[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: %_!YonRY|X  
VSCOuNSc  
A share Ａ股；甲类股份 ]N^a/&}*  
abatement of tax 减税；减扣免税额 nxP>IfSA  
ABN AMRO Bank N.V. 荷兰银行 "Fu*F/KW  
above-the-line expenditure 线上项目支出；经常预算支出 gD0 FRKn  
above-the-line receipt 线上项目收入；经常预算收入 DDT)l+:XP  
ABSA Asia Limited 南非联合亚洲有限公司 %11&8Fp1s  
absolute change 绝对数值变更 jd|? aK;(  
absolute expenditure 实际开支 AAE8j.  
absolute guideline figure 绝对准则数字 5uuZt0V\  
absolute interest 绝对权益 wPYz& &W  
absolute order of discharge 绝对破产解除令 (8u.Xbdh  
absolute profit margin 绝对利润幅度 V_?5cwZ  
absolute value 实值；绝对值 PYYOC"$  
absolutely vested interest 绝对既得权益 ,25Qhz]  
absorbed cost 已吸收成本；已分摊成本 (7G5y7wI"  
absorption 吸收；分摊；合并 gf^"sfNk  
absorption rate 吸收率；摊配率；分摊率 +^ n\?!  
ACB Finance Limited 亚洲商业财务有限公司 `g&<7~\=A  
acceptable form of reciprocity 合理的互惠条件 o })k@-oL  
acceptable rate 适当利率；适当汇率 VQO6!ToKY  
acceptance agreement 承兑协议 E-_FxBw  
acceptance for honour 参加承兑 b/='M`D}#G  
acceptor 承兑人；接受人；受票人 ]?p&sI4  
acceptor for honour 参加承兑人 7yLO<o?9w  
accident insurance 意外保险 "MD  
Accident Insurance Association of Hong Kong 香港意外保险公会 hmv"|1Sa!~  
accident insurance scheme 意外保险计划 ixZ w;+h  
accident year basis 意外年度基准  ;#G)([  
accommodation 通融；贷款 00 Qn1  
accommodation bill 通融票据；空头票据 ~{hcJ:bI  
accommodation party 汇票代发人 GtRc7,  
account balance 帐户余额；帐户结余 <o8j+G)K#  
account book 帐簿 GU\ }}j]  
account collected in advance 预收款项 ,rT62w*e  
account current book 往来帐簿 l(D
kmt>^  
account of after-acquired property 事后取得的财产报告 6vySOVMj  
account of defaulter 拖欠帐目 <\<[J0  
account payable 应付帐款 2`qO'V3Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 P MzPe"3M  
account receivable 应收帐款 _Gv[ D  
account receivable report 应收帐款报表 7yGc@kJ?  
account statement 结单；帐单；会计财务报表 N6Mo|  
account title 帐户名称；会计科目 ,"~#s
(  
accountant's report 会计师报告 &L[7jA'[J  
Accountant's Report Rules 会计师报告规则 E?1"&D m  
accounting and auditing procedure 会计与审计程序；会计与核数程序 IKx]?0sS  
Accounting Arrangements 《会计安排》 X#KC<BXw,  
accounting basis 会计基础 j3`#v3  
accounting by Official Receiver 破产管理署署长呈交的帐目 .'QE o  
Accounting Circular 《会计通告》 !iBe/yb  
accounting class 会计类别 D7.|UG?G  
accounting date 记帐日期；会计结算日期 Y;yt m #=  
accounting for money 款项核算 ,2\?kPoc8  
Accounting Officer 会计主任
t .*z)N  
accounting period 会计报告期；会计期 +.gM"JV  
accounting policy 会计政策；会计方针 <WN?  
accounting practice 会计惯例 gPs%v`y)*D  
accounting principle 会计准则 qP6YnJWl  
accounting record 会计记录 -F.A1{l[.  
accounting report 会计报告 R4+Gmx 1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ag Za+a  
Accounting Society of China 中国会计学会 d7 )&Z:   
accounting statement 会计报表 YY~BNQn6d  
accounting system 会计制度；会计系统 34ij5bko_)  
accounting transaction 会计事项；帐务交易 DK8eFyG^2  
accounting treatment 会计处理 o RT<h  
accounting year 会计年度 W`HO Q  
accretion 增值；添加 fx&b*OC  
accrual 应计项目；应累算数目 i7g+8zd8d  
accrual basis 应计制；权责发生制 y{CyjYpz^  
accrual basis accounting 应计制会计；权责发生制会计 DU9A3Z  
accrue 应累算；应计 h/u>F$}c  
accrued benefit 应累算利益 Q>qx? g  
accrued charges 应计费用 ?;1^8 c0  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^fVLM>p<;  
accrued expenses 应累算费用 &?\ 'Z~B4  
accrued interest payable 应付利息；应计未付利息 ~Q7)6%  
accrued interest receivable 应收利息；应计未收利息 !vNZ-}  
accrued right 累算权益 @]$qJFXx  
accruing profit 应累算的利润 NHKIZx8sR  
accumulated fiscal reserve 累积财政储备 5fpBzn$  
accumulated profit 累积利润；滚存溢利 ^+Ho#]  
accumulated reserve 累积储备 Ul@Jg    
accumulation of surplus income 累积收益盈余 a%f?OsY  
acquired assets 既得资产 V\k?$}  
acquisition 收购；购置；取得 e_3KNQ`kA  
acquisition cost 购置成本 ub^v,S8O  
acquisition expenses 购置费用 =/xTUI4  
acquisition of 100% interest 收购全部股权 !FwR7`i  
acquisition of control 取得控制权 XEd|<+P1  
acquisition of fixed assets 购置固定资产 .{6?%lt  
acquisition of shell “买壳” 2p3e p,  
acquisition price 收购价 B{IYVviiP  
act of God 天灾 m Iu-  
acting partner 执事合伙人 4 qdLH^dX  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P$4h_dw  
active partner 积极参与的合伙人 Wl3jbupu _  
active trading 交投活跃 56!>}!
8!  
actual circulation 实际流通 iO^z7Y7  
actual cost 实际成本 V&)lS Qw  
actual expenditure 实际开支；实际支出 yP:/F|E$  
actual income 实际入息；实际收入；实际收益 Efo,5  
actual market 现货市场 V,>_L  
actual price 现货价；实际价格 2q2;Uo`"S.  
actual profit 实际利润 Q8:`;W  
actual quotation 实盘；实际价位；实际报价 z0ULB?*"  
actual year basis 按实际年度计算 CV<@Rg oa  
actuals 实货 ]
KX _a1e  
actuarial investigation 精算调查 "]BefvE  
actuarial principle 精算原则 ,BuN]9#  
actuarial report 精算师报告 Wj N0KA  
Actuarial Society of Hong Kong 香港精算学会 5fGUJ[F=  
actuarial valuation 精算师估值 pPztUz/.  
actuary 精算师 }Ip"j]h  
ad referendum agreement 暂定协议；有待覆核的协定 .BLF7> M1  
ad valorem duty 从价税；按值征税 \L14rQ t  
ad valorem duty system 从价税制 QInow2/u  
ad valorem fee 从价费 '8g/^Y@  
ad valorem tariff 从价关税 m#[tY>Q[b  
additional allowance 额外免税额 dt NHj/\  
additional amount for unexpired risk 未过期风险的额外款额 G$\2@RT9[  
additional assessable profit 补加应评税利润 5gpqN)|)[  
additional assessment 补加评税 %\=oy=f  
additional commitment 额外承担 %,9iY&;U"  
additional commitment vote 额外承担拨款 pa0'\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #A|~s;s>N  
additional dependent parent allowance 供养父母额外免税额 ,Mwyk1:xix  
additional provision 额外拨款 ,}&E=5MF\  
additional stamp duty 附加印花税 U].u) g$  
additional tax 补加税罚款；补加税款 g*9jPwdG  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x~."P*5  
adjudged bankrupt 被裁定破产 8.ek_r  
adjudicated bankrupt 裁定破产人
[ e4)"A"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =2%EIZ0oW  
adjudication of bankruptcy 裁定破产；宣告破产 H !dUQ  
adjudication of insolvency 裁定无力偿还债务 y%T5"p$,  
adjusted actual 经调整的实数；调整后的实数 am
I$0  
adjusted current assets 经调整的流动资产；调整后的流动资产 V'h O  
adjusted figure 经调整的数字；调整后的数额 v2<roG6.V  
adjusted liabilities 经调整的负债；调整后的负债 l'~]8Wo 1  
adjusted loss 经调整的亏损；调整后的亏损 cK.T=7T  
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 *"E?n>b  
adjusted profit 经调整的利润；调整后的利润 @Kri)U i
 
adjusted surplus 经调整的盈余额；调整后的盈余额 7pNTCZ Y|  
adjusted value 经调整的价值；调整后的价值 qL^ }t_>  
adjustment 调整；修订；理算〔保险〕 ]y6`9p  
adjustment centre 调剂中心 ZyqTtA!A  
adjustment lag 调整过程的时间差距；调整时差 x>Ah4ad  
adjustment mechanism 调整机制 t` {^gt  
adjustment of loss 亏损调整 J.x>*3<l  
adjustment process 调整过程；调整程序 SEY  
adjustment range 调整幅度 nLq7J:  
administered exchange rate 受管制汇率 ~Z5?\a2Ld