[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: 34m']n  
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A share Ａ股；甲类股份 /[nZ#zj!3  
abatement of tax 减税；减扣免税额 *<.WL"Qhl  
ABN AMRO Bank N.V. 荷兰银行 )Vg{Y [!  
above-the-line expenditure 线上项目支出；经常预算支出 fD\^M{5f  
above-the-line receipt 线上项目收入；经常预算收入 .sJys SA\  
ABSA Asia Limited 南非联合亚洲有限公司 *3F /Ft5  
absolute change 绝对数值变更 Wp7@  
absolute expenditure 实际开支 :@QK}qFP  
absolute guideline figure 绝对准则数字 fbHW
Bb  
absolute interest 绝对权益 %7C%`)T]  
absolute order of discharge 绝对破产解除令 p;n3`aVh  
absolute profit margin 绝对利润幅度 +YQ~t,/  
absolute value 实值；绝对值 m|nL!Wc  
absolutely vested interest 绝对既得权益 `b^ #quz  
absorbed cost 已吸收成本；已分摊成本 9 N*S-Po=  
absorption 吸收；分摊；合并 5Aa31"43n  
absorption rate 吸收率；摊配率；分摊率 KB%j! ?  
ACB Finance Limited 亚洲商业财务有限公司 >ggk>s|  
acceptable form of reciprocity 合理的互惠条件 =q"w2b&  
acceptable rate 适当利率；适当汇率 AT%* ~tr  
acceptance agreement 承兑协议 vR%j#v|s  
acceptance for honour 参加承兑 QLF,/"  
acceptor 承兑人；接受人；受票人  e8XM=$@  
acceptor for honour 参加承兑人 <4l.
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accident insurance 意外保险 VVI8)h8  
Accident Insurance Association of Hong Kong 香港意外保险公会 WIEx ' {  
accident insurance scheme 意外保险计划 (<]\,pP0_  
accident year basis 意外年度基准 ]ZR{D7.?
 
accommodation 通融；贷款 |n|U;|'^  
accommodation bill 通融票据；空头票据 HQ|o%9~  
accommodation party 汇票代发人 `uIx/.L  
account balance 帐户余额；帐户结余 TZ&4  
account book 帐簿 )Y&MIJ7>@  
account collected in advance 预收款项 ||{T5E-.F  
account current book 往来帐簿 mHK@(D7X  
account of after-acquired property 事后取得的财产报告 AkYupP2]v  
account of defaulter 拖欠帐目 #;\L,a|>*  
account payable 应付帐款 >u9id>+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 X[GIOPDx  
account receivable 应收帐款 pr62:  
account receivable report 应收帐款报表 3o+KP[A  
account statement 结单；帐单；会计财务报表 kP!%|&w;  
account title 帐户名称；会计科目 avu*>SB  
accountant's report 会计师报告 H$NP1^5!  
Accountant's Report Rules 会计师报告规则 PtQQZ"ept  
accounting and auditing procedure 会计与审计程序；会计与核数程序 763E 6,7  
Accounting Arrangements 《会计安排》 7.wR"1p#  
accounting basis 会计基础 fn VW/23  
accounting by Official Receiver 破产管理署署长呈交的帐目 c&E*KfOG  
Accounting Circular 《会计通告》 XAjd %Xv<  
accounting class 会计类别 ;jRL3gAe)  
accounting date 记帐日期；会计结算日期 |Hx%f  
accounting for money 款项核算 /_NkB$&  
Accounting Officer 会计主任 a(PjcQ4dY  
accounting period 会计报告期；会计期 4mEzcwo'  
accounting policy 会计政策；会计方针 f|- m ^/y  
accounting practice 会计惯例 -rEeKt  
accounting principle 会计准则 I#i?**  
accounting record 会计记录 GwgFi@itN  
accounting report 会计报告 x1|Da$2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3x04JE3!  
Accounting Society of China 中国会计学会 7ZS>1  
accounting statement 会计报表 ^
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accounting system 会计制度；会计系统 4fu'QZ(}  
accounting transaction 会计事项；帐务交易 AyE%0KmraK  
accounting treatment 会计处理 l_^T&xq8  
accounting year 会计年度 X}3P 1.n:  
accretion 增值；添加 5,F;j<F  
accrual 应计项目；应累算数目 v*&Uk'4E  
accrual basis 应计制；权责发生制
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accrual basis accounting 应计制会计；权责发生制会计 "n VK< Vd  
accrue 应累算；应计 \9046An  
accrued benefit 应累算利益 77+ |#<J  
accrued charges 应计费用 I)[`ZVAXR  
accrued cumulative preference share dividend 应累算的累积优先股股息 t[%x}0FP-F  
accrued expenses 应累算费用 aML#Z|n  
accrued interest payable 应付利息；应计未付利息 `-~`<#E[  
accrued interest receivable 应收利息；应计未收利息
&foD&  
accrued right 累算权益 bBA$}bv  
accruing profit 应累算的利润 \M+MDT&  
accumulated fiscal reserve 累积财政储备 0('OyH)  
accumulated profit 累积利润；滚存溢利 $k
D 7y5  
accumulated reserve 累积储备 LEWa6'0rq
 
accumulation of surplus income 累积收益盈余 R78!x*U}  
acquired assets 既得资产 U$A/bEhw  
acquisition 收购；购置；取得 | @uq()  
acquisition cost 购置成本 $2Kau 1  
acquisition expenses 购置费用 :M@MmpPh  
acquisition of 100% interest 收购全部股权 #]@9qPyn  
acquisition of control 取得控制权 l+t #"3  
acquisition of fixed assets 购置固定资产 q5%2WM]6  
acquisition of shell “买壳” iOl% -Y  
acquisition price 收购价 DG3[^B  
act of God 天灾 9H>BWjS  
acting partner 执事合伙人 _Q> "\_,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 FX7M4t#<  
active partner 积极参与的合伙人 a|U}Ammr  
active trading 交投活跃 R
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actual circulation 实际流通 VF\{ra;  
actual cost 实际成本 YbzM6u2  
actual expenditure 实际开支；实际支出 ,E%1Uq"  
actual income 实际入息；实际收入；实际收益 oL#xDG  
actual market 现货市场 :]yg  
actual price 现货价；实际价格 Jff 79)f  
actual profit 实际利润 %?Rs*-F.~1  
actual quotation 实盘；实际价位；实际报价 {wcO[bN  
actual year basis 按实际年度计算 [ne" T  
actuals 实货 5qC:yI  
actuarial investigation 精算调查 2%5?Fn=  
actuarial principle 精算原则 D@#0dDT  
actuarial report 精算师报告 #^Ys{  
Actuarial Society of Hong Kong 香港精算学会 ?<! n m&~  
actuarial valuation 精算师估值 {>/)5AGs  
actuary 精算师 Mxo6fn6-46  
ad referendum agreement 暂定协议；有待覆核的协定 QGXQ{  
ad valorem duty 从价税；按值征税 *_PPrx5  
ad valorem duty system 从价税制 3&$Nd  
ad valorem fee 从价费 TiQ^} 5~M  
ad valorem tariff 从价关税 p'gb)nI  
additional allowance 额外免税额 R+d< fe  
additional amount for unexpired risk 未过期风险的额外款额 =rEA:Q`~w  
additional assessable profit 补加应评税利润 jM]d'E?ZLA  
additional assessment 补加评税 ujx@@N  
additional commitment 额外承担 \04mLIJr9  
additional commitment vote 额外承担拨款 "NKf0F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Qo.Uqz.C  
additional dependent parent allowance 供养父母额外免税额 Q{[@`bZB  
additional provision 额外拨款 %
MbyKz:X  
additional stamp duty 附加印花税 eH
Ug-\dy  
additional tax 补加税罚款；补加税款 BMpF02Y|4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 BB63xEx  
adjudged bankrupt 被裁定破产 jQ?LHUE  
adjudicated bankrupt 裁定破产人 3?@?-q2g  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [A ]Ca$':  
adjudication of bankruptcy 裁定破产；宣告破产 )yrAov\z*  
adjudication of insolvency 裁定无力偿还债务 +TF8WZZF.d  
adjusted actual 经调整的实数；调整后的实数 }a^|L"  
adjusted current assets 经调整的流动资产；调整后的流动资产 v77fQ0w3  
adjusted figure 经调整的数字；调整后的数额 d/]
|657u  
adjusted liabilities 经调整的负债；调整后的负债 SRItE\"Xe  
adjusted loss 经调整的亏损；调整后的亏损 {OCJ(^8i  
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 5}XvL'  
adjusted profit 经调整的利润；调整后的利润
vOe0}cR  
adjusted surplus 经调整的盈余额；调整后的盈余额 g_vm&~U/'  
adjusted value 经调整的价值；调整后的价值 ?Wa<AFXQ  
adjustment 调整；修订；理算〔保险〕 nv)))I\  
adjustment centre 调剂中心 Oc~aW3*A(  
adjustment lag 调整过程的时间差距；调整时差 _f|/*. @Q  
adjustment mechanism 调整机制 %'0&ElQ  
adjustment of loss 亏损调整 qp&4 1  
adjustment process 调整过程；调整程序 bAiJn<  
adjustment range 调整幅度 # $~ oe"  
administered exchange rate 受管制汇率 ~RInN+N#