[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: -IG@v0_w  
$[*<e~?  
A share Ａ股；甲类股份 kCU(Hi`Q  
abatement of tax 减税；减扣免税额 $+[ v17lF  
ABN AMRO Bank N.V. 荷兰银行 s\ YHT.O?  
above-the-line expenditure 线上项目支出；经常预算支出 iXuSFman  
above-the-line receipt 线上项目收入；经常预算收入  r(c8P6_  
ABSA Asia Limited 南非联合亚洲有限公司 lyyRyFfQ  
absolute change 绝对数值变更 WQYw@M~4Q!  
absolute expenditure 实际开支 agPTY{;  
absolute guideline figure 绝对准则数字 -f8iq[F5  
absolute interest 绝对权益
*#CUZJN\  
absolute order of discharge 绝对破产解除令 ,CQg6-[  
absolute profit margin 绝对利润幅度 i~EFRI@  
absolute value 实值；绝对值 +T]D\];D  
absolutely vested interest 绝对既得权益 2lRE+_qz  
absorbed cost 已吸收成本；已分摊成本  Z {*<Gx  
absorption 吸收；分摊；合并 ^1,VvLA+  
absorption rate 吸收率；摊配率；分摊率 #qdfr3  
ACB Finance Limited 亚洲商业财务有限公司 `-82u :"  
acceptable form of reciprocity 合理的互惠条件 IpI|G!Y,  
acceptable rate 适当利率；适当汇率 ]*vv=@"`e  
acceptance agreement 承兑协议 O3 ["5  
acceptance for honour 参加承兑 X< p KAO\  
acceptor 承兑人；接受人；受票人 ORo,.#<  
acceptor for honour 参加承兑人 5Ls ][l7  
accident insurance 意外保险 /}$D&KwYg  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ex}hk!  
accident insurance scheme 意外保险计划 p;9"0rj,z  
accident year basis 意外年度基准 5}"9)LT@@w  
accommodation 通融；贷款 y` 6!Vj l  
accommodation bill 通融票据；空头票据 C7T}:V](q  
accommodation party 汇票代发人 Fhk`qh'i  
account balance 帐户余额；帐户结余 5?1:RE(1  
account book 帐簿 :c`Gh< u  
account collected in advance 预收款项 RD0=\!w*5  
account current book 往来帐簿 k^*S3#"  
account of after-acquired property 事后取得的财产报告 ,FDRU  
account of defaulter 拖欠帐目 ])NQzgS  
account payable 应付帐款 0hM!#BU5K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 XMw*4j2E  
account receivable 应收帐款 K+@R [  
account receivable report 应收帐款报表 w>h\643  
account statement 结单；帐单；会计财务报表 x3Ze\N8w  
account title 帐户名称；会计科目 \d}>@@U&  
accountant's report 会计师报告 :"I!$_E'  
Accountant's Report Rules 会计师报告规则 .FpeVjR''  
accounting and auditing procedure 会计与审计程序；会计与核数程序 eNX!EN(^  
Accounting Arrangements 《会计安排》 E8]kd  
accounting basis 会计基础 nv/'C=+L  
accounting by Official Receiver 破产管理署署长呈交的帐目 8zzY;3^h;  
Accounting Circular 《会计通告》 Y2Y)|<FH  
accounting class 会计类别 ;30SnR/  
accounting date 记帐日期；会计结算日期 &*8_w-  
accounting for money 款项核算 g=]VQ;{  
Accounting Officer 会计主任 R-J^%4U`7  
accounting period 会计报告期；会计期
,IDCbJ  
accounting policy 会计政策；会计方针 ~X!Z+Vg  
accounting practice 会计惯例 6g&Ev'  
accounting principle 会计准则 +Un(VTD  
accounting record 会计记录 1j?+rs+o-  
accounting report 会计报告 Lvm"!!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *Sp_s_tS  
Accounting Society of China 中国会计学会 ME.a * v  
accounting statement 会计报表 Tqj:C8K{  
accounting system 会计制度；会计系统 bfXyuv  
accounting transaction 会计事项；帐务交易 1V:I}~\  
accounting treatment 会计处理 !N'HL-oT  
accounting year 会计年度 Bvsxn5z+:  
accretion 增值；添加 7oV$TAAf  
accrual 应计项目；应累算数目 iR]K!j2  
accrual basis 应计制；权责发生制 ;{89*e*)  
accrual basis accounting 应计制会计；权责发生制会计 liU8OXBl  
accrue 应累算；应计 _=-B%m  
accrued benefit 应累算利益 +FJ+,|i  
accrued charges 应计费用 \45F;f_r6  
accrued cumulative preference share dividend 应累算的累积优先股股息 7m:ZG  
accrued expenses 应累算费用 ?!HU$>  
accrued interest payable 应付利息；应计未付利息 c8Je&y8  
accrued interest receivable 应收利息；应计未收利息 @L?K
cGD  
accrued right 累算权益 XR|U6bf]  
accruing profit 应累算的利润 |wINb~trz  
accumulated fiscal reserve 累积财政储备 "Tz'j}< 9C  
accumulated profit 累积利润；滚存溢利 z}w7X6&e  
accumulated reserve 累积储备 vb`R+y@  
accumulation of surplus income 累积收益盈余 B;e (5y-  
acquired assets 既得资产 <NWq03:&  
acquisition 收购；购置；取得 o2~P vef  
acquisition cost 购置成本 ]p!) 8[<  
acquisition expenses 购置费用 @L$!hT
aP  
acquisition of 100% interest 收购全部股权 5.d[C/pRw  
acquisition of control 取得控制权 #f<3[BLx  
acquisition of fixed assets 购置固定资产 *}) W>  
acquisition of shell “买壳” Kv9Z.DY  
acquisition price 收购价 * o{7 a$V  
act of God 天灾 @2g <d  
acting partner 执事合伙人 .tcdqL-'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N@0cn q:"  
active partner 积极参与的合伙人 +}R#mco5K  
active trading 交投活跃 ,49Z/P  
actual circulation 实际流通 &EmG\vfE  
actual cost 实际成本 "S H=|5+  
actual expenditure 实际开支；实际支出 lF
l(Sww!\  
actual income 实际入息；实际收入；实际收益 =M=v; ,I-  
actual market 现货市场 V]NCFG  
actual price 现货价；实际价格 Z+=M_{`{  
actual profit 实际利润 -}3nIk<N   
actual quotation 实盘；实际价位；实际报价 Q_>W!)p Gz  
actual year basis 按实际年度计算 y*%uGG5  
actuals 实货 BU#3fPl  
actuarial investigation 精算调查 niqknqW<t  
actuarial principle 精算原则 ;SIWWuk  
actuarial report 精算师报告 J6Vx7  
Actuarial Society of Hong Kong 香港精算学会 T@A Qe[U'v  
actuarial valuation 精算师估值 X,{ 3_  
actuary 精算师 +z4E:v  
ad referendum agreement 暂定协议；有待覆核的协定 :V1j*)  
ad valorem duty 从价税；按值征税 S5V:HRj{?  
ad valorem duty system 从价税制 ocu,qL)W  
ad valorem fee 从价费 (x fN=Te,-  
ad valorem tariff 从价关税 $,P:B%]  
additional allowance 额外免税额 !2h ZtX  
additional amount for unexpired risk 未过期风险的额外款额 dIf y!B"  
additional assessable profit 补加应评税利润 v7n@CWnN  
additional assessment 补加评税 Ec2;?pvd%J  
additional commitment 额外承担 Xv3pKf-K  
additional commitment vote 额外承担拨款 .5uqc.i"f  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d6W\ \6V  
additional dependent parent allowance 供养父母额外免税额 T*n P-b  
additional provision 额外拨款 tuLNGU  
additional stamp duty 附加印花税 SA7(EJ95  
additional tax 补加税罚款；补加税款 \
W]gy_=D{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gB
~^dv {  
adjudged bankrupt 被裁定破产 0<O()NMv  
adjudicated bankrupt 裁定破产人 cPv(VjS1;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0(*L)s,5  
adjudication of bankruptcy 裁定破产；宣告破产 W.NZ%~|+e/  
adjudication of insolvency 裁定无力偿还债务 yM~bUmSg  
adjusted actual 经调整的实数；调整后的实数 UWidT+'Sa  
adjusted current assets 经调整的流动资产；调整后的流动资产 m7DKC,  
adjusted figure 经调整的数字；调整后的数额 #*:^\z_Jd  
adjusted liabilities 经调整的负债；调整后的负债 em'ADRxG+  
adjusted loss 经调整的亏损；调整后的亏损 Q;J( 5;  
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 M~N/er  
adjusted profit 经调整的利润；调整后的利润 J >5rkR@/  
adjusted surplus 经调整的盈余额；调整后的盈余额 X =%8*_  
adjusted value 经调整的价值；调整后的价值 4hODpIF  
adjustment 调整；修订；理算〔保险〕 g/
fpXO\  
adjustment centre 调剂中心 ] |nW  
adjustment lag 调整过程的时间差距；调整时差 1)MDnODJ  
adjustment mechanism 调整机制 ypyKRsx  
adjustment of loss 亏损调整 Fj(GyPFG  
adjustment process 调整过程；调整程序 9h?'zyX B  
adjustment range 调整幅度 "i\#L`TkzX  
administered exchange rate 受管制汇率 .p,VZ9