[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: z&F5mp@  
BPewc9RxV  
A share Ａ股；甲类股份 I J_ m  
abatement of tax 减税；减扣免税额 F,&)X>:l  
ABN AMRO Bank N.V. 荷兰银行 ?A&% Cwj  
above-the-line expenditure 线上项目支出；经常预算支出 ^Q\XGl  
above-the-line receipt 线上项目收入；经常预算收入 K"w%n[u)  
ABSA Asia Limited 南非联合亚洲有限公司 8#l+{`$z  
absolute change 绝对数值变更 R5ZIC4p  
absolute expenditure 实际开支 |z*>ixK   
absolute guideline figure 绝对准则数字 mf9hFy*<4  
absolute interest 绝对权益 Wq QU@sA  
absolute order of discharge 绝对破产解除令 7 >bMzdH  
absolute profit margin 绝对利润幅度 MMd.0JuaO  
absolute value 实值；绝对值 ]-bQNYKX  
absolutely vested interest 绝对既得权益 wDKELQ(yH  
absorbed cost 已吸收成本；已分摊成本 d@ (v
g  
absorption 吸收；分摊；合并 ({ k7#1 h8  
absorption rate 吸收率；摊配率；分摊率 9@'4P  
ACB Finance Limited 亚洲商业财务有限公司 S/7l/DFb  
acceptable form of reciprocity 合理的互惠条件 R5kH0{zM  
acceptable rate 适当利率；适当汇率 NbkK&bz  
acceptance agreement 承兑协议 SY T$3|a  
acceptance for honour 参加承兑
]]PE#DDg  
acceptor 承兑人；接受人；受票人 kP^*hO !%  
acceptor for honour 参加承兑人 o(fyd)t  
accident insurance 意外保险 oM-[B h]A  
Accident Insurance Association of Hong Kong 香港意外保险公会 m#n]Wgp'  
accident insurance scheme 意外保险计划 `tVy_/3(9  
accident year basis 意外年度基准 MUwxgAG`G  
accommodation 通融；贷款 .&|L|q}  
accommodation bill 通融票据；空头票据  :,~K]G  
accommodation party 汇票代发人 ,Xtj;@~-  
account balance 帐户余额；帐户结余 Ao"C<.gUYP  
account book 帐簿 M1{(O Y(G  
account collected in advance 预收款项 2Wl{Br
.  
account current book 往来帐簿 ShGp^xVj  
account of after-acquired property 事后取得的财产报告 U&W"Ea=R/  
account of defaulter 拖欠帐目 hKN6y%  
account payable 应付帐款 +`}o,z/^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  KGT3|)QN  
account receivable 应收帐款 EO:avH.*0  
account receivable report 应收帐款报表 H1&R I4XC  
account statement 结单；帐单；会计财务报表 b-%l-u  
account title 帐户名称；会计科目 u"Y]P*[k  
accountant's report 会计师报告 " "%#cDR  
Accountant's Report Rules 会计师报告规则 GTA f   
accounting and auditing procedure 会计与审计程序；会计与核数程序 %/pc=i|+  
Accounting Arrangements 《会计安排》 I
aasHo\  
accounting basis 会计基础 !_x*m
@/  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ct!S T
k[2  
Accounting Circular 《会计通告》 5@f5S0
Y  
accounting class 会计类别 $[z<oN_Q  
accounting date 记帐日期；会计结算日期 U=m=1FYaG  
accounting for money 款项核算 ~ffwLgu!  
Accounting Officer 会计主任 bV6V02RF  
accounting period 会计报告期；会计期 bVK$.*,  
accounting policy 会计政策；会计方针 [h-norB((  
accounting practice 会计惯例 Qxq-Mpx{  
accounting principle 会计准则 1~Mn'O %  
accounting record 会计记录 C}Qt "-%  
accounting report 会计报告 >| m.?{^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9rcI+q=E  
Accounting Society of China 中国会计学会 s MZ[d\  
accounting statement 会计报表 .NnGVxc5*  
accounting system 会计制度；会计系统  uJ8{HB  
accounting transaction 会计事项；帐务交易 PGX+p+wB  
accounting treatment 会计处理 CDCC1BG"  
accounting year 会计年度 w}`3 d@  
accretion 增值；添加 (>AFyh&3,X  
accrual 应计项目；应累算数目 (h,Ws-O  
accrual basis 应计制；权责发生制 yL&/m~{s  
accrual basis accounting 应计制会计；权责发生制会计 _yVPpA[a  
accrue 应累算；应计 '9q6aM/&  
accrued benefit 应累算利益 WQKj]:qk0  
accrued charges 应计费用 /gw Cwyo  
accrued cumulative preference share dividend 应累算的累积优先股股息 d)KF3 oA  
accrued expenses 应累算费用 {ERjeuDm]  
accrued interest payable 应付利息；应计未付利息 xZ+]QDKC  
accrued interest receivable 应收利息；应计未收利息 F1c&0*_A  
accrued right 累算权益 *rf$>8~$n  
accruing profit 应累算的利润 U ~1 SF  
accumulated fiscal reserve 累积财政储备 MZ~.(&  
accumulated profit 累积利润；滚存溢利 o^GC=Aca`  
accumulated reserve 累积储备 o;QZe&  
accumulation of surplus income 累积收益盈余 &HL{LnLP@/  
acquired assets 既得资产 it,w^VU_]  
acquisition 收购；购置；取得 _]o5R7[MQ  
acquisition cost 购置成本 [@2s&
Ct;  
acquisition expenses 购置费用 %g w{[ /[A  
acquisition of 100% interest 收购全部股权 _9kIRmT {  
acquisition of control 取得控制权 H.~bD[gA  
acquisition of fixed assets 购置固定资产 VGZ6  
acquisition of shell “买壳” 2 ~-( A  
acquisition price 收购价 KB+]eI-h  
act of God 天灾 ;rHz;]si  
acting partner 执事合伙人 tIGs>, a=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~6d5zI4\  
active partner 积极参与的合伙人 XKSX#cia  
active trading 交投活跃 * nCx[  
actual circulation 实际流通 euZI`*0  
actual cost 实际成本 J"&y|;G  
actual expenditure 实际开支；实际支出 5-w:c>  
actual income 实际入息；实际收入；实际收益 V(..8}LlD  
actual market 现货市场 N-QCfDao  
actual price 现货价；实际价格 !n zGH*td  
actual profit 实际利润 rPO}6lsc  
actual quotation 实盘；实际价位；实际报价 )U5u" ]9~  
actual year basis 按实际年度计算 %nQmFIt  
actuals 实货 P)1
EA;  
actuarial investigation 精算调查 kl<g;3  
actuarial principle 精算原则 g1V)$s7  
actuarial report 精算师报告 +^gO/0  
Actuarial Society of Hong Kong 香港精算学会 kzi|$Gs<  
actuarial valuation 精算师估值 e1^l.>2d6  
actuary 精算师 u[EK#%  
ad referendum agreement 暂定协议；有待覆核的协定 O`(U
/?   
ad valorem duty 从价税；按值征税 rzT{-DZB[4  
ad valorem duty system 从价税制 OX3Xy7  
ad valorem fee 从价费 >76 |:Nq  
ad valorem tariff 从价关税 0b++17aV  
additional allowance 额外免税额 c F=P!2@  
additional amount for unexpired risk 未过期风险的额外款额 0jTMZ<&zZ  
additional assessable profit 补加应评税利润 jw4TLc7p  
additional assessment 补加评税 G_(ct5:_"!  
additional commitment 额外承担 JqEb;NiP)5  
additional commitment vote 额外承担拨款 4J}3,+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q>%E
`h  
additional dependent parent allowance 供养父母额外免税额 4)nt$fW
 
additional provision 额外拨款 veO?k.u(  
additional stamp duty 附加印花税 ZIW7_Y>_  
additional tax 补加税罚款；补加税款 ,`)OEI|1d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "tX7%(  
adjudged bankrupt 被裁定破产 E9R]sXf8  
adjudicated bankrupt 裁定破产人 ,qu:<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (&c,twa~  
adjudication of bankruptcy 裁定破产；宣告破产 rKIRNc#d  
adjudication of insolvency 裁定无力偿还债务 Wr#~G Fg  
adjusted actual 经调整的实数；调整后的实数 yHOqzq56  
adjusted current assets 经调整的流动资产；调整后的流动资产 !Bj^i cR  
adjusted figure 经调整的数字；调整后的数额 ?i%nMlcc  
adjusted liabilities 经调整的负债；调整后的负债 nx$bM(.  
adjusted loss 经调整的亏损；调整后的亏损 0_HJ.g!  
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 xVTo4-[p  
adjusted profit 经调整的利润；调整后的利润 ;qb Dbg  
adjusted surplus 经调整的盈余额；调整后的盈余额 Bac|;+L~L  
adjusted value 经调整的价值；调整后的价值 5Pqt_ZWy  
adjustment 调整；修订；理算〔保险〕 .hne)K%={y  
adjustment centre 调剂中心 cNeiD@t3V&  
adjustment lag 调整过程的时间差距；调整时差 %omu
 
adjustment mechanism 调整机制 0%H24N 9.  
adjustment of loss 亏损调整 |0]YA  
adjustment process 调整过程；调整程序 CjV7q y  
adjustment range 调整幅度 Q@Dkl F  
administered exchange rate 受管制汇率 2-7Z(7G{ F