[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: ;$Y4xM`=m  
Dy pFl M*  
A share Ａ股；甲类股份 i wxVl)QL  
abatement of tax 减税；减扣免税额 6hZ@;Q=b  
ABN AMRO Bank N.V. 荷兰银行 ZCKka0*
 
above-the-line expenditure 线上项目支出；经常预算支出 wn_b[tdxq  
above-the-line receipt 线上项目收入；经常预算收入 8:BIbmtt5  
ABSA Asia Limited 南非联合亚洲有限公司 {u1V|q  
absolute change 绝对数值变更 XNQAi (!GS  
absolute expenditure 实际开支 .<tquswg  
absolute guideline figure 绝对准则数字 P=3RLL<l  
absolute interest 绝对权益 F:y[@Yn  
absolute order of discharge 绝对破产解除令 s&\I=J.  
absolute profit margin 绝对利润幅度 jM-)BP6f4  
absolute value 实值；绝对值 D+_oVob\  
absolutely vested interest 绝对既得权益 H$G0`LP0/a  
absorbed cost 已吸收成本；已分摊成本 V[-jD8='3  
absorption 吸收；分摊；合并 [ =B$5%A  
absorption rate 吸收率；摊配率；分摊率 [,2|Flf e  
ACB Finance Limited 亚洲商业财务有限公司 <mi-}s  
acceptable form of reciprocity 合理的互惠条件 b'6-dU%  
acceptable rate 适当利率；适当汇率 xI>A6  
acceptance agreement 承兑协议 U=h lu  
acceptance for honour 参加承兑 z1^gDjkZ  
acceptor 承兑人；接受人；受票人 dlhdsj:  
acceptor for honour 参加承兑人 ,`ZYvF^%  
accident insurance 意外保险 rx(2
yf  
Accident Insurance Association of Hong Kong 香港意外保险公会 h?bb/T+'  
accident insurance scheme 意外保险计划 6#IU*  
accident year basis 意外年度基准 gX0R)spg  
accommodation 通融；贷款 cZ)}LX  
accommodation bill 通融票据；空头票据 22f`LoM  
accommodation party 汇票代发人 [<'-yQ{l\  
account balance 帐户余额；帐户结余 vjjSKP6B  
account book 帐簿 `--TP  
account collected in advance 预收款项 F(t=!k,4\  
account current book 往来帐簿 $Of0n` e  
account of after-acquired property 事后取得的财产报告 R+&jD;U{
 
account of defaulter 拖欠帐目 71vkyn@"  
account payable 应付帐款 pp7$J2s+j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t|~YEQ  
account receivable 应收帐款 hWH:wB  
account receivable report 应收帐款报表 XJLQ{  
account statement 结单；帐单；会计财务报表 Z*-g[8FO  
account title 帐户名称；会计科目 pv&y9
1  
accountant's report 会计师报告 ~I{n^Q/a  
Accountant's Report Rules 会计师报告规则 Duc#$YfGm  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2Ry1b+\  
Accounting Arrangements 《会计安排》 LBF 1;zjK  
accounting basis 会计基础 r\AyN= y  
accounting by Official Receiver 破产管理署署长呈交的帐目 IpP~Uz  
Accounting Circular 《会计通告》 ^h{)Gf,+\  
accounting class 会计类别 X^WrccNX  
accounting date 记帐日期；会计结算日期 )Tk1 QHU  
accounting for money 款项核算 271&i  
Accounting Officer 会计主任 >
@"Oe  
accounting period 会计报告期；会计期 M`ip~7"  
accounting policy 会计政策；会计方针 msVOH%wH  
accounting practice 会计惯例 C-iK$/U  
accounting principle 会计准则 $V1;la!  
accounting record 会计记录 E*jP87g  
accounting report 会计报告 |g=="  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `[C!L *#,  
Accounting Society of China 中国会计学会 bT&: fHc  
accounting statement 会计报表 V{<xff  
accounting system 会计制度；会计系统 vap,y $C  
accounting transaction 会计事项；帐务交易 G#M dfKH  
accounting treatment 会计处理 1 5A*7|  
accounting year 会计年度 a{[x4d,z  
accretion 增值；添加 Nj?/J47?,  
accrual 应计项目；应累算数目 NMA}Q$o s  
accrual basis 应计制；权责发生制 YfRkwKj y(  
accrual basis accounting 应计制会计；权责发生制会计 9'r:~O  
accrue 应累算；应计 A]XZnQ  
accrued benefit 应累算利益 L:9F:/G  
accrued charges 应计费用 XP@1~$  
accrued cumulative preference share dividend 应累算的累积优先股股息 8jyG"
%WO  
accrued expenses 应累算费用 @r?
Uua  
accrued interest payable 应付利息；应计未付利息 F4K0) ;  
accrued interest receivable 应收利息；应计未收利息 5|1T}Z#;  
accrued right 累算权益 Ox@ sI:CT  
accruing profit 应累算的利润 /c,(8{(O  
accumulated fiscal reserve 累积财政储备 8cA~R-  
accumulated profit 累积利润；滚存溢利 3"O>&Q0c  
accumulated reserve 累积储备 |m2X+s9  
accumulation of surplus income 累积收益盈余 2 aL)  
acquired assets 既得资产 +).0cs0k5  
acquisition 收购；购置；取得 d'Zqaaf k%  
acquisition cost 购置成本 =KR NvW  
acquisition expenses 购置费用 4n4?4BEn  
acquisition of 100% interest 收购全部股权 '{(UW.Awo  
acquisition of control 取得控制权 &\Amn?Iq  
acquisition of fixed assets 购置固定资产 %DdJ ^qHI  
acquisition of shell “买壳” 9k6r_G"  
acquisition price 收购价 3YZs+d.;ib  
act of God 天灾 /RMPS. d {  
acting partner 执事合伙人 1CHeufQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,~"$k[M  
active partner 积极参与的合伙人 5Lf{8UxI  
active trading 交投活跃 [/X4"D-uOK  
actual circulation 实际流通
[w -l?  
actual cost 实际成本 >$ e9igwe  
actual expenditure 实际开支；实际支出 5:kH;/ U  
actual income 实际入息；实际收入；实际收益 Jm42b4  
actual market 现货市场 *f?4   
actual price 现货价；实际价格 ?`4+cx}n  
actual profit 实际利润 HB7;0yt`:  
actual quotation 实盘；实际价位；实际报价 qs QNjt  
actual year basis 按实际年度计算 CXC`sP Y  
actuals 实货 ~I}&V T  
actuarial investigation 精算调查 SGe^ogO"v  
actuarial principle 精算原则 lhkwWbB  
actuarial report 精算师报告 %%4t~XC#  
Actuarial Society of Hong Kong 香港精算学会 |gU(s  
actuarial valuation 精算师估值 3%E74 mOcD  
actuary 精算师 qcN'e.A  
ad referendum agreement 暂定协议；有待覆核的协定 O/<K!;(@?  
ad valorem duty 从价税；按值征税 Cm\6tD  
ad valorem duty system 从价税制 /jRRf"B  
ad valorem fee 从价费 *;Ed*ibf  
ad valorem tariff 从价关税 ;]pJj6J&v  
additional allowance 额外免税额 /IM#.v  
additional amount for unexpired risk 未过期风险的额外款额 Et/&^&=\-  
additional assessable profit 补加应评税利润 67VT\f  
additional assessment 补加评税 ('hEr~&  
additional commitment 额外承担 uNHF'?X  
additional commitment vote 额外承担拨款 OdB?_.+$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T16{_  
additional dependent parent allowance 供养父母额外免税额 :at$HCaK  
additional provision 额外拨款 lHhUC16>  
additional stamp duty 附加印花税 ]~E0gsq  
additional tax 补加税罚款；补加税款 .;*s`t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 iV eC=^1  
adjudged bankrupt 被裁定破产 .Fa4shNV  
adjudicated bankrupt 裁定破产人 a$Cdhx!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 uECsh2Uin  
adjudication of bankruptcy 裁定破产；宣告破产 6CMub0  
adjudication of insolvency 裁定无力偿还债务 yn/rW$  
adjusted actual 经调整的实数；调整后的实数 P[k$vD  
adjusted current assets 经调整的流动资产；调整后的流动资产 1)[]x9]^q'  
adjusted figure 经调整的数字；调整后的数额 j<)9dEM'  
adjusted liabilities 经调整的负债；调整后的负债 ?IGVErnJJC  
adjusted loss 经调整的亏损；调整后的亏损 a@0BBihz  
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 H[=' ~%
D  
adjusted profit 经调整的利润；调整后的利润 Yl.0aS  
adjusted surplus 经调整的盈余额；调整后的盈余额 `2PLWo  
adjusted value 经调整的价值；调整后的价值 x4/M}%h!;B  
adjustment 调整；修订；理算〔保险〕 6KOlY>m]  
adjustment centre 调剂中心 !1G."fo  
adjustment lag 调整过程的时间差距；调整时差 ]TyisaT  
adjustment mechanism 调整机制 PfZ+PqS  
adjustment of loss 亏损调整 jWYV#ifs2  
adjustment process 调整过程；调整程序 V@\%)J'g  
adjustment range 调整幅度 C|?o*fQ  
administered exchange rate 受管制汇率 /0eYMG+K=