[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: [dj5$l|  
gEv-
>pc  
A share Ａ股；甲类股份 ?wd|G4.Vo  
abatement of tax 减税；减扣免税额 }iilzE4oH#  
ABN AMRO Bank N.V. 荷兰银行 7L=T]W  
above-the-line expenditure 线上项目支出；经常预算支出 P</s)" @  
above-the-line receipt 线上项目收入；经常预算收入 nW4Vct  
ABSA Asia Limited 南非联合亚洲有限公司 hCzjC|EO~  
absolute change 绝对数值变更 PSTu/^  
absolute expenditure 实际开支 d/XlV]#2x\  
absolute guideline figure 绝对准则数字 yjEI/9_  
absolute interest 绝对权益 m|pTn#*`  
absolute order of discharge 绝对破产解除令 CQdBf3q  
absolute profit margin 绝对利润幅度 KNg8HYFW\  
absolute value 实值；绝对值 Tu]&^[B('  
absolutely vested interest 绝对既得权益 ajn-KG!A  
absorbed cost 已吸收成本；已分摊成本 aje^Z=]  
absorption 吸收；分摊；合并 6*ZU}xT  
absorption rate 吸收率；摊配率；分摊率 b5AGk  
ACB Finance Limited 亚洲商业财务有限公司 FU%~9NKX  
acceptable form of reciprocity 合理的互惠条件 )YuRjBcp,"  
acceptable rate 适当利率；适当汇率 AG]WO8f)  
acceptance agreement 承兑协议 mCM|&u  
acceptance for honour 参加承兑 >']+OrQH  
acceptor 承兑人；接受人；受票人 * R%.a^R  
acceptor for honour 参加承兑人 <rNtY,  
accident insurance 意外保险 </.z1 $  
Accident Insurance Association of Hong Kong 香港意外保险公会 c~P)4(udT  
accident insurance scheme 意外保险计划 [?-]PZ  
accident year basis 意外年度基准 cV-i*L4X  
accommodation 通融；贷款 ]A p`   
accommodation bill 通融票据；空头票据 RC
zV5g  
accommodation party 汇票代发人 jm[}M  
account balance 帐户余额；帐户结余 ?>sQF4 V"  
account book 帐簿 2Ok?@ZdjA{  
account collected in advance 预收款项 #wr2
imG6  
account current book 往来帐簿 M[~Jaxw%  
account of after-acquired property 事后取得的财产报告 QwBXlO?  
account of defaulter 拖欠帐目 tqK=\{U  
account payable 应付帐款 *|mz_cKu  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (@ "=F6P  
account receivable 应收帐款 Y2<dM/b/  
account receivable report 应收帐款报表 OR]T`meO  
account statement 结单；帐单；会计财务报表  }mKwFVZ  
account title 帐户名称；会计科目 5O&d3;p'  
accountant's report 会计师报告 C` pp  
Accountant's Report Rules 会计师报告规则 zLP],wB  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q:mZ" i5  
Accounting Arrangements 《会计安排》 \/!ZA[D|E\  
accounting basis 会计基础 [g#s&bF  
accounting by Official Receiver 破产管理署署长呈交的帐目 l]H0g[  
Accounting Circular 《会计通告》 >9=:sSQu  
accounting class 会计类别 Rp0|zP,5  
accounting date 记帐日期；会计结算日期 d/S+(<g  
accounting for money 款项核算  IV0[!D  
Accounting Officer 会计主任 S_2"7  
accounting period 会计报告期；会计期 >V(zJ  
accounting policy 会计政策；会计方针 NvQ%J+  
accounting practice 会计惯例 H'EY)s Hi  
accounting principle 会计准则 [ByQ;s5tY  
accounting record 会计记录 1Y#HcW&  
accounting report 会计报告 JkU1daTe  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;|<(9u`  
Accounting Society of China 中国会计学会 ^_68 ]l=  
accounting statement 会计报表 ZHCr2^w6  
accounting system 会计制度；会计系统 qK?$=h.  
accounting transaction 会计事项；帐务交易 rnO0-h-;  
accounting treatment 会计处理 d8E,o7$m  
accounting year 会计年度 dAL3.%  
accretion 增值；添加 e0 u,zg+m  
accrual 应计项目；应累算数目 Iq^if>  
accrual basis 应计制；权责发生制 7d;pvhnH  
accrual basis accounting 应计制会计；权责发生制会计 U]1(&MgV  
accrue 应累算；应计 zmiZ]uq  
accrued benefit 应累算利益 Fnb2.R'+  
accrued charges 应计费用 .%'Z~|K4  
accrued cumulative preference share dividend 应累算的累积优先股股息 B_k2u
  
accrued expenses 应累算费用 QL97WK\$  
accrued interest payable 应付利息；应计未付利息 =1Z;Ma<;  
accrued interest receivable 应收利息；应计未收利息 b:kXNDc  
accrued right 累算权益 cwe1^SJ6y  
accruing profit 应累算的利润 .'1SZe7O  
accumulated fiscal reserve 累积财政储备 6):Xzx,  
accumulated profit 累积利润；滚存溢利 j
)by}}  
accumulated reserve 累积储备 xx }GOY.J  
accumulation of surplus income 累积收益盈余 +?[BU<X6u  
acquired assets 既得资产 "'a* [%  
acquisition 收购；购置；取得 SdJ/4&{ !  
acquisition cost 购置成本 O4L#jBa+  
acquisition expenses 购置费用 0/ !,Dn  
acquisition of 100% interest 收购全部股权 !8R@@,_v  
acquisition of control 取得控制权 nNaXp*J  
acquisition of fixed assets 购置固定资产 O>c$sL0g  
acquisition of shell “买壳” 3~Qd)j"<  
acquisition price 收购价 .VM3D0aV  
act of God 天灾 RJ~%0  
acting partner 执事合伙人 brSi<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \?Mf_  
active partner 积极参与的合伙人 /(?@mnq_  
active trading 交投活跃 +th%enRB  
actual circulation 实际流通 S&(^<gwl  
actual cost 实际成本 P`jL]x  
actual expenditure 实际开支；实际支出 }$kQs!#  
actual income 实际入息；实际收入；实际收益 ?WpenUWk  
actual market 现货市场 1ibnx2^YB  
actual price 现货价；实际价格 iev>9j  
actual profit 实际利润 tmJgm5v  
actual quotation 实盘；实际价位；实际报价 T6M+|"92  
actual year basis 按实际年度计算 XIAeCU  
actuals 实货 #yW\5)  
actuarial investigation 精算调查 iiG f'@/  
actuarial principle 精算原则 yz\c5  
actuarial report 精算师报告 eZLMP  
Actuarial Society of Hong Kong 香港精算学会 eV7u*d?  
actuarial valuation 精算师估值 BqH]-'1G  
actuary 精算师 *5VXyt2  
ad referendum agreement 暂定协议；有待覆核的协定 8)yI<`q6  
ad valorem duty 从价税；按值征税 &:5\"b  
ad valorem duty system 从价税制 ,v9f~qh  
ad valorem fee 从价费  +4qU>  
ad valorem tariff 从价关税 j_cs;G: "  
additional allowance 额外免税额 zj|WZ=1*Wp  
additional amount for unexpired risk 未过期风险的额外款额 .*YD&(  
additional assessable profit 补加应评税利润 }uY!(4Rw  
additional assessment 补加评税 WYrI|^[>  
additional commitment 额外承担 JkQ\)^5v  
additional commitment vote 额外承担拨款 7~1IO|4t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 bKDA!R2  
additional dependent parent allowance 供养父母额外免税额 OGO~f;7  
additional provision 额外拨款 (%_n!ip^  
additional stamp duty 附加印花税 -JT/9IQ  
additional tax 补加税罚款；补加税款 ]N{0:Va@D  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >\Sr{p5KR  
adjudged bankrupt 被裁定破产 ` ln1$  
adjudicated bankrupt 裁定破产人 ArK]0$T  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9`Q<Yy"du  
adjudication of bankruptcy 裁定破产；宣告破产 >[10H8~bI/  
adjudication of insolvency 裁定无力偿还债务 !j:`7PT\  
adjusted actual 经调整的实数；调整后的实数 ZD>a>]  
adjusted current assets 经调整的流动资产；调整后的流动资产 <Fz~7W
Vd  
adjusted figure 经调整的数字；调整后的数额 \ I`p|&vG  
adjusted liabilities 经调整的负债；调整后的负债 qk/:A+  
adjusted loss 经调整的亏损；调整后的亏损 Tr&M~Lgb)  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 MV >$BW  
adjusted profit 经调整的利润；调整后的利润 .TJEUK  
adjusted surplus 经调整的盈余额；调整后的盈余额 q'Wr[A40j  
adjusted value 经调整的价值；调整后的价值 @A<PkpNL  
adjustment 调整；修订；理算〔保险〕 %?Y[Bk3p  
adjustment centre 调剂中心 R&f^+0%f  
adjustment lag 调整过程的时间差距；调整时差 2";SJF'5\  
adjustment mechanism 调整机制 @`36ku  
adjustment of loss 亏损调整 "Z=5gj  
adjustment process 调整过程；调整程序 9=X)ung9  
adjustment range 调整幅度 eLD|A=X?  
administered exchange rate 受管制汇率 o=J9