[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: EAx@a%  
N0/DPZX7  
A share Ａ股；甲类股份 lB3W|-Ci  
abatement of tax 减税；减扣免税额 !7Ta Vx}`(  
ABN AMRO Bank N.V. 荷兰银行 l*/I ;a$  
above-the-line expenditure 线上项目支出；经常预算支出 7X1T9'jI2  
above-the-line receipt 线上项目收入；经常预算收入 /1g_Uv;  
ABSA Asia Limited 南非联合亚洲有限公司 *y F 9_\n  
absolute change 绝对数值变更 q]<cn2  
absolute expenditure 实际开支 lS 9rgq<n  
absolute guideline figure 绝对准则数字 ] S]F&B M|  
absolute interest 绝对权益 HPm12&8,  
absolute order of discharge 绝对破产解除令 A=E1S{C  
absolute profit margin 绝对利润幅度 -x@mS2  
absolute value 实值；绝对值 Svy bP&i|  
absolutely vested interest 绝对既得权益 gHA"O@HgDI  
absorbed cost 已吸收成本；已分摊成本 @)|62Dv /  
absorption 吸收；分摊；合并 b`fPP{mG  
absorption rate 吸收率；摊配率；分摊率 9>\s81^  
ACB Finance Limited 亚洲商业财务有限公司
}M * Oo  
acceptable form of reciprocity 合理的互惠条件 LEWeybT  
acceptable rate 适当利率；适当汇率 j:\MrYt0H  
acceptance agreement 承兑协议 9SXFiZA(r  
acceptance for honour 参加承兑 ?nCG:\&;'=  
acceptor 承兑人；接受人；受票人 8(7DW |\  
acceptor for honour 参加承兑人 n<uF9N<   
accident insurance 意外保险 f9F@G&&Ugg  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z$~Wr3/  
accident insurance scheme 意外保险计划 oaM $<  
accident year basis 意外年度基准 &}Cm9V  
accommodation 通融；贷款 V8 }yK$4b  
accommodation bill 通融票据；空头票据 ,Qd UfM  
accommodation party 汇票代发人 +r"{$'{^  
account balance 帐户余额；帐户结余 }RDGk+x7|  
account book 帐簿 ;1A4p`)  
account collected in advance 预收款项 L"P$LEk  
account current book 往来帐簿 kW3V"twx  
account of after-acquired property 事后取得的财产报告 VW}xY  
account of defaulter 拖欠帐目 S{zi8Oc6  
account payable 应付帐款 >/Gz*.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a2SMNC]  
account receivable 应收帐款 v&;q4b4  
account receivable report 应收帐款报表 :na9PW`TC  
account statement 结单；帐单；会计财务报表  bF0y`  
account title 帐户名称；会计科目 {.K>9#^m  
accountant's report 会计师报告 y
n)K1f^  
Accountant's Report Rules 会计师报告规则 =rM T1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "k o?AUt  
Accounting Arrangements 《会计安排》 !-_0I
:m  
accounting basis 会计基础 8vOKm)[%  
accounting by Official Receiver 破产管理署署长呈交的帐目 NiQ`,Q$B  
Accounting Circular 《会计通告》 P4-`<i]!S  
accounting class 会计类别 :GBWQXb G  
accounting date 记帐日期；会计结算日期 ;!v2kVuS]  
accounting for money 款项核算 4p\<b8(9>  
Accounting Officer 会计主任 MkEr|w'  
accounting period 会计报告期；会计期 dgh)Rfp3  
accounting policy 会计政策；会计方针 >7[. {Y  
accounting practice 会计惯例 FctqE/>}I  
accounting principle 会计准则 s`B ]+  
accounting record 会计记录 .
DiH)  
accounting report 会计报告 XCc/\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $vl q]6V8  
Accounting Society of China 中国会计学会 ]h3<r8D_#  
accounting statement 会计报表 ]3uErnI  
accounting system 会计制度；会计系统 q\
cH+n)C  
accounting transaction 会计事项；帐务交易 w7@fiH{  
accounting treatment 会计处理 ACxOC2\n  
accounting year 会计年度 ^V#9{)B  
accretion 增值；添加 iZ} w>1  
accrual 应计项目；应累算数目 {4SwCN /  
accrual basis 应计制；权责发生制 =Yg36J4[  
accrual basis accounting 应计制会计；权责发生制会计 WvQK$}Ax4N  
accrue 应累算；应计 7p}J]!Z  
accrued benefit 应累算利益 u.u bw(vv  
accrued charges 应计费用 ?-1r$z  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,5$V;|  
accrued expenses 应累算费用 \x P$m|Y3  
accrued interest payable 应付利息；应计未付利息 ^x-vOGlR  
accrued interest receivable 应收利息；应计未收利息 veIR)i@dx  
accrued right 累算权益 V3DXoRE-8i  
accruing profit 应累算的利润 v]SHude{  
accumulated fiscal reserve 累积财政储备 Dvbrpn!sk  
accumulated profit 累积利润；滚存溢利 G5a PjP  
accumulated reserve 累积储备 qkVGa%^  
accumulation of surplus income 累积收益盈余 7N9~nEU  
acquired assets 既得资产 bL soKe  
acquisition 收购；购置；取得 $N4 %I4  
acquisition cost 购置成本 4+2XPaIm  
acquisition expenses 购置费用 t\Pn67t  
acquisition of 100% interest 收购全部股权 Y7
(E<1Yx  
acquisition of control 取得控制权 VrLU07"0n  
acquisition of fixed assets 购置固定资产 K=T]@ix$  
acquisition of shell “买壳” = }0M^F  
acquisition price 收购价 B7BXS*_b  
act of God 天灾 q_S`@2Dzz,  
acting partner 执事合伙人 {@, } M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 RP 'VEJ  
active partner 积极参与的合伙人 q/w<>u  
active trading 交投活跃 uTgBnv( Y*  
actual circulation 实际流通 GO0Spf_Gh  
actual cost 实际成本 ^PA[fL"  
actual expenditure 实际开支；实际支出 '?7th>pC  
actual income 实际入息；实际收入；实际收益 m}/LMY  
actual market 现货市场 swNJ\m  
actual price 现货价；实际价格 l,AK  
actual profit 实际利润 KzD5>Xf]4$  
actual quotation 实盘；实际价位；实际报价 pn3f{fQ  
actual year basis 按实际年度计算 wgfy; #  
actuals 实货 9QE|
p  
actuarial investigation 精算调查 H^_]' ~.  
actuarial principle 精算原则 dayp1%d  
actuarial report 精算师报告 mw0#Dhyy1=  
Actuarial Society of Hong Kong 香港精算学会 7LMad %  
actuarial valuation 精算师估值 YF/@]6j  
actuary 精算师
}%LwaRT  
ad referendum agreement 暂定协议；有待覆核的协定 L(tS]yWHw  
ad valorem duty 从价税；按值征税 HgL*/d  
ad valorem duty system 从价税制 0w^\sf%s  
ad valorem fee 从价费 Zkl:^!*  
ad valorem tariff 从价关税 `.>5H\w0e  
additional allowance 额外免税额 wXw pKm  
additional amount for unexpired risk 未过期风险的额外款额 #;cDPBv*wS  
additional assessable profit 补加应评税利润 s!S,;H  
additional assessment 补加评税 0_b7*\xc  
additional commitment 额外承担 .s$#: ls?  
additional commitment vote 额外承担拨款 "a;z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 S~^0 _?  
additional dependent parent allowance 供养父母额外免税额 <qZ"W6&&  
additional provision 额外拨款 a,X=!oJ  
additional stamp duty 附加印花税 #:Z"V8n'  
additional tax 补加税罚款；补加税款 LX A1rgUWT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 N_S>%Z+  
adjudged bankrupt 被裁定破产 +
SCUS]  
adjudicated bankrupt 裁定破产人 K0B J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k1;,eB  
adjudication of bankruptcy 裁定破产；宣告破产 |rJ_  
adjudication of insolvency 裁定无力偿还债务 OdX-.FFl  
adjusted actual 经调整的实数；调整后的实数 !R,9Pg*Ey  
adjusted current assets 经调整的流动资产；调整后的流动资产 7s:`]V%  
adjusted figure 经调整的数字；调整后的数额 +o&E)S}wP  
adjusted liabilities 经调整的负债；调整后的负债 -f?Rr:#  
adjusted loss 经调整的亏损；调整后的亏损 9HMW!DSK`  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ]P/eg$u'I  
adjusted profit 经调整的利润；调整后的利润 etF?,^)h=g  
adjusted surplus 经调整的盈余额；调整后的盈余额 .&2pZ  
adjusted value 经调整的价值；调整后的价值 W"9iFj X  
adjustment 调整；修订；理算〔保险〕 EFeGxM  
adjustment centre 调剂中心 E\!:MCL  
adjustment lag 调整过程的时间差距；调整时差 Bm%.f!`  
adjustment mechanism 调整机制 QrDrdA  
adjustment of loss 亏损调整 9_IR%bm  
adjustment process 调整过程；调整程序 lh
`inAt)"  
adjustment range 调整幅度 =y>P>&sI  
administered exchange rate 受管制汇率 [;B_ENV