[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: ;S$  
cJ@fJ|  
A share Ａ股；甲类股份 =uNc\a
(  
abatement of tax 减税；减扣免税额 5pDE!6gQ   
ABN AMRO Bank N.V. 荷兰银行 +l/kH9m  
above-the-line expenditure 线上项目支出；经常预算支出 <YEKbnw$o  
above-the-line receipt 线上项目收入；经常预算收入 hCF_pt+  
ABSA Asia Limited 南非联合亚洲有限公司 KnA BFH  
absolute change 绝对数值变更 5lP8#O?=  
absolute expenditure 实际开支 IDw`k[k  
absolute guideline figure 绝对准则数字 `v)'(R7){  
absolute interest 绝对权益 Rx"+i0  
absolute order of discharge 绝对破产解除令 eN </H.bm]  
absolute profit margin 绝对利润幅度 C9MK3vtD.  
absolute value 实值；绝对值 )4s7,R  
absolutely vested interest 绝对既得权益 NF4(+E9g  
absorbed cost 已吸收成本；已分摊成本 mLkp*?sfC  
absorption 吸收；分摊；合并 QGV#AID3XW  
absorption rate 吸收率；摊配率；分摊率 He4HIZ  
ACB Finance Limited 亚洲商业财务有限公司 )m8Gbkj<  
acceptable form of reciprocity 合理的互惠条件 3fp aTue|x  
acceptable rate 适当利率；适当汇率 _z%~m2SP  
acceptance agreement 承兑协议 517wduj  
acceptance for honour 参加承兑 4gev^/ ^^  
acceptor 承兑人；接受人；受票人 a?GXVQ  
acceptor for honour 参加承兑人 66 R=  
accident insurance 意外保险 V_m!<sr(  
Accident Insurance Association of Hong Kong 香港意外保险公会 dMsS OP0E  
accident insurance scheme 意外保险计划 iHc(e(CB<  
accident year basis 意外年度基准 ):Z#!O<  
accommodation 通融；贷款 v?6*n>R  
accommodation bill 通融票据；空头票据 j7a}<\  
accommodation party 汇票代发人  "$J5cco  
account balance 帐户余额；帐户结余 |.yS~XFJS  
account book 帐簿 X[$|I9  
account collected in advance 预收款项 i%<NKE;v7m  
account current book 往来帐簿 YIZu{  
account of after-acquired property 事后取得的财产报告 z^T;d^OJc  
account of defaulter 拖欠帐目 cfv:Ld m  
account payable 应付帐款 mS;WNlm\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 b&4JHyleF  
account receivable 应收帐款 Bfo#N31F}  
account receivable report 应收帐款报表 +$VDV4l  
account statement 结单；帐单；会计财务报表 Akc |E!V  
account title 帐户名称；会计科目 V6_":L"!  
accountant's report 会计师报告 1i.3P$F  
Accountant's Report Rules 会计师报告规则 3dbaCusT$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0g=vMLi  
Accounting Arrangements 《会计安排》 SDSP 4W5  
accounting basis 会计基础 .{?;#Cdn  
accounting by Official Receiver 破产管理署署长呈交的帐目 `EvO^L  
Accounting Circular 《会计通告》 =L1%gQJJ&  
accounting class 会计类别 toPFkc6`  
accounting date 记帐日期；会计结算日期 2^Im~p~ByE  
accounting for money 款项核算 [4YRyx&:++  
Accounting Officer 会计主任 ,?qJAV~>  
accounting period 会计报告期；会计期 _7';1 D  
accounting policy 会计政策；会计方针 T|h!06   
accounting practice 会计惯例 ujBm"p_|  
accounting principle 会计准则 AX6:*aZB  
accounting record 会计记录 X@Zt4)2#  
accounting report 会计报告 d_&pxy? >  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >Je$WE3  
Accounting Society of China 中国会计学会 Y?0x/2<  
accounting statement 会计报表 |T"j7  
accounting system 会计制度；会计系统 sGNHA(;  
accounting transaction 会计事项；帐务交易 =N\$$3m?  
accounting treatment 会计处理 VyYrL]OrA  
accounting year 会计年度 CH!\uK22  
accretion 增值；添加 -$=RQH$9  
accrual 应计项目；应累算数目 {E)tzBI;^  
accrual basis 应计制；权责发生制 _7;G$\^&.  
accrual basis accounting 应计制会计；权责发生制会计 a;U)#*(5|v  
accrue 应累算；应计 dxZn| Y  
accrued benefit 应累算利益 =MM+(mD  
accrued charges 应计费用 0LzS #J+  
accrued cumulative preference share dividend 应累算的累积优先股股息 y,1U]1TP  
accrued expenses 应累算费用 XUR#|  
accrued interest payable 应付利息；应计未付利息 NM),2%<  
accrued interest receivable 应收利息；应计未收利息 ,\3Cq2h  
accrued right 累算权益 G)b:UJa"  
accruing profit 应累算的利润 -"2 t^Q  
accumulated fiscal reserve 累积财政储备 aL;zN%Tw  
accumulated profit 累积利润；滚存溢利 + `'wY?  
accumulated reserve 累积储备 )g $T%  
accumulation of surplus income 累积收益盈余 8dt=@pwx&  
acquired assets 既得资产 e?07o!7[;  
acquisition 收购；购置；取得 QZ7W:%r(4  
acquisition cost 购置成本
]c'EJu  
acquisition expenses 购置费用 IQ~Anp^R  
acquisition of 100% interest 收购全部股权 0;=]MEk?  
acquisition of control 取得控制权 sRcS-Yw[S  
acquisition of fixed assets 购置固定资产 ?*kB>U9e  
acquisition of shell “买壳” Ygg(qB1q  
acquisition price 收购价 ouoIbA9X  
act of God 天灾 "W4|}plnu  
acting partner 执事合伙人 BonjK#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 UL&> ]aQ  
active partner 积极参与的合伙人 F2Ny=H&G  
active trading 交投活跃 [4B(rra  
actual circulation 实际流通 iGj
,B =35  
actual cost 实际成本 Kc1w[EQ  
actual expenditure 实际开支；实际支出 9PO5GYU  
actual income 实际入息；实际收入；实际收益 <~v4BiQ3l^  
actual market 现货市场 (=gqqOOl~  
actual price 现货价；实际价格 o@j!JI&  
actual profit 实际利润 7o Uo[  
actual quotation 实盘；实际价位；实际报价 F/tRyq`D  
actual year basis 按实际年度计算 V8o, e  
actuals 实货 4
z~;4  
actuarial investigation 精算调查 ).u>%4=6  
actuarial principle 精算原则 k`[>Bk%b  
actuarial report 精算师报告 ;BWWafZ  
Actuarial Society of Hong Kong 香港精算学会 +@8, uL  
actuarial valuation 精算师估值 Q($@{[lT  
actuary 精算师 TI"Ki$jC  
ad referendum agreement 暂定协议；有待覆核的协定 LSXsq}  
ad valorem duty 从价税；按值征税 vKdS1Dn1  
ad valorem duty system 从价税制 &n83 >Q  
ad valorem fee 从价费 Y}yh6r;i  
ad valorem tariff 从价关税 [- e$4^+9  
additional allowance 额外免税额 ev/)#i#s{  
additional amount for unexpired risk 未过期风险的额外款额 fffWvf  
additional assessable profit 补加应评税利润 e9S*^2;  
additional assessment 补加评税 U%VFr#  
additional commitment 额外承担 [6.<#_~{  
additional commitment vote 额外承担拨款 ;r]! qv:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r
<P?F  
additional dependent parent allowance 供养父母额外免税额 K@osD7-  
additional provision 额外拨款 -(%Xq{  
additional stamp duty 附加印花税 PT&qys2k  
additional tax 补加税罚款；补加税款 "8(8]GgYx  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 n36@&q+B&  
adjudged bankrupt 被裁定破产 ?G&J_L=@Y  
adjudicated bankrupt 裁定破产人 mc,HliiJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 qla=LS\-A+  
adjudication of bankruptcy 裁定破产；宣告破产 #q&Nd2y  
adjudication of insolvency 裁定无力偿还债务 es+ZPX>Y  
adjusted actual 经调整的实数；调整后的实数 <FZ*'F*M  
adjusted current assets 经调整的流动资产；调整后的流动资产 i#4E*B_-  
adjusted figure 经调整的数字；调整后的数额 YVz,P_\(m  
adjusted liabilities 经调整的负债；调整后的负债 P$clSJ
W  
adjusted loss 经调整的亏损；调整后的亏损 f|s,%AU"i  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 >k/ rJ[Sc  
adjusted profit 经调整的利润；调整后的利润 cauKG@:2F  
adjusted surplus 经调整的盈余额；调整后的盈余额 +f_3JL$  
adjusted value 经调整的价值；调整后的价值 0.(7R,-  
adjustment 调整；修订；理算〔保险〕 P{2ED1T\  
adjustment centre 调剂中心 ]`h@[fYge  
adjustment lag 调整过程的时间差距；调整时差 U}<zn+SI#V  
adjustment mechanism 调整机制 n4+^f~Y  
adjustment of loss 亏损调整 oVfRp.a  
adjustment process 调整过程；调整程序 !g~u'r'1  
adjustment range 调整幅度 "oR%0pU*  
administered exchange rate 受管制汇率 oMq:4W,