[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: jz0\F,s  
RT9@&5>il  
A share Ａ股；甲类股份 zvj\n9H  
abatement of tax 减税；减扣免税额 fba3aId[  
ABN AMRO Bank N.V. 荷兰银行 'Mtu-\  
above-the-line expenditure 线上项目支出；经常预算支出 n!nv.-n  
above-the-line receipt 线上项目收入；经常预算收入 C]cw@
:o%  
ABSA Asia Limited 南非联合亚洲有限公司 r8$TT\?~  
absolute change 绝对数值变更 $x*GvI1D  
absolute expenditure 实际开支 #U6qM(J  
absolute guideline figure 绝对准则数字 [5-5tipvWp  
absolute interest 绝对权益 J>Ha$1}u/  
absolute order of discharge 绝对破产解除令 i&KODhMpP  
absolute profit margin 绝对利润幅度
/;1FZ<zU  
absolute value 实值；绝对值 fZC,%p  
absolutely vested interest 绝对既得权益 sjGZ ,
?%  
absorbed cost 已吸收成本；已分摊成本 yuBBO:\.  
absorption 吸收；分摊；合并 [OSUARm v  
absorption rate 吸收率；摊配率；分摊率 hd' n"  
ACB Finance Limited 亚洲商业财务有限公司 Wi<Fkzj  
acceptable form of reciprocity 合理的互惠条件 g<Xwk2_=g  
acceptable rate 适当利率；适当汇率
kzu=-@s  
acceptance agreement 承兑协议 PHkvt!
uH  
acceptance for honour 参加承兑 T~Cd=s(T"  
acceptor 承兑人；接受人；受票人 2)YLs5>W%  
acceptor for honour 参加承兑人 D?R z|  
accident insurance 意外保险 C/=ZNl9"fn  
Accident Insurance Association of Hong Kong 香港意外保险公会 +l\Dp  
accident insurance scheme 意外保险计划 I6_+3}Hm{  
accident year basis 意外年度基准 I5,Fh>  
accommodation 通融；贷款 @Ia ~9yOY  
accommodation bill 通融票据；空头票据 l(W3|W#P  
accommodation party 汇票代发人 i^(<E0vS  
account balance 帐户余额；帐户结余 *k -UQLJ  
account book 帐簿 2NM}u\%c/  
account collected in advance 预收款项 CDhk!O..  
account current book 往来帐簿 '(}BfDP  
account of after-acquired property 事后取得的财产报告 ececN{U/  
account of defaulter 拖欠帐目 E;N8{Ye_  
account payable 应付帐款 FgxQ}VvlH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]Az >W*Y  
account receivable 应收帐款 _=b[b]Ec$s  
account receivable report 应收帐款报表 J$oJ  
account statement 结单；帐单；会计财务报表 [@czvPi  
account title 帐户名称；会计科目 9^n ]qg^  
accountant's report 会计师报告 ;A_QI>>  
Accountant's Report Rules 会计师报告规则 `/O_6PQ}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =z+zg^wsT  
Accounting Arrangements 《会计安排》 X%sc:V  
accounting basis 会计基础 pH%K4bV)8  
accounting by Official Receiver 破产管理署署长呈交的帐目 SL*(ZEn"  
Accounting Circular 《会计通告》 })Jp5vv  
accounting class 会计类别 o9CB ,c7]  
accounting date 记帐日期；会计结算日期 o,L!F`W  
accounting for money 款项核算 {sLh=iK  
Accounting Officer 会计主任 J{Jxb1:c  
accounting period 会计报告期；会计期 y< 84Gw_  
accounting policy 会计政策；会计方针 E+gUzz5  
accounting practice 会计惯例 qXW5_iX  
accounting principle 会计准则 *7ox_
R@  
accounting record 会计记录 VCIG+Gz  
accounting report 会计报告 uv$y
"1'g  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 OoE@30+  
Accounting Society of China 中国会计学会 hn-S$3')`  
accounting statement 会计报表 Kf*+Ilq%L  
accounting system 会计制度；会计系统 V>hy5hDpH  
accounting transaction 会计事项；帐务交易 R!O'DM+  
accounting treatment 会计处理 UU_k"D~  
accounting year 会计年度 @m6E*2Gg  
accretion 增值；添加 BN=,>-O%  
accrual 应计项目；应累算数目 T UT>*  
accrual basis 应计制；权责发生制 KM6r}CDHs  
accrual basis accounting 应计制会计；权责发生制会计 q(C+D%xB  
accrue 应累算；应计 W;1Hyk  
accrued benefit 应累算利益 "2)T=vHi#  
accrued charges 应计费用 (Q@+W|~  
accrued cumulative preference share dividend 应累算的累积优先股股息 W\"cp[b  
accrued expenses 应累算费用 7Y-GbG.'  
accrued interest payable 应付利息；应计未付利息 Ky+TgR  
accrued interest receivable 应收利息；应计未收利息 +XsY*$O  
accrued right 累算权益 ^;'3(m=  
accruing profit 应累算的利润  j%lW+[%  
accumulated fiscal reserve 累积财政储备 iVD9MHT4  
accumulated profit 累积利润；滚存溢利 &{>~|^  
accumulated reserve 累积储备 VGS e<6Hh  
accumulation of surplus income 累积收益盈余 q o'1Pknz  
acquired assets 既得资产 !cfn%+0  
acquisition 收购；购置；取得 {_ocW@@  
acquisition cost 购置成本 )|:|.`H  
acquisition expenses 购置费用 b3Do{1BV  
acquisition of 100% interest 收购全部股权 h' 16"j>  
acquisition of control 取得控制权 1:-$mt_*  
acquisition of fixed assets 购置固定资产 f@ySTz;u  
acquisition of shell “买壳” DpA)Z??  
acquisition price 收购价 P ffRV7qU0  
act of God 天灾 {pVD`#Tl[  
acting partner 执事合伙人 '1d-N[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 SQ@@79A  
active partner 积极参与的合伙人 B!,})F$x  
active trading 交投活跃 bygwoZ<E  
actual circulation 实际流通 @r#> -p  
actual cost 实际成本 ydpsPU?wj5  
actual expenditure 实际开支；实际支出 }hGbF"clqg  
actual income 实际入息；实际收入；实际收益 bH&[O`vf  
actual market 现货市场 zITXEorF!J  
actual price 现货价；实际价格 _c[t.\-`]  
actual profit 实际利润 c1c0b|B!U  
actual quotation 实盘；实际价位；实际报价 $v+g3+7  
actual year basis 按实际年度计算 *p VKMmU  
actuals 实货 A w83@U  
actuarial investigation 精算调查 UlyX$f%2  
actuarial principle 精算原则 Q?vGg{>  
actuarial report 精算师报告 :
z.<||T  
Actuarial Society of Hong Kong 香港精算学会 )=~1m85+5B  
actuarial valuation 精算师估值 ^Xh9:OBF  
actuary 精算师 \OOj]gAe  
ad referendum agreement 暂定协议；有待覆核的协定 J6jrtLh  
ad valorem duty 从价税；按值征税 TN&1C8xr  
ad valorem duty system 从价税制 Y1+f(Q  
ad valorem fee 从价费 ~dC^|  
ad valorem tariff 从价关税 GX\/2P7CZ  
additional allowance 额外免税额 k*M1m'1  
additional amount for unexpired risk 未过期风险的额外款额 #[IQmU23  
additional assessable profit 补加应评税利润 i2EB.Zlv  
additional assessment 补加评税 ++xEMP)  
additional commitment 额外承担 ZYg="q0x&  
additional commitment vote 额外承担拨款 dq[CT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 * ,,D% L  
additional dependent parent allowance 供养父母额外免税额 9v^MZ^Y{  
additional provision 额外拨款 NX$$4<A1  
additional stamp duty 附加印花税 *&LVn)@[`  
additional tax 补加税罚款；补加税款 LTrn$k3}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 O GSJR`yT  
adjudged bankrupt 被裁定破产 g!4"3Dtdg  
adjudicated bankrupt 裁定破产人 ceAK; v o  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 hb`(d_=7F  
adjudication of bankruptcy 裁定破产；宣告破产 &AC-?R|Dp  
adjudication of insolvency 裁定无力偿还债务 an.)2*u  
adjusted actual 经调整的实数；调整后的实数 \3x,)~m  
adjusted current assets 经调整的流动资产；调整后的流动资产 `XQM)A  
adjusted figure 经调整的数字；调整后的数额 }56"4/ Z  
adjusted liabilities 经调整的负债；调整后的负债 Rom|Bqo;  
adjusted loss 经调整的亏损；调整后的亏损 (eHvp  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 4u A;--j  
adjusted profit 经调整的利润；调整后的利润 v]c1|?9p '  
adjusted surplus 经调整的盈余额；调整后的盈余额 tFXG4+$D  
adjusted value 经调整的价值；调整后的价值 l1a=r:WhH  
adjustment 调整；修订；理算〔保险〕 co#%~KqMu  
adjustment centre 调剂中心 ?:~ `?  
adjustment lag 调整过程的时间差距；调整时差 u[y>DPPx  
adjustment mechanism 调整机制 SxNs  
adjustment of loss 亏损调整 Q']:k}y  
adjustment process 调整过程；调整程序 zS]Yd9;X1  
adjustment range 调整幅度 v$lP?\P;}X  
administered exchange rate 受管制汇率 I 91`~0L*