[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: 7TMDZ*  
'b?#4rq}  
A share Ａ股；甲类股份 *FI5z[8,  
abatement of tax 减税；减扣免税额 jpPdjQ  
ABN AMRO Bank N.V. 荷兰银行 %B*<BgJ;4F  
above-the-line expenditure 线上项目支出；经常预算支出 6&/ Ew4 e  
above-the-line receipt 线上项目收入；经常预算收入 "W3n BaG  
ABSA Asia Limited 南非联合亚洲有限公司 BXKlO(7  
absolute change 绝对数值变更 ?Oe_} jv;  
absolute expenditure 实际开支 bahc{ZC2  
absolute guideline figure 绝对准则数字 oX=*MEfX  
absolute interest 绝对权益 P22y5z~  
absolute order of discharge 绝对破产解除令 cP$wI;P  
absolute profit margin 绝对利润幅度 wh7i G8jCz  
absolute value 实值；绝对值 dvrvpDoE.  
absolutely vested interest 绝对既得权益 n9mM5H47  
absorbed cost 已吸收成本；已分摊成本 E#&c]9QM75  
absorption 吸收；分摊；合并 \_-kOS
 
absorption rate 吸收率；摊配率；分摊率 3.GdKP.%  
ACB Finance Limited 亚洲商业财务有限公司 tDuUAI 54  
acceptable form of reciprocity 合理的互惠条件 -E,{r[Sp  
acceptable rate 适当利率；适当汇率 g9grfN  
acceptance agreement 承兑协议 tXb7~aO  
acceptance for honour 参加承兑 jN5} 2 p*  
acceptor 承兑人；接受人；受票人 :"y7Weh  
acceptor for honour 参加承兑人 3f7t%  
accident insurance 意外保险 !)l%EJngL  
Accident Insurance Association of Hong Kong 香港意外保险公会 eKU@>5  
accident insurance scheme 意外保险计划 v3VLvh2)n  
accident year basis 意外年度基准 Pv/%s) &y&  
accommodation 通融；贷款 s$+: F$Y0  
accommodation bill 通融票据；空头票据 y:^>
(l#;  
accommodation party 汇票代发人 zd*W5~xKg  
account balance 帐户余额；帐户结余 "\R@lUx.Y  
account book 帐簿 *BP\6"X  
account collected in advance 预收款项 dmTW]P2  
account current book 往来帐簿 k8t Na@H  
account of after-acquired property 事后取得的财产报告 [/#k $-  
account of defaulter 拖欠帐目 ? A^3.`  
account payable 应付帐款 >8Yrmq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~[ ks|  
account receivable 应收帐款 I,`D &  
account receivable report 应收帐款报表 Ej{eq^n  
account statement 结单；帐单；会计财务报表 LYxlo<f  
account title 帐户名称；会计科目 .k!k-QO5La  
accountant's report 会计师报告 HnKF# <  
Accountant's Report Rules 会计师报告规则 a_}BTkfHa  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \I o?ul}za  
Accounting Arrangements 《会计安排》 #k|g9`  
accounting basis 会计基础 fSQ3 :o  
accounting by Official Receiver 破产管理署署长呈交的帐目 51FK~5  
Accounting Circular 《会计通告》 dBD4ogo1  
accounting class 会计类别 [(.T%kJ  
accounting date 记帐日期；会计结算日期 LBiv]3  
accounting for money 款项核算 Nf?, _Rl  
Accounting Officer 会计主任 XQg%*Rw+t  
accounting period 会计报告期；会计期 88+\mX;A#  
accounting policy 会计政策；会计方针 g`f6gxc  
accounting practice 会计惯例 ^VLUZ  
accounting principle 会计准则 w|UKMbRMU]  
accounting record 会计记录 0z<]\a4  
accounting report 会计报告 { P\8g8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I!i#=  
Accounting Society of China 中国会计学会 tV}ajs  
accounting statement 会计报表 (qc!-Isd~[  
accounting system 会计制度；会计系统 ePcI^}{  
accounting transaction 会计事项；帐务交易 Xy(SzJ%  
accounting treatment 会计处理 S|5lx7  
accounting year 会计年度 aK=3`q  
accretion 增值；添加 =D"63fP1  
accrual 应计项目；应累算数目 V/wc[p ~  
accrual basis 应计制；权责发生制 @ 6VH%  
accrual basis accounting 应计制会计；权责发生制会计 d}B_ll#j-  
accrue 应累算；应计 )GT?Wd  
accrued benefit 应累算利益 #*aGzF  
accrued charges 应计费用 $}"Wta  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~[/c'3+4qn  
accrued expenses 应累算费用 5]n<%bP\  
accrued interest payable 应付利息；应计未付利息 t- gNG!B  
accrued interest receivable 应收利息；应计未收利息 %JH_Nw.P  
accrued right 累算权益 kG7,1teMk  
accruing profit 应累算的利润 Appz1q  
accumulated fiscal reserve 累积财政储备 >b"z`{tE  
accumulated profit 累积利润；滚存溢利 E1 gTrMo  
accumulated reserve 累积储备 M[3w EX^  
accumulation of surplus income 累积收益盈余 r D!.N   
acquired assets 既得资产 XTXo xZ#w  
acquisition 收购；购置；取得 Y
M/3VD  
acquisition cost 购置成本 4a50w:Jy]  
acquisition expenses 购置费用 rZCAj  
acquisition of 100% interest 收购全部股权 WuQ<AS=
 
acquisition of control 取得控制权 3 BhA.o  
acquisition of fixed assets 购置固定资产 E#F9<=mA)  
acquisition of shell “买壳” o0+BQ&A)s*  
acquisition price 收购价 Y\9*e5?`I3  
act of God 天灾 JhXN8Bq33  
acting partner 执事合伙人 +T-zf@j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +jZg%$Q!#  
active partner 积极参与的合伙人 w\;9&;;  
active trading 交投活跃 7a_n\]t465  
actual circulation 实际流通 !U~#H_  
actual cost 实际成本 v2X0Px_  
actual expenditure 实际开支；实际支出 >xMhA`
l  
actual income 实际入息；实际收入；实际收益 ]f @LhC1x  
actual market 现货市场 F?AfB[PM  
actual price 现货价；实际价格 teNQUIe-  
actual profit 实际利润 K[yJu 4  
actual quotation 实盘；实际价位；实际报价 7tO$'q*h  
actual year basis 按实际年度计算 4O"kOEkKT>  
actuals 实货 \
#c+vfq  
actuarial investigation 精算调查 W%ZU& YBc  
actuarial principle 精算原则 ^dKaa  
actuarial report 精算师报告 %1+~(1P  
Actuarial Society of Hong Kong 香港精算学会 GYmBxX87  
actuarial valuation 精算师估值 wgP3&4cSUc  
actuary 精算师 QN8Hz/}\  
ad referendum agreement 暂定协议；有待覆核的协定 c'TLD!^hB  
ad valorem duty 从价税；按值征税 ~vZzKRVS  
ad valorem duty system 从价税制 f]65iE?x  
ad valorem fee 从价费 /;m!>{({)  
ad valorem tariff 从价关税 ;m:GU p^[  
additional allowance 额外免税额 g;Q^
_4@  
additional amount for unexpired risk 未过期风险的额外款额 _llaH  
additional assessable profit 补加应评税利润 RKb3=}
*C  
additional assessment 补加评税 {+mkXp])R  
additional commitment 额外承担 &{{f|o=u.  
additional commitment vote 额外承担拨款 A;HKR4p;8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c)YGwkY,,  
additional dependent parent allowance 供养父母额外免税额 o5@P>\u>  
additional provision 额外拨款 KKJ[  
additional stamp duty 附加印花税 aT1W]i  
additional tax 补加税罚款；补加税款 zd]L9 _  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z`KXXlJ^i  
adjudged bankrupt 被裁定破产 #{cpG2Rs  
adjudicated bankrupt 裁定破产人 b<cM[GaV~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )L("t  
adjudication of bankruptcy 裁定破产；宣告破产 ~7lvY+k)<  
adjudication of insolvency 裁定无力偿还债务 5F?g6?j{  
adjusted actual 经调整的实数；调整后的实数 fT~<C {  
adjusted current assets 经调整的流动资产；调整后的流动资产 'MlC 1HEp  
adjusted figure 经调整的数字；调整后的数额 ~i#xjD5  
adjusted liabilities 经调整的负债；调整后的负债 ^K[tO54  
adjusted loss 经调整的亏损；调整后的亏损 H pfI  
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 +Z0E?,Oz  
adjusted profit 经调整的利润；调整后的利润 2 ~'quA  
adjusted surplus 经调整的盈余额；调整后的盈余额 Nn\\}R  
adjusted value 经调整的价值；调整后的价值 p{PYUW"?^  
adjustment 调整；修订；理算〔保险〕 'J2P3t  
adjustment centre 调剂中心 Gnq~1p5^  
adjustment lag 调整过程的时间差距；调整时差 `W S  
adjustment mechanism 调整机制 Ot<!
YM  
adjustment of loss 亏损调整 NistW+{<  
adjustment process 调整过程；调整程序 z:7F5!Z  
adjustment range 调整幅度 }#^F'%zf  
administered exchange rate 受管制汇率 f|E'eFrFk