[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: o Y<vKs^  
avq J[R  
A share Ａ股；甲类股份 NNRKYdp,  
abatement of tax 减税；减扣免税额 PG'I7)Bv  
ABN AMRO Bank N.V. 荷兰银行 fi 6_yFl  
above-the-line expenditure 线上项目支出；经常预算支出 5'xZ9K  
above-the-line receipt 线上项目收入；经常预算收入 @2\U jEo~  
ABSA Asia Limited 南非联合亚洲有限公司 x o72JJ  
absolute change 绝对数值变更 ^
AO2%09.S  
absolute expenditure 实际开支 :m("oC@}  
absolute guideline figure 绝对准则数字 H$&P=\8n  
absolute interest 绝对权益 T8vMBaU!qY  
absolute order of discharge 绝对破产解除令 O^R^Aw  
absolute profit margin 绝对利润幅度 h5))D!  
absolute value 实值；绝对值 eT8h:+k  
absolutely vested interest 绝对既得权益 p\xsW"=8q  
absorbed cost 已吸收成本；已分摊成本 > !HC ?  
absorption 吸收；分摊；合并 ~>}7+p ?;  
absorption rate 吸收率；摊配率；分摊率 eh3CVgH91;  
ACB Finance Limited 亚洲商业财务有限公司 p+{*w7?8"[  
acceptable form of reciprocity 合理的互惠条件 u_$Spbc]/  
acceptable rate 适当利率；适当汇率 `UkPXCC\1  
acceptance agreement 承兑协议 <%oT}K\;  
acceptance for honour 参加承兑 "~IGE3{  
acceptor 承兑人；接受人；受票人 U9RpHh`  
acceptor for honour 参加承兑人 C}]rx{xC  
accident insurance 意外保险  TJb&f<  
Accident Insurance Association of Hong Kong 香港意外保险公会 !i=k=l=  
accident insurance scheme 意外保险计划 hPUYq7B  
accident year basis 意外年度基准 q -^Z=,<  
accommodation 通融；贷款 yn{U/+  
accommodation bill 通融票据；空头票据 @'S !G"\  
accommodation party 汇票代发人 N37#Vs  
account balance 帐户余额；帐户结余 qV@Hu/;  
account book 帐簿 @wXo{p@W  
account collected in advance 预收款项 dJZ 9mP!d  
account current book 往来帐簿 glWa?#1  
account of after-acquired property 事后取得的财产报告 f/=H#'+8  
account of defaulter 拖欠帐目 &E!-~'|z  
account payable 应付帐款 nZUBblRJ)  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !q*]_1  
account receivable 应收帐款 O[&G6+  
account receivable report 应收帐款报表 GoKMi[b  
account statement 结单；帐单；会计财务报表 p5=VGKp  
account title 帐户名称；会计科目 ;#?+i`9'q  
accountant's report 会计师报告 79MB_Is]s  
Accountant's Report Rules 会计师报告规则 =[^_x+x hE  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]F,v#6qi  
Accounting Arrangements 《会计安排》 2lBu"R6}  
accounting basis 会计基础 f.u[!T  
accounting by Official Receiver 破产管理署署长呈交的帐目 Xdc>Z\0V  
Accounting Circular 《会计通告》 HLDg_ On8  
accounting class 会计类别 H
d=!  
accounting date 记帐日期；会计结算日期 ZlYb8+rW  
accounting for money 款项核算 e@{8G^o>D  
Accounting Officer 会计主任 C$EvcF%1  
accounting period 会计报告期；会计期 Q,xKi|$r  
accounting policy 会计政策；会计方针 ~r>
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accounting practice 会计惯例 A*hc w  
accounting principle 会计准则 KRP)y{~o  
accounting record 会计记录 ;+]GyDgVq  
accounting report 会计报告 ^'aMp}3iu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q oVp@=\:"  
Accounting Society of China 中国会计学会 'q=Ly?9  
accounting statement 会计报表 Nv
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accounting system 会计制度；会计系统 uEkUK|
 
accounting transaction 会计事项；帐务交易 c-^\YSDMN  
accounting treatment 会计处理 ]#x?[F  
accounting year 会计年度 cwA+?:Ry}  
accretion 增值；添加 HzF]hm,  
accrual 应计项目；应累算数目 }c*6|B@f  
accrual basis 应计制；权责发生制 lO0 PZnW9  
accrual basis accounting 应计制会计；权责发生制会计 d/:zO4v3  
accrue 应累算；应计 g4*]R>f  
accrued benefit 应累算利益 ~4+= C\r  
accrued charges 应计费用 H?axlRmw3  
accrued cumulative preference share dividend 应累算的累积优先股股息 9:l>FoXS  
accrued expenses 应累算费用 'y.'Xj:l  
accrued interest payable 应付利息；应计未付利息 l %{$CmG\  
accrued interest receivable 应收利息；应计未收利息 geu8$^  
accrued right 累算权益 A? *_14&  
accruing profit 应累算的利润 O486:tF  
accumulated fiscal reserve 累积财政储备 @[4Tdf  
accumulated profit 累积利润；滚存溢利 YWPAc>uw,  
accumulated reserve 累积储备 hUy\)GsT  
accumulation of surplus income 累积收益盈余 X6]eQ PN2  
acquired assets 既得资产 `7zNVYur8  
acquisition 收购；购置；取得 \[w82%U  
acquisition cost 购置成本 k
ycZ  
acquisition expenses 购置费用 9 &~Rj 9  
acquisition of 100% interest 收购全部股权 /Hl]$sJY  
acquisition of control 取得控制权 !&D&Gs  
acquisition of fixed assets 购置固定资产 d`;_~{sleR  
acquisition of shell “买壳” kiFTx &gf  
acquisition price 收购价 v1Lu.JQC$  
act of God 天灾 xI7;(o"  
acting partner 执事合伙人 
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active market 买卖活跃的市场；交投畅旺的市场；旺市
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active partner 积极参与的合伙人 vxzOG?Xc:  
active trading 交投活跃 QNH5Cq;Y  
actual circulation 实际流通 9RoN,e8!  
actual cost 实际成本 qwU,D6  
actual expenditure 实际开支；实际支出 z`D;8x2b  
actual income 实际入息；实际收入；实际收益 ^w XXx=Xf  
actual market 现货市场 fhA K^ @h  
actual price 现货价；实际价格 j6KGri  
actual profit 实际利润 p}NIZ)]$  
actual quotation 实盘；实际价位；实际报价 W=Ru?sG=  
actual year basis 按实际年度计算 8L<G
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actuals 实货 JYB<} 
;,  
actuarial investigation 精算调查 %Ln7{w  
actuarial principle 精算原则 eJrJ5mlI`  
actuarial report 精算师报告 5/v@VU
zH  
Actuarial Society of Hong Kong 香港精算学会 `\:92+  
actuarial valuation 精算师估值 Z\d7dbv  
actuary 精算师 6*/o  
ad referendum agreement 暂定协议；有待覆核的协定 ~',<7eW  
ad valorem duty 从价税；按值征税 PZRm.vC)k  
ad valorem duty system 从价税制 t YmR<^  
ad valorem fee 从价费 S/|'ggC  
ad valorem tariff 从价关税 +_HPZo  
additional allowance 额外免税额 lk6*?EJ  
additional amount for unexpired risk 未过期风险的额外款额 ~'e/lX9g-  
additional assessable profit 补加应评税利润 ^t=Hl  
additional assessment 补加评税 x62b=k}  
additional commitment 额外承担 3Q`F x  
additional commitment vote 额外承担拨款 {<a(1#{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !tT$}?Ano  
additional dependent parent allowance 供养父母额外免税额 99}n%(V  
additional provision 额外拨款 )x-iru A:  
additional stamp duty 附加印花税 0.-2
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additional tax 补加税罚款；补加税款 t>h<XPJi  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *ws!8-)fH  
adjudged bankrupt 被裁定破产 2bS)|#v<_t  
adjudicated bankrupt 裁定破产人 I#D{6 %~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fMn7E8.  
adjudication of bankruptcy 裁定破产；宣告破产 B1 oy,'  
adjudication of insolvency 裁定无力偿还债务 ~\c]!%)o  
adjusted actual 经调整的实数；调整后的实数 _'k?9eN`  
adjusted current assets 经调整的流动资产；调整后的流动资产 (
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adjusted figure 经调整的数字；调整后的数额 >WMH.5p  
adjusted liabilities 经调整的负债；调整后的负债 MC!K7ji  
adjusted loss 经调整的亏损；调整后的亏损 m-lUgx7  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 a3L]'E'*#  
adjusted profit 经调整的利润；调整后的利润 ~l%Dcp  
adjusted surplus 经调整的盈余额；调整后的盈余额 6|m
1z  
adjusted value 经调整的价值；调整后的价值 }*m:zD@8$  
adjustment 调整；修订；理算〔保险〕 q#-szZQ  
adjustment centre 调剂中心 9~DoF]TM  
adjustment lag 调整过程的时间差距；调整时差 u2^oXl  
adjustment mechanism 调整机制 iKa }@U  
adjustment of loss 亏损调整 <`sVu  
adjustment process 调整过程；调整程序 B&_62`  
adjustment range 调整幅度 .9WJ/RKZ\D  
administered exchange rate 受管制汇率 6>)]7
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