @i>)x*I#AI  
accrual basis 应计制；权责发生制 q| 1%G Nb  
accrual basis accounting 应计制会计；权责发生制会计 -(:T&rfTp  
accrue 应累算；应计 92<+ug=  
accrued benefit 应累算利益 HJ7A/XW  
accrued charges 应计费用 J4::.r  
accrued cumulative preference share dividend 应累算的累积优先股股息 xz!0
BG  
accrued expenses 应累算费用 !<:Cd(bM  
accrued interest payable 应付利息；应计未付利息 EtN,  
accrued interest receivable 应收利息；应计未收利息 z:f&k}(  
accrued right 累算权益 49=pB,H;H  
accruing profit 应累算的利润 m1;Htw  
accumulated fiscal reserve 累积财政储备 '2lzMc>wvP  
accumulated profit 累积利润；滚存溢利 Rh^@1{yr  
accumulated reserve 累积储备 -^m?%_<50l  
accumulation of surplus income 累积收益盈余 #RR;?`,L}  
acquired assets 既得资产 pS+w4gW  
acquisition 收购；购置；取得 `D[O\ VE  
acquisition cost 购置成本 > UZ-['H  
acquisition expenses 购置费用 D r(0w{5  
acquisition of 100% interest 收购全部股权 SED52$zA  
acquisition of control 取得控制权 ) ~=pt&+  
acquisition of fixed assets 购置固定资产 lOVcX
Ae}  
acquisition of shell “买壳” q@bye4Ry%W  
acquisition price 收购价 V_J0I*Qa4  
act of God 天灾 azv173XZ  
acting partner 执事合伙人 _D{A`z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {TNORbZz  
active partner 积极参与的合伙人 I p{R'H
G/  
active trading 交投活跃 @`L;_S+  
actual circulation 实际流通 [E a{);  
actual cost 实际成本 LP#wE~K"b  
actual expenditure 实际开支；实际支出 P-4$Qksx  
actual income 实际入息；实际收入；实际收益 )mm0PJF~q  
actual market 现货市场 }jCO@v;  
actual price 现货价；实际价格 t/Io.d   
actual profit 实际利润 zb9G&'7  
actual quotation 实盘；实际价位；实际报价 zBy} >Jx  
actual year basis 按实际年度计算 JyE-
c}I  
actuals 实货 =|E "  
actuarial investigation 精算调查 GbQi3%  
actuarial principle 精算原则 0"OEOYs}  
actuarial report 精算师报告 ~@c<5 -`{  
Actuarial Society of Hong Kong 香港精算学会 ,gQl_Amvz  
actuarial valuation 精算师估值 g}<jn'@{  
actuary 精算师 )]C]KB  
ad referendum agreement 暂定协议；有待覆核的协定 HfSx*@\s  
ad valorem duty 从价税；按值征税 8C*@d_=q  
ad valorem duty system 从价税制 ,.9lz  
ad valorem fee 从价费 3Y38lP:>h  
ad valorem tariff 从价关税 n5d8^c!2  
additional allowance 额外免税额 I+kAy;2  
additional amount for unexpired risk 未过期风险的额外款额 wx3_?8z/O  
additional assessable profit 补加应评税利润 >1!u]R<3  
additional assessment 补加评税 b VEJ  
additional commitment 额外承担 Vt}QPNt  
additional commitment vote 额外承担拨款 gvT}UNqL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y`n?f|nf  
additional dependent parent allowance 供养父母额外免税额 doL-G?8B  
additional provision 额外拨款 (%L/|F_  
additional stamp duty 附加印花税 oI
ick  
additional tax 补加税罚款；补加税款 %evb.h)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;"Gy5  
adjudged bankrupt 被裁定破产 ]4H)GWHKg  
adjudicated bankrupt 裁定破产人 06Wqfzceb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %9>w|%+;U+  
adjudication of bankruptcy 裁定破产；宣告破产 nDraX_sm=  
adjudication of insolvency 裁定无力偿还债务 Y ]()v  
adjusted actual 经调整的实数；调整后的实数 kMVr[q,MEq  
adjusted current assets 经调整的流动资产；调整后的流动资产 sn:VMHrOT  
adjusted figure 经调整的数字；调整后的数额 j ^j"w(a  
adjusted liabilities 经调整的负债；调整后的负债 !lfE7|\p  
adjusted loss 经调整的亏损；调整后的亏损 iG5 4 +]  
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 Qg/FFn^Kg*  
adjusted profit 经调整的利润；调整后的利润 eB#I-eD  
adjusted surplus 经调整的盈余额；调整后的盈余额 9 o,`peH  
adjusted value 经调整的价值；调整后的价值 a 4ViVy  
adjustment 调整；修订；理算〔保险〕 [+D]!&P  
adjustment centre 调剂中心 ]YI 9  
adjustment lag 调整过程的时间差距；调整时差 &qg6^&  
adjustment mechanism 调整机制 %mmV#vwp  
adjustment of loss 亏损调整 9~W]D!m,  
adjustment process 调整过程；调整程序 L/ rf5||@  
adjustment range 调整幅度 rB".!b  
administered exchange rate 受管制汇率 vgy.fP"@