[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: Cu!4ha.e`  
Gk!v-h9cq  
A share Ａ股；甲类股份 'W$qi@f_s  
abatement of tax 减税；减扣免税额 S
-v9z:M3  
ABN AMRO Bank N.V. 荷兰银行 ]H.+=V;1  
above-the-line expenditure 线上项目支出；经常预算支出 !4 6^}3  
above-the-line receipt 线上项目收入；经常预算收入 jP+4'O!s[  
ABSA Asia Limited 南非联合亚洲有限公司 :S,#*rPKBK  
absolute change 绝对数值变更 dAg a(<K  
absolute expenditure 实际开支 IMVoNKW-  
absolute guideline figure 绝对准则数字 J :,  
absolute interest 绝对权益 b
cOX/  
absolute order of discharge 绝对破产解除令 +L_.XToq-  
absolute profit margin 绝对利润幅度 n+xM))  
absolute value 实值；绝对值 pKp#4Js  
absolutely vested interest 绝对既得权益 !lHsJ)t  
absorbed cost 已吸收成本；已分摊成本 {5*+  
absorption 吸收；分摊；合并 W[YcYa_tQ  
absorption rate 吸收率；摊配率；分摊率 |QHWX^pO  
ACB Finance Limited 亚洲商业财务有限公司 %d*}:295  
acceptable form of reciprocity 合理的互惠条件 '"I"D9;9  
acceptable rate 适当利率；适当汇率 I\4I,ds  
acceptance agreement 承兑协议 &\1Dy}:  
acceptance for honour 参加承兑 GZO,]%z  
acceptor 承兑人；接受人；受票人 6Q\n<&,{  
acceptor for honour 参加承兑人 hI/p9 `w  
accident insurance 意外保险 !hJ%{.  
Accident Insurance Association of Hong Kong 香港意外保险公会 m.lNKIknQ  
accident insurance scheme 意外保险计划 { qj>  
accident year basis 意外年度基准 H#6J7\xcS  
accommodation 通融；贷款 FS H6C2  
accommodation bill 通融票据；空头票据 J|3CG;+  
accommodation party 汇票代发人 {!x-kF
_  
account balance 帐户余额；帐户结余 >O~xu^N?  
account book 帐簿 `.><$F  
account collected in advance 预收款项 W/J3sAYv  
account current book 往来帐簿 .k[Ptx>  
account of after-acquired property 事后取得的财产报告 @ '<lD*W  
account of defaulter 拖欠帐目  ^gv)[  
account payable 应付帐款 vn|X,1o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'zRd?Z>%  
account receivable 应收帐款 qf ]ax!bK  
account receivable report 应收帐款报表 ;r8,Wx@f1C  
account statement 结单；帐单；会计财务报表 GT'%HmQI  
account title 帐户名称；会计科目 d{DlW |_  
accountant's report 会计师报告 [;};qQ-C2  
Accountant's Report Rules 会计师报告规则 [D/q%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y<B "  
Accounting Arrangements 《会计安排》 y5l4H8{h}  
accounting basis 会计基础 3{,Mpb@  
accounting by Official Receiver 破产管理署署长呈交的帐目 Qza[~6  
Accounting Circular 《会计通告》 hj9bMj  
accounting class 会计类别 hu6)GOZbv  
accounting date 记帐日期；会计结算日期 G.cs-f  
accounting for money 款项核算 0
z\=uQ0  
Accounting Officer 会计主任 HaLEQ73  
accounting period 会计报告期；会计期 nEs l  
accounting policy 会计政策；会计方针 #bf^Pq'8  
accounting practice 会计惯例 M*@MkN*u&  
accounting principle 会计准则 +)ro EJ_  
accounting record 会计记录 5MiWM2"X\  
accounting report 会计报告 -@AGQ+e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 drF "kTD"7  
Accounting Society of China 中国会计学会 a#KxjVM  
accounting statement 会计报表 ?p\'S w:  
accounting system 会计制度；会计系统 C%G-Ye|@  
accounting transaction 会计事项；帐务交易 <o p !dS  
accounting treatment 会计处理 !L>
'g  
accounting year 会计年度 l*pCG`@J#  
accretion 增值；添加 2R.YHj  
accrual 应计项目；应累算数目 Z;lE-`Z*(F  
accrual basis 应计制；权责发生制 aiUn bP  
accrual basis accounting 应计制会计；权责发生制会计 A:k`Ykr[  
accrue 应累算；应计 YIjBKh  
accrued benefit 应累算利益 d0|Q1R+3  
accrued charges 应计费用 [gD02a:u  
accrued cumulative preference share dividend 应累算的累积优先股股息 0(0Ep(Vj  
accrued expenses 应累算费用 uy7)9w  
accrued interest payable 应付利息；应计未付利息 vzy/R
q  
accrued interest receivable 应收利息；应计未收利息 XIf,#9  
accrued right 累算权益 gM_Z/$  
accruing profit 应累算的利润 IzkZ^;(N  
accumulated fiscal reserve 累积财政储备 _es>G'S  
accumulated profit 累积利润；滚存溢利 +U@P+;  
accumulated reserve 累积储备 $eI[3{}X  
accumulation of surplus income 累积收益盈余 KvC:(Vqj  
acquired assets 既得资产 MI<hShc\  
acquisition 收购；购置；取得 Zni8im,_j  
acquisition cost 购置成本 H| IsjC
c  
acquisition expenses 购置费用 i_f"?X;D  
acquisition of 100% interest 收购全部股权 Tf*X\{"  
acquisition of control 取得控制权 'X{7b <  
acquisition of fixed assets 购置固定资产 0d.lF:  
acquisition of shell “买壳” IRXpk6|  
acquisition price 收购价 {.eC"  
act of God 天灾 SlsMMD  
acting partner 执事合伙人 O^|,Cbon6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 H=7d
p%b"  
active partner 积极参与的合伙人 >q4nQ/eP  
active trading 交投活跃 vy6NH5Q  
actual circulation 实际流通 Zb8i
[1P  
actual cost 实际成本 r=8]Ub[  
actual expenditure 实际开支；实际支出 @v@'8E Q  
actual income 实际入息；实际收入；实际收益 S\GG(#b!  
actual market 现货市场 4jO~kcad  
actual price 现货价；实际价格 G;wv.|\  
actual profit 实际利润 ]';!r20  
actual quotation 实盘；实际价位；实际报价 Q >)?_O(  
actual year basis 按实际年度计算 c[J #Hc8;  
actuals 实货 SO8Ej)m  
actuarial investigation 精算调查
Zna }h{  
actuarial principle 精算原则 G74<sD  
actuarial report 精算师报告 Y"G$^3% (]  
Actuarial Society of Hong Kong 香港精算学会 }evc]?1(  
actuarial valuation 精算师估值 !|,=rM9x  
actuary 精算师 eBtkTWx5[/  
ad referendum agreement 暂定协议；有待覆核的协定 .r[J} O"  
ad valorem duty 从价税；按值征税 $Iv*?S"2  
ad valorem duty system 从价税制 V|<qO-#.  
ad valorem fee 从价费 {n #  
ad valorem tariff 从价关税 E=HS'XKu[K  
additional allowance 额外免税额 bAt!9uFn  
additional amount for unexpired risk 未过期风险的额外款额 SAly
~(r?/  
additional assessable profit 补加应评税利润 ]!0 BMZmf  
additional assessment 补加评税 80l(,0`,  
additional commitment 额外承担 V ;"?='vVe  
additional commitment vote 额外承担拨款 oa1&9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RSzp-sKB  
additional dependent parent allowance 供养父母额外免税额 5N`g  
additional provision 额外拨款 !(l,+@j  
additional stamp duty 附加印花税 3l<)|!f]g  
additional tax 补加税罚款；补加税款 B_c(3n-"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x8tRa0- q  
adjudged bankrupt 被裁定破产 Z37Z  
adjudicated bankrupt 裁定破产人 bbA+ZLZJn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .oAg (@^6  
adjudication of bankruptcy 裁定破产；宣告破产 XlDVJx<&J  
adjudication of insolvency 裁定无力偿还债务 JnV$)EYi  
adjusted actual 经调整的实数；调整后的实数 mS!/>.1[  
adjusted current assets 经调整的流动资产；调整后的流动资产 ely&'y!  
adjusted figure 经调整的数字；调整后的数额 sfa T`q  
adjusted liabilities 经调整的负债；调整后的负债 umI#P,%[  
adjusted loss 经调整的亏损；调整后的亏损 g
d#  
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 K31Fp;K  
adjusted profit 经调整的利润；调整后的利润 {RwwSqJ  
adjusted surplus 经调整的盈余额；调整后的盈余额 HgduH:
:\#  
adjusted value 经调整的价值；调整后的价值 zVkHDT[  
adjustment 调整；修订；理算〔保险〕 T-f+<Cxf  
adjustment centre 调剂中心 |;9OvR> A  
adjustment lag 调整过程的时间差距；调整时差 $N:m 9R  
adjustment mechanism 调整机制 BRD>q4w  
adjustment of loss 亏损调整 nLdI>c9R  
adjustment process 调整过程；调整程序 :,]%W $f=  
adjustment range 调整幅度 ?8YHz  
administered exchange rate 受管制汇率 x\I9J4Q