[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: \DG( 8l  
(1QdZD|  
A share Ａ股；甲类股份 P58\+9d_  
abatement of tax 减税；减扣免税额 s98: *o3  
ABN AMRO Bank N.V. 荷兰银行 0S)"Q^6ny  
above-the-line expenditure 线上项目支出；经常预算支出 ek Y?  
above-the-line receipt 线上项目收入；经常预算收入 g_3rEvf"4  
ABSA Asia Limited 南非联合亚洲有限公司 &.|;yt%v  
absolute change 绝对数值变更  9OrA 9r  
absolute expenditure 实际开支 7AZ5%o  
absolute guideline figure 绝对准则数字 >=.ch5h3J)  
absolute interest 绝对权益 O^QR;<t'  
absolute order of discharge 绝对破产解除令 ^N*pIVLC  
absolute profit margin 绝对利润幅度 `D&#U'wB   
absolute value 实值；绝对值 eukX#0/^  
absolutely vested interest 绝对既得权益 $bF`PGR_  
absorbed cost 已吸收成本；已分摊成本 K8yWg\K  
absorption 吸收；分摊；合并 A"P\4  
absorption rate 吸收率；摊配率；分摊率 &4ug

3  
ACB Finance Limited 亚洲商业财务有限公司 T>
AI 0R3  
acceptable form of reciprocity 合理的互惠条件 *so6]+)cU  
acceptable rate 适当利率；适当汇率 O3slabE#
 
acceptance agreement 承兑协议 :epitpJ  
acceptance for honour 参加承兑 _*OaiEL+:  
acceptor 承兑人；接受人；受票人 @LwV
mR |{  
acceptor for honour 参加承兑人 g7E`;&f  
accident insurance 意外保险 LH?gJ8`  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;ph +ZV  
accident insurance scheme 意外保险计划 ^*$WZMMJ1  
accident year basis 意外年度基准 #R"9)vHp  
accommodation 通融；贷款 z9OMC$,V  
accommodation bill 通融票据；空头票据 =CD :.FG.  
accommodation party 汇票代发人 [4V|UvKz  
account balance 帐户余额；帐户结余 %j 9vX$Hj  
account book 帐簿 J8`1V`$  
account collected in advance 预收款项 m\R@.jkZ
 
account current book 往来帐簿 f4@#pnJ3po  
account of after-acquired property 事后取得的财产报告 .{-iq(3  
account of defaulter 拖欠帐目 ~@a) E+LsF  
account payable 应付帐款 ;I0yQlx|U  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #U6/@l)  
account receivable 应收帐款 y$;zTH_6j  
account receivable report 应收帐款报表 Yc|-sEK/  
account statement 结单；帐单；会计财务报表 9I^H)~S  
account title 帐户名称；会计科目 O(c4iWm  
accountant's report 会计师报告 K2vPj|  
Accountant's Report Rules 会计师报告规则 ]%ZjD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 gvwCoCbb  
Accounting Arrangements 《会计安排》 U3VsMV*Y  
accounting basis 会计基础 >E2WZHzd2  
accounting by Official Receiver 破产管理署署长呈交的帐目 6w
.iEb  
Accounting Circular 《会计通告》 <7R kM
 
accounting class 会计类别 5BGv^Qb_2  
accounting date 记帐日期；会计结算日期 4F 6ju6w  
accounting for money 款项核算 `qYc#_ELv  
Accounting Officer 会计主任 FHnHhB[  
accounting period 会计报告期；会计期 s>"WQ|;6  
accounting policy 会计政策；会计方针 n=#[Mi $Y  
accounting practice 会计惯例 fu7[8R"{  
accounting principle 会计准则 SquqaX+<  
accounting record 会计记录 <T=o]M$  
accounting report 会计报告 ua.6 ?W)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g'l7Jr3  
Accounting Society of China 中国会计学会 w-q=.RSTn=  
accounting statement 会计报表 s3f GX|;  
accounting system 会计制度；会计系统 '&o> %V  
accounting transaction 会计事项；帐务交易 7u&H*e7  
accounting treatment 会计处理 _oyL*Cb  
accounting year 会计年度 }~0{1&  
accretion 增值；添加 Vv*5{_  
accrual 应计项目；应累算数目 lfI7&d*  
accrual basis 应计制；权责发生制 p_kTLNZd9  
accrual basis accounting 应计制会计；权责发生制会计 nG(|7x   
accrue 应累算；应计 Q=9VuTE  
accrued benefit 应累算利益 8)Bn?6.  
accrued charges 应计费用 >=RHE@  
accrued cumulative preference share dividend 应累算的累积优先股股息 B1AF4}~5  
accrued expenses 应累算费用 WY ^K7U  
accrued interest payable 应付利息；应计未付利息 E'6z7m.  
accrued interest receivable 应收利息；应计未收利息 g]hn@{[  
accrued right 累算权益 gs2&0rnOy\  
accruing profit 应累算的利润 KTS7)2ci  
accumulated fiscal reserve 累积财政储备 LnACce ?b  
accumulated profit 累积利润；滚存溢利 ;-P:$zw9c  
accumulated reserve 累积储备 Zq6ebj  
accumulation of surplus income 累积收益盈余 oU{-B$w  
acquired assets 既得资产 <i`K%+<WO  
acquisition 收购；购置；取得 Q0oDl8
~  
acquisition cost 购置成本 u>-uRz<)t  
acquisition expenses 购置费用 =F;^^VX  
acquisition of 100% interest 收购全部股权 QH56 tQq  
acquisition of control 取得控制权 MJk:s[o  
acquisition of fixed assets 购置固定资产 l=.InSuLT  
acquisition of shell “买壳” U S~JLJI
 
acquisition price 收购价 ,HjHt\!~<  
act of God 天灾 {~ vPq  
acting partner 执事合伙人 Vt 5XC~jK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 jl|X$w  
active partner 积极参与的合伙人 Uu<sntyv  
active trading 交投活跃 ]&%X(jWyn  
actual circulation 实际流通 .cnw?EI  
actual cost 实际成本 ;R-Q,aCM}  
actual expenditure 实际开支；实际支出 Ql!6I(  
actual income 实际入息；实际收入；实际收益 gcY~_'&u  
actual market 现货市场 i2Iu2  
actual price 现货价；实际价格 .m % x-i  
actual profit 实际利润 O"w_ sw  
actual quotation 实盘；实际价位；实际报价 q.Aw!]:!  
actual year basis 按实际年度计算 MZ#2WP)F  
actuals 实货 E!]rh,mYK  
actuarial investigation 精算调查 2LK*Cv[  
actuarial principle 精算原则 kKTED1MW&W  
actuarial report 精算师报告 DL/*t.)"et  
Actuarial Society of Hong Kong 香港精算学会 Xv;ZAa  
actuarial valuation 精算师估值 \~m%4kzG8J  
actuary 精算师 "B{xC}Tw  
ad referendum agreement 暂定协议；有待覆核的协定 GVPEene  
ad valorem duty 从价税；按值征税 X( [n>w  
ad valorem duty system 从价税制 D"><S<C\C  
ad valorem fee 从价费 uY#58?>'j  
ad valorem tariff 从价关税 !!Gi.VL
 
additional allowance 额外免税额 dXSb%ho  
additional amount for unexpired risk 未过期风险的额外款额 `rFGSq$9  
additional assessable profit 补加应评税利润 s#CEhb  
additional assessment 补加评税 E~U|v'GCd  
additional commitment 额外承担 eFI
9S.6  
additional commitment vote 额外承担拨款 C'#)bX{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VHkrPJ[  
additional dependent parent allowance 供养父母额外免税额 i_9 /!D  
additional provision 额外拨款 =(uy':Dbn*  
additional stamp duty 附加印花税 9n2%7dLQ*  
additional tax 补加税罚款；补加税款 [}Yci:P_ +  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bSKV|z/x  
adjudged bankrupt 被裁定破产 1+[|pXT}  
adjudicated bankrupt 裁定破产人 0hr)tYW,G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v}t:}M<;  
adjudication of bankruptcy 裁定破产；宣告破产 n!,TBCNX  
adjudication of insolvency 裁定无力偿还债务 8c'-eT"  
adjusted actual 经调整的实数；调整后的实数 s%re>)=|  
adjusted current assets 经调整的流动资产；调整后的流动资产 x6mq['_  
adjusted figure 经调整的数字；调整后的数额 Qpu2RfP  
adjusted liabilities 经调整的负债；调整后的负债 "U~@o4u;  
adjusted loss 经调整的亏损；调整后的亏损 I>\?t4t  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Cl){sP=8W  
adjusted profit 经调整的利润；调整后的利润 Z#t.wWSq  
adjusted surplus 经调整的盈余额；调整后的盈余额 =Qq^=3@h  
adjusted value 经调整的价值；调整后的价值 J;9QDrl`  
adjustment 调整；修订；理算〔保险〕 ty8!"-V1  
adjustment centre 调剂中心 bGLp
0\0[  
adjustment lag 调整过程的时间差距；调整时差 ]t0S_UH$  
adjustment mechanism 调整机制 T[II;[EiE  
adjustment of loss 亏损调整 nqW:P$  
adjustment process 调整过程；调整程序 Q ?<9  
adjustment range 调整幅度 $6+P&"8  
administered exchange rate 受管制汇率 |Y8o+O_`