[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`yn9(1Y[  
C)KtM YA,  
A share Ａ股；甲类股份 @aiLGw h  
abatement of tax 减税；减扣免税额 LL$,<q%(P  
ABN AMRO Bank N.V. 荷兰银行  wc+N  
above-the-line expenditure 线上项目支出；经常预算支出 ,@'){V
 
above-the-line receipt 线上项目收入；经常预算收入 -t~B@%  
ABSA Asia Limited 南非联合亚洲有限公司 n?P 5pJ  
absolute change 绝对数值变更 ]|$$:e^U9  
absolute expenditure 实际开支 X!+Mgh6  
absolute guideline figure 绝对准则数字 Y?vm%t`K  
absolute interest 绝对权益 ,~j$rs`Z  
absolute order of discharge 绝对破产解除令 !k>H e*M}P  
absolute profit margin 绝对利润幅度 DKVt8/vq  
absolute value 实值；绝对值 0w[0%:R^  
absolutely vested interest 绝对既得权益 D 5r   
absorbed cost 已吸收成本；已分摊成本 [P&,}o)+E0  
absorption 吸收；分摊；合并 hRy}G'0  
absorption rate 吸收率；摊配率；分摊率 M9 2~iM  
ACB Finance Limited 亚洲商业财务有限公司 i!d7,>l+Q~  
acceptable form of reciprocity 合理的互惠条件 l-^XW?CfL  
acceptable rate 适当利率；适当汇率 3@cJ=  
acceptance agreement 承兑协议 R&=GB\`:a  
acceptance for honour 参加承兑 J_wz'eIb0  
acceptor 承兑人；接受人；受票人 6kF uMtjc  
acceptor for honour 参加承兑人 MMA@J  
accident insurance 意外保险 W$t}3Ru  
Accident Insurance Association of Hong Kong 香港意外保险公会 @aD~YtL"n  
accident insurance scheme 意外保险计划 [A..<[  
accident year basis 意外年度基准 w[A3;]la  
accommodation 通融；贷款 ~oW8GQ  
accommodation bill 通融票据；空头票据 DN8pJa  
accommodation party 汇票代发人 ^? {kj{v  
account balance 帐户余额；帐户结余 <9k}CXv2PK  
account book 帐簿 *r?51
*J  
account collected in advance 预收款项 3JE;:2O~P  
account current book 往来帐簿 W];6u  
account of after-acquired property 事后取得的财产报告 5G]#yb74  
account of defaulter 拖欠帐目 @xF8' [<  
account payable 应付帐款 4TQISu)  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x&fCe{5  
account receivable 应收帐款 (&]15 FJ$1  
account receivable report 应收帐款报表 Ah>krE0t  
account statement 结单；帐单；会计财务报表 rDx],O _  
account title 帐户名称；会计科目 2#:]%y;\  
accountant's report 会计师报告 ^)IL<S&h  
Accountant's Report Rules 会计师报告规则 WJSHLy<a  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ])wMUJWg2  
Accounting Arrangements 《会计安排》 y0&HXX#\  
accounting basis 会计基础 ,/b/O4`;y  
accounting by Official Receiver 破产管理署署长呈交的帐目 i+
x6aQ24  
Accounting Circular 《会计通告》 x>9EVa )  
accounting class 会计类别 yzNX2u1  
accounting date 记帐日期；会计结算日期 lPN< rgg  
accounting for money 款项核算 :*Ggz|  
Accounting Officer 会计主任 -0r"#48(%  
accounting period 会计报告期；会计期 5NF&LM;i(  
accounting policy 会计政策；会计方针 MJ"Mn^:/  
accounting practice 会计惯例 U}wq~fD  
accounting principle 会计准则 YTPmS\ H _  
accounting record 会计记录 &CmkNm_B  
accounting report 会计报告 'MQG R@*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z%dlajYm:  
Accounting Society of China 中国会计学会 BG8)bhk;/  
accounting statement 会计报表 qf=[*ZY  
accounting system 会计制度；会计系统 4qz{D"M  
accounting transaction 会计事项；帐务交易 FuiW\=^  
accounting treatment 会计处理 XXwhs-:o  
accounting year 会计年度 Mh.eAM8_  
accretion 增值；添加 h8-tbHgpb  
accrual 应计项目；应累算数目 ~0'l,  
accrual basis 应计制；权责发生制 udy;Od
t  
accrual basis accounting 应计制会计；权责发生制会计 ~kJpBt7M  
accrue 应累算；应计 _r5Ild@n  
accrued benefit 应累算利益 i8):0  
accrued charges 应计费用 Ng39D#_
)  
accrued cumulative preference share dividend 应累算的累积优先股股息 Lm{ o=v  
accrued expenses 应累算费用 }Z?[Ut  
accrued interest payable 应付利息；应计未付利息 # +]! u%n  
accrued interest receivable 应收利息；应计未收利息 nW%=k!''  
accrued right 累算权益 %1 ^jd\  
accruing profit 应累算的利润 +\oHQ=s>}\  
accumulated fiscal reserve 累积财政储备 jTgh+j]AP  
accumulated profit 累积利润；滚存溢利 :RO:k|g  
accumulated reserve 累积储备 %R"/`N9R,  
accumulation of surplus income 累积收益盈余 kpw4Mq@  
acquired assets 既得资产 5XUI7Q%  
acquisition 收购；购置；取得 v 4b`19}  
acquisition cost 购置成本 0fK|}mmZA  
acquisition expenses 购置费用 'htA! KHF  
acquisition of 100% interest 收购全部股权 wEc5{ b5
M  
acquisition of control 取得控制权 q8bS@\i  
acquisition of fixed assets 购置固定资产 1sLfjH hv  
acquisition of shell “买壳” ^k<$N  
acquisition price 收购价 BF[?* b  
act of God 天灾 sx^? Iw,N'  
acting partner 执事合伙人 "K!BJQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o5x^"#  
active partner 积极参与的合伙人 UnF4RF:A2&  
active trading 交投活跃 CPeK0(7Zh  
actual circulation 实际流通 K$GX
XE`  
actual cost 实际成本 o5XUDDi  
actual expenditure 实际开支；实际支出 qTMz6D!Q  
actual income 实际入息；实际收入；实际收益 ^JDV4>S\  
actual market 现货市场 uWj-tzu  
actual price 现货价；实际价格 /=(FM   
actual profit 实际利润 c
qyh#uWe  
actual quotation 实盘；实际价位；实际报价 oP75|p  
actual year basis 按实际年度计算 Z|dZc wo  
actuals 实货 qAik$.  
actuarial investigation 精算调查 =xet+;~ji  
actuarial principle 精算原则 m8^2k2  
actuarial report 精算师报告 eSBf;lr=  
Actuarial Society of Hong Kong 香港精算学会 =e/4Gs0*  
actuarial valuation 精算师估值 9d} ny
J  
actuary 精算师 +`3ZH9  
ad referendum agreement 暂定协议；有待覆核的协定 :uDB3jN[  
ad valorem duty 从价税；按值征税  /?xn  
ad valorem duty system 从价税制 j5^ b~F%  
ad valorem fee 从价费 {/!Gh\i  
ad valorem tariff 从价关税 B9:0|i!!A`  
additional allowance 额外免税额 $*-L8An?  
additional amount for unexpired risk 未过期风险的额外款额 S IK{GWX  
additional assessable profit 补加应评税利润 ppP?1Il`kb  
additional assessment 补加评税 *~^^A9C8  
additional commitment 额外承担 o A@^N4PD  
additional commitment vote 额外承担拨款 X6'&X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <F & hfy  
additional dependent parent allowance 供养父母额外免税额 !|c5@0Wr  
additional provision 额外拨款 yuX0Y{:I  
additional stamp duty 附加印花税 x,_Ucc.  
additional tax 补加税罚款；补加税款 GTNTx5H  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 E_rC"_Zte  
adjudged bankrupt 被裁定破产 p<19 Jw<  
adjudicated bankrupt 裁定破产人 Z5-'|h$|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Oh4WYDyT  
adjudication of bankruptcy 裁定破产；宣告破产 ^D[;JV  
adjudication of insolvency 裁定无力偿还债务 * 60)Vo.=  
adjusted actual 经调整的实数；调整后的实数 U.(_n  
adjusted current assets 经调整的流动资产；调整后的流动资产 I GtH<0Du  
adjusted figure 经调整的数字；调整后的数额 !{lb#  
adjusted liabilities 经调整的负债；调整后的负债 >@uYleD(  
adjusted loss 经调整的亏损；调整后的亏损 K_3ZJ  
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 .utL/1Ej  
adjusted profit 经调整的利润；调整后的利润 %TgM-F,8  
adjusted surplus 经调整的盈余额；调整后的盈余额 1*jm9])#  
adjusted value 经调整的价值；调整后的价值 9V\`{(R  
adjustment 调整；修订；理算〔保险〕 HI 61rXNF  
adjustment centre 调剂中心 ,_zt?o\  
adjustment lag 调整过程的时间差距；调整时差 X5[sw;rk  
adjustment mechanism 调整机制 z\ pT+9&  
adjustment of loss 亏损调整 c'R|Wyf  
adjustment process 调整过程；调整程序 m 0PF"(  
adjustment range 调整幅度 Z U
v_u6aD  
administered exchange rate 受管制汇率 ,u2<()`8D