[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: 'f=)pc#&g  
a'_MhJzs  
A share Ａ股；甲类股份 :f?,]|]+-  
abatement of tax 减税；减扣免税额 s0XRL1kWr  
ABN AMRO Bank N.V. 荷兰银行 +!L_E6pyXE  
above-the-line expenditure 线上项目支出；经常预算支出 0p:ClM2O  
above-the-line receipt 线上项目收入；经常预算收入 *f0. =?  
ABSA Asia Limited 南非联合亚洲有限公司 c:h.J4mv  
absolute change 绝对数值变更 'K;4102\  
absolute expenditure 实际开支 =M/UHOY  
absolute guideline figure 绝对准则数字 RB lOTQjv  
absolute interest 绝对权益 L#7)X5a__  
absolute order of discharge 绝对破产解除令 s%L" c  
absolute profit margin 绝对利润幅度 O, ``\(P  
absolute value 实值；绝对值 I 9:G9  
absolutely vested interest 绝对既得权益 K\^&_#MG  
absorbed cost 已吸收成本；已分摊成本 7U{b+=,wK  
absorption 吸收；分摊；合并 lry&)G=5  
absorption rate 吸收率；摊配率；分摊率 4PO% qO  
ACB Finance Limited 亚洲商业财务有限公司 e~t}z_>F  
acceptable form of reciprocity 合理的互惠条件 5,0wj0l  
acceptable rate 适当利率；适当汇率 FfD ,cDs  
acceptance agreement 承兑协议 ~q8V<@?  
acceptance for honour 参加承兑 I9*BENkR  
acceptor 承兑人；接受人；受票人 r7Q:l ?F2  
acceptor for honour 参加承兑人 o/x5  
accident insurance 意外保险 9U}MXY0  
Accident Insurance Association of Hong Kong 香港意外保险公会 P[#W Hbn  
accident insurance scheme 意外保险计划  0'V -  
accident year basis 意外年度基准 s iss_1J  
accommodation 通融；贷款 8H3!; ]  
accommodation bill 通融票据；空头票据 p(x1D] #Z[  
accommodation party 汇票代发人 &-8-xw#.  
account balance 帐户余额；帐户结余 `jUS{ 3^  
account book 帐簿 So)KI_M  
account collected in advance 预收款项 0'q(XB`i=  
account current book 往来帐簿 (}~eD  
account of after-acquired property 事后取得的财产报告 =|6^)lt$
 
account of defaulter 拖欠帐目 d5sGkR`(  
account payable 应付帐款 4ye`;hXy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H z3 S^o7  
account receivable 应收帐款 vYMbs
on}  
account receivable report 应收帐款报表 XftJ=  *  
account statement 结单；帐单；会计财务报表 CJ}@R.
Zy  
account title 帐户名称；会计科目 $^NWzc  
accountant's report 会计师报告 Q
N}3S0  
Accountant's Report Rules 会计师报告规则 ?) ,xZ1"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !7 ZfT?&  
Accounting Arrangements 《会计安排》 'a-5U TT  
accounting basis 会计基础 4M0
v1`k  
accounting by Official Receiver 破产管理署署长呈交的帐目 G7_"^r%c9;  
Accounting Circular 《会计通告》 #o r7T^  
accounting class 会计类别 n7,6a  
accounting date 记帐日期；会计结算日期 #hE3~+i  
accounting for money 款项核算 d'AviW>  
Accounting Officer 会计主任 #H|j-RM2  
accounting period 会计报告期；会计期 YW$x:  
accounting policy 会计政策；会计方针 soqNzdTB2  
accounting practice 会计惯例 >uPde5"ZF-  
accounting principle 会计准则 E?m#S  
accounting record 会计记录 1&@wb'MBs.  
accounting report 会计报告 YAC zznN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,[ J'!NC1  
Accounting Society of China 中国会计学会 Pu%>j'A  
accounting statement 会计报表 +{Jf]"KD  
accounting system 会计制度；会计系统 Y^jnlS)h  
accounting transaction 会计事项；帐务交易 &W!d}, ;  
accounting treatment 会计处理 l> 5]Wd{/  
accounting year 会计年度 bJ,=yB+0  
accretion 增值；添加 $NGtxZp  
accrual 应计项目；应累算数目 6rN5Xf cS  
accrual basis 应计制；权责发生制 ANpY qV  
accrual basis accounting 应计制会计；权责发生制会计 6B;_uIq5  
accrue 应累算；应计 j=jrzG+`  
accrued benefit 应累算利益 {u_k\m[Y  
accrued charges 应计费用 %`\3V {2*  
accrued cumulative preference share dividend 应累算的累积优先股股息 dW^_tzfF7  
accrued expenses 应累算费用 F{H0
%  
accrued interest payable 应付利息；应计未付利息 v/TlXxfil  
accrued interest receivable 应收利息；应计未收利息 E=1/  
accrued right 累算权益 N>6yacTB  
accruing profit 应累算的利润 a4a[pX,5  
accumulated fiscal reserve 累积财政储备 SE}RP3dF!  
accumulated profit 累积利润；滚存溢利 !K^kKP*l  
accumulated reserve 累积储备 !,JT91  
accumulation of surplus income 累积收益盈余 HH~  du  
acquired assets 既得资产 +SA<0l  
acquisition 收购；购置；取得 hq8/`u YF  
acquisition cost 购置成本 Q0"F>%Cn  
acquisition expenses 购置费用 #<i><EG  
acquisition of 100% interest 收购全部股权 zRJKIm  
acquisition of control 取得控制权 4\'81"ei  
acquisition of fixed assets 购置固定资产 U`nS` p  
acquisition of shell “买壳” &CeF^  
acquisition price 收购价 ~ %YTJS  
act of God 天灾 !q6V@&  
acting partner 执事合伙人 b}U&bFl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 K^qUlyv  
active partner 积极参与的合伙人 cA*X$j6  
active trading 交投活跃
(zYSSf!I  
actual circulation 实际流通  PN^1  
actual cost 实际成本 v/00LR  
actual expenditure 实际开支；实际支出 }Ka.bZS  
actual income 实际入息；实际收入；实际收益 /2\=sTd  
actual market 现货市场 KjfKo;T  
actual price 现货价；实际价格 ,a_{ Y+  
actual profit 实际利润 J
!
fc)h
 
actual quotation 实盘；实际价位；实际报价 OTHd1PSOu  
actual year basis 按实际年度计算 D%Jc?6/I#3  
actuals 实货 *DI:MBJY  
actuarial investigation 精算调查 p$o&dQ=n[  
actuarial principle 精算原则 ]-Y]Q%A4  
actuarial report 精算师报告  q>.t~  
Actuarial Society of Hong Kong 香港精算学会 :8|3V~%m  
actuarial valuation 精算师估值 dpn&)?f  
actuary 精算师 Qbt>}?-  
ad referendum agreement 暂定协议；有待覆核的协定 6M vRR  
ad valorem duty 从价税；按值征税 X-r,>o:  
ad valorem duty system 从价税制 FjLv*K[#d  
ad valorem fee 从价费 E?h2e~ ,]  
ad valorem tariff 从价关税 q
jEWk."  
additional allowance 额外免税额 Ho8.
-QSG  
additional amount for unexpired risk 未过期风险的额外款额 K2o0L5Lke  
additional assessable profit 补加应评税利润 j nA_!;b  
additional assessment 补加评税 -5_xI)i
 
additional commitment 额外承担 )I-?zyL  
additional commitment vote 额外承担拨款 Eno2<<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q2pboZ86  
additional dependent parent allowance 供养父母额外免税额 H{Y=&#%d  
additional provision 额外拨款 =
?*"V-l  
additional stamp duty 附加印花税 uZ?CVluP  
additional tax 补加税罚款；补加税款 P<JkRX  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 u.4vp]eU  
adjudged bankrupt 被裁定破产 -%gd')@SfD  
adjudicated bankrupt 裁定破产人 Y{|~A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [W;dguh  
adjudication of bankruptcy 裁定破产；宣告破产 o^"3C1j  
adjudication of insolvency 裁定无力偿还债务 *P\_:>bV(  
adjusted actual 经调整的实数；调整后的实数 Y~SlipY_  
adjusted current assets 经调整的流动资产；调整后的流动资产 (?3\.tQ}}  
adjusted figure 经调整的数字；调整后的数额 '2J6%Gg  
adjusted liabilities 经调整的负债；调整后的负债 A*U'SCg(G  
adjusted loss 经调整的亏损；调整后的亏损 YeVc,B'  
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 7^TXlWn^G  
adjusted profit 经调整的利润；调整后的利润 f4y;K>u7p  
adjusted surplus 经调整的盈余额；调整后的盈余额 H;Qn?^  
adjusted value 经调整的价值；调整后的价值 JG4*B|3  
adjustment 调整；修订；理算〔保险〕 gN'
i+mQcu  
adjustment centre 调剂中心 ^JVP2L>o*  
adjustment lag 调整过程的时间差距；调整时差 7-g4S]r<  
adjustment mechanism 调整机制  gWH9=%!  
adjustment of loss 亏损调整 l@J|p#0q  
adjustment process 调整过程；调整程序 Vg~ kpgB
 
adjustment range 调整幅度 (E(:F[.S  
administered exchange rate 受管制汇率 "t&k{\$\