[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: m|mG;8}pI  
WSS(Bm|B  
A share Ａ股；甲类股份 7BS/T  
abatement of tax 减税；减扣免税额 pJn>oGeJ&  
ABN AMRO Bank N.V. 荷兰银行 $82zyq  
above-the-line expenditure 线上项目支出；经常预算支出 Yx!n*+:J  
above-the-line receipt 线上项目收入；经常预算收入 .01TTK*  
ABSA Asia Limited 南非联合亚洲有限公司 TG?fUD V  
absolute change 绝对数值变更 leR"j  
absolute expenditure 实际开支 PK8V2Ttv  
absolute guideline figure 绝对准则数字 ..aK sSm(  
absolute interest 绝对权益 t:disL&!E  
absolute order of discharge 绝对破产解除令 =@%MV(  
absolute profit margin 绝对利润幅度 GV=V^Fl .  
absolute value 实值；绝对值 ^>eFm8`N  
absolutely vested interest 绝对既得权益 a0 qj[+  
absorbed cost 已吸收成本；已分摊成本 kHZKj!!R  
absorption 吸收；分摊；合并 [XxA.S)x3  
absorption rate 吸收率；摊配率；分摊率 ^&HI+M  
ACB Finance Limited 亚洲商业财务有限公司 a9L0f BRy  
acceptable form of reciprocity 合理的互惠条件 |]I#CdO  
acceptable rate 适当利率；适当汇率 iKY-;YK  
acceptance agreement 承兑协议 *x5o=)Y  
acceptance for honour 参加承兑 95VqaR,  
acceptor 承兑人；接受人；受票人 2AmR(vVa"  
acceptor for honour 参加承兑人  X+\0%|  
accident insurance 意外保险 !SN6 ?Xy  
Accident Insurance Association of Hong Kong 香港意外保险公会 lf}?!* V`+  
accident insurance scheme 意外保险计划 %sYk0~ E  
accident year basis 意外年度基准 ;>sq_4_  
accommodation 通融；贷款 D=<t;+|  
accommodation bill 通融票据；空头票据 =y`-sU Hx  
accommodation party 汇票代发人 VB}PNg  
account balance 帐户余额；帐户结余 Gl=@>Dc%  
account book 帐簿 |I4D(#w.  
account collected in advance 预收款项 9 4 "f  
account current book 往来帐簿 -0/=k_q_  
account of after-acquired property 事后取得的财产报告 3huzz<n3  
account of defaulter 拖欠帐目 e$gaE</  
account payable 应付帐款 bXk:~LE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 WReYF+Uen  
account receivable 应收帐款 Q^\{Zg)p  
account receivable report 应收帐款报表 m21QN9(i%  
account statement 结单；帐单；会计财务报表 u)wu=z8  
account title 帐户名称；会计科目 !Mm+bWn=mB  
accountant's report 会计师报告 *vEU}SxRuv  
Accountant's Report Rules 会计师报告规则 9(V=Ubj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }Z<D^Z~w  
Accounting Arrangements 《会计安排》 (8+.#1!*  
accounting basis 会计基础 `1}HWLBX.  
accounting by Official Receiver 破产管理署署长呈交的帐目 Z{Lmd`<w`j  
Accounting Circular 《会计通告》 K#%O3RRs  
accounting class 会计类别 (v9!g#  
accounting date 记帐日期；会计结算日期 RRK^~JQI.2  
accounting for money 款项核算 }//8$Z<(  
Accounting Officer 会计主任 Z:W')Nd(  
accounting period 会计报告期；会计期 EY=\C$3J:  
accounting policy 会计政策；会计方针 17?NR\Q  
accounting practice 会计惯例 2y&_Z^kI?  
accounting principle 会计准则 r! cNc  
accounting record 会计记录 ";%e~ =  
accounting report 会计报告 wR`w@5,d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e/g<<f-  
Accounting Society of China 中国会计学会 eA;j/&qH  
accounting statement 会计报表 gwZ+GA  
accounting system 会计制度；会计系统
E,"b *l.  
accounting transaction 会计事项；帐务交易 ^^20vwq  
accounting treatment 会计处理 UtHmM,*I  
accounting year 会计年度 !xJLeQFJI]  
accretion 增值；添加 [M,2
7  
accrual 应计项目；应累算数目 &z{dr~  
accrual basis 应计制；权责发生制 8,Q.t7v  
accrual basis accounting 应计制会计；权责发生制会计 f=-!2#%  
accrue 应累算；应计 N?Z+zN&P  
accrued benefit 应累算利益 G~Q*:m  
accrued charges 应计费用 \{Ox@   
accrued cumulative preference share dividend 应累算的累积优先股股息 f z/?=  
accrued expenses 应累算费用 LrmtPnL  
accrued interest payable 应付利息；应计未付利息 q329z>  
accrued interest receivable 应收利息；应计未收利息 v)v{QNQp^  
accrued right 累算权益 |1\dCE03}  
accruing profit 应累算的利润 `"^@[1  
accumulated fiscal reserve 累积财政储备 < |]i  
accumulated profit 累积利润；滚存溢利 soFvrl^Ql+  
accumulated reserve 累积储备 ~Sn5;g8+\  
accumulation of surplus income 累积收益盈余 Cz$Hk;3\6  
acquired assets 既得资产 J%O[@jX1  
acquisition 收购；购置；取得 qW`XA   
acquisition cost 购置成本 ~0Q\Lp);  
acquisition expenses 购置费用 ZIGbwL  
acquisition of 100% interest 收购全部股权 X7imUy'.  
acquisition of control 取得控制权 .wt>.mUH  
acquisition of fixed assets 购置固定资产 ePu2t3E  
acquisition of shell “买壳”  CU7iva  
acquisition price 收购价 ?$`1%Y9  
act of God 天灾 8O;rp(N.n  
acting partner 执事合伙人 qx#ghcU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 s`$_  
active partner 积极参与的合伙人 )KT
WLr;  
active trading 交投活跃 4IGQ,RTB  
actual circulation 实际流通 gzJ{Gau{)  
actual cost 实际成本 [h2p8i'o  
actual expenditure 实际开支；实际支出 eF gb6dSh  
actual income 实际入息；实际收入；实际收益 M7cI$=G  
actual market 现货市场 [4+a 1/^  
actual price 现货价；实际价格 )=SYJ-ta<  
actual profit 实际利润 :a^,Ei-&  
actual quotation 实盘；实际价位；实际报价 /hA}9+/  
actual year basis 按实际年度计算 =."WvBKg  
actuals 实货 :Brn RW64  
actuarial investigation 精算调查
L;(3u'  
actuarial principle 精算原则 u0 'pR# m|  
actuarial report 精算师报告 f@x( ,p  
Actuarial Society of Hong Kong 香港精算学会 3<1HqU  
actuarial valuation 精算师估值 EcS-tE4%  
actuary 精算师 wTgx(LtH  
ad referendum agreement 暂定协议；有待覆核的协定 ;MdK3c  
ad valorem duty 从价税；按值征税 )MX1776kU  
ad valorem duty system 从价税制 UU:QK{{E  
ad valorem fee 从价费 dA MilTo  
ad valorem tariff 从价关税 )eedfb1
  
additional allowance 额外免税额 szM=U$jKq  
additional amount for unexpired risk 未过期风险的额外款额 3vvFF]D5k  
additional assessable profit 补加应评税利润 "351s3ff  
additional assessment 补加评税 80l3.z,:  
additional commitment 额外承担 )uv$tnP*  
additional commitment vote 额外承担拨款 '=G<)z@k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3!L<=X  
additional dependent parent allowance 供养父母额外免税额 f^yLwRUD  
additional provision 额外拨款 O.40^u~
 
additional stamp duty 附加印花税 &V,-W0T_  
additional tax 补加税罚款；补加税款 `X]2iz
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bMK'J  
adjudged bankrupt 被裁定破产 "=5vgg3  
adjudicated bankrupt 裁定破产人 J Wyoh|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [2fiHE  
adjudication of bankruptcy 裁定破产；宣告破产 Pt)}HF|u  
adjudication of insolvency 裁定无力偿还债务 4>ce,*B1  
adjusted actual 经调整的实数；调整后的实数 @OL3&R  
adjusted current assets 经调整的流动资产；调整后的流动资产 H
I`A;G]  
adjusted figure 经调整的数字；调整后的数额 Tk@g9\6O9  
adjusted liabilities 经调整的负债；调整后的负债 0R!}}*Ee>q  
adjusted loss 经调整的亏损；调整后的亏损 /n3&e  
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
gt~2Br4  
adjusted profit 经调整的利润；调整后的利润 y7L4jO9h  
adjusted surplus 经调整的盈余额；调整后的盈余额 0{Ll4  
adjusted value 经调整的价值；调整后的价值 =rtA{g$)+  
adjustment 调整；修订；理算〔保险〕
$A!h=]  
adjustment centre 调剂中心 #,9TJ:~N  
adjustment lag 调整过程的时间差距；调整时差 -H]f@|AOw  
adjustment mechanism 调整机制 O=?X%m #  
adjustment of loss 亏损调整 #di_V"  
adjustment process 调整过程；调整程序 u2x=YUWb]  
adjustment range 调整幅度 Oj|p`Dzh  
administered exchange rate 受管制汇率 arH\QPaka'