[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: fJg+Ryo  
9' B `]/L  
A share Ａ股；甲类股份 h_'*XWd@  
abatement of tax 减税；减扣免税额 9.#<b|g  
ABN AMRO Bank N.V. 荷兰银行 h376Be{P  
above-the-line expenditure 线上项目支出；经常预算支出 zb3tIRH  
above-the-line receipt 线上项目收入；经常预算收入 75lA%| *X  
ABSA Asia Limited 南非联合亚洲有限公司 Z`i(qCAd(  
absolute change 绝对数值变更 I?CZQ+}Hq  
absolute expenditure 实际开支 $&c*'3  
absolute guideline figure 绝对准则数字 XCQs2CHt  
absolute interest 绝对权益 J&_n9$  
absolute order of discharge 绝对破产解除令 RRJ%:5&  
absolute profit margin 绝对利润幅度 jP.
dDYc  
absolute value 实值；绝对值 XiWmV ?  
absolutely vested interest 绝对既得权益 :ws<-Qy  
absorbed cost 已吸收成本；已分摊成本 At;LO9T3z  
absorption 吸收；分摊；合并 :A;RH  
absorption rate 吸收率；摊配率；分摊率 :3 mh@[V  
ACB Finance Limited 亚洲商业财务有限公司 !ohN!P7&  
acceptable form of reciprocity 合理的互惠条件 tH4B:Bgj!  
acceptable rate 适当利率；适当汇率 307I$*%W  
acceptance agreement 承兑协议 ;_=&-mz  
acceptance for honour 参加承兑 HzsdHH(J  
acceptor 承兑人；接受人；受票人 x8|J-8A(  
acceptor for honour 参加承兑人 y~V(aih}D  
accident insurance 意外保险 xE}>,O|'q  
Accident Insurance Association of Hong Kong 香港意外保险公会 53h0UL  
accident insurance scheme 意外保险计划 #'}*dy/  
accident year basis 意外年度基准 |-H&o]  
accommodation 通融；贷款 DY*N|OnqJ  
accommodation bill 通融票据；空头票据 lOp`m8_=  
accommodation party 汇票代发人 (9)Q ' 'S  
account balance 帐户余额；帐户结余 zH r_!~  
account book 帐簿 3so%gvY.'  
account collected in advance 预收款项 i6Gu@( 8Q  
account current book 往来帐簿 |s_GlJV.  
account of after-acquired property 事后取得的财产报告 DmcZta8n]  
account of defaulter 拖欠帐目 6]wIG$j  
account payable 应付帐款 :4|4=mkr  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *qq+jsA6wH  
account receivable 应收帐款 `]aeI'[}R  
account receivable report 应收帐款报表 /9X7A;O  
account statement 结单；帐单；会计财务报表 :(%5:1W  
account title 帐户名称；会计科目 ]M3yLYK/P  
accountant's report 会计师报告 %so]L+r2!  
Accountant's Report Rules 会计师报告规则 %iB,IEw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 O6Y0XL  
Accounting Arrangements 《会计安排》 b,@/!ia  
accounting basis 会计基础 EQ_aa@M7  
accounting by Official Receiver 破产管理署署长呈交的帐目 khd4ue$  
Accounting Circular 《会计通告》 /L3:  
accounting class 会计类别 F0# 'WfM#  
accounting date 记帐日期；会计结算日期 v@pk

y0  
accounting for money 款项核算 2AdDIVYC  
Accounting Officer 会计主任 KPki}'GO  
accounting period 会计报告期；会计期 73-p*o(pt  
accounting policy 会计政策；会计方针 I1J-)R+  
accounting practice 会计惯例 I^]nqK  
accounting principle 会计准则 6\t@)=C,Q  
accounting record 会计记录 4M T 7`sr  
accounting report 会计报告 fqd^9wl>P6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <3 uNl  
Accounting Society of China 中国会计学会 '%;m?t%q  
accounting statement 会计报表 naNghGQ  
accounting system 会计制度；会计系统 HOi`$vX}N  
accounting transaction 会计事项；帐务交易 @)}L~lb[)  
accounting treatment 会计处理 !x)R=Z/C  
accounting year 会计年度 ry]l.@o;  
accretion 增值；添加 A%vbhD2;W  
accrual 应计项目；应累算数目 Ort(AfW  
accrual basis 应计制；权责发生制 p<%d2@lp  
accrual basis accounting 应计制会计；权责发生制会计 a9Vi];  
accrue 应累算；应计 F"kAkX>3}  
accrued benefit 应累算利益 I+(nu47ZT  
accrued charges 应计费用 K NOIZj
  
accrued cumulative preference share dividend 应累算的累积优先股股息 C#pjmT_  
accrued expenses 应累算费用 3' 'me  
accrued interest payable 应付利息；应计未付利息 &&%H%9  
accrued interest receivable 应收利息；应计未收利息 XP}<N&j  
accrued right 累算权益 +|f@^-  
accruing profit 应累算的利润 iDD$pd,e\  
accumulated fiscal reserve 累积财政储备 >GuM]qn  
accumulated profit 累积利润；滚存溢利 iRBfx  
accumulated reserve 累积储备 +,l-Nz  
accumulation of surplus income 累积收益盈余 UZ";a453r  
acquired assets 既得资产 m[2gdJK  
acquisition 收购；购置；取得 {h4E8.E  
acquisition cost 购置成本 DfB7*+x{  
acquisition expenses 购置费用 d_CT$  
acquisition of 100% interest 收购全部股权 d'ifLQ\  
acquisition of control 取得控制权 d=^z`nt !R  
acquisition of fixed assets 购置固定资产 Xc.`-J~Il  
acquisition of shell “买壳” #z42C?V  
acquisition price 收购价 a.Vuu)+Quw  
act of God 天灾 <Z$J<]I  
acting partner 执事合伙人 }a/Cro.~4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0`H# '/  
active partner 积极参与的合伙人 ZC8wA;
!z^  
active trading 交投活跃 |?9HU~B  
actual circulation 实际流通 0\$2X- c  
actual cost 实际成本 [Qr"
cR^  
actual expenditure 实际开支；实际支出 ULW~90  
actual income 实际入息；实际收入；实际收益 4K74=r),i  
actual market 现货市场 ]'S^]  
actual price 现货价；实际价格 d5d@k  
actual profit 实际利润 >sbu<|]a 7  
actual quotation 实盘；实际价位；实际报价 8Y?;x}  
actual year basis 按实际年度计算 [-&Zl(9&  
actuals 实货 pot~<d`:K"  
actuarial investigation 精算调查 ce(#2o&`  
actuarial principle 精算原则 P;*(hY5&  
actuarial report 精算师报告 V.Mry`9-  
Actuarial Society of Hong Kong 香港精算学会 )e{}V\;q  
actuarial valuation 精算师估值 lfg6646?S  
actuary 精算师 Gh
$^{  
ad referendum agreement 暂定协议；有待覆核的协定 {Ha57Wk8D  
ad valorem duty 从价税；按值征税 D{!IW!w  
ad valorem duty system 从价税制 ]R*A  
ad valorem fee 从价费 0IpmRH/  
ad valorem tariff 从价关税 r*Xuj=  
additional allowance 额外免税额 _*zt=zn>  
additional amount for unexpired risk 未过期风险的额外款额
_4f;<FL  
additional assessable profit 补加应评税利润 W9)&!&<
o  
additional assessment 补加评税 z)"=:o7  
additional commitment 额外承担 Debv4Gr;^  
additional commitment vote 额外承担拨款
f 1d?.)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E_`=7i  
additional dependent parent allowance 供养父母额外免税额 +h$ 9\  
additional provision 额外拨款 uq{beC  
additional stamp duty 附加印花税 #/]nxW.S  
additional tax 补加税罚款；补加税款 _G0x3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 54/=G(F  
adjudged bankrupt 被裁定破产 saAF+H/=  
adjudicated bankrupt 裁定破产人 [ 3HfQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x"~JR\yzKJ  
adjudication of bankruptcy 裁定破产；宣告破产 `x|?&Ytmf9  
adjudication of insolvency 裁定无力偿还债务 pXUS
Ls  
adjusted actual 经调整的实数；调整后的实数 NO3/rJ6-  
adjusted current assets 经调整的流动资产；调整后的流动资产 $J2Gf(RU  
adjusted figure 经调整的数字；调整后的数额 dRDnJc3  
adjusted liabilities 经调整的负债；调整后的负债 2?x4vI np;  
adjusted loss 经调整的亏损；调整后的亏损 a9G8q>h]O  
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 UI#h&j5p W  
adjusted profit 经调整的利润；调整后的利润 #
b`ke/P  
adjusted surplus 经调整的盈余额；调整后的盈余额 u4j5w  
adjusted value 经调整的价值；调整后的价值 Q20%"&Xp]  
adjustment 调整；修订；理算〔保险〕 _g.{MT
Q  
adjustment centre 调剂中心 $u.z*b_yy  
adjustment lag 调整过程的时间差距；调整时差 :S
ma`U&  
adjustment mechanism 调整机制 M}Sv8D]I  
adjustment of loss 亏损调整 ]{iQ21`a-  
adjustment process 调整过程；调整程序 f<H2-
(m  
adjustment range 调整幅度 ZW}_DT0  
administered exchange rate 受管制汇率 5m*,8]!-