[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: oA^ ]x>  
)eVDp,.^  
A share Ａ股；甲类股份 >WG91b<Xq  
abatement of tax 减税；减扣免税额 ]0nC;|]@Lx  
ABN AMRO Bank N.V. 荷兰银行 RAJ|#I1  
above-the-line expenditure 线上项目支出；经常预算支出 vVR CM  
above-the-line receipt 线上项目收入；经常预算收入 9n2%7dLQ*  
ABSA Asia Limited 南非联合亚洲有限公司 [}Yci:P_ +  
absolute change 绝对数值变更 jF2GHyB  
absolute expenditure 实际开支 q>h+Ke  
absolute guideline figure 绝对准则数字 <.]&FPJ  
absolute interest 绝对权益 dEl3?~  
absolute order of discharge 绝对破产解除令 fXR_)d  
absolute profit margin 绝对利润幅度 $zH0$aOx  
absolute value 实值；绝对值 ~.=HN}E  
absolutely vested interest 绝对既得权益 UmMYe4LQR  
absorbed cost 已吸收成本；已分摊成本 G@6,O-Sj  
absorption 吸收；分摊；合并 L r]Hvd  
absorption rate 吸收率；摊配率；分摊率 ))-M+CA  
ACB Finance Limited 亚洲商业财务有限公司 Aba%Gh  
acceptable form of reciprocity 合理的互惠条件 mLdyt-1  
acceptable rate 适当利率；适当汇率 QRix_2+  
acceptance agreement 承兑协议 JHOBg{Wg  
acceptance for honour 参加承兑 ? v*7!2;  
acceptor 承兑人；接受人；受票人 lAt1Mq}?P  
acceptor for honour 参加承兑人 MPw7!G(qj  
accident insurance 意外保险 c7
N9X 3A  
Accident Insurance Association of Hong Kong 香港意外保险公会 [~0q )  
accident insurance scheme 意外保险计划 FK('E3PG  
accident year basis 意外年度基准 J
#5o  
accommodation 通融；贷款 e;Z`&  
accommodation bill 通融票据；空头票据 YR`rg;n#  
accommodation party 汇票代发人 M?CMN.Dw  
account balance 帐户余额；帐户结余 qf
{B  
account book 帐簿 +F6_P  
account collected in advance 预收款项 a#j^
gu$m  
account current book 往来帐簿 =)>q.R9  
account of after-acquired property 事后取得的财产报告 Tj~#Xc  
account of defaulter 拖欠帐目 b,sc  
account payable 应付帐款 U6 R
4UK  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s&hP^tKT  
account receivable 应收帐款 RlL,eU$CS  
account receivable report 应收帐款报表 !~kzxY  
account statement 结单；帐单；会计财务报表 Z*B( L@H  
account title 帐户名称；会计科目 oVgNG!/c0  
accountant's report 会计师报告 ^@> Qiy  
Accountant's Report Rules 会计师报告规则 i`spM<iR.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -JQg{A  
Accounting Arrangements 《会计安排》 n[-!Jp[  
accounting basis 会计基础 &1Iy9&y  
accounting by Official Receiver 破产管理署署长呈交的帐目 1#uw^{n  
Accounting Circular 《会计通告》 bME3" e{O  
accounting class 会计类别 S?tLIi/  
accounting date 记帐日期；会计结算日期 QQcj"s
 
accounting for money 款项核算 VG7#6)sQoK  
Accounting Officer 会计主任 qa?y lR"kA  
accounting period 会计报告期；会计期 v%Xe)D   
accounting policy 会计政策；会计方针 
k,(_R=  
accounting practice 会计惯例 f ebh1rUX  
accounting principle 会计准则 tYa*%|! v  
accounting record 会计记录 T`;M!-)2  
accounting report 会计报告 aC` c^'5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  K>eG5tt  
Accounting Society of China 中国会计学会 &9{BuBO[  
accounting statement 会计报表 z5/O8}Gz@  
accounting system 会计制度；会计系统 z$b!J$A1  
accounting transaction 会计事项；帐务交易 ]vErF=[U,  
accounting treatment 会计处理 }5Uf`pM8  
accounting year 会计年度 7F~+z7(h  
accretion 增值；添加 q"oNB-bz  
accrual 应计项目；应累算数目 bS<p dOX_  
accrual basis 应计制；权责发生制 +Eg# 8/q  
accrual basis accounting 应计制会计；权责发生制会计 _Ohq'ZgXm  
accrue 应累算；应计 7 >(ygu  
accrued benefit 应累算利益 G.T1rUh=  
accrued charges 应计费用 .EwK>ro4  
accrued cumulative preference share dividend 应累算的累积优先股股息 U4JN
,`p{  
accrued expenses 应累算费用 t"fD"Xpj  
accrued interest payable 应付利息；应计未付利息 q4oZJ-`  
accrued interest receivable 应收利息；应计未收利息 ks$G6WC  
accrued right 累算权益 f'S"F  
accruing profit 应累算的利润 x ,W+:l9~s  
accumulated fiscal reserve 累积财政储备 f6)H!SI  
accumulated profit 累积利润；滚存溢利 <ZEA&:p  
accumulated reserve 累积储备 K%;yFEZ  
accumulation of surplus income 累积收益盈余 g~b'}^J  
acquired assets 既得资产 `314.a6S  
acquisition 收购；购置；取得 Y`uCDfcQ  
acquisition cost 购置成本 uip]K{/A!e  
acquisition expenses 购置费用 =KLYR
UW  
acquisition of 100% interest 收购全部股权 0M?}S~p]  
acquisition of control 取得控制权 [G*mQ
@G9  
acquisition of fixed assets 购置固定资产 5"U7I{\  
acquisition of shell “买壳” \mloR '  
acquisition price 收购价 ^da-R;o]  
act of God 天灾 =B1!em|  
acting partner 执事合伙人 WW=7QCi  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^(R gSMuT`  
active partner 积极参与的合伙人  b8&9pLl  
active trading 交投活跃 e<K=Q$U.  
actual circulation 实际流通 R0[Gfq9M=  
actual cost 实际成本 V5+a[`]  
actual expenditure 实际开支；实际支出 g,nE
iL  
actual income 实际入息；实际收入；实际收益 [@;Z xs  
actual market 现货市场 m`~ Qr~  
actual price 现货价；实际价格 vNIQc "\-  
actual profit 实际利润 WyP1"e^9  
actual quotation 实盘；实际价位；实际报价 ]Ea-?IhD  
actual year basis 按实际年度计算 Yi`.zm  
actuals 实货 Er)b( Kk  
actuarial investigation 精算调查 syF/jWM5  
actuarial principle 精算原则 ^&Bye?`5  
actuarial report 精算师报告 @Klj!2cv$  
Actuarial Society of Hong Kong 香港精算学会 Eh+ lLtZ  
actuarial valuation 精算师估值 YQ/*|  
actuary 精算师 ]CjODa  
ad referendum agreement 暂定协议；有待覆核的协定 novZ<?7 5;  
ad valorem duty 从价税；按值征税 Ad`IgZ  
ad valorem duty system 从价税制 Dp8(L ]6  
ad valorem fee 从价费 uw]Jm"=w  
ad valorem tariff 从价关税 @u ^Ib33  
additional allowance 额外免税额 bHCd|4e,2  
additional amount for unexpired risk 未过期风险的额外款额 W3b\LnUa  
additional assessable profit 补加应评税利润 2r,fF<WQ  
additional assessment 补加评税 hjE9[{K  
additional commitment 额外承担 '5%DKz  
additional commitment vote 额外承担拨款 vj pe'zx  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0:*$i(2  
additional dependent parent allowance 供养父母额外免税额 u8*0r{kOH  
additional provision 额外拨款 \xt!b^d0  
additional stamp duty 附加印花税 !s$fqn 6  
additional tax 补加税罚款；补加税款 [LCi,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vzL>ZBe
Z  
adjudged bankrupt 被裁定破产 WKG=d]5  
adjudicated bankrupt 裁定破产人 =GF+ hM/~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Vr'Z5F *@  
adjudication of bankruptcy 裁定破产；宣告破产 N|DY)W  
adjudication of insolvency 裁定无力偿还债务 UxW ~

yk  
adjusted actual 经调整的实数；调整后的实数 (H$eXW7  
adjusted current assets 经调整的流动资产；调整后的流动资产 &7 ,wdG  
adjusted figure 经调整的数字；调整后的数额 aUnm9
ur  
adjusted liabilities 经调整的负债；调整后的负债 MIgIt"M jz  
adjusted loss 经调整的亏损；调整后的亏损 |l9AgwDg  
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 -Jhf]  
adjusted profit 经调整的利润；调整后的利润 q9OIw1xQr*  
adjusted surplus 经调整的盈余额；调整后的盈余额 SV.*Z|"^N  
adjusted value 经调整的价值；调整后的价值 m2;%|QE(  
adjustment 调整；修订；理算〔保险〕  z#y<QH  
adjustment centre 调剂中心 Th8xh=F[  
adjustment lag 调整过程的时间差距；调整时差 t/3veDh@  
adjustment mechanism 调整机制 Z5\6ca  
adjustment of loss 亏损调整 "-a>Uj")%  
adjustment process 调整过程；调整程序 Z1Ms~tch  
adjustment range 调整幅度 E_
++yK^=  
administered exchange rate 受管制汇率 ' |4XyU=