[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: QE6L_\l  
DD'RSV5]  
A share Ａ股；甲类股份 w ""  
abatement of tax 减税；减扣免税额 $Yj4&Two<  
ABN AMRO Bank N.V. 荷兰银行 , }B
{)  
above-the-line expenditure 线上项目支出；经常预算支出 ~pw%p77)  
above-the-line receipt 线上项目收入；经常预算收入 Yb348kRF  
ABSA Asia Limited 南非联合亚洲有限公司 u}-)ywX  
absolute change 绝对数值变更 chur(@Af  
absolute expenditure 实际开支 xJ^pqb  
absolute guideline figure 绝对准则数字 &;[0.:;  
absolute interest 绝对权益 Tffdm  
absolute order of discharge 绝对破产解除令 vMYEP_lhK,  
absolute profit margin 绝对利润幅度 Na.)!h_Kn'  
absolute value 实值；绝对值 r)gtx!bx  
absolutely vested interest 绝对既得权益 72\o6{BiC  
absorbed cost 已吸收成本；已分摊成本 Bgs,6:  
absorption 吸收；分摊；合并 e@DVf  
absorption rate 吸收率；摊配率；分摊率 Zr|\T7w 3  
ACB Finance Limited 亚洲商业财务有限公司 qf*e2" ~v  
acceptable form of reciprocity 合理的互惠条件 m }\L i]  
acceptable rate 适当利率；适当汇率 6C- !^8[ f  
acceptance agreement 承兑协议 `G2!{3UD  
acceptance for honour 参加承兑 YR.f `-<Z  
acceptor 承兑人；接受人；受票人 e0g>.P@6  
acceptor for honour 参加承兑人 9u1Fk'cxG,  
accident insurance 意外保险 g7r0U6Y  
Accident Insurance Association of Hong Kong 香港意外保险公会 @rlL'|&X*  
accident insurance scheme 意外保险计划 %(~8 a  
accident year basis 意外年度基准 2+C8w%F8  
accommodation 通融；贷款 *40Z}1ng  
accommodation bill 通融票据；空头票据 txix =  
accommodation party 汇票代发人 $+n5l@W  
account balance 帐户余额；帐户结余 lT+N{[kLt*  
account book 帐簿 wV"C ,*V  
account collected in advance 预收款项 #1[Q?e4,0  
account current book 往来帐簿 ?>iZ){0,  
account of after-acquired property 事后取得的财产报告 eB5<N
?;s  
account of defaulter 拖欠帐目 -hKtd3WbT  
account payable 应付帐款 70E@h=oQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Dl_SEf6b  
account receivable 应收帐款 vb2aj!8_?  
account receivable report 应收帐款报表 &\Yd)#B/  
account statement 结单；帐单；会计财务报表 x=3+@'  
account title 帐户名称；会计科目 z1LY |8$G  
accountant's report 会计师报告 EakS(Q?  
Accountant's Report Rules 会计师报告规则 baib_-$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 % ^&D,  
Accounting Arrangements 《会计安排》 =
ve, !  
accounting basis 会计基础 2"B3Q:0he|  
accounting by Official Receiver 破产管理署署长呈交的帐目 l]mn 4cn3  
Accounting Circular 《会计通告》 qR8 BS4q_p  
accounting class 会计类别 7.(v og"I)  
accounting date 记帐日期；会计结算日期 fZt3cE\  
accounting for money 款项核算 5U.,iQ(d  
Accounting Officer 会计主任 f
c9gi4y9  
accounting period 会计报告期；会计期 ?]2OT5@&s  
accounting policy 会计政策；会计方针 UdX aC= Q  
accounting practice 会计惯例 6WEu(}=  
accounting principle 会计准则 Zq>}S R  
accounting record 会计记录 Ge4tc  
accounting report 会计报告 bn8?-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d5
tpw$A  
Accounting Society of China 中国会计学会 Q)ZkUmW  
accounting statement 会计报表 P8;f^3V(+/  
accounting system 会计制度；会计系统 }NETiJ"6  
accounting transaction 会计事项；帐务交易 l|K`'YS!<{  
accounting treatment 会计处理 U4,hEnJBT  
accounting year 会计年度 QLAyX*%B  
accretion 增值；添加 M^~  
accrual 应计项目；应累算数目 Ia>>b #h  
accrual basis 应计制；权责发生制 8Zvh"Z?  
accrual basis accounting 应计制会计；权责发生制会计 7x:j4  
accrue 应累算；应计 be5NasC  
accrued benefit 应累算利益 0Z>oiBr4  
accrued charges 应计费用 Abf=b<bu  
accrued cumulative preference share dividend 应累算的累积优先股股息 fY9/u=  
accrued expenses 应累算费用 8v']>5S]#  
accrued interest payable 应付利息；应计未付利息 IXmO1*o@  
accrued interest receivable 应收利息；应计未收利息 Is !DiB  
accrued right 累算权益 s\i .pd:Q  
accruing profit 应累算的利润 .
G ~,h  
accumulated fiscal reserve 累积财政储备 k0R;1lZ0n  
accumulated profit 累积利润；滚存溢利 {T[/B"QZG  
accumulated reserve 累积储备 /WIHG0D  
accumulation of surplus income 累积收益盈余 05m/iQ  
acquired assets 既得资产 Y/w) V
V  
acquisition 收购；购置；取得 L8j#lu  
acquisition cost 购置成本 A[m4do  
acquisition expenses 购置费用 &tw   
acquisition of 100% interest 收购全部股权 zVs|go>F  
acquisition of control 取得控制权 ^,KN@  
acquisition of fixed assets 购置固定资产 g_w4}!|  
acquisition of shell “买壳” 1eDc:!^SD  
acquisition price 收购价 2_HPsEx  
act of God 天灾 IRQ3>4hI  
acting partner 执事合伙人 5PlTf?Ao  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >}ozEX6c2  
active partner 积极参与的合伙人 +kTa>U<?  
active trading 交投活跃 ^6 sT$set  
actual circulation 实际流通 6axmH~_  
actual cost 实际成本 '((Ll  
actual expenditure 实际开支；实际支出 D?_#6i;DJ  
actual income 实际入息；实际收入；实际收益 ,/g\;#:{@]  
actual market 现货市场 N:@C% UW }  
actual price 现货价；实际价格 'E,Bl]8C5  
actual profit 实际利润 IK-E{,iK
c  
actual quotation 实盘；实际价位；实际报价 6'6@VB  
actual year basis 按实际年度计算 =pS\gLQu  
actuals 实货 Y">;2Pt;  
actuarial investigation 精算调查 :B'}#;8_  
actuarial principle 精算原则 cuP5cL/Y  
actuarial report 精算师报告 B1A5b=6G<  
Actuarial Society of Hong Kong 香港精算学会 R`:NUGR  
actuarial valuation 精算师估值 Th%1eLQ  
actuary 精算师 _
r|$H_#  
ad referendum agreement 暂定协议；有待覆核的协定 :
[N[D#/z  
ad valorem duty 从价税；按值征税 (&$|R\W.  
ad valorem duty system 从价税制 0fPqO2  
ad valorem fee 从价费 ?%h JZm;  
ad valorem tariff 从价关税 +mT}};-TS  
additional allowance 额外免税额 TPds)osZT  
additional amount for unexpired risk 未过期风险的额外款额 WLWE%bDP  
additional assessable profit 补加应评税利润 ZCMB]bL-e  
additional assessment 补加评税 y6o^ Knl  
additional commitment 额外承担 u-h3xj  
additional commitment vote 额外承担拨款 q'?:{k$%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OI.2CF
 
additional dependent parent allowance 供养父母额外免税额 '.@R_sj
  
additional provision 额外拨款 v;;X2 a1k  
additional stamp duty 附加印花税 (;a O%  
additional tax 补加税罚款；补加税款 _|Ml6;1aZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zY|]bP[NEH  
adjudged bankrupt 被裁定破产 y=\jQ6Fc  
adjudicated bankrupt 裁定破产人 q$`:/ ehw  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fwRlqfi  
adjudication of bankruptcy 裁定破产；宣告破产 Wx/!Myu  
adjudication of insolvency 裁定无力偿还债务 <5(8LMF  
adjusted actual 经调整的实数；调整后的实数 :u{0 M&  
adjusted current assets 经调整的流动资产；调整后的流动资产 =D4E
PfQn1  
adjusted figure 经调整的数字；调整后的数额 685o1c|  
adjusted liabilities 经调整的负债；调整后的负债 -i'T!Qg1  
adjusted loss 经调整的亏损；调整后的亏损 rA9x T`  
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 5 ^iU1 \(L  
adjusted profit 经调整的利润；调整后的利润 d#a  
adjusted surplus 经调整的盈余额；调整后的盈余额 +c\s%Gzrh  
adjusted value 经调整的价值；调整后的价值 (`18W1f5W  
adjustment 调整；修订；理算〔保险〕 ZZE  
adjustment centre 调剂中心 ]+':=&+:  
adjustment lag 调整过程的时间差距；调整时差 &bj :,$@  
adjustment mechanism 调整机制 $_Qo  
adjustment of loss 亏损调整 _:'m/K3Ee  
adjustment process 调整过程；调整程序 }]zmp/;a  
adjustment range 调整幅度 J6[x(T  
administered exchange rate 受管制汇率 X
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