[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: T/ CI?sn  
*f~X wy"  
A share Ａ股；甲类股份 @L%9NqE`O  
abatement of tax 减税；减扣免税额 TqNEU<S/t  
ABN AMRO Bank N.V. 荷兰银行 XelY?Ph,,  
above-the-line expenditure 线上项目支出；经常预算支出 V8>%$O sw  
above-the-line receipt 线上项目收入；经常预算收入 >Au]S`  
ABSA Asia Limited 南非联合亚洲有限公司 A/W-'%+`  
absolute change 绝对数值变更 "HW~|M7>(  
absolute expenditure 实际开支 kb?QQ\e  
absolute guideline figure 绝对准则数字 Dg]ua5jk  
absolute interest 绝对权益 K1Tq7/N  
absolute order of discharge 绝对破产解除令 YF=@nR$_~j  
absolute profit margin 绝对利润幅度 oJK]oVX9i  
absolute value 实值；绝对值 H&6
5X  
absolutely vested interest 绝对既得权益 Ga-AhP  
absorbed cost 已吸收成本；已分摊成本 x.r~e)x=  
absorption 吸收；分摊；合并 im^G {3z  
absorption rate 吸收率；摊配率；分摊率 YMG{xGPtM  
ACB Finance Limited 亚洲商业财务有限公司 /vFw5KUu  
acceptable form of reciprocity 合理的互惠条件 ^5biD9>M  
acceptable rate 适当利率；适当汇率 8jxgSB",  
acceptance agreement 承兑协议 _pQ9q&i4  
acceptance for honour 参加承兑 m,3?*0BMp=  
acceptor 承兑人；接受人；受票人 06I'#:]  
acceptor for honour 参加承兑人 JBdZ ]  
accident insurance 意外保险 ;JpU4W2/  
Accident Insurance Association of Hong Kong 香港意外保险公会 "sz)~Q'W5  
accident insurance scheme 意外保险计划 M'D;2qo  
accident year basis 意外年度基准 h"KN)xi$  
accommodation 通融；贷款 >R/^|hnJ  
accommodation bill 通融票据；空头票据 >Qc0g(w  
accommodation party 汇票代发人 MpM-xz~  
account balance 帐户余额；帐户结余 ([s}bD.9  
account book 帐簿 E7+y W  
account collected in advance 预收款项 u>H^bCXI  
account current book 往来帐簿 }U'fPYYi8  
account of after-acquired property 事后取得的财产报告 h\KQ{-Bl  
account of defaulter 拖欠帐目 q>w@W:tZ  
account payable 应付帐款 (F_Wys=6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .:c^G[CQ^9  
account receivable 应收帐款 i/*&;  
account receivable report 应收帐款报表 Py6c=&*  
account statement 结单；帐单；会计财务报表 z6bTcs"7h  
account title 帐户名称；会计科目 5aw#!K=J'  
accountant's report 会计师报告 I ms?^`N  
Accountant's Report Rules 会计师报告规则 .x$+7$G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3A]Y=gfa  
Accounting Arrangements 《会计安排》 j& f-yc'i-  
accounting basis 会计基础 YMnG-'^Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 n.,\Z(l|0  
Accounting Circular 《会计通告》 <FmrYwt  
accounting class 会计类别 }:YS$'by  
accounting date 记帐日期；会计结算日期 M cE$=Vv  
accounting for money 款项核算 'OSZ'F3PV  
Accounting Officer 会计主任 noa?p&Y1m  
accounting period 会计报告期；会计期 Yd lXMddE  
accounting policy 会计政策；会计方针 DqrS5!C  
accounting practice 会计惯例 5)o-$1s A  
accounting principle 会计准则 It!% /Y5  
accounting record 会计记录 tR!eYt  
accounting report 会计报告 r#rQ3&Vn  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |~k=:sSz
{  
Accounting Society of China 中国会计学会 L.lmbxn  
accounting statement 会计报表 mgX0@#wFn  
accounting system 会计制度；会计系统 "ji4xy  
accounting transaction 会计事项；帐务交易 7Q} P}9n  
accounting treatment 会计处理 .Nr}V.?57  
accounting year 会计年度 Fs<kMT  
accretion 增值；添加 ' A= x  
accrual 应计项目；应累算数目 K 4I ?1  
accrual basis 应计制；权责发生制 iSo+6gu  
accrual basis accounting 应计制会计；权责发生制会计 !)ey~Suh  
accrue 应累算；应计 Nqp%Z7G  
accrued benefit 应累算利益 Fkj\U^G  
accrued charges 应计费用 9*RfOdnNe  
accrued cumulative preference share dividend 应累算的累积优先股股息 cC1nC76[  
accrued expenses 应累算费用 7*d}6\ %  
accrued interest payable 应付利息；应计未付利息 j"HB[N   
accrued interest receivable 应收利息；应计未收利息 {w}
PV5<  
accrued right 累算权益 F4>}mIA  
accruing profit 应累算的利润 Z <K[  
accumulated fiscal reserve 累积财政储备 `4}zB#3  
accumulated profit 累积利润；滚存溢利 w<&Nn`V  
accumulated reserve 累积储备 ]3xnq<
  
accumulation of surplus income 累积收益盈余 8 wQV^G  
acquired assets 既得资产 +Vt@~Z 4K  
acquisition 收购；购置；取得 `Z>4}<~+  
acquisition cost 购置成本 R*/%+  
acquisition expenses 购置费用 {%^q8l4j  
acquisition of 100% interest 收购全部股权 J %jfuj  
acquisition of control 取得控制权 YN9ug3O+  
acquisition of fixed assets 购置固定资产 .RH}/D  
acquisition of shell “买壳” -4Zf0r1u  
acquisition price 收购价 _;W}_p}q{  
act of God 天灾 c^}gJ  
acting partner 执事合伙人 6GMQgTY^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D$;mur'  
active partner 积极参与的合伙人 Xoml  
active trading 交投活跃 A5z`_b4f  
actual circulation 实际流通 _ mhP:O  
actual cost 实际成本 }&d]Uv/4  
actual expenditure 实际开支；实际支出 }E[S %W[  
actual income 实际入息；实际收入；实际收益 0!o&=Qh  
actual market 现货市场 7=u\D
 
actual price 现货价；实际价格 ~EW (2B{u  
actual profit 实际利润 0XSZ3dY&+  
actual quotation 实盘；实际价位；实际报价 @fRB0m"3  
actual year basis 按实际年度计算 \evK.i*KfA  
actuals 实货 (ScL  C  
actuarial investigation 精算调查 w
'~f Z*  
actuarial principle 精算原则 YMj z,N  
actuarial report 精算师报告 #JYv1F  
Actuarial Society of Hong Kong 香港精算学会 Tf
Q(f?  
actuarial valuation 精算师估值 v0jRoE#  
actuary 精算师 .T L0cfTo  
ad referendum agreement 暂定协议；有待覆核的协定 ]}i_NqW)  
ad valorem duty 从价税；按值征税 C]K@SN$   
ad valorem duty system 从价税制 IX']s;b  
ad valorem fee 从价费 ])'22sY  
ad valorem tariff 从价关税 Ra&HzK?  
additional allowance 额外免税额 |0ACapp!  
additional amount for unexpired risk 未过期风险的额外款额 us"S M\X#  
additional assessable profit 补加应评税利润 yDWzsA/X  
additional assessment 补加评税 NjMbQM4  
additional commitment 额外承担 `]#DdJ_|  
additional commitment vote 额外承担拨款 -@Mr!!t?N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fMlxtj+5   
additional dependent parent allowance 供养父母额外免税额 Z 3m5DK  
additional provision 额外拨款 \'&:6\-fw  
additional stamp duty 附加印花税 z^gf@r  
additional tax 补加税罚款；补加税款 HY~\e|o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 R}8!~Ma`|  
adjudged bankrupt 被裁定破产 /P<RYA~  
adjudicated bankrupt 裁定破产人 OvX z+C,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 79n,bb5  
adjudication of bankruptcy 裁定破产；宣告破产 ,jQkR^]j-  
adjudication of insolvency 裁定无力偿还债务 =&U JFu  
adjusted actual 经调整的实数；调整后的实数 `S2YBKz,1  
adjusted current assets 经调整的流动资产；调整后的流动资产 [~`; .7~  
adjusted figure 经调整的数字；调整后的数额 ba1zu|@w  
adjusted liabilities 经调整的负债；调整后的负债 vo-n9Bj  
adjusted loss 经调整的亏损；调整后的亏损 J~V`"uo  
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 i{I'+% ~R  
adjusted profit 经调整的利润；调整后的利润 AH;0=<n  
adjusted surplus 经调整的盈余额；调整后的盈余额 6{8qATLR  
adjusted value 经调整的价值；调整后的价值 |F-_Y R  
adjustment 调整；修订；理算〔保险〕 Bbz#$M!:  
adjustment centre 调剂中心 k]u0US9/  
adjustment lag 调整过程的时间差距；调整时差 dz5a! e [  
adjustment mechanism 调整机制 &1ASWllD  
adjustment of loss 亏损调整 oil s;*q  
adjustment process 调整过程；调整程序 ) 2wof(  
adjustment range 调整幅度 (^ZC8)0i(  
administered exchange rate 受管制汇率 QzT)PtX