[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: `h6W@ROb  
LcF3P 4  
A share Ａ股；甲类股份 OK(d&   
abatement of tax 减税；减扣免税额  ,iUx'U  
ABN AMRO Bank N.V. 荷兰银行 U7?ez  
above-the-line expenditure 线上项目支出；经常预算支出  CVp<SS(  
above-the-line receipt 线上项目收入；经常预算收入 ?Pc3*.  
ABSA Asia Limited 南非联合亚洲有限公司 K4~Ox  
absolute change 绝对数值变更 l[k$O$jo  
absolute expenditure 实际开支 O2f2Fb$B7  
absolute guideline figure 绝对准则数字 RGmpkQEp   
absolute interest 绝对权益 Xi.?9J
`@  
absolute order of discharge 绝对破产解除令 YvX I  
absolute profit margin 绝对利润幅度 _#B/#^a  
absolute value 实值；绝对值 ~O-8h0d3  
absolutely vested interest 绝对既得权益 @( l`_Wx  
absorbed cost 已吸收成本；已分摊成本 t;3.;  
absorption 吸收；分摊；合并 FeLP!oS>  
absorption rate 吸收率；摊配率；分摊率 <&iBR  
ACB Finance Limited 亚洲商业财务有限公司 R kzBn  
acceptable form of reciprocity 合理的互惠条件 -&}E:zoe  
acceptable rate 适当利率；适当汇率 wP*Z/}Uum+  
acceptance agreement 承兑协议 `m^OnH  
acceptance for honour 参加承兑 qzz'v  
acceptor 承兑人；接受人；受票人 HxaUVg0  
acceptor for honour 参加承兑人 f'dI"o&^/d  
accident insurance 意外保险 +&@0;zSga  
Accident Insurance Association of Hong Kong 香港意外保险公会 4aC#Cv:0  
accident insurance scheme 意外保险计划 ): 6d_g{2  
accident year basis 意外年度基准 )VC) }  
accommodation 通融；贷款 _L":Wux  
accommodation bill 通融票据；空头票据 2X_ef   
accommodation party 汇票代发人 T!bu}KO  
account balance 帐户余额；帐户结余 k9n93I|Cm  
account book 帐簿 at!?"
u  
account collected in advance 预收款项 -}@9lhS,  
account current book 往来帐簿 /&yT2p  
account of after-acquired property 事后取得的财产报告 t=AR>M!w~  
account of defaulter 拖欠帐目 43XuQg4  
account payable 应付帐款 >YLm]7v}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O [/~V=  
account receivable 应收帐款 c+=&5=i[3  
account receivable report 应收帐款报表 z{\.3G  
account statement 结单；帐单；会计财务报表 VzesqVx  
account title 帐户名称；会计科目 L@X eAEIq  
accountant's report 会计师报告 'Nh^SbD+_|  
Accountant's Report Rules 会计师报告规则 ,"o\_{<z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I?QKd@  
Accounting Arrangements 《会计安排》 $$a"A(Y  
accounting basis 会计基础 s><co]  
accounting by Official Receiver 破产管理署署长呈交的帐目 &^.'g{\Y  
Accounting Circular 《会计通告》 a0R]hENC  
accounting class 会计类别 ;/@R{G{+~;  
accounting date 记帐日期；会计结算日期 Tx*m p+q  
accounting for money 款项核算 ~"k'T9QBY  
Accounting Officer 会计主任 $Tg$FfD6&  
accounting period 会计报告期；会计期 ;Peyo1  
accounting policy 会计政策；会计方针 9!LAAE`  
accounting practice 会计惯例 0NxaQ`\  
accounting principle 会计准则 L6^h3*JyD  
accounting record 会计记录 iwbjjQPr  
accounting report 会计报告 }MNm>3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K_i2%t3  
Accounting Society of China 中国会计学会 5S1m&s5k  
accounting statement 会计报表 @lwqkJ  
accounting system 会计制度；会计系统 Nu'rn*Y_  
accounting transaction 会计事项；帐务交易 )n.peZ  
accounting treatment 会计处理 o0 Ae*Y0  
accounting year 会计年度 k{~5pxd-t  
accretion 增值；添加 V;"'!dVX  
accrual 应计项目；应累算数目 ^|Y!NHYH$Z  
accrual basis 应计制；权责发生制 !ZRV\31%  
accrual basis accounting 应计制会计；权责发生制会计 {-xnBx  
accrue 应累算；应计 Z(L>~+%  
accrued benefit 应累算利益 U&6f}=vC  
accrued charges 应计费用 cQ`,:t#[  
accrued cumulative preference share dividend 应累算的累积优先股股息 :O7J9K|  
accrued expenses 应累算费用 b{&@Lm0Tn  
accrued interest payable 应付利息；应计未付利息 F}X_I  
accrued interest receivable 应收利息；应计未收利息 J?&9ofj&  
accrued right 累算权益 DCj!m<Y&  
accruing profit 应累算的利润 x-1[2K1"[  
accumulated fiscal reserve 累积财政储备 yC[}gHv  
accumulated profit 累积利润；滚存溢利 gnQd#`  
accumulated reserve 累积储备 R:Lu)d>=  
accumulation of surplus income 累积收益盈余 }^H_|;e1p  
acquired assets 既得资产 LE;c+(CAU  
acquisition 收购；购置；取得 <XNLeJdY  
acquisition cost 购置成本 D<MtLwH  
acquisition expenses 购置费用 7P  
acquisition of 100% interest 收购全部股权 _xJ&p $&  
acquisition of control 取得控制权 B4kIcHA  
acquisition of fixed assets 购置固定资产 .MKxHM7  
acquisition of shell “买壳” `6zoZM7?Y  
acquisition price 收购价 mU !c; O  
act of God 天灾 B-RaAiE@  
acting partner 执事合伙人 M<SZ7^9<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 344- ~i*  
active partner 积极参与的合伙人 v[m>;Ubg&  
active trading 交投活跃 ?1YK
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actual circulation 实际流通 ' {Q L`L  
actual cost 实际成本 !59q@Mya[  
actual expenditure 实际开支；实际支出 gY%-0@g  
actual income 实际入息；实际收入；实际收益 QZX+E   
actual market 现货市场 #r\uh\Cy  
actual price 现货价；实际价格 fIu/*PFPVY  
actual profit 实际利润 K$4Ky&89  
actual quotation 实盘；实际价位；实际报价 5lT lZRH1  
actual year basis 按实际年度计算 sS._N@f  
actuals 实货 dQ<EDtap  
actuarial investigation 精算调查  +p2)uXqW  
actuarial principle 精算原则 o.,hCg)X  
actuarial report 精算师报告 JH 8^ZP:d'  
Actuarial Society of Hong Kong 香港精算学会 ujaaO6oZ7  
actuarial valuation 精算师估值
q N>j2~  
actuary 精算师 b<%6aRC\  
ad referendum agreement 暂定协议；有待覆核的协定 ~!I \{(  
ad valorem duty 从价税；按值征税 i9d.Ls  
ad valorem duty system 从价税制 [,V D
^\  
ad valorem fee 从价费 d2pVO]l YZ  
ad valorem tariff 从价关税 TV}H  
additional allowance 额外免税额 :>|[ o&L  
additional amount for unexpired risk 未过期风险的额外款额 a$ Z06j  
additional assessable profit 补加应评税利润 ~MOIrF  
additional assessment 补加评税 HM` ;%0T0(  
additional commitment 额外承担 Kg56.$  
additional commitment vote 额外承担拨款 V[#jrwhA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Fb
F P  
additional dependent parent allowance 供养父母额外免税额 uKK+V6}!kj  
additional provision 额外拨款 `On%1%k8  
additional stamp duty 附加印花税 [j):2  
additional tax 补加税罚款；补加税款 OF}vY0oiw?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d%iMjY`~[g  
adjudged bankrupt 被裁定破产 ikUG`F%W  
adjudicated bankrupt 裁定破产人 eKt~pzXwm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 flRok?iF  
adjudication of bankruptcy 裁定破产；宣告破产 [S4<bh!  
adjudication of insolvency 裁定无力偿还债务 U2;_{n*g%  
adjusted actual 经调整的实数；调整后的实数 {D$+~lO  
adjusted current assets 经调整的流动资产；调整后的流动资产 {q:6;yzxl  
adjusted figure 经调整的数字；调整后的数额 v81<K*w`P  
adjusted liabilities 经调整的负债；调整后的负债 d4~!d>{n|c  
adjusted loss 经调整的亏损；调整后的亏损 MFRM M%`  
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 vLq_l4l  
adjusted profit 经调整的利润；调整后的利润 }5EvBEv-)  
adjusted surplus 经调整的盈余额；调整后的盈余额 fnB[b[  
adjusted value 经调整的价值；调整后的价值 Y-v6xUc{F  
adjustment 调整；修订；理算〔保险〕 r+>gIX+Fl  
adjustment centre 调剂中心 #>}cuC@  
adjustment lag 调整过程的时间差距；调整时差 Tv!zqx#E  
adjustment mechanism 调整机制 n PE{Gp) }  
adjustment of loss 亏损调整 o!:   
adjustment process 调整过程；调整程序 {;q zz9 |  
adjustment range 调整幅度 O|d"0P  
administered exchange rate 受管制汇率 09/Mg