[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: a|Io)Qhr  
*$~H
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A share Ａ股；甲类股份 u.u bw(vv  
abatement of tax 减税；减扣免税额 G0Q}
 1  
ABN AMRO Bank N.V. 荷兰银行 r~&"D#)sy  
above-the-line expenditure 线上项目支出；经常预算支出 QV,X> !Nz  
above-the-line receipt 线上项目收入；经常预算收入 9JYrP6I!_  
ABSA Asia Limited 南非联合亚洲有限公司 Y&!M#7/'J3  
absolute change 绝对数值变更 MB06=N  
absolute expenditure 实际开支 C8 9c2  
absolute guideline figure 绝对准则数字 +LuGjDn0  
absolute interest 绝对权益 +[Cdd{2  
absolute order of discharge 绝对破产解除令 D/uGL t~D(  
absolute profit margin 绝对利润幅度 FKRO0%M4}Z  
absolute value 实值；绝对值 &7"a.&*9xX  
absolutely vested interest 绝对既得权益 =@q 9,H  
absorbed cost 已吸收成本；已分摊成本 |:BKexjHL  
absorption 吸收；分摊；合并 \n$s5i-  
absorption rate 吸收率；摊配率；分摊率 dfl| 6R  
ACB Finance Limited 亚洲商业财务有限公司 91d@/z  
acceptable form of reciprocity 合理的互惠条件 F9@,T8I  
acceptable rate 适当利率；适当汇率 03$-U0.;-  
acceptance agreement 承兑协议 & D0suK#  
acceptance for honour 参加承兑 VOr*YB&  
acceptor 承兑人；接受人；受票人 y=7WnQc  
acceptor for honour 参加承兑人 ]wFKXZeK  
accident insurance 意外保险 ^L#\z7  
Accident Insurance Association of Hong Kong 香港意外保险公会 (WZKqt)S"o  
accident insurance scheme 意外保险计划 v'gP,UO-%D  
accident year basis 意外年度基准 RP 'VEJ  
accommodation 通融；贷款 D#Fe\8!l  
accommodation bill 通融票据；空头票据 tl9=u-D13@  
accommodation party 汇票代发人 NsDJq{  
account balance 帐户余额；帐户结余 `2`Nu:r^  
account book 帐簿 DID&fj9m  
account collected in advance 预收款项 {,EOSt
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account current book 往来帐簿 $.{CA-~%[  
account of after-acquired property 事后取得的财产报告 F
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account of defaulter 拖欠帐目 <{!^  
account payable 应付帐款 wgfy; #  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 e[
_W( v  
account receivable 应收帐款 C$Pe<C#  
account receivable report 应收帐款报表 H^_]' ~.  
account statement 结单；帐单；会计财务报表 !_0kn6S5  
account title 帐户名称；会计科目  o"J>MAD  
accountant's report 会计师报告 hDaI@_86  
Accountant's Report Rules 会计师报告规则 Q-;ltJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9 4C)63V  
Accounting Arrangements 《会计安排》 R-nC+)^  
accounting basis 会计基础 6!P];3&o\A  
accounting by Official Receiver 破产管理署署长呈交的帐目 vQf'lEFk  
Accounting Circular 《会计通告》 y\0<f `v6  
accounting class 会计类别 AdBF$nn[  
accounting date 记帐日期；会计结算日期 @gzm4  
accounting for money 款项核算 eBi P\  
Accounting Officer 会计主任 [)UF@Sq4+Q  
accounting period 会计报告期；会计期 gEC*JbA.3  
accounting policy 会计政策；会计方针 Y^5X>  
accounting practice 会计惯例 SjgF
&LD  
accounting principle 会计准则 09?n5x!6  
accounting record 会计记录 DC
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accounting report 会计报告 C
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _\yrR.HIa  
Accounting Society of China 中国会计学会 bDd$79@m  
accounting statement 会计报表 VesW7m*z  
accounting system 会计制度；会计系统 2y; |6`
  
accounting transaction 会计事项；帐务交易 pl62mp!  
accounting treatment 会计处理 !g:UkU\J  
accounting year 会计年度 DDxNqVVt4  
accretion 增值；添加 N,v4SIC@  
accrual 应计项目；应累算数目 aIaydu+\  
accrual basis 应计制；权责发生制 'TclH80  
accrual basis accounting 应计制会计；权责发生制会计 f:
iK5g
 
accrue 应累算；应计 cG
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accrued benefit 应累算利益 9HMW!DSK`  
accrued charges 应计费用 _i [.5  
accrued cumulative preference share dividend 应累算的累积优先股股息 tV2SX7N  
accrued expenses 应累算费用 etF?,^)h=g  
accrued interest payable 应付利息；应计未付利息 Fs_,RXW"  
accrued interest receivable 应收利息；应计未收利息 $4.mRS97g  
accrued right 累算权益 FI@2KM  
accruing profit 应累算的利润 /_~b~3 {u  
accumulated fiscal reserve 累积财政储备 a(CZGIB  
accumulated profit 累积利润；滚存溢利 4f,D3e%T|  
accumulated reserve 累积储备 %8iA0t+  
accumulation of surplus income 累积收益盈余 -,jJ{Y~  
acquired assets 既得资产 kf~7
1G+  
acquisition 收购；购置；取得 L^PZ\OC  
acquisition cost 购置成本 }%k,PYe/  
acquisition expenses 购置费用 Yjz'lWg  
acquisition of 100% interest 收购全部股权 0@a6r=`el  
acquisition of control 取得控制权 g3{)AX[Uy  
acquisition of fixed assets 购置固定资产 Re?sopg0r  
acquisition of shell “买壳” sQW$P9s c  
acquisition price 收购价 'R6D+Vk/  
act of God 天灾 Z5~dU{XsT  
acting partner 执事合伙人 <x@\3{{U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 jeb<qi>  
active partner 积极参与的合伙人 E&0A W{  
active trading 交投活跃 g#FqjE|mx  
actual circulation 实际流通 u&l2s&i  
actual cost 实际成本 n`f},.NM|  
actual expenditure 实际开支；实际支出 Y.rHl4  
actual income 实际入息；实际收入；实际收益 xXO& -v{  
actual market 现货市场 xD#PM |I  
actual price 现货价；实际价格 G}i\UXFE  
actual profit 实际利润 q|2{W.P5qi  
actual quotation 实盘；实际价位；实际报价 AF D/
J  
actual year basis 按实际年度计算 :7Mo0,Bw,  
actuals 实货 {B|U8j[  
actuarial investigation 精算调查 "d'xT/l "  
actuarial principle 精算原则 MnFem $ @  
actuarial report 精算师报告 r5[om$|*  
Actuarial Society of Hong Kong 香港精算学会 `h5HA
-ud  
actuarial valuation 精算师估值 *sf9(%j  
actuary 精算师 GN{\ccej  
ad referendum agreement 暂定协议；有待覆核的协定 h./cs'&  
ad valorem duty 从价税；按值征税 [a;lYsOsJ  
ad valorem duty system 从价税制 t&SJ!>7_c  
ad valorem fee 从价费 d%9I*Qo0,  
ad valorem tariff 从价关税 P&| =  
additional allowance 额外免税额 9<<$uf.B  
additional amount for unexpired risk 未过期风险的额外款额 [
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additional assessable profit 补加应评税利润 ,)V*xpp  
additional assessment 补加评税 (d993~|h  
additional commitment 额外承担 5WP[-J)  
additional commitment vote 额外承担拨款 'N='B<^;%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6N.mSnp  
additional dependent parent allowance 供养父母额外免税额 7|zt'.56[  
additional provision 额外拨款 =B1t?("  
additional stamp duty 附加印花税 5`oor86  
additional tax 补加税罚款；补加税款 &.kg8|s{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?>q=Nf^Q.  
adjudged bankrupt 被裁定破产 MS^,h>KI  
adjudicated bankrupt 裁定破产人 [k-7Kq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &g,K5at  
adjudication of bankruptcy 裁定破产；宣告破产 cv:nlq)  
adjudication of insolvency 裁定无力偿还债务 }3:TPW5S  
adjusted actual 经调整的实数；调整后的实数 2 T{PIJg3  
adjusted current assets 经调整的流动资产；调整后的流动资产 SfJ/(q  
adjusted figure 经调整的数字；调整后的数额 f]T1:N*t  
adjusted liabilities 经调整的负债；调整后的负债 HAo8]?J
  
adjusted loss 经调整的亏损；调整后的亏损 2)RW*Qu;+  
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 o)}b Fw  
adjusted profit 经调整的利润；调整后的利润 F&lc8  
adjusted surplus 经调整的盈余额；调整后的盈余额 %9mB4Fc6b)  
adjusted value 经调整的价值；调整后的价值 !::k\}DS  
adjustment 调整；修订；理算〔保险〕 {KwLcSn  
adjustment centre 调剂中心 MBcOIy[&A  
adjustment lag 调整过程的时间差距；调整时差 ^ bM;C_<$f  
adjustment mechanism 调整机制 (]1le|+  
adjustment of loss 亏损调整 AG}' W  
adjustment process 调整过程；调整程序 .NjdkHYR  
adjustment range 调整幅度 }J`{g/  
administered exchange rate 受管制汇率 ~R)w 9uq