[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: y#U+c*LB  
yXHUJgjl/  
A share Ａ股；甲类股份 Dey<OE&  
abatement of tax 减税；减扣免税额 cc~O&?)i  
ABN AMRO Bank N.V. 荷兰银行 n)^i/ nXb'  
above-the-line expenditure 线上项目支出；经常预算支出 _*1`@  
above-the-line receipt 线上项目收入；经常预算收入 7ccO93Mz  
ABSA Asia Limited 南非联合亚洲有限公司 Urr@a/7  
absolute change 绝对数值变更 #," :vr  
absolute expenditure 实际开支 6)Y.7XR  
absolute guideline figure 绝对准则数字 mF,Y?ax  
absolute interest 绝对权益 6]W=nAD  
absolute order of discharge 绝对破产解除令 Y8-86 *zC  
absolute profit margin 绝对利润幅度 ;\14b?TUH  
absolute value 实值；绝对值 FVaQEMZ^  
absolutely vested interest 绝对既得权益 -uMSe~  
absorbed cost 已吸收成本；已分摊成本 .k%[4:Fe  
absorption 吸收；分摊；合并 TFkZpe;  
absorption rate 吸收率；摊配率；分摊率 '}B+r@YCN  
ACB Finance Limited 亚洲商业财务有限公司 0w&27wW  
acceptable form of reciprocity 合理的互惠条件 +^=8ge}  
acceptable rate 适当利率；适当汇率 {q`jDDM  
acceptance agreement 承兑协议 ;/r1}tl+3>  
acceptance for honour 参加承兑 $5ak_@AC  
acceptor 承兑人；接受人；受票人 {L/tst#C  
acceptor for honour 参加承兑人 Y]/%t{Y  
accident insurance 意外保险 A8uVK5  
Accident Insurance Association of Hong Kong 香港意外保险公会 i}.&0Fp  
accident insurance scheme 意外保险计划 E5I"%9X0H  
accident year basis 意外年度基准 i{`FmrPO~  
accommodation 通融；贷款 hc>HQrd  
accommodation bill 通融票据；空头票据 925|bX6I  
accommodation party 汇票代发人 y5?RVlKJ  
account balance 帐户余额；帐户结余 7UVzp v  
account book 帐簿 eZIhEOF  
account collected in advance 预收款项 Yu)NO\3&  
account current book 往来帐簿 GP?M!C,/}k  
account of after-acquired property 事后取得的财产报告 "4riSxEyF  
account of defaulter 拖欠帐目 lku[dQdk  
account payable 应付帐款 '8!YD?n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]rWgSID  
account receivable 应收帐款 VyzS^AHK  
account receivable report 应收帐款报表 ow_W%I=6  
account statement 结单；帐单；会计财务报表 JtEo'As:[  
account title 帐户名称；会计科目 "B3N*R(["  
accountant's report 会计师报告 -likj#Z  
Accountant's Report Rules 会计师报告规则 n `&/D  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }<@b=_>S  
Accounting Arrangements 《会计安排》 S- pV_Ff  
accounting basis 会计基础 :.Jf0  
accounting by Official Receiver 破产管理署署长呈交的帐目 x[h^
[oF0  
Accounting Circular 《会计通告》 ]xRM&=)<  
accounting class 会计类别 }1Gv)l7  
accounting date 记帐日期；会计结算日期 Z>)Bp/-  
accounting for money 款项核算 3RY pJAH  
Accounting Officer 会计主任 Pv_Jm  
accounting period 会计报告期；会计期 @k,z:~[C=  
accounting policy 会计政策；会计方针 g!lWu[d  
accounting practice 会计惯例 'gC_)rK*  
accounting principle 会计准则 F`gi_;c  
accounting record 会计记录 /178A;Jy  
accounting report 会计报告 D8Ykg >B;&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LhOa{1S Y  
Accounting Society of China 中国会计学会 7"sD5N/>uh  
accounting statement 会计报表 WY?[,_4U  
accounting system 会计制度；会计系统 w80oXXs[#  
accounting transaction 会计事项；帐务交易 nuk*.Su  
accounting treatment 会计处理 '*5i)^  
accounting year 会计年度 xF;kTBRi  
accretion 增值；添加 ';3{T:I  
accrual 应计项目；应累算数目 dIN$)?aB0  
accrual basis 应计制；权责发生制 (7*%K&x  
accrual basis accounting 应计制会计；权责发生制会计 AK'[c+2[  
accrue 应累算；应计 _I@9HC 4  
accrued benefit 应累算利益 \NgYTZ  
accrued charges 应计费用 @;*Ksy@1O  
accrued cumulative preference share dividend 应累算的累积优先股股息 #Y

*X<L  
accrued expenses 应累算费用 8K:y
\1  
accrued interest payable 应付利息；应计未付利息 NW]Lj>0Y  
accrued interest receivable 应收利息；应计未收利息 hIy~B['  
accrued right 累算权益 /N=b\-]  
accruing profit 应累算的利润 ED=V8';D  
accumulated fiscal reserve 累积财政储备 D{GfLib"U  
accumulated profit 累积利润；滚存溢利 1S{D6#bE  
accumulated reserve 累积储备  gbF+WE  
accumulation of surplus income 累积收益盈余 ''yB5#^w(  
acquired assets 既得资产 G<}()+L  
acquisition 收购；购置；取得 RRmz"j>  
acquisition cost 购置成本 O_`VV*  
acquisition expenses 购置费用 /rWd=~[MO  
acquisition of 100% interest 收购全部股权 b$
N2z  
acquisition of control 取得控制权 X{5vX T\/y  
acquisition of fixed assets 购置固定资产 4!Fo$ 9  
acquisition of shell “买壳” Q# ~Q=T'<  
acquisition price 收购价 aI  P  
act of God 天灾 &S ~zNl^m  
acting partner 执事合伙人 r)y=lAyF>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 nV"~-On  
active partner 积极参与的合伙人 QoI3>Oj=  
active trading 交投活跃 ]~9tYn  
actual circulation 实际流通 th  
actual cost 实际成本 Q_"]+i]s@  
actual expenditure 实际开支；实际支出 aOl
T;h  
actual income 实际入息；实际收入；实际收益 ux XBEq;  
actual market 现货市场 n6wV.?8  
actual price 现货价；实际价格 o} J&E{Tk  
actual profit 实际利润 8<X#f !  
actual quotation 实盘；实际价位；实际报价 LInz<bc<(  
actual year basis 按实际年度计算 NCiW^# b  
actuals 实货 |n2q
VR,  
actuarial investigation 精算调查 fz|
cnU  
actuarial principle 精算原则 ?9!6%]2D  
actuarial report 精算师报告 `F-/QX[:  
Actuarial Society of Hong Kong 香港精算学会 kjIAep0rT  
actuarial valuation 精算师估值 u ZNTHD
 
actuary 精算师 h}[-'>{  
ad referendum agreement 暂定协议；有待覆核的协定 MLXNZd  
ad valorem duty 从价税；按值征税 /a{la 8Ni  
ad valorem duty system 从价税制 c23oCfB>  
ad valorem fee 从价费 L{X_^  
ad valorem tariff 从价关税 &Y!-%{e  
additional allowance 额外免税额 Ur9?Td'*>  
additional amount for unexpired risk 未过期风险的额外款额 6Y^23W F  
additional assessable profit 补加应评税利润 B^1>PE  
additional assessment 补加评税 p*< 0"0  
additional commitment 额外承担 N(;1o.~  
additional commitment vote 额外承担拨款 '=39+*6?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 yQU{zY  
additional dependent parent allowance 供养父母额外免税额 m4**~xfC  
additional provision 额外拨款 =O&%c%~q  
additional stamp duty 附加印花税 z6U\
axO6  
additional tax 补加税罚款；补加税款 8L,5Q9 $  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h?AS{`.1  
adjudged bankrupt 被裁定破产 '.on)Zd.  
adjudicated bankrupt 裁定破产人 #*D)Q/k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZGBd%RWjG_  
adjudication of bankruptcy 裁定破产；宣告破产 o2nv+fyW  
adjudication of insolvency 裁定无力偿还债务 Q8T]\6)m  
adjusted actual 经调整的实数；调整后的实数 b,5~b&<h  
adjusted current assets 经调整的流动资产；调整后的流动资产 y`VyQWW  
adjusted figure 经调整的数字；调整后的数额 VU#`oJ:{  
adjusted liabilities 经调整的负债；调整后的负债 tRs [ YK  
adjusted loss 经调整的亏损；调整后的亏损 Bn^0^J-  
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 3_ r*y9l  
adjusted profit 经调整的利润；调整后的利润 34`'M+3  
adjusted surplus 经调整的盈余额；调整后的盈余额 6^V=?~a&z  
adjusted value 经调整的价值；调整后的价值 u8'Zl8g  
adjustment 调整；修订；理算〔保险〕  ]3x?  
adjustment centre 调剂中心 ^UciW  
adjustment lag 调整过程的时间差距；调整时差 !02`t4Zc-  
adjustment mechanism 调整机制 wrc,b{{[iM  
adjustment of loss 亏损调整 VF&(8X\   
adjustment process 调整过程；调整程序 ~FZ&.<s  
adjustment range 调整幅度 tWJZoD6}h  
administered exchange rate 受管制汇率 )SaGH3~*C