[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: 6ugBbP +^  
s B6UlX;b:  
A share Ａ股；甲类股份 u@o3p*bQ  
abatement of tax 减税；减扣免税额 ?0.+DB $  
ABN AMRO Bank N.V. 荷兰银行 MG~^>  
above-the-line expenditure 线上项目支出；经常预算支出 Ei#"r\q j_  
above-the-line receipt 线上项目收入；经常预算收入 *mYec~  
ABSA Asia Limited 南非联合亚洲有限公司 cv^^NgQ  
absolute change 绝对数值变更 9+L! A  
absolute expenditure 实际开支 os>|LPv4  
absolute guideline figure 绝对准则数字 C}Khh`8@5.  
absolute interest 绝对权益 ^xq%P2s0  
absolute order of discharge 绝对破产解除令 vs.q<i-u  
absolute profit margin 绝对利润幅度 #hai3>9|B  
absolute value 实值；绝对值 P6X 4m(t  
absolutely vested interest 绝对既得权益 "^u|vCqw  
absorbed cost 已吸收成本；已分摊成本 $rdA0%
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absorption 吸收；分摊；合并 x>t:&Y M  
absorption rate 吸收率；摊配率；分摊率 6gp3n;D  
ACB Finance Limited 亚洲商业财务有限公司 MPT[f  
acceptable form of reciprocity 合理的互惠条件 |h.he_B+7  
acceptable rate 适当利率；适当汇率 SO}Hc;Q1`  
acceptance agreement 承兑协议 @A)gsDt9A  
acceptance for honour 参加承兑 Xdjxt?*  
acceptor 承兑人；接受人；受票人 W2n%D& PE  
acceptor for honour 参加承兑人 Gm*i='f!?  
accident insurance 意外保险 {
&/q \UQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 r`" ?K]rI  
accident insurance scheme 意外保险计划 xbIxtZm  
accident year basis 意外年度基准 Q i
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accommodation 通融；贷款 Jx'p\*  
accommodation bill 通融票据；空头票据 -8-Aqh8|  
accommodation party 汇票代发人 \ Xuu|]  
account balance 帐户余额；帐户结余 50 CU|  
account book 帐簿 _$1W:!f4  
account collected in advance 预收款项 ;'nu9FU*O  
account current book 往来帐簿 G $?VYC8;  
account of after-acquired property 事后取得的财产报告 hG3b7!^#g  
account of defaulter 拖欠帐目  |,.glL  
account payable 应付帐款 -PxA~((g
5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .>&kAf.  
account receivable 应收帐款 @$Y`I{Xf  
account receivable report 应收帐款报表 x5{ zGv.j  
account statement 结单；帐单；会计财务报表 5^tL#  
account title 帐户名称；会计科目 )'nGuL-w!i  
accountant's report 会计师报告 1(C%/g#"  
Accountant's Report Rules 会计师报告规则 e\/Lcng  
accounting and auditing procedure 会计与审计程序；会计与核数程序 R,tR{| 8  
Accounting Arrangements 《会计安排》 7XdLZ4ub  
accounting basis 会计基础 5J 0  
accounting by Official Receiver 破产管理署署长呈交的帐目 W[+E5I  
Accounting Circular 《会计通告》 K^9!Qp  
accounting class 会计类别 ji ">} -  
accounting date 记帐日期；会计结算日期 VN*^pAzlF  
accounting for money 款项核算 C#(4>'  
Accounting Officer 会计主任 lB,.TK  
accounting period 会计报告期；会计期 9!PJLI=D  
accounting policy 会计政策；会计方针 (/c9v8Pr(7  
accounting practice 会计惯例 .4U::j}  
accounting principle 会计准则 L7 qim.J  
accounting record 会计记录 _t3n<  
accounting report 会计报告 yay{lP}b"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C7,Ol0`v  
Accounting Society of China 中国会计学会 %<K`d  
accounting statement 会计报表 5y@JMQSO  
accounting system 会计制度；会计系统 9QZ;F4 r  
accounting transaction 会计事项；帐务交易 MLaH("aen  
accounting treatment 会计处理 h@l5MH=|%  
accounting year 会计年度 l9#vr  
accretion 增值；添加 5^[V%4y>  
accrual 应计项目；应累算数目 s&z+j%;+o  
accrual basis 应计制；权责发生制 Q;SMwCB0M  
accrual basis accounting 应计制会计；权责发生制会计 r\a9<nZ{  
accrue 应累算；应计 +K]kGF  
accrued benefit 应累算利益 ><5tnBP|+L  
accrued charges 应计费用 "<NQ2Vr]5  
accrued cumulative preference share dividend 应累算的累积优先股股息 N}Z"$4  
accrued expenses 应累算费用 }7k+tJ<   
accrued interest payable 应付利息；应计未付利息 lY0^Z  
accrued interest receivable 应收利息；应计未收利息 P)ZGNtO9fG  
accrued right 累算权益 ,+%$vV .g\  
accruing profit 应累算的利润 |5`z;u7V  
accumulated fiscal reserve 累积财政储备 ,M5J~Ga  
accumulated profit 累积利润；滚存溢利 p-r} zc9@  
accumulated reserve 累积储备 IC37f[Q  
accumulation of surplus income 累积收益盈余 :Q"]W!kCs  
acquired assets 既得资产 vY:A7yGW  
acquisition 收购；购置；取得 sZ7{_}B  
acquisition cost 购置成本 JT,8/o  
acquisition expenses 购置费用 o|(-0mWBQA  
acquisition of 100% interest 收购全部股权 r( :"BQ  
acquisition of control 取得控制权 4Rp2  
acquisition of fixed assets 购置固定资产 Tw);`&Ulo  
acquisition of shell “买壳” C4]vq+  
acquisition price 收购价 !ai, \  
act of God 天灾 u-yQP@^H  
acting partner 执事合伙人 "\U$aaF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Mo0+"`
   
active partner 积极参与的合伙人 n;y<!L7  
active trading 交投活跃 SX$v&L<  
actual circulation 实际流通 5L%A5C&|  
actual cost 实际成本 2VA\{M  
actual expenditure 实际开支；实际支出 s=#3f 3  
actual income 实际入息；实际收入；实际收益 fXEF]C  
actual market 现货市场 G(EiDo&  
actual price 现货价；实际价格 FhHcS >]:.  
actual profit 实际利润 0sL R5A  
actual quotation 实盘；实际价位；实际报价 MkF:1-=L  
actual year basis 按实际年度计算 O-
@*xwD  
actuals 实货 f)~urGazS  
actuarial investigation 精算调查 t[XxLG*  
actuarial principle 精算原则 rB~x]
5TH  
actuarial report 精算师报告 g,@0 ;uVq  
Actuarial Society of Hong Kong 香港精算学会 7kp$C?7K  
actuarial valuation 精算师估值 XL1v&'HLV  
actuary 精算师 49E<`f0  
ad referendum agreement 暂定协议；有待覆核的协定 Wf +j/RxTi  
ad valorem duty 从价税；按值征税 HE,# pj(D  
ad valorem duty system 从价税制 ,nD:W  
ad valorem fee 从价费 M8oI8\6[  
ad valorem tariff 从价关税 RU|{'zC\v  
additional allowance 额外免税额 gT22!  
additional amount for unexpired risk 未过期风险的额外款额  LkD$\i  
additional assessable profit 补加应评税利润 l}
A8  
additional assessment 补加评税 8A~5@  
additional commitment 额外承担 N=YRY
Uo  
additional commitment vote 额外承担拨款 |X,T>{V?y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2j+v \pjYC  
additional dependent parent allowance 供养父母额外免税额 DBI[OG9  
additional provision 额外拨款 |$`)d87,  
additional stamp duty 附加印花税 PMebn$(  
additional tax 补加税罚款；补加税款 ?kqo~twJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 NjIe2)}'  
adjudged bankrupt 被裁定破产 llXyM */  
adjudicated bankrupt 裁定破产人  >jD,%
yG  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _@3@_G E  
adjudication of bankruptcy 裁定破产；宣告破产 `L/kwVl  
adjudication of insolvency 裁定无力偿还债务 WLma)L`L  
adjusted actual 经调整的实数；调整后的实数 q90eB6G0g  
adjusted current assets 经调整的流动资产；调整后的流动资产 %6}S1fuA  
adjusted figure 经调整的数字；调整后的数额 gNY}`'~hr  
adjusted liabilities 经调整的负债；调整后的负债 wws)**]J8  
adjusted loss 经调整的亏损；调整后的亏损 na,j  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ]([:"j  
adjusted profit 经调整的利润；调整后的利润 HS =qK  
adjusted surplus 经调整的盈余额；调整后的盈余额 q{gt2OWqX  
adjusted value 经调整的价值；调整后的价值 F:"<4hiA"  
adjustment 调整；修订；理算〔保险〕 [#S}L(  
adjustment centre 调剂中心 q-P$ \":  
adjustment lag 调整过程的时间差距；调整时差 ![YLY&}s  
adjustment mechanism 调整机制 yJkERiJV  
adjustment of loss 亏损调整 6Lk<VpAa  
adjustment process 调整过程；调整程序 gDU~hv  
adjustment range 调整幅度 &^KmfT5C  
administered exchange rate 受管制汇率 (\}>+qS[