[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: A_TaXl(  
/}1|'?P  
A share Ａ股；甲类股份 B!mHO*g  
abatement of tax 减税；减扣免税额  j)/Vtf  
ABN AMRO Bank N.V. 荷兰银行 2D%2k  
above-the-line expenditure 线上项目支出；经常预算支出 Do(G;D`h+_  
above-the-line receipt 线上项目收入；经常预算收入 koT
3~FK  
ABSA Asia Limited 南非联合亚洲有限公司 g#i~^4-1  
absolute change 绝对数值变更 gE#|eiu  
absolute expenditure 实际开支 V06*qQ[  
absolute guideline figure 绝对准则数字 R'Ue>k  
absolute interest 绝对权益 xp1/@Pw?  
absolute order of discharge 绝对破产解除令 (^W}uDPCB  
absolute profit margin 绝对利润幅度 S$SCW<LuN  
absolute value 实值；绝对值 c9c]1XJ  
absolutely vested interest 绝对既得权益 XcNL\fl1  
absorbed cost 已吸收成本；已分摊成本 Mo@{1K/9  
absorption 吸收；分摊；合并  @N '_qu  
absorption rate 吸收率；摊配率；分摊率 \j!/l f)  
ACB Finance Limited 亚洲商业财务有限公司 ;q'-<O  
acceptable form of reciprocity 合理的互惠条件 eTjPztdJbx  
acceptable rate 适当利率；适当汇率 ~Q=;L>Qd  
acceptance agreement 承兑协议 I+Fy)=DO9  
acceptance for honour 参加承兑 UA'bE
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acceptor 承兑人；接受人；受票人 9+y&&;p  
acceptor for honour 参加承兑人 t8Pf~v  
accident insurance 意外保险 A'CD,R+gR  
Accident Insurance Association of Hong Kong 香港意外保险公会 _f2rz+  
accident insurance scheme 意外保险计划 F ~=kMQO  
accident year basis 意外年度基准 V^tD@N  
accommodation 通融；贷款 `=;}I@]zj)  
accommodation bill 通融票据；空头票据 (su7*$wV  
accommodation party 汇票代发人 V(kK2az  
account balance 帐户余额；帐户结余 ^}2!fRKAmo  
account book 帐簿 $MvKwQ/   
account collected in advance 预收款项 W\j'8^kI9  
account current book 往来帐簿 bCP2_h3*  
account of after-acquired property 事后取得的财产报告 M>=@Z*u/+  
account of defaulter 拖欠帐目 *[cCY!+Qy  
account payable 应付帐款 4w|t|?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [BdRx`  
account receivable 应收帐款 o.Ww.F  
account receivable report 应收帐款报表 *b~8`Opa`  
account statement 结单；帐单；会计财务报表 x]YzVJ=Y  
account title 帐户名称；会计科目 DCa[?|Y  
accountant's report 会计师报告 v8)wu=u  
Accountant's Report Rules 会计师报告规则 CSjd&G*ZB  
accounting and auditing procedure 会计与审计程序；会计与核数程序 N1Xg-u?ul#  
Accounting Arrangements 《会计安排》 $-^&AKc  
accounting basis 会计基础 9Znc|<  
accounting by Official Receiver 破产管理署署长呈交的帐目 - `ljKp  
Accounting Circular 《会计通告》 RCa1S^.  
accounting class 会计类别 Wk^{Tn/]  
accounting date 记帐日期；会计结算日期 'O 7
:=l  
accounting for money 款项核算 0X99D2c  
Accounting Officer 会计主任 7`~0j6FY  
accounting period 会计报告期；会计期 :BR_
%$  
accounting policy 会计政策；会计方针 Vxrj(knck,  
accounting practice 会计惯例 q/w5Dx|:  
accounting principle 会计准则 ,y"vf^BE.  
accounting record 会计记录 msw'n  
accounting report 会计报告 %npLgCF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?$)a[UnqX  
Accounting Society of China 中国会计学会 7Z+Fjy-B  
accounting statement 会计报表 VO1  
accounting system 会计制度；会计系统 N (\n$bpTt  
accounting transaction 会计事项；帐务交易 VQf^yq  
accounting treatment 会计处理 C:&Sk\   
accounting year 会计年度 Ax|'uvVAPT  
accretion 增值；添加 Q2oo\  
accrual 应计项目；应累算数目 m%eCTpYo  
accrual basis 应计制；权责发生制 {88|J'*L  
accrual basis accounting 应计制会计；权责发生制会计 GYy8kp84  
accrue 应累算；应计 5WHqD!7u  
accrued benefit 应累算利益 KiMlbF.~V  
accrued charges 应计费用 8S#&XS>o  
accrued cumulative preference share dividend 应累算的累积优先股股息 r]}6iF.  
accrued expenses 应累算费用 s`Z.H5V>\  
accrued interest payable 应付利息；应计未付利息 |,KsJ2hD  
accrued interest receivable 应收利息；应计未收利息 0 -M i q  
accrued right 累算权益 gs0
jwI  
accruing profit 应累算的利润 5KbPpKpd  
accumulated fiscal reserve 累积财政储备 f@9XSZ<.71  
accumulated profit 累积利润；滚存溢利 =MJRQV67  
accumulated reserve 累积储备 d|87;;X|u  
accumulation of surplus income 累积收益盈余 r 25VcY
  
acquired assets 既得资产 \N0wf-qa=  
acquisition 收购；购置；取得 |$\1E
+  
acquisition cost 购置成本 Mx0~^l
 
acquisition expenses 购置费用 w?3ww7yf`  
acquisition of 100% interest 收购全部股权 ~U7Bo(EJp  
acquisition of control 取得控制权 DdISJWc'`5  
acquisition of fixed assets 购置固定资产 Qhe<(<^J,  
acquisition of shell “买壳” Qru&lAYc<  
acquisition price 收购价 TSJeS`I  
act of God 天灾 X?ZLmP7|  
acting partner 执事合伙人 UZ<.R"aK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =>o !  
active partner 积极参与的合伙人 !:xE X~  
active trading 交投活跃 hb0)<^xu  
actual circulation 实际流通 d/+s-g p  
actual cost 实际成本 g"!cO^GkT  
actual expenditure 实际开支；实际支出 uDcs2^2l  
actual income 实际入息；实际收入；实际收益 Fw
KY;^`!d  
actual market 现货市场 IEM{?  
actual price 现货价；实际价格 F&CvqPI  
actual profit 实际利润 1bz^$2/k  
actual quotation 实盘；实际价位；实际报价 8)s0$6
4Ra  
actual year basis 按实际年度计算 : maBec)  
actuals 实货 g;q.vHvsc"  
actuarial investigation 精算调查 FP y}Wc*UA  
actuarial principle 精算原则 nT~Xc twF  
actuarial report 精算师报告 "Ar|i8^G3  
Actuarial Society of Hong Kong 香港精算学会 W}7U
h b  
actuarial valuation 精算师估值 ETX>wZ  
actuary 精算师 eMEKR5*-O  
ad referendum agreement 暂定协议；有待覆核的协定 '9qyf<MlY  
ad valorem duty 从价税；按值征税 >X[:(m'  
ad valorem duty system 从价税制 ze LI
Ow  
ad valorem fee 从价费 VqD_FS;E  
ad valorem tariff 从价关税 )_Hv9!U]e  
additional allowance 额外免税额 pP# _B  
additional amount for unexpired risk 未过期风险的额外款额 Dbx zqd  
additional assessable profit 补加应评税利润 R:'&>.AUw  
additional assessment 补加评税 5KTFf6Uq  
additional commitment 额外承担 t\2-7Ohj6  
additional commitment vote 额外承担拨款 W7.RA>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 AU}|o0Ur  
additional dependent parent allowance 供养父母额外免税额 ^G5fs'd  
additional provision 额外拨款 Zy)iNNtn  
additional stamp duty 附加印花税 3*{l^<`:gA  
additional tax 补加税罚款；补加税款 Jv%)UR.]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .4 w "3
>  
adjudged bankrupt 被裁定破产 7bGOE_r  
adjudicated bankrupt 裁定破产人 9J_vvq`%`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^%6f%]_  
adjudication of bankruptcy 裁定破产；宣告破产 ",5=LW& ,  
adjudication of insolvency 裁定无力偿还债务
SN7_^F  
adjusted actual 经调整的实数；调整后的实数 -J'k
ed  
adjusted current assets 经调整的流动资产；调整后的流动资产 5>H&0>
\  
adjusted figure 经调整的数字；调整后的数额 1n*"C!q  
adjusted liabilities 经调整的负债；调整后的负债 [%/B"wTt  
adjusted loss 经调整的亏损；调整后的亏损 KB^GC5L>  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 :YLYCVi|  
adjusted profit 经调整的利润；调整后的利润 wpNb/U  
adjusted surplus 经调整的盈余额；调整后的盈余额 8MU7|9 Q  
adjusted value 经调整的价值；调整后的价值 6/'X$
}X  
adjustment 调整；修订；理算〔保险〕 VY|UB7,C  
adjustment centre 调剂中心 u#V;  
adjustment lag 调整过程的时间差距；调整时差 ;_ 1Rk&o!  
adjustment mechanism 调整机制 ]|IeE!6  
adjustment of loss 亏损调整 /7a3*a  
adjustment process 调整过程；调整程序 i gnOF  
adjustment range 调整幅度 P=E10  
administered exchange rate 受管制汇率 2]x,joB