[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: @Sn(lnlB  
LKB$,pR~1l  
A share Ａ股；甲类股份 Oc0a77@  
abatement of tax 减税；减扣免税额 k/_ 59@)  
ABN AMRO Bank N.V. 荷兰银行 2%Ri,4SRb  
above-the-line expenditure 线上项目支出；经常预算支出 :gibfk]C  
above-the-line receipt 线上项目收入；经常预算收入 Y;M|D'y+  
ABSA Asia Limited 南非联合亚洲有限公司 N7zft  
absolute change 绝对数值变更 m4Qh%}9%  
absolute expenditure 实际开支 V#$RR!X'  
absolute guideline figure 绝对准则数字 N0Lw}@p  
absolute interest 绝对权益 9d659iC  
absolute order of discharge 绝对破产解除令 FIhk@TKa  
absolute profit margin 绝对利润幅度 7hcYD!DS  
absolute value 实值；绝对值 f|c{5$N!  
absolutely vested interest 绝对既得权益 ORw,)l  
absorbed cost 已吸收成本；已分摊成本 DU'`ewLL7  
absorption 吸收；分摊；合并 9G5rcYi  
absorption rate 吸收率；摊配率；分摊率 e{K 215  
ACB Finance Limited 亚洲商业财务有限公司 xwq (N_  
acceptable form of reciprocity 合理的互惠条件 `5.'_3  
acceptable rate 适当利率；适当汇率 _4So{~Gf1  
acceptance agreement 承兑协议 I-*S&SiXjI  
acceptance for honour 参加承兑 9wwqcx)3(  
acceptor 承兑人；接受人；受票人 U(g:zae  
acceptor for honour 参加承兑人 xGg )Y#  
accident insurance 意外保险 _S1>j7RQo  
Accident Insurance Association of Hong Kong 香港意外保险公会 !9
r$e99R  
accident insurance scheme 意外保险计划 azp):*f("  
accident year basis 意外年度基准 'G4ICtHQ  
accommodation 通融；贷款 s};{ZAtE  
accommodation bill 通融票据；空头票据 @o _}g !9=  
accommodation party 汇票代发人 Lck
K\`mh  
account balance 帐户余额；帐户结余 }2.`N%[  
account book 帐簿 WX?IYQ+  
account collected in advance 预收款项 f}f9@>.  
account current book 往来帐簿 #OD/$f_  
account of after-acquired property 事后取得的财产报告 K7:)nv E  
account of defaulter 拖欠帐目 a~}OZ&PG  
account payable 应付帐款 IfAZn_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6SkaH<-&K  
account receivable 应收帐款  "Og7rl  
account receivable report 应收帐款报表 E A1?)|}n  
account statement 结单；帐单；会计财务报表 '9J/T57]e  
account title 帐户名称；会计科目 aP +X}r  
accountant's report 会计师报告 vMH  
Accountant's Report Rules 会计师报告规则 "(~^w=d
:$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6j]0R*B7`Q  
Accounting Arrangements 《会计安排》 ]MitOkX  
accounting basis 会计基础 ?mxMk6w  
accounting by Official Receiver 破产管理署署长呈交的帐目 K`zdc`/  
Accounting Circular 《会计通告》 Hk.TM2{w  
accounting class 会计类别 u?(d gJ  
accounting date 记帐日期；会计结算日期 ~Otoqu|  
accounting for money 款项核算 9v
c2VB$  
Accounting Officer 会计主任 {qJ1ko)$  
accounting period 会计报告期；会计期 ag[wdoj  
accounting policy 会计政策；会计方针 9-a0:bP  
accounting practice 会计惯例 oQVgyj.  
accounting principle 会计准则 WO>nIo5Y  
accounting record 会计记录 ,j_i?Ff  
accounting report 会计报告 CXM
Lt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  {Gk1vcq  
Accounting Society of China 中国会计学会 T_5H&;a  
accounting statement 会计报表 YZ8>OwQz2  
accounting system 会计制度；会计系统 KBc1{adDx@  
accounting transaction 会计事项；帐务交易 uh>; 8  
accounting treatment 会计处理 @:vwb\azVD  
accounting year 会计年度 !PQ<04jA!  
accretion 增值；添加 PB*&a YLU  
accrual 应计项目；应累算数目 4p ;`C  
accrual basis 应计制；权责发生制 .g<DD)`  
accrual basis accounting 应计制会计；权责发生制会计 Jk n>S#SZ  
accrue 应累算；应计 Y)2,PES=  
accrued benefit 应累算利益 H40p86@M  
accrued charges 应计费用 *P=VFP  
accrued cumulative preference share dividend 应累算的累积优先股股息 '-XXo=>0MV  
accrued expenses 应累算费用 SZ'R59Ee<  
accrued interest payable 应付利息；应计未付利息  >Abdd  
accrued interest receivable 应收利息；应计未收利息 ~HsJUro  
accrued right 累算权益 B%6)}Nl[  
accruing profit 应累算的利润 0IBSRFt$g&  
accumulated fiscal reserve 累积财政储备 d^ 8ZeC#  
accumulated profit 累积利润；滚存溢利 n 0L^e  
accumulated reserve 累积储备 WP'!*[z  
accumulation of surplus income 累积收益盈余 ;dgp+  
acquired assets 既得资产 7[XRd9a5(  
acquisition 收购；购置；取得 d{3QP5  
acquisition cost 购置成本 &B1WtW
 
acquisition expenses 购置费用 uHzU-FZ|B  
acquisition of 100% interest 收购全部股权 <`r>h  
acquisition of control 取得控制权 OA;XiR$xP  
acquisition of fixed assets 购置固定资产 &}B|"s[  
acquisition of shell “买壳” VjZ|$k  
acquisition price 收购价 Lnl=.z`jK  
act of God 天灾 +iRh
  
acting partner 执事合伙人 ENs&RZ;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @lrztM
 
active partner 积极参与的合伙人 7~.9=I'A  
active trading 交投活跃 ;85>xHK
 
actual circulation 实际流通 &d^m 1  
actual cost 实际成本 K1yzD6[eW  
actual expenditure 实际开支；实际支出 hMD|#A- <  
actual income 实际入息；实际收入；实际收益 @`- 4G2IU}  
actual market 现货市场 lzVq1@B  
actual price 现货价；实际价格 s9DYi~/,  
actual profit 实际利润 aj{Y\ 3L  
actual quotation 实盘；实际价位；实际报价 >!1-lfa8
 
actual year basis 按实际年度计算 E{P|)`,V  
actuals 实货 6mxfLlZ  
actuarial investigation 精算调查 ; )@~  
actuarial principle 精算原则 ^8N}9a  
actuarial report 精算师报告 Y&Z.2>b
 
Actuarial Society of Hong Kong 香港精算学会 /"Uqa,{  
actuarial valuation 精算师估值 kJT )r6  
actuary 精算师 'e'cb>GnA  
ad referendum agreement 暂定协议；有待覆核的协定 4O!ikmY:t  
ad valorem duty 从价税；按值征税 x7<K<k;s  
ad valorem duty system 从价税制 K`fuf=  
ad valorem fee 从价费 M&9+6e'-F  
ad valorem tariff 从价关税 mtcw#D  
additional allowance 额外免税额 k>si5'W  
additional amount for unexpired risk 未过期风险的额外款额 E""bTz@  
additional assessable profit 补加应评税利润 H9Q&tl9  
additional assessment 补加评税 #BH*Z(  
additional commitment 额外承担 "'?>fe\qG  
additional commitment vote 额外承担拨款 T'Dv.h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 a~y'RyA  
additional dependent parent allowance 供养父母额外免税额 :nOFR$W  
additional provision 额外拨款 }y gD3:vN7  
additional stamp duty 附加印花税 3"~!nn0;  
additional tax 补加税罚款；补加税款 U26}gT)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }9}h*RWm  
adjudged bankrupt 被裁定破产  0*{%=M  
adjudicated bankrupt 裁定破产人 e^1Twz3z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LG#t<5y~  
adjudication of bankruptcy 裁定破产；宣告破产 suDQ~
\n  
adjudication of insolvency 裁定无力偿还债务 di )L[<$DY  
adjusted actual 经调整的实数；调整后的实数 Y9XEP7  
adjusted current assets 经调整的流动资产；调整后的流动资产 1\I}2
;  
adjusted figure 经调整的数字；调整后的数额 -]M5wb2,  
adjusted liabilities 经调整的负债；调整后的负债 d<P\&!R(  
adjusted loss 经调整的亏损；调整后的亏损 kc`Tdn  
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 :&."ttf=  
adjusted profit 经调整的利润；调整后的利润 89(Q1R ?:  
adjusted surplus 经调整的盈余额；调整后的盈余额 Z=vU}S>r|v  
adjusted value 经调整的价值；调整后的价值 cTTL1SW  
adjustment 调整；修订；理算〔保险〕 Se =`N  
adjustment centre 调剂中心 *VxgARIL  
adjustment lag 调整过程的时间差距；调整时差 /aZ`[m2  
adjustment mechanism 调整机制 smo~7;  
adjustment of loss 亏损调整 fVpMx4&F   
adjustment process 调整过程；调整程序 D2~*&'4y  
adjustment range 调整幅度 >}6%#CAf  
administered exchange rate 受管制汇率 _ E.>`Q