[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: : "^/?Sd  
u<JkP <"S  
A share Ａ股；甲类股份 8?hZ5QvA(j  
abatement of tax 减税；减扣免税额 wx8Qz,Z  
ABN AMRO Bank N.V. 荷兰银行  WH_ W:  
above-the-line expenditure 线上项目支出；经常预算支出 muMd
9\p  
above-the-line receipt 线上项目收入；经常预算收入 z&Xk~R*$  
ABSA Asia Limited 南非联合亚洲有限公司 BA8g[TA7K  
absolute change 绝对数值变更 k$|g) [RE  
absolute expenditure 实际开支 WD@v<Wx)  
absolute guideline figure 绝对准则数字 ;}H*|"z;!  
absolute interest 绝对权益 E[Q2ZqhgbP  
absolute order of discharge 绝对破产解除令 u7SC_3R  
absolute profit margin 绝对利润幅度 eD|"?@cE  
absolute value 实值；绝对值 M5:j)oW  
absolutely vested interest 绝对既得权益 vNHvuwK  
absorbed cost 已吸收成本；已分摊成本 7Ue&y8Yf  
absorption 吸收；分摊；合并 M(1cf(<+  
absorption rate 吸收率；摊配率；分摊率 :JU$ 6  
ACB Finance Limited 亚洲商业财务有限公司 d&lT/S  
acceptable form of reciprocity 合理的互惠条件 J1w,;T\55  
acceptable rate 适当利率；适当汇率 h_Ssm{C\  
acceptance agreement 承兑协议 %\L{Ud%7  
acceptance for honour 参加承兑 L d{`k  
acceptor 承兑人；接受人；受票人 ^Y%<$I
FG  
acceptor for honour 参加承兑人 j\HZ5  
accident insurance 意外保险 %]1te*_  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,Jx.Kj.,  
accident insurance scheme 意外保险计划 ?{P$|:ha  
accident year basis 意外年度基准 :31?Z(fQ  
accommodation 通融；贷款 -jzoGzC3  
accommodation bill 通融票据；空头票据 
26p_fKY  
accommodation party 汇票代发人 ehLn+tg  
account balance 帐户余额；帐户结余 _>bk'V7  
account book 帐簿  hW9U%-D  
account collected in advance 预收款项 'nS>'yYH#  
account current book 往来帐簿 N8DouD q  
account of after-acquired property 事后取得的财产报告 6n|][
! f  
account of defaulter 拖欠帐目 Gx*B(t]4y  
account payable 应付帐款 R8 LHwRQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A-, hm=?  
account receivable 应收帐款 Q!r&vQ/g  
account receivable report 应收帐款报表 9fWR8iV  
account statement 结单；帐单；会计财务报表 RXo6y(^  
account title 帐户名称；会计科目 9e4`N"#,lI  
accountant's report 会计师报告 `dWnu3r;  
Accountant's Report Rules 会计师报告规则 2Da0*xn{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q VavP6I  
Accounting Arrangements 《会计安排》 D< kf/hj  
accounting basis 会计基础 !K+hXQE1  
accounting by Official Receiver 破产管理署署长呈交的帐目
mi1^hl'2  
Accounting Circular 《会计通告》 l;$FR4}d  
accounting class 会计类别 =:t<!dp  
accounting date 记帐日期；会计结算日期 fQ
1Dp  
accounting for money 款项核算 A%X=yqY  
Accounting Officer 会计主任 xL ms|jS  
accounting period 会计报告期；会计期 i/Nc)kKL  
accounting policy 会计政策；会计方针 ^ Nu j/  
accounting practice 会计惯例 C$$Zwgy  
accounting principle 会计准则 7VskZbj\  
accounting record 会计记录 =A
~5?J=  
accounting report 会计报告 I_e7rE0`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [e_<UF@A*  
Accounting Society of China 中国会计学会 %zo 6A1Q;  
accounting statement 会计报表 *
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accounting system 会计制度；会计系统 \y6Y}C v  
accounting transaction 会计事项；帐务交易 &gr  T@  
accounting treatment 会计处理 cm!|A?-<  
accounting year 会计年度 q(csZ\e=  
accretion 增值；添加 Anqt:(  
accrual 应计项目；应累算数目 Ov4=!o=  
accrual basis 应计制；权责发生制 e&E7_  
accrual basis accounting 应计制会计；权责发生制会计 :hcOceNz  
accrue 应累算；应计 zo( "v*d*q  
accrued benefit 应累算利益 kd_!S[  
accrued charges 应计费用 `gF`Sgz  
accrued cumulative preference share dividend 应累算的累积优先股股息 6,|>;,U7  
accrued expenses 应累算费用 lHPnAaue@  
accrued interest payable 应付利息；应计未付利息 }@/Ox  
accrued interest receivable 应收利息；应计未收利息 gI9nxy  
accrued right 累算权益 _\8E/4zh  
accruing profit 应累算的利润 2^"!p;WQ  
accumulated fiscal reserve 累积财政储备 ,L<x=Dg  
accumulated profit 累积利润；滚存溢利 CIsX$W  
accumulated reserve 累积储备 :'xZF2  
accumulation of surplus income 累积收益盈余 >;F}>_i  
acquired assets 既得资产 0M)\([W9&  
acquisition 收购；购置；取得 9G"4w`P  
acquisition cost 购置成本 &x=_n'  
acquisition expenses 购置费用 UtC<TBr  
acquisition of 100% interest 收购全部股权 g/WDAO?d  
acquisition of control 取得控制权 .r&CIL>  
acquisition of fixed assets 购置固定资产 IwS<p-  
acquisition of shell “买壳” *_mER`  
acquisition price 收购价 <%W&xk  
act of God 天灾 B5h)F> &G  
acting partner 执事合伙人 W#kyD)(F  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $FD GHFM  
active partner 积极参与的合伙人 L]Xx
-S  
active trading 交投活跃 8kr$w$=q  
actual circulation 实际流通 2yD ?f8P4  
actual cost 实际成本 ?R4u>AHS@  
actual expenditure 实际开支；实际支出 N)a5~<fBG  
actual income 实际入息；实际收入；实际收益 %rf6>  
actual market 现货市场 Jt0/*^'  
actual price 现货价；实际价格 Cs,Cb2[  
actual profit 实际利润 {5HQ=&  
actual quotation 实盘；实际价位；实际报价 m6H+4@Z-;(  
actual year basis 按实际年度计算 :cIPX%S  
actuals 实货 ;
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actuarial investigation 精算调查 k_Sm ep  
actuarial principle 精算原则 wuxOFlrg  
actuarial report 精算师报告 %KN2iNq  
Actuarial Society of Hong Kong 香港精算学会 69Z`mR  
actuarial valuation 精算师估值 rf 60'  
actuary 精算师 jsF5q~F  
ad referendum agreement 暂定协议；有待覆核的协定 D HyQ:0q  
ad valorem duty 从价税；按值征税 wr(*RI"  
ad valorem duty system 从价税制 =Lb(N61  
ad valorem fee 从价费 bE=[P}E  
ad valorem tariff 从价关税 nB[B FVkU  
additional allowance 额外免税额 1W-kZ(e  
additional amount for unexpired risk 未过期风险的额外款额 m(1ot M9  
additional assessable profit 补加应评税利润 SMU8U  
additional assessment 补加评税 a@9W'/?igk  
additional commitment 额外承担 "(~fl<;  
additional commitment vote 额外承担拨款 3j[<nBsn.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \f VX<L  
additional dependent parent allowance 供养父母额外免税额 !Htl e %  
additional provision 额外拨款 `#r/L@QI  
additional stamp duty 附加印花税 .
m%5Esx  
additional tax 补加税罚款；补加税款 c=a;<,Rzb  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _{}^]ZB  
adjudged bankrupt 被裁定破产 .<YfnW5/K  
adjudicated bankrupt 裁定破产人 -]YsiE?r  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q84XmXm|  
adjudication of bankruptcy 裁定破产；宣告破产 _`laP5
~  
adjudication of insolvency 裁定无力偿还债务 vfVF^ WOd  
adjusted actual 经调整的实数；调整后的实数 \q^dhY>)  
adjusted current assets 经调整的流动资产；调整后的流动资产 <h<_''+  
adjusted figure 经调整的数字；调整后的数额 -- IewW  
adjusted liabilities 经调整的负债；调整后的负债 4{ZVw/VP,-  
adjusted loss 经调整的亏损；调整后的亏损 bGwj` lue  
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 f{\[+>  
adjusted profit 经调整的利润；调整后的利润 ]/%CTD(O  
adjusted surplus 经调整的盈余额；调整后的盈余额 v0;dk(  
adjusted value 经调整的价值；调整后的价值 j~cG#t]  
adjustment 调整；修订；理算〔保险〕 @kba^z  
adjustment centre 调剂中心 &`-e; Xt  
adjustment lag 调整过程的时间差距；调整时差 .\)e

k[?  
adjustment mechanism 调整机制 V.yDZ "  
adjustment of loss 亏损调整 {n<1uh9~$8  
adjustment process 调整过程；调整程序  3L4v@  
adjustment range 调整幅度 NjdDImz.;s  
administered exchange rate 受管制汇率 |uRYejj#j