[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: 5gNLO\  
L~MpY{!3  
A share Ａ股；甲类股份 )*[ ""&  
abatement of tax 减税；减扣免税额 5-p.MGso  
ABN AMRO Bank N.V. 荷兰银行 &tBA^igXK  
above-the-line expenditure 线上项目支出；经常预算支出 qc0 B<,x7  
above-the-line receipt 线上项目收入；经常预算收入 )1_(>|@oi  
ABSA Asia Limited 南非联合亚洲有限公司 )Xno|$b5Eo  
absolute change 绝对数值变更 xURw,  
absolute expenditure 实际开支 LP>UU ,Z  
absolute guideline figure 绝对准则数字 [-VGArD[k,  
absolute interest 绝对权益 h PPB45^  
absolute order of discharge 绝对破产解除令 $9i9s4u^  
absolute profit margin 绝对利润幅度 rb
h[j@s@  
absolute value 实值；绝对值 IxP^i{/1?  
absolutely vested interest 绝对既得权益 5^F]tRz-  
absorbed cost 已吸收成本；已分摊成本 ~L){ O*Z  
absorption 吸收；分摊；合并 PPgW ^gj  
absorption rate 吸收率；摊配率；分摊率 eUs-5 L  
ACB Finance Limited 亚洲商业财务有限公司 X8b#[40:  
acceptable form of reciprocity 合理的互惠条件 " Z;uu)NE  
acceptable rate 适当利率；适当汇率 9r8D*PvS  
acceptance agreement 承兑协议 R92R}=G!  
acceptance for honour 参加承兑 @KJV1t`  
acceptor 承兑人；接受人；受票人 &|z|SY]DL  
acceptor for honour 参加承兑人 6PJ'lA;*b  
accident insurance 意外保险 !w=,p.?V=  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]^!}*  
accident insurance scheme 意外保险计划 b]K>vhQV  
accident year basis 意外年度基准 I7bi@t  
accommodation 通融；贷款 JjDS"hK#  
accommodation bill 通融票据；空头票据 w-dI<s  
accommodation party 汇票代发人 CXa Ld7nMX  
account balance 帐户余额；帐户结余 wiBuEaUkW  
account book 帐簿 -$ali[  
account collected in advance 预收款项 _Y7:!-n}  
account current book 往来帐簿 kd`YSkZ  
account of after-acquired property 事后取得的财产报告 D2?S,9+E_  
account of defaulter 拖欠帐目 0x4l5x$8  
account payable 应付帐款 @SQceQfB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \d5}5J]a&n  
account receivable 应收帐款 I9,8HtnA  
account receivable report 应收帐款报表 f\=6I3z  
account statement 结单；帐单；会计财务报表 [k~C+FI  
account title 帐户名称；会计科目 XC}1_VWs  
accountant's report 会计师报告 +Z$a1Y@  
Accountant's Report Rules 会计师报告规则 U2=hSzY  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?Hk.|5A}  
Accounting Arrangements 《会计安排》 YR8QO-7 .)  
accounting basis 会计基础 'v+96b/;  
accounting by Official Receiver 破产管理署署长呈交的帐目 (ic@
3:xR  
Accounting Circular 《会计通告》 5E.vje{U
;  
accounting class 会计类别 6,zDBax  
accounting date 记帐日期；会计结算日期 Y)v
%  
accounting for money 款项核算 ex:3ua$N  
Accounting Officer 会计主任 bx]14}6  
accounting period 会计报告期；会计期 Y}ky/?q  
accounting policy 会计政策；会计方针 O E]~@eU  
accounting practice 会计惯例 )Kr(Y.w  
accounting principle 会计准则 v<`$bvv?  
accounting record 会计记录 4NI'(#l  
accounting report 会计报告 (Y >U6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gvK"*aIj  
Accounting Society of China 中国会计学会 .:SfMr;G  
accounting statement 会计报表 b2W;|  
accounting system 会计制度；会计系统 Lm.Ik
}Gli  
accounting transaction 会计事项；帐务交易 3} l;  
accounting treatment 会计处理 Mi;Tn;3er  
accounting year 会计年度 8W{ g  
accretion 增值；添加 +
f6}p  
accrual 应计项目；应累算数目 ![j(o!6&  
accrual basis 应计制；权责发生制 hOV_Oqe4?  
accrual basis accounting 应计制会计；权责发生制会计 BHIM'24bp  
accrue 应累算；应计 r*>QT:sB  
accrued benefit 应累算利益 /T{mS7EpYc  
accrued charges 应计费用 m9uUDq#GJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 sgR 9d  
accrued expenses 应累算费用 br10ptEx  
accrued interest payable 应付利息；应计未付利息 we @Yw6<  
accrued interest receivable 应收利息；应计未收利息 a3*.,%d  
accrued right 累算权益 z[%[bs2{  
accruing profit 应累算的利润 jw/wcP  
accumulated fiscal reserve 累积财政储备 Scf.4~H 0  
accumulated profit 累积利润；滚存溢利 \:C%> .VG  
accumulated reserve 累积储备 cFe V?a  
accumulation of surplus income 累积收益盈余 p+!f(H  
acquired assets 既得资产 ~y`Pwj  
acquisition 收购；购置；取得 >&g2 IvDS  
acquisition cost 购置成本 m2wp m_vV#  
acquisition expenses 购置费用 e-1;dX HL  
acquisition of 100% interest 收购全部股权 z)r8?9u  
acquisition of control 取得控制权 vxF:vI# @  
acquisition of fixed assets 购置固定资产 r';H xa '  
acquisition of shell “买壳” yFIl^Ck%  
acquisition price 收购价 wbo{JQ  
act of God 天灾 "hJ7 Vv_  
acting partner 执事合伙人 L,tZh0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g521Wdtnn  
active partner 积极参与的合伙人 rGGS]^  
active trading 交投活跃 elNB7%Y/  
actual circulation 实际流通 g6HphRJ5s  
actual cost 实际成本 #vnefIcBf  
actual expenditure 实际开支；实际支出 Z^6A_:]j  
actual income 实际入息；实际收入；实际收益 "Wxo[I  
actual market 现货市场 /YS@[\j4  
actual price 现货价；实际价格 Fa6H(L3  
actual profit 实际利润 r{bg
TG  
actual quotation 实盘；实际价位；实际报价 D< lQoO+  
actual year basis 按实际年度计算 *1%e%G  
actuals 实货 ,M| QN*  
actuarial investigation 精算调查 j0Id!o  
actuarial principle 精算原则 tvGg@Xs\  
actuarial report 精算师报告 gF$1wV]e  
Actuarial Society of Hong Kong 香港精算学会 I3V{"Nx6  
actuarial valuation 精算师估值 9<+;hH8J_r  
actuary 精算师 n U+pnkMj  
ad referendum agreement 暂定协议；有待覆核的协定 ^U R-#WaQ  
ad valorem duty 从价税；按值征税 Zb12:?  
ad valorem duty system 从价税制 5)h+(u C3  
ad valorem fee 从价费 "TEBByO'  
ad valorem tariff 从价关税 JI28O8  
additional allowance 额外免税额 z7
D*z8,i  
additional amount for unexpired risk 未过期风险的额外款额 :Bdipc  
additional assessable profit 补加应评税利润 q}wl_ku9+  
additional assessment 补加评税 IptB.bYc  
additional commitment 额外承担 DKe6?PG  
additional commitment vote 额外承担拨款 !3O,DhH>MC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3'|Uqf8  
additional dependent parent allowance 供养父母额外免税额
l iBAJx  
additional provision 额外拨款 S.zg&  
additional stamp duty 附加印花税 BYhmJC|  
additional tax 补加税罚款；补加税款 R (+h)#![  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 U^vUdM"  
adjudged bankrupt 被裁定破产 *93l${'  
adjudicated bankrupt 裁定破产人 u&hDjE  
adjudication fee 裁定费；评定印花税额手续费；评估契据费  m^W*[^p  
adjudication of bankruptcy 裁定破产；宣告破产 dm/-}  
adjudication of insolvency 裁定无力偿还债务 &;SwLDF"1  
adjusted actual 经调整的实数；调整后的实数 5P5A,K  
adjusted current assets 经调整的流动资产；调整后的流动资产 H5F\-&cq  
adjusted figure 经调整的数字；调整后的数额 5i}CzA96  
adjusted liabilities 经调整的负债；调整后的负债 <(u3+`f1s  
adjusted loss 经调整的亏损；调整后的亏损 g] 7{5  
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 [u!p-  
adjusted profit 经调整的利润；调整后的利润 `8$:F4%P  
adjusted surplus 经调整的盈余额；调整后的盈余额 )&b}^1
  
adjusted value 经调整的价值；调整后的价值 [XA&&EcU  
adjustment 调整；修订；理算〔保险〕 Y3 Pz00x  
adjustment centre 调剂中心 N2+mN0k;  
adjustment lag 调整过程的时间差距；调整时差 Gd]5xl HRU  
adjustment mechanism 调整机制 &etL&s v  
adjustment of loss 亏损调整 j\i;'t}8g  
adjustment process 调整过程；调整程序 (Von;U  
adjustment range 调整幅度 P>yG/:
W;  
administered exchange rate 受管制汇率 r_!{!i3 B