[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: ([s2F%S`@  
;5oY)1  
A share Ａ股；甲类股份 D*heYh  
abatement of tax 减税；减扣免税额 O(CUwk  
ABN AMRO Bank N.V. 荷兰银行 F7a\Luae  
above-the-line expenditure 线上项目支出；经常预算支出 he 9qWL&^G  
above-the-line receipt 线上项目收入；经常预算收入 %]d^B|  
ABSA Asia Limited 南非联合亚洲有限公司 W)o-
aX!P  
absolute change 绝对数值变更 TqCzpf&&h/  
absolute expenditure 实际开支 :;rd!)5  
absolute guideline figure 绝对准则数字 ?f:FmgQk  
absolute interest 绝对权益 )J5(M`  
absolute order of discharge 绝对破产解除令 Gu9Ap<>!  
absolute profit margin 绝对利润幅度  gryC#  
absolute value 实值；绝对值 ASPfzW2  
absolutely vested interest 绝对既得权益 2#ypM9  
absorbed cost 已吸收成本；已分摊成本 .DIHd/wA  
absorption 吸收；分摊；合并 izOtt^#DZt  
absorption rate 吸收率；摊配率；分摊率 X`[or:cB  
ACB Finance Limited 亚洲商业财务有限公司 e~jp< 4  
acceptable form of reciprocity 合理的互惠条件 dfO84Z} 5  
acceptable rate 适当利率；适当汇率 'lg6<M%#[  
acceptance agreement 承兑协议 ?;!l-Dy  
acceptance for honour 参加承兑 yn"8Ma*  
acceptor 承兑人；接受人；受票人 Q;Xb-\\  
acceptor for honour 参加承兑人 &U!@l)<  
accident insurance 意外保险 
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Accident Insurance Association of Hong Kong 香港意外保险公会 6imDA]5N&
 
accident insurance scheme 意外保险计划 rC$ckug  
accident year basis 意外年度基准 n*hHqZl  
accommodation 通融；贷款 ,\xeNUZd  
accommodation bill 通融票据；空头票据 ~O&3OL:L  
accommodation party 汇票代发人 ^0c:ro  
account balance 帐户余额；帐户结余 J_<ENs-  
account book 帐簿 6xvyhg#B  
account collected in advance 预收款项 H~Hh$-z  
account current book 往来帐簿 /a(xUm@.  
account of after-acquired property 事后取得的财产报告 yIOoVi\m  
account of defaulter 拖欠帐目 9!}&&]Q`  
account payable 应付帐款 !ku5
P+y$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Z<;am  
account receivable 应收帐款 l0l2fwz(  
account receivable report 应收帐款报表 =T|Z[/fto  
account statement 结单；帐单；会计财务报表 5$`ihO?  
account title 帐户名称；会计科目 *C}vy`X  
accountant's report 会计师报告 oX8e}  
Accountant's Report Rules 会计师报告规则 ~f;d3dJ]/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9YwK1[G6/  
Accounting Arrangements 《会计安排》 ULkjY1&  
accounting basis 会计基础 7`thM/fN  
accounting by Official Receiver 破产管理署署长呈交的帐目 E0o=  
Accounting Circular 《会计通告》 E}00y%@*J  
accounting class 会计类别 _r^Cu.[7  
accounting date 记帐日期；会计结算日期 S{XV{o  
accounting for money 款项核算 Rbm"Qz  
Accounting Officer 会计主任 RbM`"wrZ  
accounting period 会计报告期；会计期 W4Tuc:X5  
accounting policy 会计政策；会计方针 f4@>7K]9TA  
accounting practice 会计惯例 g!,>.  
accounting principle 会计准则 ^/h,C^/;  
accounting record 会计记录 {|9x*I  
accounting report 会计报告 k}(C.`.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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Accounting Society of China 中国会计学会 0sD"Hu  
accounting statement 会计报表 lb{<}1YR0o  
accounting system 会计制度；会计系统 `%SFu  
accounting transaction 会计事项；帐务交易 07:CcT  
accounting treatment 会计处理 %3M1zZY  
accounting year 会计年度 MdV-;uf  
accretion 增值；添加 xlg6cO  
accrual 应计项目；应累算数目 HTA @en[5  
accrual basis 应计制；权责发生制 5|._K(M  
accrual basis accounting 应计制会计；权责发生制会计 @zSI@Oq_  
accrue 应累算；应计 IxNY%&* `  
accrued benefit 应累算利益 YII1Z'q  
accrued charges 应计费用 $[x2L s~  
accrued cumulative preference share dividend 应累算的累积优先股股息 .KSPr  
accrued expenses 应累算费用 Oc8]A=M12  
accrued interest payable 应付利息；应计未付利息 -rb]<FrL^  
accrued interest receivable 应收利息；应计未收利息 n&DRh.@  
accrued right 累算权益 J5b>mTvb  
accruing profit 应累算的利润 $k5mI1~  
accumulated fiscal reserve 累积财政储备 U bUl]  
accumulated profit 累积利润；滚存溢利 bL v_<\:m  
accumulated reserve 累积储备 C]59@z;+bN  
accumulation of surplus income 累积收益盈余 zGjf7VV2a  
acquired assets 既得资产 o&g-0!"  
acquisition 收购；购置；取得 ,1J+3ugp&  
acquisition cost 购置成本 +n_`*@SE  
acquisition expenses 购置费用 >G(M&  
acquisition of 100% interest 收购全部股权 c((^l&  
acquisition of control 取得控制权 |E/U(VS3l~  
acquisition of fixed assets 购置固定资产 %%5K%z,R#  
acquisition of shell “买壳” sq1Z;l31"  
acquisition price 收购价 zX*+J"x  
act of God 天灾
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acting partner 执事合伙人 nKPvAe(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >T: Yp<  
active partner 积极参与的合伙人 Z:7X=t=  
active trading 交投活跃 s4h3mypw
 
actual circulation 实际流通 VbQ9o  
actual cost 实际成本 i]oSVXx4WC  
actual expenditure 实际开支；实际支出 \i%h/
Ao  
actual income 实际入息；实际收入；实际收益 ;[9WB<t  
actual market 现货市场 DY<Br;  
actual price 现货价；实际价格 *ElR  
actual profit 实际利润 WB~ ^R<g  
actual quotation 实盘；实际价位；实际报价 \@6PA  
actual year basis 按实际年度计算 gwHNz5 a*V  
actuals 实货 }$EcNm$%  
actuarial investigation 精算调查 2@ 4^ 81
 
actuarial principle 精算原则 :y#KR\T1  
actuarial report 精算师报告 B^`'2$3  
Actuarial Society of Hong Kong 香港精算学会 doM}vh)6  
actuarial valuation 精算师估值 )xtDiDB  
actuary 精算师 PgZeDU PP  
ad referendum agreement 暂定协议；有待覆核的协定 CtItzp  
ad valorem duty 从价税；按值征税 U6SgV 8  
ad valorem duty system 从价税制 gQHE2$i>  
ad valorem fee 从价费 QQ*yQ
\  
ad valorem tariff 从价关税 ~  &)  
additional allowance 额外免税额 V-rzn171Q)  
additional amount for unexpired risk 未过期风险的额外款额 Ewg5s?2|  
additional assessable profit 补加应评税利润 t<'-?B2g  
additional assessment 补加评税 `}uOlC]I  
additional commitment 额外承担 1QkAFSl3  
additional commitment vote 额外承担拨款 P){F2&!P  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V$e\84<  
additional dependent parent allowance 供养父母额外免税额 ^]Mlkd:  
additional provision 额外拨款 'uAH, .B  
additional stamp duty 附加印花税 DxX333vC  
additional tax 补加税罚款；补加税款 ;533;(d*o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h!#!}|Q'  
adjudged bankrupt 被裁定破产 -?)` OHc^  
adjudicated bankrupt 裁定破产人 f{_K%0*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ai/VbV'|  
adjudication of bankruptcy 裁定破产；宣告破产 
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adjudication of insolvency 裁定无力偿还债务 \VJ7ahg[\  
adjusted actual 经调整的实数；调整后的实数 %) A-zzj  
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 aBL+i -  
adjusted liabilities 经调整的负债；调整后的负债 sR%,l  
adjusted loss 经调整的亏损；调整后的亏损 B/@9.a.c  
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 ^'"sFEV7RN  
adjusted profit 经调整的利润；调整后的利润 6OeRBD&  
adjusted surplus 经调整的盈余额；调整后的盈余额 "b6ZAgx
v  
adjusted value 经调整的价值；调整后的价值 )dFTH?Mpo  
adjustment 调整；修订；理算〔保险〕 %DJxU uh  
adjustment centre 调剂中心 N"d*pi#h  
adjustment lag 调整过程的时间差距；调整时差 =l&A9 >\  
adjustment mechanism 调整机制 JStT"*4j  
adjustment of loss 亏损调整 h9Zf4@w  
adjustment process 调整过程；调整程序 ba_T:;';0  
adjustment range 调整幅度 `9%Q2Al  
administered exchange rate 受管制汇率 t-#Y6U}b+