[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: 8FU8E2zo  
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A share Ａ股；甲类股份 1H{JT op  
abatement of tax 减税；减扣免税额 9x23## s  
ABN AMRO Bank N.V. 荷兰银行 |!,;IoZ  
above-the-line expenditure 线上项目支出；经常预算支出 ?7*.S Lt  
above-the-line receipt 线上项目收入；经常预算收入 /*i[MB
 
ABSA Asia Limited 南非联合亚洲有限公司 _?CyKk\I  
absolute change 绝对数值变更 ,F!zZNW9  
absolute expenditure 实际开支 }k~ih?E^s  
absolute guideline figure 绝对准则数字 3c}@_Yn  
absolute interest 绝对权益 jH({Qc,97  
absolute order of discharge 绝对破产解除令 ^|hlY]Ev  
absolute profit margin 绝对利润幅度 T1_O~<  
absolute value 实值；绝对值 8,7^@[bzXx  
absolutely vested interest 绝对既得权益 ))66_bech  
absorbed cost 已吸收成本；已分摊成本 +Hgi l  
absorption 吸收；分摊；合并 .J"QW~g^  
absorption rate 吸收率；摊配率；分摊率 -U.>K,M  
ACB Finance Limited 亚洲商业财务有限公司 A+de;&  
acceptable form of reciprocity 合理的互惠条件 ~}pc&jz>q  
acceptable rate 适当利率；适当汇率 L 4V,y>  
acceptance agreement 承兑协议 3K!(/
,`  
acceptance for honour 参加承兑 @IhC:Yc  
acceptor 承兑人；接受人；受票人 aS=-9P;v  
acceptor for honour 参加承兑人 ~G,_4}#"pM  
accident insurance 意外保险 v
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Accident Insurance Association of Hong Kong 香港意外保险公会 N?`V;`[  
accident insurance scheme 意外保险计划 1o`zAJ8|2  
accident year basis 意外年度基准 r2yJ{j&s  
accommodation 通融；贷款 }IEwGoDwNs  
accommodation bill 通融票据；空头票据 :y'E
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accommodation party 汇票代发人 z?dd5.k  
account balance 帐户余额；帐户结余 eu={6/O
 
account book 帐簿 B\S}*IE  
account collected in advance 预收款项 i'V("  
account current book 往来帐簿 =g
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account of after-acquired property 事后取得的财产报告 N,W
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account of defaulter 拖欠帐目 J/LsL k  
account payable 应付帐款 >m]LV}">O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 YLJ^R$pi  
account receivable 应收帐款 `OFW^Esc  
account receivable report 应收帐款报表 2Pow-o*r  
account statement 结单；帐单；会计财务报表 O,6Wdw3+-3  
account title 帐户名称；会计科目 76H>ST@G|  
accountant's report 会计师报告 *:bexDH  
Accountant's Report Rules 会计师报告规则 )Zf1%h~0r  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Yw] 7@  
Accounting Arrangements 《会计安排》 >3ax  `8  
accounting basis 会计基础 ;/:Sx/#s  
accounting by Official Receiver 破产管理署署长呈交的帐目 3P@D!l V&K  
Accounting Circular 《会计通告》 % IHIXncv[  
accounting class 会计类别 Z<^;Ybw{`Z  
accounting date 记帐日期；会计结算日期 3xg9 D.A  
accounting for money 款项核算 J3`0i@  
Accounting Officer 会计主任 ] # VHx  
accounting period 会计报告期；会计期 ])}a^]0q  
accounting policy 会计政策；会计方针 B*Q9g r  
accounting practice 会计惯例 3xT9/8*  
accounting principle 会计准则 &1(- 8z*  
accounting record 会计记录 27k(`{K  
accounting report 会计报告 CP~mKmMV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N=AHS  
Accounting Society of China 中国会计学会 eU\xOTl~<{  
accounting statement 会计报表 =Ox}WrU~  
accounting system 会计制度；会计系统 ? D _kQl  
accounting transaction 会计事项；帐务交易 aaP_^m O  
accounting treatment 会计处理 q3AqU?f  
accounting year 会计年度 fuzB;Ea  
accretion 增值；添加 `^52IkM)  
accrual 应计项目；应累算数目 q.p.$)  
accrual basis 应计制；权责发生制 D"J',YN$  
accrual basis accounting 应计制会计；权责发生制会计 QF)\\D[  
accrue 应累算；应计 v\GVy[Qyv  
accrued benefit 应累算利益 -Arsmo  
accrued charges 应计费用 9.8%Iw  
accrued cumulative preference share dividend 应累算的累积优先股股息 M?!@L:b[  
accrued expenses 应累算费用 #=t/wAE y:  
accrued interest payable 应付利息；应计未付利息 rUpe  ;c  
accrued interest receivable 应收利息；应计未收利息 +x(#e'6p  
accrued right 累算权益 O&1q
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accruing profit 应累算的利润 -QroT`gy  
accumulated fiscal reserve 累积财政储备 SRwD`FF  
accumulated profit 累积利润；滚存溢利 Nai5!_'  
accumulated reserve 累积储备 ;h\T7pwwb  
accumulation of surplus income 累积收益盈余 ,$0-I@*V  
acquired assets 既得资产 z%OKv[/N  
acquisition 收购；购置；取得 )rq |t9kix  
acquisition cost 购置成本 pZ&,YX  
acquisition expenses 购置费用 "!~o  
acquisition of 100% interest 收购全部股权 7~SwNt,  
acquisition of control 取得控制权 $#q` Y+;L2  
acquisition of fixed assets 购置固定资产 7 !$[XD  
acquisition of shell “买壳” l-Z( ]  
acquisition price 收购价 |@vkQ  
act of God 天灾 2%dL96  
acting partner 执事合伙人 z Fo11;*D  
active market 买卖活跃的市场；交投畅旺的市场；旺市 l
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active partner 积极参与的合伙人 N7?B" p/  
active trading 交投活跃 Iko]c_W0  
actual circulation 实际流通 yd).}@  
actual cost 实际成本 maXg(Lu  
actual expenditure 实际开支；实际支出 >#w;67he2  
actual income 实际入息；实际收入；实际收益 X` zWw_i  
actual market 现货市场 Ot2o=^Ng  
actual price 现货价；实际价格 Ho>Np&  
actual profit 实际利润 j{@6y  
actual quotation 实盘；实际价位；实际报价 _!n sEG VV  
actual year basis 按实际年度计算 TaN{xpo  
actuals 实货 c2

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actuarial investigation 精算调查 .\n` 4A1z  
actuarial principle 精算原则 E5w;75,  
actuarial report 精算师报告 %GHGd'KO&  
Actuarial Society of Hong Kong 香港精算学会 "9wD|wsz  
actuarial valuation 精算师估值 <h/%jM>9/  
actuary 精算师 f8Iddm#  
ad referendum agreement 暂定协议；有待覆核的协定 w G%W{T$  
ad valorem duty 从价税；按值征税 fSkDD>&  
ad valorem duty system 从价税制 ,%
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ad valorem fee 从价费 *'?7OL  
ad valorem tariff 从价关税 j*jUcD*  
additional allowance 额外免税额 v $I
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additional amount for unexpired risk 未过期风险的额外款额 !sb r!Qt  
additional assessable profit 补加应评税利润 mQj=-\p  
additional assessment 补加评税  lN,?N{6s  
additional commitment 额外承担 yD7BZI xW  
additional commitment vote 额外承担拨款 uM-,}7f7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X\AH^I6S  
additional dependent parent allowance 供养父母额外免税额 _)M,p@!?=h  
additional provision 额外拨款 =dmr
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additional stamp duty 附加印花税 *MP.YI:h  
additional tax 补加税罚款；补加税款 ^[M{s(b  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 '<R>cN"  
adjudged bankrupt 被裁定破产 LQ jbEYp  
adjudicated bankrupt 裁定破产人 <$A,Ex94  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @^P^-B  
adjudication of bankruptcy 裁定破产；宣告破产 OT9]{|7  
adjudication of insolvency 裁定无力偿还债务 
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adjusted actual 经调整的实数；调整后的实数 9R50,lsE  
adjusted current assets 经调整的流动资产；调整后的流动资产 ZK5nN9`  
adjusted figure 经调整的数字；调整后的数额 WsI`!ez;D  
adjusted liabilities 经调整的负债；调整后的负债 KdkA@>L!;  
adjusted loss 经调整的亏损；调整后的亏损 Gv:~P_vBH[  
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 Zxa.x ?:?n  
adjusted profit 经调整的利润；调整后的利润 g 7\=  
adjusted surplus 经调整的盈余额；调整后的盈余额 %rzPh<>e  
adjusted value 经调整的价值；调整后的价值 M]x>u@JH  
adjustment 调整；修订；理算〔保险〕 ?=VvFfv%  
adjustment centre 调剂中心 Xz$4cI#n:  
adjustment lag 调整过程的时间差距；调整时差 o).deP s-  
adjustment mechanism 调整机制 &Y]'
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adjustment of loss 亏损调整 r |Ui1f5  
adjustment process 调整过程；调整程序 fB+L%+mr8  
adjustment range 调整幅度 j~CnMKN  
administered exchange rate 受管制汇率 L:z0cvn"