[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: JJHfg)  
D<16m<b  
A share Ａ股；甲类股份 hLv~N}  
abatement of tax 减税；减扣免税额 am'11a@*  
ABN AMRO Bank N.V. 荷兰银行 isG8S(}IW&  
above-the-line expenditure 线上项目支出；经常预算支出 ]#7{x  
above-the-line receipt 线上项目收入；经常预算收入 1I=>
0c  
ABSA Asia Limited 南非联合亚洲有限公司 ou{}\^DgQ  
absolute change 绝对数值变更 !R 2;]d*  
absolute expenditure 实际开支 q)m0n237P  
absolute guideline figure 绝对准则数字 kK,Ne%}a2K  
absolute interest 绝对权益 V1P]mUs{1  
absolute order of discharge 绝对破产解除令 dHzQAqb8J  
absolute profit margin 绝对利润幅度 sU|\? pJ  
absolute value 实值；绝对值 uIvAmc4  
absolutely vested interest 绝对既得权益 ?ufX3yia  
absorbed cost 已吸收成本；已分摊成本 >8*0"Q  
absorption 吸收；分摊；合并 6SJryf~w  
absorption rate 吸收率；摊配率；分摊率 LA837P  
ACB Finance Limited 亚洲商业财务有限公司 Az`c? W%  
acceptable form of reciprocity 合理的互惠条件 ;v*J:Mn/=  
acceptable rate 适当利率；适当汇率 $+
P6R`K  
acceptance agreement 承兑协议 b-`=
^ny)K  
acceptance for honour 参加承兑 "CX@a"
 
acceptor 承兑人；接受人；受票人 InAx;2'A:  
acceptor for honour 参加承兑人 -->~<o  
accident insurance 意外保险 U5iyvU=UG  
Accident Insurance Association of Hong Kong 香港意外保险公会 tbH`VD"u  
accident insurance scheme 意外保险计划 YLx4qE  
accident year basis 意外年度基准 o4zX 41W  
accommodation 通融；贷款 SqF `xw  
accommodation bill 通融票据；空头票据 =hP7Hea(N  
accommodation party 汇票代发人 C'wRF90  
account balance 帐户余额；帐户结余 YV{^2)^  
account book 帐簿 !jySID?q  
account collected in advance 预收款项 *K57($F  
account current book 往来帐簿 C-}@.wr(  
account of after-acquired property 事后取得的财产报告 G0izZWc  
account of defaulter 拖欠帐目 ev{;}2~V  
account payable 应付帐款 FJ/c(K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $M0F~x  
account receivable 应收帐款 \Fs+H,S<  
account receivable report 应收帐款报表  Fhk 8  
account statement 结单；帐单；会计财务报表 _oILZ,  
account title 帐户名称；会计科目 #B^ A"?*S  
accountant's report 会计师报告 OpNxd]"T  
Accountant's Report Rules 会计师报告规则 
~~B`\!n7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xpU7ZY  
Accounting Arrangements 《会计安排》 UA8*8%v  
accounting basis 会计基础 !lnRl8oV  
accounting by Official Receiver 破产管理署署长呈交的帐目 vg"$&YX9"  
Accounting Circular 《会计通告》 HkL:3 E.  
accounting class 会计类别 2}BQ=%E!'  
accounting date 记帐日期；会计结算日期 Gkr]8J  
accounting for money 款项核算 .XVW2ISv  
Accounting Officer 会计主任 ?
=dp]E{  
accounting period 会计报告期；会计期 O6[4=4L  
accounting policy 会计政策；会计方针 jY+uOH  
accounting practice 会计惯例 +W7#G `>  
accounting principle 会计准则 :f/T$fa*  
accounting record 会计记录 }t FRl  
accounting report 会计报告 O u-/dE%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 og~Uv"&?T  
Accounting Society of China 中国会计学会 gic!yhsS_  
accounting statement 会计报表 eJvNUBDSH  
accounting system 会计制度；会计系统
e|e"lP  
accounting transaction 会计事项；帐务交易 ,pHQv(K/  
accounting treatment 会计处理 uE]Z,`e
 
accounting year 会计年度 LFskNF0X  
accretion 增值；添加 !!\x]
$v  
accrual 应计项目；应累算数目 e*!0|#-  
accrual basis 应计制；权责发生制 11g_!X -g@  
accrual basis accounting 应计制会计；权责发生制会计 (oxMBd+n1  
accrue 应累算；应计 ;_oJGII?br  
accrued benefit 应累算利益 5{Oq* |  
accrued charges 应计费用 {2v,J]v_[  
accrued cumulative preference share dividend 应累算的累积优先股股息 N fBH  
accrued expenses 应累算费用 ?nCo?A  
accrued interest payable 应付利息；应计未付利息 u==`]\_@  
accrued interest receivable 应收利息；应计未收利息 Pl\r|gS;  
accrued right 累算权益 JP1XH k  
accruing profit 应累算的利润 Q&@e,7]V+  
accumulated fiscal reserve 累积财政储备 GD-cP5$  
accumulated profit 累积利润；滚存溢利 ]=Dzr<*v  
accumulated reserve 累积储备 sd,KB+)  
accumulation of surplus income 累积收益盈余 wV\.NQtS  
acquired assets 既得资产 c.eUlr_{  
acquisition 收购；购置；取得 (~ `?_  
acquisition cost 购置成本 @d1YN]ede  
acquisition expenses 购置费用 #7r13$>!  
acquisition of 100% interest 收购全部股权 crbph.0  
acquisition of control 取得控制权 Ef]<0Tm]:  
acquisition of fixed assets 购置固定资产 N!~5S`  
acquisition of shell “买壳” 3Ow bU  
acquisition price 收购价 Q`m
9I  
act of God 天灾 &`%J1[dy  
acting partner 执事合伙人 d2U+%%Tdw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xiy=D5N.=  
active partner 积极参与的合伙人 mF grT  
active trading 交投活跃 pdySip<  
actual circulation 实际流通 *w OU=1+  
actual cost 实际成本 kQw%Wpuq[/  
actual expenditure 实际开支；实际支出 h3rVa6cxM  
actual income 实际入息；实际收入；实际收益 0CpE,gg  
actual market 现货市场 WI6h G  
actual price 现货价；实际价格 s`2q(`}  
actual profit 实际利润 V)Sw\tS6g  
actual quotation 实盘；实际价位；实际报价 x+8%4]u`  
actual year basis 按实际年度计算 P\ia ?9  
actuals 实货 2)MX<prH  
actuarial investigation 精算调查 [C`LKA$t  
actuarial principle 精算原则 ]R*h3U@5#K  
actuarial report 精算师报告 ~Z:)Y*  
Actuarial Society of Hong Kong 香港精算学会 ;Qi0j<dXd  
actuarial valuation 精算师估值 ' +f(9/  
actuary 精算师 AaLbJYuKd  
ad referendum agreement 暂定协议；有待覆核的协定 GCj[ySCD  
ad valorem duty 从价税；按值征税 ,v#O{ma  
ad valorem duty system 从价税制 5q;c=oRUj  
ad valorem fee 从价费 d<cqY<y VA  
ad valorem tariff 从价关税 < # zd]t  
additional allowance 额外免税额 Vj[hT~{f  
additional amount for unexpired risk 未过期风险的额外款额 .G-L/*&%  
additional assessable profit 补加应评税利润 EYRg,U&'  
additional assessment 补加评税 L]*5cH  
additional commitment 额外承担 p5aqlYb6r  
additional commitment vote 额外承担拨款 v|R#[vtFd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lFN|)(X  
additional dependent parent allowance 供养父母额外免税额 qH4+iSTnV  
additional provision 额外拨款 *|as-!${k  
additional stamp duty 附加印花税  Pm"n wm  
additional tax 补加税罚款；补加税款 KU^|T2s%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vcC"  
adjudged bankrupt 被裁定破产 6>gm!6`  
adjudicated bankrupt 裁定破产人 b#(X+I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 INEE 37%  
adjudication of bankruptcy 裁定破产；宣告破产 3vHkhhYQ  
adjudication of insolvency 裁定无力偿还债务 $/crb8-C  
adjusted actual 经调整的实数；调整后的实数 2 b80b50  
adjusted current assets 经调整的流动资产；调整后的流动资产 i8A-h6E  
adjusted figure 经调整的数字；调整后的数额 ?=,7'@e  
adjusted liabilities 经调整的负债；调整后的负债 *G8Z[ht%r  
adjusted loss 经调整的亏损；调整后的亏损 zm mkmTp  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ~(`&hYE  
adjusted profit 经调整的利润；调整后的利润 +E']&v$  
adjusted surplus 经调整的盈余额；调整后的盈余额 .cz7jD  
adjusted value 经调整的价值；调整后的价值 QIfP%,LT  
adjustment 调整；修订；理算〔保险〕 cs 58: G5  
adjustment centre 调剂中心 }yaM.+8.  
adjustment lag 调整过程的时间差距；调整时差 jdkqJ4&i  
adjustment mechanism 调整机制 ?-'G bOr!  
adjustment of loss 亏损调整 tB`IBuy9!"  
adjustment process 调整过程；调整程序 Z>[n~{-,p  
adjustment range 调整幅度 P2F8[o!<  
administered exchange rate 受管制汇率 8Oa+,?<0x