[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: W:2( .?  
`Y$4 H,8L  
A share Ａ股；甲类股份 N#_H6TfMG  
abatement of tax 减税；减扣免税额 7&)bJ@1U  
ABN AMRO Bank N.V. 荷兰银行 M'O <h  
above-the-line expenditure 线上项目支出；经常预算支出 Dw.J2>uj  
above-the-line receipt 线上项目收入；经常预算收入 cKI9#t_  
ABSA Asia Limited 南非联合亚洲有限公司 IFL*kB   
absolute change 绝对数值变更 CY5Z{qiX  
absolute expenditure 实际开支 =
&]g "a'  
absolute guideline figure 绝对准则数字 IM'r8
V  
absolute interest 绝对权益 'n3uu1C  
absolute order of discharge 绝对破产解除令 }o(-=lF  
absolute profit margin 绝对利润幅度 r#p9x[f<Y  
absolute value 实值；绝对值 1.GQau~  
absolutely vested interest 绝对既得权益 7>%8eEc  
absorbed cost 已吸收成本；已分摊成本 YK'<NE3 4  
absorption 吸收；分摊；合并 ! n@KU!&k  
absorption rate 吸收率；摊配率；分摊率 *i%.;Z"  
ACB Finance Limited 亚洲商业财务有限公司 Xl#ggub?  
acceptable form of reciprocity 合理的互惠条件 +'HqgSPyb  
acceptable rate 适当利率；适当汇率 f}P3O3Yv&  
acceptance agreement 承兑协议 vpr.Hn  
acceptance for honour 参加承兑 ]w8(&,PP  
acceptor 承兑人；接受人；受票人 X.{S*E:$u  
acceptor for honour 参加承兑人 ^6V[=!& H  
accident insurance 意外保险 8Fu(Ft^9  
Accident Insurance Association of Hong Kong 香港意外保险公会 ea 'D td  
accident insurance scheme 意外保险计划 SY\ gXO8k  
accident year basis 意外年度基准 #q=Efn
'  
accommodation 通融；贷款 'zTLl8P  
accommodation bill 通融票据；空头票据 dR,fXQm  
accommodation party 汇票代发人 ,#9PxwrO  
account balance 帐户余额；帐户结余 (hbyEQhF  
account book 帐簿 }Zn}  
account collected in advance 预收款项 ]{@-HTt  
account current book 往来帐簿 Why`ziks  
account of after-acquired property 事后取得的财产报告 JK5gQ3C[  
account of defaulter 拖欠帐目 e*NnVys  
account payable 应付帐款 hRhe& ,v  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @I?=<Riu  
account receivable 应收帐款 \_f(M|  
account receivable report 应收帐款报表 ggR.4&<  
account statement 结单；帐单；会计财务报表 ^u ~Q/4  
account title 帐户名称；会计科目 ;HO=  
accountant's report 会计师报告 eD6fpe\ (  
Accountant's Report Rules 会计师报告规则 rjYJs*#   
accounting and auditing procedure 会计与审计程序；会计与核数程序 lRFYx?y  
Accounting Arrangements 《会计安排》 )jP 1or  
accounting basis 会计基础 Vt#.eL)Ee  
accounting by Official Receiver 破产管理署署长呈交的帐目 }K|oicpUg  
Accounting Circular 《会计通告》 3f{3Nz N  
accounting class 会计类别 A3/k@S-R2  
accounting date 记帐日期；会计结算日期 (O3nL.  
accounting for money 款项核算 _-g&PXH  
Accounting Officer 会计主任 2\{zmc}G-0  
accounting period 会计报告期；会计期 N`e[:[  
accounting policy 会计政策；会计方针  r;N|)  
accounting practice 会计惯例 (f"4,b^]  
accounting principle 会计准则 &Z%?!.4j@  
accounting record 会计记录 U>N1Od4vTO  
accounting report 会计报告 SwMc pNo  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  2JBR)P  
Accounting Society of China 中国会计学会 S<Xf>-8w  
accounting statement 会计报表 ]}Yl7/gM1}  
accounting system 会计制度；会计系统 C~/a-  
accounting transaction 会计事项；帐务交易 wFZP,fQ9l  
accounting treatment 会计处理 <R L]  
accounting year 会计年度 Q*Pq{]0K  
accretion 增值；添加 ]c'A%:f<  
accrual 应计项目；应累算数目 vdwsJPFbc  
accrual basis 应计制；权责发生制 N~'c_l  
accrual basis accounting 应计制会计；权责发生制会计 N(yzk_~  
accrue 应累算；应计 _oeS Uzq.  
accrued benefit 应累算利益 oUlVI*~ND  
accrued charges 应计费用 |yPu!
pfl  
accrued cumulative preference share dividend 应累算的累积优先股股息 c]!V'#U  
accrued expenses 应累算费用 )Pv%#P-<  
accrued interest payable 应付利息；应计未付利息 O:K2Y5R?B  
accrued interest receivable 应收利息；应计未收利息 >^ 3i|PB  
accrued right 累算权益 VI*$em O0  
accruing profit 应累算的利润 6D3B^.rj]  
accumulated fiscal reserve 累积财政储备 'm$L Ij?@  
accumulated profit 累积利润；滚存溢利 4j^ @wV'  
accumulated reserve 累积储备 Xsa].  
accumulation of surplus income 累积收益盈余 )8ZH-|N`!E  
acquired assets 既得资产 nX8v+:&}  
acquisition 收购；购置；取得 Lr pM\}t  
acquisition cost 购置成本 o ^uA">GH  
acquisition expenses 购置费用 La[V$+Y  
acquisition of 100% interest 收购全部股权 N8df8=.kw  
acquisition of control 取得控制权 < =IFcN  
acquisition of fixed assets 购置固定资产 G  01ON0  
acquisition of shell “买壳” O;3>sLgc  
acquisition price 收购价 G' 1'/  
act of God 天灾 "" EQE>d  
acting partner 执事合伙人 4_ML ],.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =?8@#]G+  
active partner 积极参与的合伙人 ]6j{@z?{  
active trading 交投活跃 '~ 47)fN  
actual circulation 实际流通 j1<Yg,_.p  
actual cost 实际成本 n `Ac 3A  
actual expenditure 实际开支；实际支出 -mh3DhJ,  
actual income 实际入息；实际收入；实际收益 :g/tZd$G5  
actual market 现货市场 gjlx~.0d  
actual price 现货价；实际价格 CTmT@A{  
actual profit 实际利润 Dw"\/p:-3  
actual quotation 实盘；实际价位；实际报价 Q/Rqa5LI:  
actual year basis 按实际年度计算 1xvu<|F  
actuals 实货 eyxW 0}[  
actuarial investigation 精算调查 #O&8A  
actuarial principle 精算原则 +kD R.E:  
actuarial report 精算师报告 VIb
q:U  
Actuarial Society of Hong Kong 香港精算学会
B33\?Yj)  
actuarial valuation 精算师估值 K(|}dl:  
actuary 精算师 ;kKyksxlD  
ad referendum agreement 暂定协议；有待覆核的协定 %a7$QF]  
ad valorem duty 从价税；按值征税 qxc[M8s  
ad valorem duty system 从价税制 }6ldjCT/,  
ad valorem fee 从价费 FP>2C9:d
 
ad valorem tariff 从价关税 |uJ
%5y#  
additional allowance 额外免税额 ~V6D<  
additional amount for unexpired risk 未过期风险的额外款额 o+VQ\1as?(  
additional assessable profit 补加应评税利润 2fS:- 8N  
additional assessment 补加评税
GL
ODVcjf  
additional commitment 额外承担 4^d?D!j  
additional commitment vote 额外承担拨款 y1#1Ne_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J.%IfN  
additional dependent parent allowance 供养父母额外免税额 2`-Bs  
additional provision 额外拨款 ;AG()NjOO:  
additional stamp duty 附加印花税 !5N.B|Nt  
additional tax 补加税罚款；补加税款 }-2|XD%]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 s#GLJl\E_P  
adjudged bankrupt 被裁定破产 M3au{6y  
adjudicated bankrupt 裁定破产人 |vC~HJpuv'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (h `V+  
adjudication of bankruptcy 裁定破产；宣告破产 z(~_AN M4,  
adjudication of insolvency 裁定无力偿还债务 $pz/?>!  
adjusted actual 经调整的实数；调整后的实数 K)P%;X  
adjusted current assets 经调整的流动资产；调整后的流动资产 HbIF^LeY|R  
adjusted figure 经调整的数字；调整后的数额 3(UVg!t  
adjusted liabilities 经调整的负债；调整后的负债 wgA_38To  
adjusted loss 经调整的亏损；调整后的亏损 jiC>
d@~y  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ]_$[8#kg  
adjusted profit 经调整的利润；调整后的利润 47B&s   
adjusted surplus 经调整的盈余额；调整后的盈余额 |l!aB(NW  
adjusted value 经调整的价值；调整后的价值 |[y6Ua0  
adjustment 调整；修订；理算〔保险〕 "w c<B4"  
adjustment centre 调剂中心 -n;}n:wL  
adjustment lag 调整过程的时间差距；调整时差 o !7va"  
adjustment mechanism 调整机制 e:W{OIz:  
adjustment of loss 亏损调整 yh=N@Z*zP  
adjustment process 调整过程；调整程序 Xnh8e  
adjustment range 调整幅度 3$JoDL(Z  
administered exchange rate 受管制汇率 Q59W#e)