[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: Vz Y8rI  
3+@<lVew6  
A share Ａ股；甲类股份 k~jP'aD  
abatement of tax 减税；减扣免税额 9D7+[`r(-  
ABN AMRO Bank N.V. 荷兰银行  \4v]7SV  
above-the-line expenditure 线上项目支出；经常预算支出 mG
Jasn  
above-the-line receipt 线上项目收入；经常预算收入 d4?Mi2/jF  
ABSA Asia Limited 南非联合亚洲有限公司
X&7F_#s  
absolute change 绝对数值变更 /+@p7FqlE  
absolute expenditure 实际开支 Zo g']=  
absolute guideline figure 绝对准则数字 ,M^P!  
absolute interest 绝对权益 Mz~M3$$9n  
absolute order of discharge 绝对破产解除令
#6+@M  
absolute profit margin 绝对利润幅度 a=
h xJ1O  
absolute value 实值；绝对值 X22[tqg;&  
absolutely vested interest 绝对既得权益 yF"1#{*y  
absorbed cost 已吸收成本；已分摊成本 5u*-L_  
absorption 吸收；分摊；合并 gK[YQXfTy  
absorption rate 吸收率；摊配率；分摊率 k3)dEH1z  
ACB Finance Limited 亚洲商业财务有限公司 Yy)tmq  
acceptable form of reciprocity 合理的互惠条件 Z yE `/J'  
acceptable rate 适当利率；适当汇率 .6`9H 1  
acceptance agreement 承兑协议 P] UJ0b  
acceptance for honour 参加承兑 4cl\^yD  
acceptor 承兑人；接受人；受票人 vTlwRG=5  
acceptor for honour 参加承兑人 m^GJuPLW
 
accident insurance 意外保险 ]%?YZn<{  
Accident Insurance Association of Hong Kong 香港意外保险公会 _OuWB"  
accident insurance scheme 意外保险计划 cm&I* 0\  
accident year basis 意外年度基准 o]; [R  
accommodation 通融；贷款 *=+td)S/1  
accommodation bill 通融票据；空头票据 >g+?Oebgw  
accommodation party 汇票代发人 aC%m-m  
account balance 帐户余额；帐户结余 ?kB2iU_f+  
account book 帐簿 "a8j"lPJ  
account collected in advance 预收款项 f]JM /  
account current book 往来帐簿 dIRm q+d^  
account of after-acquired property 事后取得的财产报告 2JJ"O|Ibz  
account of defaulter 拖欠帐目 `kZ@Zmj#  
account payable 应付帐款 ?<(m 5Al7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 v?& -xH-S  
account receivable 应收帐款 %jJ>x3$F  
account receivable report 应收帐款报表 Q 4f/Z  
account statement 结单；帐单；会计财务报表 J|w\@inQ  
account title 帐户名称；会计科目 ev#;t@^
 
accountant's report 会计师报告 ^(|vsFz
n  
Accountant's Report Rules 会计师报告规则 m0cP(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 G-?d3n  
Accounting Arrangements 《会计安排》 |aT| l^2R@  
accounting basis 会计基础 ]8f ms(  
accounting by Official Receiver 破产管理署署长呈交的帐目 +YqZ((  
Accounting Circular 《会计通告》 :yeq(oK,  
accounting class 会计类别 p' +  
accounting date 记帐日期；会计结算日期 DsT>3  
accounting for money 款项核算 1rkE yh??  
Accounting Officer 会计主任 1#0{@35  
accounting period 会计报告期；会计期 X!m9lV<  
accounting policy 会计政策；会计方针 i1>-QDYnJ  
accounting practice 会计惯例 3>R#zJf  
accounting principle 会计准则 Y@b.sMg{  
accounting record 会计记录 :&:JTa1cv  
accounting report 会计报告 L7VG`h;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /XhIx\40l  
Accounting Society of China 中国会计学会 l&?}hq^'Dn  
accounting statement 会计报表 +TQ47Zc  
accounting system 会计制度；会计系统 ?zQA
  
accounting transaction 会计事项；帐务交易 1$%V{4bJ  
accounting treatment 会计处理 q
eL5D*  
accounting year 会计年度 Er+nk`UR_  
accretion 增值；添加 L(khAmm  
accrual 应计项目；应累算数目 A@sZ14+f  
accrual basis 应计制；权责发生制 WV#%PJ  
accrual basis accounting 应计制会计；权责发生制会计 EpFQ|.mQ  
accrue 应累算；应计 D
M}YJ  
accrued benefit 应累算利益 *7h!w!LN~  
accrued charges 应计费用 =9"W@n[>W  
accrued cumulative preference share dividend 应累算的累积优先股股息 dO4
{|(z  
accrued expenses 应累算费用 qUOKB6
 
accrued interest payable 应付利息；应计未付利息 8'f4 Od ?  
accrued interest receivable 应收利息；应计未收利息 R0L&*Bjm  
accrued right 累算权益 hrhb!0  
accruing profit 应累算的利润 qt;y2gf=  
accumulated fiscal reserve 累积财政储备 FxVZ[R  
accumulated profit 累积利润；滚存溢利 \l.-eu'O  
accumulated reserve 累积储备 #:^Y I c  
accumulation of surplus income 累积收益盈余 Wh %ucX&  
acquired assets 既得资产 k5C@>J  
acquisition 收购；购置；取得 x >^Si/t  
acquisition cost 购置成本 tWoh''@#  
acquisition expenses 购置费用 j'BMAn ?  
acquisition of 100% interest 收购全部股权 1$81E.  
acquisition of control 取得控制权 E[bd@[N 8  
acquisition of fixed assets 购置固定资产 dV F f.  
acquisition of shell “买壳” * ;Cy=J+  
acquisition price 收购价 cg*)0U- _(  
act of God 天灾 Ldl5zc  
acting partner 执事合伙人 JGH60|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @$2))g`  
active partner 积极参与的合伙人 !V,{_(LT  
active trading 交投活跃 5GPo*Qpl  
actual circulation 实际流通 Ce")[<:  
actual cost 实际成本 kJ-*fe 'S  
actual expenditure 实际开支；实际支出 =?s3iP  
actual income 实际入息；实际收入；实际收益 [w &$|h:;  
actual market 现货市场 =n' 4?W@  
actual price 现货价；实际价格 L[20m(6?  
actual profit 实际利润 y(=#WlK}  
actual quotation 实盘；实际价位；实际报价 y
:h}z).  
actual year basis 按实际年度计算 <1.A=_ M  
actuals 实货 KhW;RD  
actuarial investigation 精算调查 OLvcivf  
actuarial principle 精算原则 ,ML[Wr'2  
actuarial report 精算师报告 A6pj
Rxg  
Actuarial Society of Hong Kong 香港精算学会 Sf,R^9#|  
actuarial valuation 精算师估值 sPb=82~z  
actuary 精算师 QtJg^2@  
ad referendum agreement 暂定协议；有待覆核的协定 zKsz*xv6b  
ad valorem duty 从价税；按值征税 _+^ 2^TW  
ad valorem duty system 从价税制  HCa  
ad valorem fee 从价费 3:f[gV9K  
ad valorem tariff 从价关税 \C`~S7jC  
additional allowance 额外免税额 {|yob4N  
additional amount for unexpired risk 未过期风险的额外款额 q=DN {a:  
additional assessable profit 补加应评税利润 _"#!e{N|  
additional assessment 补加评税 Xe^
Cn R  
additional commitment 额外承担 n9\]S7]52  
additional commitment vote 额外承担拨款 -#Z bR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 a<A+4uXyD  
additional dependent parent allowance 供养父母额外免税额 LT,?$I  
additional provision 额外拨款 UEzb^( 8>  
additional stamp duty 附加印花税 Kmdlf,[3d  
additional tax 补加税罚款；补加税款 vQa'S-@u  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !Y:0c#MPH  
adjudged bankrupt 被裁定破产  =Mb1o[  
adjudicated bankrupt 裁定破产人 AT\qiznvP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W(Uu@^  
adjudication of bankruptcy 裁定破产；宣告破产 @5[kcU>  
adjudication of insolvency 裁定无力偿还债务 q9^  
adjusted actual 经调整的实数；调整后的实数 >"@?ir  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,.o<no  
adjusted figure 经调整的数字；调整后的数额 brZ sAQ+k  
adjusted liabilities 经调整的负债；调整后的负债 fI7j):h;  
adjusted loss 经调整的亏损；调整后的亏损 ad_`x  
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 s-7R W  
adjusted profit 经调整的利润；调整后的利润 B=@ jWz"  
adjusted surplus 经调整的盈余额；调整后的盈余额 Dr~=o%  
adjusted value 经调整的价值；调整后的价值 n?:=  
adjustment 调整；修订；理算〔保险〕 hG_?8:W8HT  
adjustment centre 调剂中心 V&|!RxWK  
adjustment lag 调整过程的时间差距；调整时差 ?9X&tK)E-  
adjustment mechanism 调整机制 _zu?.I0^  
adjustment of loss 亏损调整 D>!6,m2  
adjustment process 调整过程；调整程序 +~ #U7xgq/  
adjustment range 调整幅度 7HHysNB"w  
administered exchange rate 受管制汇率 vw)7 !/#