[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: {SbA(a?B  
\ :1M M  
A share Ａ股；甲类股份 y x4B!U  
abatement of tax 减税；减扣免税额 89U<9j   
ABN AMRO Bank N.V. 荷兰银行 tB'F`HM:mq  
above-the-line expenditure 线上项目支出；经常预算支出 \NDSpT<Z  
above-the-line receipt 线上项目收入；经常预算收入 <hkg~4EKc  
ABSA Asia Limited 南非联合亚洲有限公司 aRC>pK.  
absolute change 绝对数值变更 |/Am\tk#13  
absolute expenditure 实际开支 8AOJ'~$  
absolute guideline figure 绝对准则数字 `BmAu[(e&  
absolute interest 绝对权益 i_)j K  
absolute order of discharge 绝对破产解除令 *Ny^XQ_X  
absolute profit margin 绝对利润幅度 T""X~+{Z@  
absolute value 实值；绝对值 ,[D
,G  
absolutely vested interest 绝对既得权益 ,i;kAy)  
absorbed cost 已吸收成本；已分摊成本 ,pq<.?&E  
absorption 吸收；分摊；合并 k 9R_27F  
absorption rate 吸收率；摊配率；分摊率 -:Nowb  
ACB Finance Limited 亚洲商业财务有限公司 PnJr  
acceptable form of reciprocity 合理的互惠条件 #%il+3J  
acceptable rate 适当利率；适当汇率 uB>NwCL
;  
acceptance agreement 承兑协议 qDxz`}Ly=  
acceptance for honour 参加承兑 @ZK#Y){  
acceptor 承兑人；接受人；受票人 4^1{UlCop  
acceptor for honour 参加承兑人 - (VV  
accident insurance 意外保险 [9u/x%f(  
Accident Insurance Association of Hong Kong 香港意外保险公会 MGCwT@P  
accident insurance scheme 意外保险计划 -IMm#  
accident year basis 意外年度基准 R|Z$aHQ  
accommodation 通融；贷款 '""qMRCm  
accommodation bill 通融票据；空头票据 :@I?JSi  
accommodation party 汇票代发人 {d.`0v9h  
account balance 帐户余额；帐户结余 $h0]  
account book 帐簿 yK+76\} I  
account collected in advance 预收款项 Ka1
F7b  
account current book 往来帐簿 l!lt g
j  
account of after-acquired property 事后取得的财产报告 $NJ]2P9L  
account of defaulter 拖欠帐目 0|nvi=4~e|  
account payable 应付帐款 Q*+@"tk<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8c\mm 0n  
account receivable 应收帐款 {c<MB xk  
account receivable report 应收帐款报表 f&bY=$iff  
account statement 结单；帐单；会计财务报表 *,-)4)7d  
account title 帐户名称；会计科目 =i~/.Nu&  
accountant's report 会计师报告 #\"8sY,j  
Accountant's Report Rules 会计师报告规则 j0L9Q|s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W1$B6+}Z0V  
Accounting Arrangements 《会计安排》 X&0m$x  
accounting basis 会计基础 "ZEJL.Wy  
accounting by Official Receiver 破产管理署署长呈交的帐目 Por
BB7iL  
Accounting Circular 《会计通告》 eC%.xu^  
accounting class 会计类别 0PE $n  
accounting date 记帐日期；会计结算日期 F'lG=c3N  
accounting for money 款项核算 =<s+ cM  
Accounting Officer 会计主任 I&3L1rl3{*  
accounting period 会计报告期；会计期 ;XSRG*3j~4  
accounting policy 会计政策；会计方针 >^ 0JlL`XG  
accounting practice 会计惯例 D"j =|4S#  
accounting principle 会计准则 9-eYCg7C|  
accounting record 会计记录 q]=.Aik  
accounting report 会计报告 "\Jq 2vM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r
+3V+:f  
Accounting Society of China 中国会计学会 {g@Wd2-J}  
accounting statement 会计报表 z[b,:G  
accounting system 会计制度；会计系统 {cnya*  
accounting transaction 会计事项；帐务交易 H@bra~k-  
accounting treatment 会计处理 "Y}f"X|  
accounting year 会计年度 LTG#nM0  
accretion 增值；添加 7
3
P=<3  
accrual 应计项目；应累算数目 L^yQb4$&M  
accrual basis 应计制；权责发生制 9E) *X  
accrual basis accounting 应计制会计；权责发生制会计 p<?~~7V  
accrue 应累算；应计 p<Wb^BE  
accrued benefit 应累算利益 YR'?f r  
accrued charges 应计费用 o<1
e-  
accrued cumulative preference share dividend 应累算的累积优先股股息 7)O?jc  
accrued expenses 应累算费用 :k6|-A2  
accrued interest payable 应付利息；应计未付利息 5)' _3r  
accrued interest receivable 应收利息；应计未收利息 /p~"?9b[ i  
accrued right 累算权益 $"0t1  
accruing profit 应累算的利润 B~^MhX +j  
accumulated fiscal reserve 累积财政储备 -Cd4yWkO  
accumulated profit 累积利润；滚存溢利 vC E$)z'"  
accumulated reserve 累积储备 C6,GgDH`  
accumulation of surplus income 累积收益盈余 'C+z  
acquired assets 既得资产 NoO>CjeFb  
acquisition 收购；购置；取得 ^W9[PE#F  
acquisition cost 购置成本 ~:b bV6YO  
acquisition expenses 购置费用 !;{@O`j?b  
acquisition of 100% interest 收购全部股权 7s;<5xc  
acquisition of control 取得控制权 ~QFD ^SoK  
acquisition of fixed assets 购置固定资产 SKuZi k_  
acquisition of shell “买壳” bYQ h{q  
acquisition price 收购价 @^a6^*X>  
act of God 天灾 V2g,JFp&  
acting partner 执事合伙人 yT`[9u,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `!S5FE"-  
active partner 积极参与的合伙人 '!Ps4ZTn_  
active trading 交投活跃 `)\_  
actual circulation 实际流通 $_k'!/5  
actual cost 实际成本 )l\BZndf  
actual expenditure 实际开支；实际支出  [^8*9?i4  
actual income 实际入息；实际收入；实际收益 FxTOc@<  
actual market 现货市场 CsQ}eW8uEf  
actual price 现货价；实际价格 a4 O
 
actual profit 实际利润 R`:Y&)c_$  
actual quotation 实盘；实际价位；实际报价 iNT
1lk  
actual year basis 按实际年度计算 N$6Rg1  
actuals 实货 &t5pJ`$(Cy  
actuarial investigation 精算调查 z
YbSv~)  
actuarial principle 精算原则 rgRh ySud  
actuarial report 精算师报告 oz(<e  
Actuarial Society of Hong Kong 香港精算学会 !D7/Ja  
actuarial valuation 精算师估值 Q|"{<2"]U0  
actuary 精算师 qCc'w8A  
ad referendum agreement 暂定协议；有待覆核的协定 05TZ  
ad valorem duty 从价税；按值征税 ;Tvy)*{  
ad valorem duty system 从价税制 ALiA+k N  
ad valorem fee 从价费 B+`m  
ad valorem tariff 从价关税 7M<7^)9  
additional allowance 额外免税额 DHaSBk  
additional amount for unexpired risk 未过期风险的额外款额 g%4-QCZ,  
additional assessable profit 补加应评税利润 \XCs( lNh  
additional assessment 补加评税 k10dkBoEX  
additional commitment 额外承担 wbUpD(  
additional commitment vote 额外承担拨款 s~6?p% 2]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \(cu<{=rU  
additional dependent parent allowance 供养父母额外免税额 zEl@jK,{$  
additional provision 额外拨款 #]_S{sO  
additional stamp duty 附加印花税 P2_JS]>  
additional tax 补加税罚款；补加税款 }e9E+2}Z\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S_y!4;]ox  
adjudged bankrupt 被裁定破产 94 H\,}i8  
adjudicated bankrupt 裁定破产人 |0vY'A)]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 N*|Mfpf  
adjudication of bankruptcy 裁定破产；宣告破产 9} :n  
adjudication of insolvency 裁定无力偿还债务 d?$ FAy'o5  
adjusted actual 经调整的实数；调整后的实数 Zh)Q
q?H  
adjusted current assets 经调整的流动资产；调整后的流动资产 17a'C  
adjusted figure 经调整的数字；调整后的数额 pfe9n[  
adjusted liabilities 经调整的负债；调整后的负债
LR@rn2Z  
adjusted loss 经调整的亏损；调整后的亏损 2ZNTj u7h  
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 Be68 Fu0  
adjusted profit 经调整的利润；调整后的利润 #V gPg5k.<  
adjusted surplus 经调整的盈余额；调整后的盈余额 5sao+dZ"|  
adjusted value 经调整的价值；调整后的价值 Eyxw.,rB/  
adjustment 调整；修订；理算〔保险〕 </>;PnzE  
adjustment centre 调剂中心 :tu6'X\k  
adjustment lag 调整过程的时间差距；调整时差 ~]*P/'-{#  
adjustment mechanism 调整机制 ?dl7!I@<E<  
adjustment of loss 亏损调整 (%rO'X  
adjustment process 调整过程；调整程序 z:ue]7(.  
adjustment range 调整幅度 21O!CvX  
administered exchange rate 受管制汇率  O3bo3Cm$