[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: /Rz,2jfRx'  
]mh+4k?b  
A share Ａ股；甲类股份 l{AT)
1;^  
abatement of tax 减税；减扣免税额  zVa+5\Q  
ABN AMRO Bank N.V. 荷兰银行 X[ (J!"+  
above-the-line expenditure 线上项目支出；经常预算支出 TK>}$.c%+  
above-the-line receipt 线上项目收入；经常预算收入 &40]sxm  
ABSA Asia Limited 南非联合亚洲有限公司 "8]170  
absolute change 绝对数值变更 jdp: G  
absolute expenditure 实际开支 *~L ]n4-  
absolute guideline figure 绝对准则数字 `
QF|> N  
absolute interest 绝对权益 7EXmmB~>,  
absolute order of discharge 绝对破产解除令 ]*h}sn=  
absolute profit margin 绝对利润幅度 5S?yj  
absolute value 实值；绝对值 J"MJVMo$T  
absolutely vested interest 绝对既得权益 |{K:.x#^  
absorbed cost 已吸收成本；已分摊成本 *)1z-rH`  
absorption 吸收；分摊；合并 \nWpV7TSN  
absorption rate 吸收率；摊配率；分摊率 xL"%2nf  
ACB Finance Limited 亚洲商业财务有限公司 jFv<]D%A[  
acceptable form of reciprocity 合理的互惠条件 SAJ=)h~  
acceptable rate 适当利率；适当汇率 J x<  
acceptance agreement 承兑协议 :JIPF=]fc  
acceptance for honour 参加承兑 0}V'\=F454  
acceptor 承兑人；接受人；受票人 ~
dLZ[6Z  
acceptor for honour 参加承兑人 J5T#}!f  
accident insurance 意外保险 aB)DX  
Accident Insurance Association of Hong Kong 香港意外保险公会 <hbbFL}|%  
accident insurance scheme 意外保险计划 6zWvd  
accident year basis 意外年度基准 5XHkRcESZ  
accommodation 通融；贷款 dFFqs&cQ  
accommodation bill 通融票据；空头票据 3lN+fQ>)S  
accommodation party 汇票代发人 m~eWQ_a]C@  
account balance 帐户余额；帐户结余
O :^[4$~  
account book 帐簿 O2dgdtm  
account collected in advance 预收款项 (^9M9+L[i  
account current book 往来帐簿 WRyL pTr-  
account of after-acquired property 事后取得的财产报告 3(&F.&C$$  
account of defaulter 拖欠帐目 -pu\p-Z  
account payable 应付帐款 9a%@j ]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 du,-]fF  
account receivable 应收帐款 !X8R  
account receivable report 应收帐款报表 9Q/!%y%5  
account statement 结单；帐单；会计财务报表 %#a%Luq  
account title 帐户名称；会计科目 uek3Y[n  
accountant's report 会计师报告 Fw m:c[G  
Accountant's Report Rules 会计师报告规则 auW]rwY  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P0z{R[KBH  
Accounting Arrangements 《会计安排》 4?&a?*M  
accounting basis 会计基础 CF"3<*%x  
accounting by Official Receiver 破产管理署署长呈交的帐目 "n,ZP@M;  
Accounting Circular 《会计通告》 z]AS@}wWqg  
accounting class 会计类别 q?4uH;h:^G  
accounting date 记帐日期；会计结算日期 -Wk"o?}q  
accounting for money 款项核算 iXRt9)MT{  
Accounting Officer 会计主任 o7XRa]O  
accounting period 会计报告期；会计期 vq7%SEkES  
accounting policy 会计政策；会计方针 CD[=z)<z{  
accounting practice 会计惯例 rC
`s;w  
accounting principle 会计准则 );DIrA  
accounting record 会计记录 J9.p8A^^2  
accounting report 会计报告 63Yu05'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J)|K/W9  
Accounting Society of China 中国会计学会 neFno5dj  
accounting statement 会计报表 F@bCm+z-  
accounting system 会计制度；会计系统 |7x^@i9w  
accounting transaction 会计事项；帐务交易 #!,`E
U  
accounting treatment 会计处理 RgA4@J#  
accounting year 会计年度 *+4iBpyiB  
accretion 增值；添加 c[lo b{,  
accrual 应计项目；应累算数目 em!R9J.  
accrual basis 应计制；权责发生制 .@-]A  
accrual basis accounting 应计制会计；权责发生制会计 d}cJ5!d  
accrue 应累算；应计 gGml c:/J%  
accrued benefit 应累算利益 G3^]Wwu  
accrued charges 应计费用 \<x_96jt!\  
accrued cumulative preference share dividend 应累算的累积优先股股息 WCTW#<izm  
accrued expenses 应累算费用 +STzG/9#  
accrued interest payable 应付利息；应计未付利息

d|+jCTKS  
accrued interest receivable 应收利息；应计未收利息 Ytwv=;h-   
accrued right 累算权益 6XK`=ss?  
accruing profit 应累算的利润 HCkqh4  
accumulated fiscal reserve 累积财政储备 k]9>V@C  
accumulated profit 累积利润；滚存溢利 :vyf-K74M  
accumulated reserve 累积储备 bvS\P!m\c  
accumulation of surplus income 累积收益盈余 ]mo<qWRc>p  
acquired assets 既得资产 w!w _`7[  
acquisition 收购；购置；取得 T8TsKjqOZ  
acquisition cost 购置成本 >1pH 91c'  
acquisition expenses 购置费用 s{J!^q  
acquisition of 100% interest 收购全部股权 #n)W  
acquisition of control 取得控制权 Yf)|ws?!  
acquisition of fixed assets 购置固定资产 ]J=)pDrk  
acquisition of shell “买壳” ixHZX<6zYT  
acquisition price 收购价 vP)~j1  
act of God 天灾 `oRs-
,d|<  
acting partner 执事合伙人 ,bp pM  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]l7\Zq  
active partner 积极参与的合伙人 Fd,+(i D  
active trading 交投活跃 R6Z}/m  
actual circulation 实际流通
D4]B>  
actual cost 实际成本 JK]tcP  
actual expenditure 实际开支；实际支出 3=|2Gs?ut  
actual income 实际入息；实际收入；实际收益 ^*ezj1  
actual market 现货市场 VD&3%G!  
actual price 现货价；实际价格 7RC096 ?}  
actual profit 实际利润 v[DbhIXU  
actual quotation 实盘；实际价位；实际报价 R{KIkv  
actual year basis 按实际年度计算 r
jQhU%zv  
actuals 实货 1 u_2 4  
actuarial investigation 精算调查  {%~4RZ
A  
actuarial principle 精算原则 zpr@!76  
actuarial report 精算师报告 jo3}]KC !  
Actuarial Society of Hong Kong 香港精算学会 X<}o> 6|d  
actuarial valuation 精算师估值 6?.pKFBZ  
actuary 精算师 ^C)TM@+  
ad referendum agreement 暂定协议；有待覆核的协定 
l(w vQO  
ad valorem duty 从价税；按值征税 j484b2uj1  
ad valorem duty system 从价税制 kxqc6  
ad valorem fee 从价费 $#ju?B~  
ad valorem tariff 从价关税 g_U~.?Db7  
additional allowance 额外免税额 e=jT]i*cU  
additional amount for unexpired risk 未过期风险的额外款额 m5em<P!G  
additional assessable profit 补加应评税利润 9C)3 b3  
additional assessment 补加评税 ]F*a PV  
additional commitment 额外承担 XZdr`$zf  
additional commitment vote 额外承担拨款 oSA*~N:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oTD-+MZn  
additional dependent parent allowance 供养父母额外免税额 :
{WrS  
additional provision 额外拨款 Ag4Ga?&8ec  
additional stamp duty 附加印花税 #DK3p0d  
additional tax 补加税罚款；补加税款 hKZ`D B4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;y~{+{{Ow  
adjudged bankrupt 被裁定破产 1S(\2{Ylo  
adjudicated bankrupt 裁定破产人 d1TdH s\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P h+X{|  
adjudication of bankruptcy 裁定破产；宣告破产 E_D ^O  
adjudication of insolvency 裁定无力偿还债务 ZAX0n!db3  
adjusted actual 经调整的实数；调整后的实数 euj8p:+X  
adjusted current assets 经调整的流动资产；调整后的流动资产 G]mWaA  
adjusted figure 经调整的数字；调整后的数额 ,s><kHJ  
adjusted liabilities 经调整的负债；调整后的负债 <ql w+RVt  
adjusted loss 经调整的亏损；调整后的亏损 6snOMa GRu  
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 B&i0j5L  
adjusted profit 经调整的利润；调整后的利润 4de]?#=  
adjusted surplus 经调整的盈余额；调整后的盈余额 `k
Ni*I^  
adjusted value 经调整的价值；调整后的价值 9XoQO9*Q  
adjustment 调整；修订；理算〔保险〕 "\/^/vn?  
adjustment centre 调剂中心

sP?$G8-^  
adjustment lag 调整过程的时间差距；调整时差 *|k;a]HT  
adjustment mechanism 调整机制 hY=w|b=Y  
adjustment of loss 亏损调整 <wt$Gglk  
adjustment process 调整过程；调整程序 2T@L{ql  
adjustment range 调整幅度 J}(6>iuQY?  
administered exchange rate 受管制汇率 @1qdd~B}