[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: GAG=4g  
#-?C{$2I  
A share Ａ股；甲类股份 n<\ WVi  
abatement of tax 减税；减扣免税额 BBnW0vAZ*  
ABN AMRO Bank N.V. 荷兰银行 PEqO<a1Z8  
above-the-line expenditure 线上项目支出；经常预算支出 s}yJkQb  
above-the-line receipt 线上项目收入；经常预算收入 *[K\_F? ^h  
ABSA Asia Limited 南非联合亚洲有限公司 /3`#ldb%}  
absolute change 绝对数值变更 F/G fEMSE  
absolute expenditure 实际开支 [gI;;GW  
absolute guideline figure 绝对准则数字 } m5AO4:  
absolute interest 绝对权益 6apK]PT  
absolute order of discharge 绝对破产解除令 ,
Yx"3i,  
absolute profit margin 绝对利润幅度 xDv 5'IGBb  
absolute value 实值；绝对值 1|/P[!u  
absolutely vested interest 绝对既得权益 qOOF]L9r%u  
absorbed cost 已吸收成本；已分摊成本 yM}b  
absorption 吸收；分摊；合并 mRVE@pc2X  
absorption rate 吸收率；摊配率；分摊率 =xzDpn>f  
ACB Finance Limited 亚洲商业财务有限公司 &-^|n*=g6  
acceptable form of reciprocity 合理的互惠条件 Ws2SD6!4`  
acceptable rate 适当利率；适当汇率 |KEq-  
acceptance agreement 承兑协议 v[4A_WjT  
acceptance for honour 参加承兑 1 ?X(q  
acceptor 承兑人；接受人；受票人 .<uxZ  
acceptor for honour 参加承兑人 7u8HcHl  
accident insurance 意外保险 rz/^_ dV  
Accident Insurance Association of Hong Kong 香港意外保险公会 a|aRUxa0"  
accident insurance scheme 意外保险计划 : V16bRpjL  
accident year basis 意外年度基准 pdCn98}%-  
accommodation 通融；贷款 F~j U;L  
accommodation bill 通融票据；空头票据 mY[s2t  
accommodation party 汇票代发人 M->/ vi  
account balance 帐户余额；帐户结余 fu3~W  
account book 帐簿 \GA6;6%Oo  
account collected in advance 预收款项 29eg.E  
account current book 往来帐簿 *6uZ"4rb.  
account of after-acquired property 事后取得的财产报告 Oa7x(
wS  
account of defaulter 拖欠帐目 [X>\!mt  
account payable 应付帐款 _m3}0q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /B>p.%M[&  
account receivable 应收帐款 9nW/pv  
account receivable report 应收帐款报表 %N}OMc.W  
account statement 结单；帐单；会计财务报表 FtBYPSGz  
account title 帐户名称；会计科目 zQY|=4NP  
accountant's report 会计师报告 [Y@?l]&  
Accountant's Report Rules 会计师报告规则 o#(z*v@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 fa#xEWaFr  
Accounting Arrangements 《会计安排》 ]WZ_~8  
accounting basis 会计基础 8Q $fXB  
accounting by Official Receiver 破产管理署署长呈交的帐目 7)Zk:53]  
Accounting Circular 《会计通告》 BGAqg=nDV  
accounting class 会计类别 F3k]*pk8w  
accounting date 记帐日期；会计结算日期 r8PXdNg  
accounting for money 款项核算 m$glRs @  
Accounting Officer 会计主任 s"1:#.u  
accounting period 会计报告期；会计期 9G)Sjn`AQ  
accounting policy 会计政策；会计方针 8S;]]*cD~  
accounting practice 会计惯例 &=bWXNU.  
accounting principle 会计准则 FFE IsB"9  
accounting record 会计记录 SCbN(OBN!  
accounting report 会计报告 aDJ\%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9rhIDA(wc  
Accounting Society of China 中国会计学会 c,WRgXL  
accounting statement 会计报表 pUs:r0B  
accounting system 会计制度；会计系统 GE+%V7  
accounting transaction 会计事项；帐务交易 B+e$S %HV  
accounting treatment 会计处理 V=#
L@ws  
accounting year 会计年度 z\iz6-\&y  
accretion 增值；添加 CH |A^!Zm  
accrual 应计项目；应累算数目 z}XmR
c_Ko  
accrual basis 应计制；权责发生制 'EsN{.l?  
accrual basis accounting 应计制会计；权责发生制会计 2^-Z17Z}  
accrue 应累算；应计 \SB~rz"A  
accrued benefit 应累算利益 w h4WII  
accrued charges 应计费用 !@ERAPuk  
accrued cumulative preference share dividend 应累算的累积优先股股息 +h!OdWD9
 
accrued expenses 应累算费用 8 1Ar.<  
accrued interest payable 应付利息；应计未付利息 x9fNIuAQ  
accrued interest receivable 应收利息；应计未收利息 iTb k]$  
accrued right 累算权益 y\}39Z(]  
accruing profit 应累算的利润 A0L&p(i  
accumulated fiscal reserve 累积财政储备 8;'fWV? U  
accumulated profit 累积利润；滚存溢利 dV{N,;z  
accumulated reserve 累积储备 ZY%]F,Y  
accumulation of surplus income 累积收益盈余 <28L\pdG`  
acquired assets 既得资产 lTNfTO^  
acquisition 收购；购置；取得 lWYZAF>?Ym  
acquisition cost 购置成本 d'1L#`?  
acquisition expenses 购置费用 OKDBzl  
acquisition of 100% interest 收购全部股权 NzRpI5\.  
acquisition of control 取得控制权 M,0@@:  
acquisition of fixed assets 购置固定资产 $s]c'D)  
acquisition of shell “买壳” eBZ^YY<*g  
acquisition price 收购价 YHoj^=/b  
act of God 天灾 lYZ5FacqC  
acting partner 执事合伙人 tx-HY<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 vfW  
active partner 积极参与的合伙人 etY/K0  
active trading 交投活跃 6>I{Ik@>  
actual circulation 实际流通 99T_y`df  
actual cost 实际成本 d1=kHU4_9  
actual expenditure 实际开支；实际支出 JaC =\\B  
actual income 实际入息；实际收入；实际收益 y@&Cn  
actual market 现货市场 /mELnJ^  
actual price 现货价；实际价格 NL}) _.Og  
actual profit 实际利润 6
#NptXB  
actual quotation 实盘；实际价位；实际报价 8FY.u{93  
actual year basis 按实际年度计算 4H4U  
actuals 实货 9S"c-"y\#  
actuarial investigation 精算调查 zB6u%uWR  
actuarial principle 精算原则 I?sA)!8  
actuarial report 精算师报告 @=Kuo
IV  
Actuarial Society of Hong Kong 香港精算学会 R#a yN*  
actuarial valuation 精算师估值 #q2c VN1  
actuary 精算师 +J`EB
oIo  
ad referendum agreement 暂定协议；有待覆核的协定 'qRK6}"T  
ad valorem duty 从价税；按值征税 _ sU|<1  
ad valorem duty system 从价税制 >
Le L%$  
ad valorem fee 从价费 x Bn+-V  
ad valorem tariff 从价关税 2t h\%  
additional allowance 额外免税额 Z
 P\A  
additional amount for unexpired risk 未过期风险的额外款额 Fv n:V\eb  
additional assessable profit 补加应评税利润 -eKi}e  
additional assessment 补加评税 :r^c_Ui  
additional commitment 额外承担 ]<z 4p'F1%  
additional commitment vote 额外承担拨款 /I2RU2|B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r81YL  
additional dependent parent allowance 供养父母额外免税额 P.bBu  
additional provision 额外拨款 ?2ZggV  
additional stamp duty 附加印花税 r3a$n$Qw  
additional tax 补加税罚款；补加税款 imcq H  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 a`.]
8Jy)  
adjudged bankrupt 被裁定破产 cP[3p:  
adjudicated bankrupt 裁定破产人 l#P)9$%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Pkx*1.uo  
adjudication of bankruptcy 裁定破产；宣告破产 7I~Ww{  
adjudication of insolvency 裁定无力偿还债务 x <^vJ1  
adjusted actual 经调整的实数；调整后的实数 _D9`L&X}  
adjusted current assets 经调整的流动资产；调整后的流动资产 KjR^6v  
adjusted figure 经调整的数字；调整后的数额 J(*QtF  
adjusted liabilities 经调整的负债；调整后的负债 #E`-b9Q  
adjusted loss 经调整的亏损；调整后的亏损 O[O`4de9  
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  5m,{?M`  
adjusted profit 经调整的利润；调整后的利润 y74Ph:^k  
adjusted surplus 经调整的盈余额；调整后的盈余额 G{*m] 0Q  
adjusted value 经调整的价值；调整后的价值 +hdD*}qauC  
adjustment 调整；修订；理算〔保险〕 Kfnn;  
adjustment centre 调剂中心  =j[zMO  
adjustment lag 调整过程的时间差距；调整时差 YxH"*)N  
adjustment mechanism 调整机制 h>v;1QO9D  
adjustment of loss 亏损调整 H"PnX-fGN  
adjustment process 调整过程；调整程序 wT?.Mte  
adjustment range 调整幅度 7Mxw0J  
administered exchange rate 受管制汇率 i3I'n*