[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: kUT^o  
SXO.|"M  
A share Ａ股；甲类股份 Qnt9x,
1m_  
abatement of tax 减税；减扣免税额 Uq{$j5p8  
ABN AMRO Bank N.V. 荷兰银行 ZH>i2|W<  
above-the-line expenditure 线上项目支出；经常预算支出 _iEnS4$A8  
above-the-line receipt 线上项目收入；经常预算收入 H!O
X1F  
ABSA Asia Limited 南非联合亚洲有限公司 wi+L4v  
absolute change 绝对数值变更 9vwm RVN  
absolute expenditure 实际开支 !y>up+cRjl  
absolute guideline figure 绝对准则数字 "M\rO!f:  
absolute interest 绝对权益 ;cPPx`0$9  
absolute order of discharge 绝对破产解除令 x2r .4  
absolute profit margin 绝对利润幅度 K=}Eupn=  
absolute value 实值；绝对值 _Ex<VF u  
absolutely vested interest 绝对既得权益 . &`Y
l K  
absorbed cost 已吸收成本；已分摊成本 %X}vuE[[UC  
absorption 吸收；分摊；合并 l]Xbd{  
absorption rate 吸收率；摊配率；分摊率 A"s?;hv\fS  
ACB Finance Limited 亚洲商业财务有限公司 A=Hv}lv  
acceptable form of reciprocity 合理的互惠条件 x*=m'IM[  
acceptable rate 适当利率；适当汇率 }m%&|:PH  
acceptance agreement 承兑协议 oOAkwc%)b  
acceptance for honour 参加承兑 ^6F, lS_t  
acceptor 承兑人；接受人；受票人 i "X" -)#  
acceptor for honour 参加承兑人 `L[q`r7  
accident insurance 意外保险 V[]Pya|s+  
Accident Insurance Association of Hong Kong 香港意外保险公会 a~Ld cUYs  
accident insurance scheme 意外保险计划 .3VL
  
accident year basis 意外年度基准 |:4?K*w",  
accommodation 通融；贷款 1[#sHj$Na`  
accommodation bill 通融票据；空头票据 NXDkGO/*  
accommodation party 汇票代发人 2QEH!)lvr  
account balance 帐户余额；帐户结余 }~ N\A  
account book 帐簿 5} ur,0{  
account collected in advance 预收款项 1@|%{c&+9  
account current book 往来帐簿 72J=_d>+  
account of after-acquired property 事后取得的财产报告 BA@M>j6d  
account of defaulter 拖欠帐目 skTaIGRL  
account payable 应付帐款 n9k
  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,O:p`"3`0=  
account receivable 应收帐款 =h +SZXe<r  
account receivable report 应收帐款报表 m|x_++3  
account statement 结单；帐单；会计财务报表 ZWzr8oY)  
account title 帐户名称；会计科目 {<gX~./]c  
accountant's report 会计师报告 e
6tU8`z  
Accountant's Report Rules 会计师报告规则 N;BuBm5K  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ggkz fg&  
Accounting Arrangements 《会计安排》 L;L_$hu)  
accounting basis 会计基础 S1@r.z2L  
accounting by Official Receiver 破产管理署署长呈交的帐目 0aI@m  
Accounting Circular 《会计通告》 !7Qj8YmS  
accounting class 会计类别 O;McPw<&\:  
accounting date 记帐日期；会计结算日期 P2iuB|B@  
accounting for money 款项核算 !g }@xwWax  
Accounting Officer 会计主任 iC^G^~V+H  
accounting period 会计报告期；会计期 * a1q M?  
accounting policy 会计政策；会计方针 eY^zs0  
accounting practice 会计惯例 ?u".*!%  
accounting principle 会计准则 ZqpK}I  
accounting record 会计记录 \Ucv<S  
accounting report 会计报告 >"b\$",~6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V?)V2>]  
Accounting Society of China 中国会计学会 ?OoI63&  
accounting statement 会计报表 V>Xg\9B_  
accounting system 会计制度；会计系统 =3SJl1w1  
accounting transaction 会计事项；帐务交易 D)l\zs%ie  
accounting treatment 会计处理 R+e)TR7+  
accounting year 会计年度 qdKqc,R1{  
accretion 增值；添加 _h,_HW)G  
accrual 应计项目；应累算数目 xx7&y!_  
accrual basis 应计制；权责发生制 fkX86  
accrual basis accounting 应计制会计；权责发生制会计 kq?:<!z  
accrue 应累算；应计 $)PS#ND&  
accrued benefit 应累算利益 ;#IrHR*Bk  
accrued charges 应计费用 Xo[cpcV  
accrued cumulative preference share dividend 应累算的累积优先股股息 F1B/
cd  
accrued expenses 应累算费用 +F-Y^):  
accrued interest payable 应付利息；应计未付利息 4${3e Sg_  
accrued interest receivable 应收利息；应计未收利息 iQG]v[$  
accrued right 累算权益 _y>d rvg  
accruing profit 应累算的利润 F$1{w"&  
accumulated fiscal reserve 累积财政储备 5WxN
H}{  
accumulated profit 累积利润；滚存溢利 <gH-`3J6  
accumulated reserve 累积储备 v,ni9DIu  
accumulation of surplus income 累积收益盈余 @|" >j#0  
acquired assets 既得资产 77aUuP7Iw  
acquisition 收购；购置；取得 M2d&7>N  
acquisition cost 购置成本 d7QUg6=  
acquisition expenses 购置费用 tSoF!@6  
acquisition of 100% interest 收购全部股权 "cly99
t  
acquisition of control 取得控制权
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acquisition of fixed assets 购置固定资产 '/

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acquisition of shell “买壳” p}/D{|xO  
acquisition price 收购价 @W @,8e]c  
act of God 天灾 Bj><0 cNF  
acting partner 执事合伙人 ,D(Bg9C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 L>E{~yh  
active partner 积极参与的合伙人 WS.g`%  
active trading 交投活跃 #r?[@aJ  
actual circulation 实际流通 xw_$1 S  
actual cost 实际成本 v''J@F7  
actual expenditure 实际开支；实际支出 ya^8mp-  
actual income 实际入息；实际收入；实际收益
fG s\R]  
actual market 现货市场 7^M$u\a)U  
actual price 现货价；实际价格 r)Zk-!1  
actual profit 实际利润 T;{:a-8  
actual quotation 实盘；实际价位；实际报价 "zTy_0[;  
actual year basis 按实际年度计算 hy%5LV<(  
actuals 实货 F]>
+pU  
actuarial investigation 精算调查 QLHEzEvf{/  
actuarial principle 精算原则 8@S]P0lk  
actuarial report 精算师报告 5T(
cy  
Actuarial Society of Hong Kong 香港精算学会 S*J\YcqSC  
actuarial valuation 精算师估值 88[u^aC  
actuary 精算师 F9%+7Op^  
ad referendum agreement 暂定协议；有待覆核的协定 Lr6C@pI  
ad valorem duty 从价税；按值征税 Xppb|$qp4H  
ad valorem duty system 从价税制
ev+H{5W8  
ad valorem fee 从价费 J9j @V4  
ad valorem tariff 从价关税 ;XjXv'   
additional allowance 额外免税额 :5T=y @  
additional amount for unexpired risk 未过期风险的额外款额 l=Pw yJ  
additional assessable profit 补加应评税利润 gYk5}E-  
additional assessment 补加评税 P(Zj}tGN  
additional commitment 额外承担 <u0}&/  
additional commitment vote 额外承担拨款 :(yut  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k2,`W2]^E  
additional dependent parent allowance 供养父母额外免税额 K
{@xZ)  
additional provision 额外拨款 gn~^Ajo  
additional stamp duty 附加印花税 .j|uf[?h  
additional tax 补加税罚款；补加税款 whP5u/857  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W_Hoa*~  
adjudged bankrupt 被裁定破产 Yjd/  
adjudicated bankrupt 裁定破产人 DS7L}]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1Mn C5[Q  
adjudication of bankruptcy 裁定破产；宣告破产
\)>#`X  
adjudication of insolvency 裁定无力偿还债务 OU#p^5K  
adjusted actual 经调整的实数；调整后的实数 Gx}`_[-  
adjusted current assets 经调整的流动资产；调整后的流动资产 V,'_BUl+x  
adjusted figure 经调整的数字；调整后的数额 }oSgx  
adjusted liabilities 经调整的负债；调整后的负债 5ZH3}B^L$  
adjusted loss 经调整的亏损；调整后的亏损 k4u/vn`&r  
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 R)*l)bpZ#  
adjusted profit 经调整的利润；调整后的利润 I\c7V~^hnG  
adjusted surplus 经调整的盈余额；调整后的盈余额 2*#i/SE_  
adjusted value 经调整的价值；调整后的价值 #9.%>1{6Y  
adjustment 调整；修订；理算〔保险〕 8JF<SQ  
adjustment centre 调剂中心 wpi$-i`  
adjustment lag 调整过程的时间差距；调整时差 1-PlRQs.1  
adjustment mechanism 调整机制 R2C~.d_TDu  
adjustment of loss 亏损调整 @H~oOf  
adjustment process 调整过程；调整程序 9^?muP<A  
adjustment range 调整幅度 XE2rx2k  
administered exchange rate 受管制汇率 -U A &Zt