[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: -8HIsRh  
[a53H$`\5  
A share Ａ股；甲类股份 &q#$SU,$(  
abatement of tax 减税；减扣免税额 cAM1\3HWT"  
ABN AMRO Bank N.V. 荷兰银行 &1ASWllD  
above-the-line expenditure 线上项目支出；经常预算支出 wz+   
above-the-line receipt 线上项目收入；经常预算收入
_Xlf}B
E  
ABSA Asia Limited 南非联合亚洲有限公司 ELk$lm&@  
absolute change 绝对数值变更 X4!` V?  
absolute expenditure 实际开支 WpP8J1KN[  
absolute guideline figure 绝对准则数字  >(ku*  
absolute interest 绝对权益 1 9$ufod  
absolute order of discharge 绝对破产解除令 :aV(i.LW  
absolute profit margin 绝对利润幅度 W(E!:
 
absolute value 实值；绝对值 ,+3l9FuQ  
absolutely vested interest 绝对既得权益 kpsus \T  
absorbed cost 已吸收成本；已分摊成本 QKL5! L9`  
absorption 吸收；分摊；合并 \S [:  
absorption rate 吸收率；摊配率；分摊率 w")VcAq  
ACB Finance Limited 亚洲商业财务有限公司 36,qh.LKn  
acceptable form of reciprocity 合理的互惠条件 UO5^4  
acceptable rate 适当利率；适当汇率 rV<yM$IA  
acceptance agreement 承兑协议 G5|xWeNgA  
acceptance for honour 参加承兑 ld-c?  
acceptor 承兑人；接受人；受票人 |eAl!k  
acceptor for honour 参加承兑人 ,@tYD(Z  
accident insurance 意外保险 J!3 X}@_N  
Accident Insurance Association of Hong Kong 香港意外保险公会 HDvj{
  
accident insurance scheme 意外保险计划 SouPk/-B80  
accident year basis 意外年度基准 V.Dqbv  
accommodation 通融；贷款 ;hA>?o_i(  
accommodation bill 通融票据；空头票据 H2 5Mx>|d  
accommodation party 汇票代发人 
x$QOOE]  
account balance 帐户余额；帐户结余 ?;i O  
account book 帐簿 iK#5HW{  
account collected in advance 预收款项 ?w`uv9NUJ8  
account current book 往来帐簿 o/@.*Rj>Bg  
account of after-acquired property 事后取得的财产报告 M&Sjo' ( .  
account of defaulter 拖欠帐目 <_=a1x  
account payable 应付帐款 U 3aY =8B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sn '#]yM  
account receivable 应收帐款 |!euty ::  
account receivable report 应收帐款报表 i64a]=  
account statement 结单；帐单；会计财务报表 N&K:Jp  
account title 帐户名称；会计科目 q+.DZ @  
accountant's report 会计师报告 zGHP{a1O7  
Accountant's Report Rules 会计师报告规则 } i!hzkK#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8fKt6T  
Accounting Arrangements 《会计安排》 v3x_8n$C9  
accounting basis 会计基础 " |[w.`  
accounting by Official Receiver 破产管理署署长呈交的帐目 H{ p   
Accounting Circular 《会计通告》 sDTCV8"w  
accounting class 会计类别 lO3$V JI  
accounting date 记帐日期；会计结算日期 tPIT+1.]z  
accounting for money 款项核算 ^s\(2lB\F  
Accounting Officer 会计主任 75v 5/5zRn  
accounting period 会计报告期；会计期 I7ZY9W(S  
accounting policy 会计政策；会计方针 f9W@!]LHJ  
accounting practice 会计惯例 e7T"?s  
accounting principle 会计准则 xPWzm hF  
accounting record 会计记录 jq yqOhb4  
accounting report 会计报告 w{f!t8C*s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k"Y9Kc0XoU  
Accounting Society of China 中国会计学会 j$'L-kK+  
accounting statement 会计报表  58\Rl  
accounting system 会计制度；会计系统 Ch%W C,  
accounting transaction 会计事项；帐务交易 mRZC98$ @r  
accounting treatment 会计处理 Y!c RzQ  
accounting year 会计年度 yoGe^gar  
accretion 增值；添加 #n2'N^t  
accrual 应计项目；应累算数目 Vz6p^kMB  
accrual basis 应计制；权责发生制 +kP)T(6  
accrual basis accounting 应计制会计；权责发生制会计 X<dQq`kZ  
accrue 应累算；应计 `% k9@k.  
accrued benefit 应累算利益 |b7v(Hx  
accrued charges 应计费用 |Wd]:ijJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 :0|]cHm  
accrued expenses 应累算费用 VHwb 7f]gq  
accrued interest payable 应付利息；应计未付利息 :akEl7/&  
accrued interest receivable 应收利息；应计未收利息 9\ZlRYnc=  
accrued right 累算权益 jq:FDyOAW  
accruing profit 应累算的利润 kW0|\
 
accumulated fiscal reserve 累积财政储备 vh5`R/<3  
accumulated profit 累积利润；滚存溢利 _+[;NBz  
accumulated reserve 累积储备 Aw9se"d  
accumulation of surplus income 累积收益盈余 :@x24wN/  
acquired assets 既得资产 =Ryh@X&  
acquisition 收购；购置；取得 c,pR+DP  
acquisition cost 购置成本 k,wr6>'Vt  
acquisition expenses 购置费用 SxMmy  
acquisition of 100% interest 收购全部股权 Wew'bj   
acquisition of control 取得控制权 }tA77Cm)45  
acquisition of fixed assets 购置固定资产 #Jp_y|  
acquisition of shell “买壳” G8dC5+h  
acquisition price 收购价 iU"jV*P]  
act of God 天灾 KI)jP((  
acting partner 执事合伙人 ]Q1
?Ox:'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 nJ'FH['  
active partner 积极参与的合伙人 KU#w%  
active trading 交投活跃 &?UIe]  
actual circulation 实际流通 c<-F_+[  
actual cost 实际成本 8*z)aB&f3  
actual expenditure 实际开支；实际支出 x>:~=#Vi  
actual income 实际入息；实际收入；实际收益 s\2
t|d   
actual market 现货市场 `>KB8SY:qK  
actual price 现货价；实际价格 Xg
L-t~_  
actual profit 实际利润 Z BjyQ4h  
actual quotation 实盘；实际价位；实际报价 &x6Z=|Ers  
actual year basis 按实际年度计算 *`$Y!uzG:\  
actuals 实货 (3a]#`Q  
actuarial investigation 精算调查 u`?MV2jU2  
actuarial principle 精算原则 HwfBbWHr'  
actuarial report 精算师报告 "#,]`ME;  
Actuarial Society of Hong Kong 香港精算学会
gP%S{<.?  
actuarial valuation 精算师估值 aVkgE>  
actuary 精算师 QJiU"1  
ad referendum agreement 暂定协议；有待覆核的协定 f$#--*  
ad valorem duty 从价税；按值征税 DP{kin"4I  
ad valorem duty system 从价税制 %+Hhe]J ld  
ad valorem fee 从价费 K; kaWV
 
ad valorem tariff 从价关税 c 1 aCN  
additional allowance 额外免税额 xPMTmx?2  
additional amount for unexpired risk 未过期风险的额外款额 I~Y1DP)R  
additional assessable profit 补加应评税利润 !bs{/?  
additional assessment 补加评税 KglL@V7  
additional commitment 额外承担 eaLR-+vEB  
additional commitment vote 额外承担拨款 Mj&`Y gW5a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N3/ G6wn  
additional dependent parent allowance 供养父母额外免税额 XG_h\NIL  
additional provision 额外拨款 |dNJx<-  
additional stamp duty 附加印花税 N zrHWVD  
additional tax 补加税罚款；补加税款 3j<:
g%5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @ 3n;>oi  
adjudged bankrupt 被裁定破产 UQ]W
BS\  
adjudicated bankrupt 裁定破产人 |,!]]YO.V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZqT8G  
adjudication of bankruptcy 裁定破产；宣告破产 jw63sn  
adjudication of insolvency 裁定无力偿还债务 K @x4>9 3n  
adjusted actual 经调整的实数；调整后的实数 fKEZlrw  
adjusted current assets 经调整的流动资产；调整后的流动资产 EJC{!06L'/  
adjusted figure 经调整的数字；调整后的数额 bu[PQsT  
adjusted liabilities 经调整的负债；调整后的负债 _cPGS=Ew  
adjusted loss 经调整的亏损；调整后的亏损 NQBa+N  
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 ;rwjqUDBz  
adjusted profit 经调整的利润；调整后的利润 2I:x)   
adjusted surplus 经调整的盈余额；调整后的盈余额 Pn?Ujjv  
adjusted value 经调整的价值；调整后的价值 D*7JE  
adjustment 调整；修订；理算〔保险〕 H}v.0R  
adjustment centre 调剂中心 )v\zaz  
adjustment lag 调整过程的时间差距；调整时差 &n6'r^[D  
adjustment mechanism 调整机制 JH3$G,:zM  
adjustment of loss 亏损调整 nE"##2X  
adjustment process 调整过程；调整程序 iYbp^iVg  
adjustment range 调整幅度 w=e_@^Fkx  
administered exchange rate 受管制汇率 OYnxEdo7