[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: xOAq!,|V  
ux)*B}/xh  
A share Ａ股；甲类股份 e,VF;Br  
abatement of tax 减税；减扣免税额 5h`LWAB  
ABN AMRO Bank N.V. 荷兰银行 @+H0D"  
above-the-line expenditure 线上项目支出；经常预算支出 83SK<V6  
above-the-line receipt 线上项目收入；经常预算收入 <Q/)SN6_E  
ABSA Asia Limited 南非联合亚洲有限公司 BWy-R6br  
absolute change 绝对数值变更 ,LN^Zx*  
absolute expenditure 实际开支 Mmu# hb|W  
absolute guideline figure 绝对准则数字 8cG`We8l&  
absolute interest 绝对权益 m7g*zu2#  
absolute order of discharge 绝对破产解除令 :;yrYAyT3  
absolute profit margin 绝对利润幅度 o2U5irU  
absolute value 实值；绝对值 )LIn1o_,  
absolutely vested interest 绝对既得权益 (lV
My\  
absorbed cost 已吸收成本；已分摊成本 =CRptk6tS  
absorption 吸收；分摊；合并 Wm`*IBWA  
absorption rate 吸收率；摊配率；分摊率 ^@O7d1&y  
ACB Finance Limited 亚洲商业财务有限公司 D|*w6p("z  
acceptable form of reciprocity 合理的互惠条件 g:a[N%[C  
acceptable rate 适当利率；适当汇率
 <{Y3}Q  
acceptance agreement 承兑协议 qar{*>LCG  
acceptance for honour 参加承兑 Vjv6d&Q  
acceptor 承兑人；接受人；受票人 q%e'WMG~n  
acceptor for honour 参加承兑人 v9-4yZU^WR  
accident insurance 意外保险 05T?c{ ;  
Accident Insurance Association of Hong Kong 香港意外保险公会 * 7Ov.v%  
accident insurance scheme 意外保险计划 (0b\%;}  
accident year basis 意外年度基准 -43>?m/a  
accommodation 通融；贷款 R|M]mwa^w  
accommodation bill 通融票据；空头票据 CYgokS\=,  
accommodation party 汇票代发人 rFpYlMct  
account balance 帐户余额；帐户结余 BJWlx*U]  
account book 帐簿 yzp#  
account collected in advance 预收款项 b7dsi|Yo  
account current book 往来帐簿 g^(gT  
account of after-acquired property 事后取得的财产报告 n|&=6hiI  
account of defaulter 拖欠帐目 K+!e1 '  
account payable 应付帐款 KFHZ3HZ:>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G Zu12\0nZ  
account receivable 应收帐款 hE5?G;  
account receivable report 应收帐款报表 [B;okW  
account statement 结单；帐单；会计财务报表 FEu" b@v  
account title 帐户名称；会计科目 BLt58LYGX  
accountant's report 会计师报告 l3>e-kP  
Accountant's Report Rules 会计师报告规则 x4c|/}\)*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UWC4PWL,>C  
Accounting Arrangements 《会计安排》 7uL .=th'  
accounting basis 会计基础 zHZfp_I  
accounting by Official Receiver 破产管理署署长呈交的帐目 d=qVIpZ  
Accounting Circular 《会计通告》 |~ fI=1;;x  
accounting class 会计类别 6[k<&;  
accounting date 记帐日期；会计结算日期 U@y)x+:   
accounting for money 款项核算 .ZF%$H  
Accounting Officer 会计主任 3`%E;
?2  
accounting period 会计报告期；会计期 S,6/X.QBv  
accounting policy 会计政策；会计方针 TG$#aX\'  
accounting practice 会计惯例 B2Y.1mXq  
accounting principle 会计准则 tt?`,G.(]  
accounting record 会计记录 )~=8Ssu  
accounting report 会计报告 b.RU%Y#>\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rP7 QW)NF  
Accounting Society of China 中国会计学会 ydYsm
Tr  
accounting statement 会计报表 D1ZyJs#  
accounting system 会计制度；会计系统 UzaAL9
k  
accounting transaction 会计事项；帐务交易 p4f9
v:b[  
accounting treatment 会计处理 4x[_lsj  
accounting year 会计年度 oio{@#DX`  
accretion 增值；添加 ~:7y!=8#  
accrual 应计项目；应累算数目 :Q=y'<  
accrual basis 应计制；权责发生制 ZN$%\,<  
accrual basis accounting 应计制会计；权责发生制会计 4vWiOcJF!O  
accrue 应累算；应计 27Z qdHd  
accrued benefit 应累算利益 OS@uGp=  
accrued charges 应计费用 Z3{1`"\<K  
accrued cumulative preference share dividend 应累算的累积优先股股息 L5I!
YP#v  
accrued expenses 应累算费用 Jk>vn+q8P^  
accrued interest payable 应付利息；应计未付利息 5s3QN{h8  
accrued interest receivable 应收利息；应计未收利息 iKrk?B<  
accrued right 累算权益 U~?VN!<x[  
accruing profit 应累算的利润
ljZRz$y  
accumulated fiscal reserve 累积财政储备 Itr4Pr  
accumulated profit 累积利润；滚存溢利 '[liZCg  
accumulated reserve 累积储备 Gh=I2GSo  
accumulation of surplus income 累积收益盈余 _xCYh|DlQ|  
acquired assets 既得资产 Anyy
 
acquisition 收购；购置；取得 [%bGs1U  
acquisition cost 购置成本 mW'3yM  
acquisition expenses 购置费用 <
DR|r  
acquisition of 100% interest 收购全部股权 u
:|^L]{  
acquisition of control 取得控制权 
wW*7  
acquisition of fixed assets 购置固定资产 Ez|N Q:o  
acquisition of shell “买壳” Pz0Ma
fF|T  
acquisition price 收购价 S:j{R^$k  
act of God 天灾 Wjl2S+Cc  
acting partner 执事合伙人 v[ML=pL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 uOzoE_i
 
active partner 积极参与的合伙人 cdL]s^z  
active trading 交投活跃 )1#/@cU  
actual circulation 实际流通 o!+%|V8Y  
actual cost 实际成本 5Z_C(5)/Y  
actual expenditure 实际开支；实际支出 L$_%T  
actual income 实际入息；实际收入；实际收益 E5rV}>(Y  
actual market 现货市场 #tu>h  
actual price 现货价；实际价格 h
J`Gu7  
actual profit 实际利润 vx( $o9  
actual quotation 实盘；实际价位；实际报价 N`efLOMl]  
actual year basis 按实际年度计算 41Q5%2  
actuals 实货 S=) c7t?a  
actuarial investigation 精算调查 aBReIK o  
actuarial principle 精算原则 tWy. Gz\  
actuarial report 精算师报告 pTq DPU  
Actuarial Society of Hong Kong 香港精算学会 nX3?7"v  
actuarial valuation 精算师估值 *`"+J_   
actuary 精算师 :po6%}hn  
ad referendum agreement 暂定协议；有待覆核的协定 \_,p@r]Q  
ad valorem duty 从价税；按值征税 MwRLv,&"  
ad valorem duty system 从价税制 7d%x7!E  
ad valorem fee 从价费 rz_W]/G-P  
ad valorem tariff 从价关税 vwu/33  
additional allowance 额外免税额 YOLzCnI4  
additional amount for unexpired risk 未过期风险的额外款额 s$pXn&:  
additional assessable profit 补加应评税利润 ~ |S0E:*.  
additional assessment 补加评税 ~;CNWJtcf(  
additional commitment 额外承担 Hh;l
T  
additional commitment vote 额外承担拨款 8_4!Ar>2
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i!}k5k*Z  
additional dependent parent allowance 供养父母额外免税额 }ZVond$y4  
additional provision 额外拨款 4@fv%LOQo  
additional stamp duty 附加印花税 x@q.u3o9  
additional tax 补加税罚款；补加税款 LXX('d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Hj r'C?[  
adjudged bankrupt 被裁定破产 03 gbcNo  
adjudicated bankrupt 裁定破产人 /5Qh*.(S  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ![K\)7iKo  
adjudication of bankruptcy 裁定破产；宣告破产 qI7KWUR  
adjudication of insolvency 裁定无力偿还债务 {p1`[R&n#  
adjusted actual 经调整的实数；调整后的实数 AA[1[  
adjusted current assets 经调整的流动资产；调整后的流动资产 }_KzF~  
adjusted figure 经调整的数字；调整后的数额 o%
~fJx:]y  
adjusted liabilities 经调整的负债；调整后的负债 5]I)qij q  
adjusted loss 经调整的亏损；调整后的亏损 &zy%
_U2%  
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 af |mk@  
adjusted profit 经调整的利润；调整后的利润 &v .S_Ym  
adjusted surplus 经调整的盈余额；调整后的盈余额 X,VI5$  
adjusted value 经调整的价值；调整后的价值 hT-^ 1:N  
adjustment 调整；修订；理算〔保险〕 :5/Ue,~ag  
adjustment centre 调剂中心  :'F,l:  
adjustment lag 调整过程的时间差距；调整时差 5@>hjXi"Y  
adjustment mechanism 调整机制 %"
bI2  
adjustment of loss 亏损调整 6agG*
x  
adjustment process 调整过程；调整程序 + GQ{{B  
adjustment range 调整幅度 <J+Oh\8tad  
administered exchange rate 受管制汇率 !Q|aR