[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: !,Nwts>m  
o>F*Itr{  
A share Ａ股；甲类股份 Q`A6(y/s?  
abatement of tax 减税；减扣免税额 44HiTWQS?l  
ABN AMRO Bank N.V. 荷兰银行 ]CX[7Q
+'  
above-the-line expenditure 线上项目支出；经常预算支出 &cu!Hx  
above-the-line receipt 线上项目收入；经常预算收入 'eyJS`  
ABSA Asia Limited 南非联合亚洲有限公司 pjwaL^  
absolute change 绝对数值变更 R*9NR,C  
absolute expenditure 实际开支 pZk6w1d!  
absolute guideline figure 绝对准则数字 X3wX`V}

  
absolute interest 绝对权益
DI1(`y  
absolute order of discharge 绝对破产解除令
%WGuy@tL  
absolute profit margin 绝对利润幅度 RV+E^pkp$  
absolute value 实值；绝对值 5f^>b\8+ |  
absolutely vested interest 绝对既得权益 RJ~%0  
absorbed cost 已吸收成本；已分摊成本 ^aF8w
buZ  
absorption 吸收；分摊；合并 !tXZ%BP.u  
absorption rate 吸收率；摊配率；分摊率 ~e">_;k6  
ACB Finance Limited 亚洲商业财务有限公司 c0ez/q1S  
acceptable form of reciprocity 合理的互惠条件 MT6/2d  
acceptable rate 适当利率；适当汇率 \NK-L." [  
acceptance agreement 承兑协议 }T.?c9l X  
acceptance for honour 参加承兑 :!Ig- +W  
acceptor 承兑人；接受人；受票人 ]
]BOk  
acceptor for honour 参加承兑人 HjA_g0u  
accident insurance 意外保险 {G3i0r  
Accident Insurance Association of Hong Kong 香港意外保险公会 @ hif$  
accident insurance scheme 意外保险计划 V&ot3- Rf  
accident year basis 意外年度基准 &(blN.2  
accommodation 通融；贷款 yGj.)$1},@  
accommodation bill 通融票据；空头票据 Xsuwa-G!5~  
accommodation party 汇票代发人 Pc_VY>Ty  
account balance 帐户余额；帐户结余 ;%Hf)F  
account book 帐簿 uD9|.P}  
account collected in advance 预收款项 0F:1\9f5  
account current book 往来帐簿 LL*mgTQ  
account of after-acquired property 事后取得的财产报告 ZA(T  
account of defaulter 拖欠帐目 %ow^dzW  
account payable 应付帐款 z[EFQ^*>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (Yb[)m>fQ}  
account receivable 应收帐款 4!#a3=_  
account receivable report 应收帐款报表 'ZP)cI:+X  
account statement 结单；帐单；会计财务报表
#VV
r"*7$  
account title 帐户名称；会计科目 ~9\zWRh  
accountant's report 会计师报告 p'94SXO_  
Accountant's Report Rules 会计师报告规则 dy>!KO  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <F=9*.@D  
Accounting Arrangements 《会计安排》 o0It82?RN  
accounting basis 会计基础 mQ~:Y
  
accounting by Official Receiver 破产管理署署长呈交的帐目 hk>;pU(  
Accounting Circular 《会计通告》 x@>&IBiL  
accounting class 会计类别 'gso'&Uaj  
accounting date 记帐日期；会计结算日期 MXD4|r(  
accounting for money 款项核算 %~xGkk"I  
Accounting Officer 会计主任 ZD>a>]  
accounting period 会计报告期；会计期 >vbY<HGt  
accounting policy 会计政策；会计方针 PVOx`<ng  
accounting practice 会计惯例 +}xaQc:0|  
accounting principle 会计准则 {aYY85j  
accounting record 会计记录 I=DxRgt  
accounting report 会计报告 13hE}g;.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2&!bfq![  
Accounting Society of China 中国会计学会 qJ4T]FVN  
accounting statement 会计报表 E:`v+S_h  
accounting system 会计制度；会计系统
#/2$+x  
accounting transaction 会计事项；帐务交易 _+l1b"^s1  
accounting treatment 会计处理 LE6.nmvS  
accounting year 会计年度 LwcIG hy  
accretion 增值；添加 ~]C%/gEh  
accrual 应计项目；应累算数目 Z;l`YK^-  
accrual basis 应计制；权责发生制 *J|(jdu7  
accrual basis accounting 应计制会计；权责发生制会计 nC1zzFFJ  
accrue 应累算；应计 IuF
_M<d,  
accrued benefit 应累算利益 PQN@JaD  
accrued charges 应计费用 kX`[Y@nUN  
accrued cumulative preference share dividend 应累算的累积优先股股息 U?a6D:~G  
accrued expenses 应累算费用 M$4[)6Y  
accrued interest payable 应付利息；应计未付利息 7JJ/D4uT  
accrued interest receivable 应收利息；应计未收利息 s*/bi W  
accrued right 累算权益 _5 ^I.5Z3  
accruing profit 应累算的利润 5q9s,r_  
accumulated fiscal reserve 累积财政储备 39wa|:I  
accumulated profit 累积利润；滚存溢利 ` |IUGz  
accumulated reserve 累积储备 7{@l%jx][  
accumulation of surplus income 累积收益盈余 5irwz 4.4  
acquired assets 既得资产 g-c ;}qz  
acquisition 收购；购置；取得 'y]\-T  
acquisition cost 购置成本 bHLT}x/Gw  
acquisition expenses 购置费用 _A13[Mt3  
acquisition of 100% interest 收购全部股权 DGW+>\G  
acquisition of control 取得控制权 2d% }- nw  
acquisition of fixed assets 购置固定资产
X$% 4$  
acquisition of shell “买壳” L(T12s  
acquisition price 收购价 ML;*e"$  
act of God 天灾 Wq*b~Lw  
acting partner 执事合伙人 qyC=(v  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E%oY7.~-  
active partner 积极参与的合伙人 W[EKD 7  
active trading 交投活跃 gz2\H}  
actual circulation 实际流通 g~V+4+  
actual cost 实际成本 HK\~Qnq  
actual expenditure 实际开支；实际支出 G
,Z^g|6  
actual income 实际入息；实际收入；实际收益 (C4fG@n  
actual market 现货市场 \^I>Q_LU  
actual price 现货价；实际价格 KL$bqgc(p3  
actual profit 实际利润 2(5ebe[
 
actual quotation 实盘；实际价位；实际报价 z#BR5jF  
actual year basis 按实际年度计算 !Z VU,b>  
actuals 实货 m]
i @ +C  
actuarial investigation 精算调查 (=D&A <YX  
actuarial principle 精算原则 sf&]u;^D
Y  
actuarial report 精算师报告 Z o1,1O  
Actuarial Society of Hong Kong 香港精算学会 pym!U@$t  
actuarial valuation 精算师估值 4DZ-bt'  
actuary 精算师 "-@[R  
ad referendum agreement 暂定协议；有待覆核的协定 qC F5~;7  
ad valorem duty 从价税；按值征税 R.=}@oPb  
ad valorem duty system 从价税制 6aM*:>C"  
ad valorem fee 从价费 (/35pg6\  
ad valorem tariff 从价关税 {(r6 e  
additional allowance 额外免税额 Xpzfm7CB/  
additional amount for unexpired risk 未过期风险的额外款额 ca+5=+X7  
additional assessable profit 补加应评税利润 KYzv$oK  
additional assessment 补加评税 N F)~W#  
additional commitment 额外承担 Zd"^</ S  
additional commitment vote 额外承担拨款 H":oNpfb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6Gf?m;  
additional dependent parent allowance 供养父母额外免税额 6@DF  
additional provision 额外拨款 J:V?EE,\-  
additional stamp duty 附加印花税 SlsdqP 9  
additional tax 补加税罚款；补加税款 pz"0J_xDM  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x.S3Zi}=  
adjudged bankrupt 被裁定破产 U&O: _>~  
adjudicated bankrupt 裁定破产人 J2:y6kGj>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~"A+G4jl  
adjudication of bankruptcy 裁定破产；宣告破产 13taFVdU  
adjudication of insolvency 裁定无力偿还债务 03C0L&  
adjusted actual 经调整的实数；调整后的实数 *}P~P$q%  
adjusted current assets 经调整的流动资产；调整后的流动资产 B}^w_
C2  
adjusted figure 经调整的数字；调整后的数额 JtER_(.  
adjusted liabilities 经调整的负债；调整后的负债 GSH>7!.#  
adjusted loss 经调整的亏损；调整后的亏损 3Z1CWzq(  
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 Bve.C  
adjusted profit 经调整的利润；调整后的利润 ~3<> 3p  
adjusted surplus 经调整的盈余额；调整后的盈余额 
EFz&N\2  
adjusted value 经调整的价值；调整后的价值 ]\
|VpIg  
adjustment 调整；修订；理算〔保险〕 ~@}Bi@*  
adjustment centre 调剂中心 a\r\PBi  
adjustment lag 调整过程的时间差距；调整时差 =E.wv  
adjustment mechanism 调整机制 wb0L.'jyR)  
adjustment of loss 亏损调整 VVlr*`  
adjustment process 调整过程；调整程序 3W N@J6?  
adjustment range 调整幅度 .[_L=_.  
administered exchange rate 受管制汇率 i{`:(F5*