[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: XcW3IO  
(%^TTe  
A share Ａ股；甲类股份 5EZr"  
abatement of tax 减税；减扣免税额 T"jDq1C/,E  
ABN AMRO Bank N.V. 荷兰银行 b8xfV{3L  
above-the-line expenditure 线上项目支出；经常预算支出 A-NC,3  
above-the-line receipt 线上项目收入；经常预算收入 Kh_>Vm/  
ABSA Asia Limited 南非联合亚洲有限公司 xn#I7]]G  
absolute change 绝对数值变更 0Nzv
@g{3  
absolute expenditure 实际开支 yvnrZ&x:  
absolute guideline figure 绝对准则数字 5+PBS)pJ]%  
absolute interest 绝对权益 MkIO0&0O  
absolute order of discharge 绝对破产解除令 F;l<>|vG  
absolute profit margin 绝对利润幅度 J};,%q_  
absolute value 实值；绝对值 5Ddyb%  
absolutely vested interest 绝对既得权益 olW`.3f  
absorbed cost 已吸收成本；已分摊成本 rs)aEmvC  
absorption 吸收；分摊；合并 HGMH g  
absorption rate 吸收率；摊配率；分摊率 3B]+]e~  
ACB Finance Limited 亚洲商业财务有限公司 LGue=Hkp  
acceptable form of reciprocity 合理的互惠条件 "h|0]y^2  
acceptable rate 适当利率；适当汇率 PbC>v  
acceptance agreement 承兑协议 }E]&13>r  
acceptance for honour 参加承兑 \d8=*Zpz7  
acceptor 承兑人；接受人；受票人
15yV4wHr  
acceptor for honour 参加承兑人 t,Rn  
accident insurance 意外保险 "pJEzC  
Accident Insurance Association of Hong Kong 香港意外保险公会 L r]Hvd  
accident insurance scheme 意外保险计划 <{~UKi  
accident year basis 意外年度基准 o%s}jBo}  
accommodation 通融；贷款 H_^u_%:e  
accommodation bill 通融票据；空头票据 /-9+(  
accommodation party 汇票代发人 3^Q U4   
account balance 帐户余额；帐户结余 bao5^t}  
account book 帐簿 GOgT(.5  
account collected in advance 预收款项 ?d'9TOlD  
account current book 往来帐簿 4C*=8oe_  
account of after-acquired property 事后取得的财产报告 ]qTr4`.  
account of defaulter 拖欠帐目 Ol
^EQLO  
account payable 应付帐款 LPgI"6cP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 YZ+g<HXB  
account receivable 应收帐款 _A~gqOe  
account receivable report 应收帐款报表 UjK&`a;V  
account statement 结单；帐单；会计财务报表 (9lx5  
account title 帐户名称；会计科目 / =<ul-K  
accountant's report 会计师报告 d|HM
 
Accountant's Report Rules 会计师报告规则 s:.XF|e{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q.Mck9R7  
Accounting Arrangements 《会计安排》 `^Sq>R!;  
accounting basis 会计基础 ph+tk5k  
accounting by Official Receiver 破产管理署署长呈交的帐目 Z-V%lRQ=b  
Accounting Circular 《会计通告》 ,3[<C)'[  
accounting class 会计类别 fXQRsL8 ]  
accounting date 记帐日期；会计结算日期 3`!KndY1  
accounting for money 款项核算 smS0Rk  
Accounting Officer 会计主任 )xs,  
accounting period 会计报告期；会计期 *XR~fs?/*W  
accounting policy 会计政策；会计方针 `h]f(  
accounting practice 会计惯例 f.CI.
aozW  
accounting principle 会计准则 g0$k_  
accounting record 会计记录 (KU@hp-\  
accounting report 会计报告 *a.*Ha  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 XOFaS '.  
Accounting Society of China 中国会计学会 (pg9cM]NA  
accounting statement 会计报表 N*- Z Jv  
accounting system 会计制度；会计系统
Bbp9Q,4  
accounting transaction 会计事项；帐务交易 W.<<azi  
accounting treatment 会计处理 (ytkq(  
accounting year 会计年度 xz'd5 re%  
accretion 增值；添加 tfQq3#  
accrual 应计项目；应累算数目 Ji=iq=S7  
accrual basis 应计制；权责发生制 AXI:h"so  
accrual basis accounting 应计制会计；权责发生制会计 2J;CiEB  
accrue 应累算；应计 !X_~|5.  
accrued benefit 应累算利益 k"c_x*f  
accrued charges 应计费用 K>6p5*&  
accrued cumulative preference share dividend 应累算的累积优先股股息 jgIzB1H  
accrued expenses 应累算费用 TD9`SSpP  
accrued interest payable 应付利息；应计未付利息 PTqS L]  
accrued interest receivable 应收利息；应计未收利息 c^k. <EA  
accrued right 累算权益 _J!mhUA  
accruing profit 应累算的利润 g{(nt5|^l  
accumulated fiscal reserve 累积财政储备 n-Y'LK40Os  
accumulated profit 累积利润；滚存溢利 *5)!y d  
accumulated reserve 累积储备 
 (La  
accumulation of surplus income 累积收益盈余 iHB)wC`u  
acquired assets 既得资产 5w9<_W0d  
acquisition 收购；购置；取得 )P])0Y-  
acquisition cost 购置成本 6Fb~`J~s  
acquisition expenses 购置费用 B:.rp.1   
acquisition of 100% interest 收购全部股权 _%B`Y ?I`  
acquisition of control 取得控制权 bS<p dOX_  
acquisition of fixed assets 购置固定资产 B8Z66#EQ  
acquisition of shell “买壳” //|Vj | =  
acquisition price 收购价 aoS1Yt'@  
act of God 天灾 .IU+4ENSy4  
acting partner 执事合伙人 `Mg "!n`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 '~0&m]N  
active partner 积极参与的合伙人 89bKnsV  
active trading 交投活跃 K(2s%  
actual circulation 实际流通 !C?z$5g  
actual cost 实际成本 l<?wB|1'  
actual expenditure 实际开支；实际支出 ^p/mJ1/s7  
actual income 实际入息；实际收入；实际收益 KMcP!N.I  
actual market 现货市场 :Ib\v88WIv  
actual price 现货价；实际价格 WTx;,TNG  
actual profit 实际利润 1\uS~R R  
actual quotation 实盘；实际价位；实际报价 %b9M\  
actual year basis 按实际年度计算 sP%.o7& n  
actuals 实货 ;q2T*4NN  
actuarial investigation 精算调查 S{6u\Vy  
actuarial principle 精算原则 ;U&VPIX$  
actuarial report 精算师报告 X*Z v,Wm  
Actuarial Society of Hong Kong 香港精算学会 KMZ`Wn=  
actuarial valuation 精算师估值 ?a@l.ZM*  
actuary 精算师 T*
m_rDDt  
ad referendum agreement 暂定协议；有待覆核的协定 4y]*"(sQ;  
ad valorem duty 从价税；按值征税 ! ZEKvW  
ad valorem duty system 从价税制 M;R>]wP"V  
ad valorem fee 从价费 g:yK/1@Hk}  
ad valorem tariff 从价关税 <*P1Sd.  
additional allowance 额外免税额 l<+k[@Vox  
additional amount for unexpired risk 未过期风险的额外款额 bkTj Q  
additional assessable profit 补加应评税利润 p WHu[Fu  
additional assessment 补加评税 gN%R-e0  
additional commitment 额外承担 f&'md  
additional commitment vote 额外承担拨款 H'2 =yhtVh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "5Mo%cUp  
additional dependent parent allowance 供养父母额外免税额 cf9y0  
additional provision 额外拨款 4.TG&IQ nN  
additional stamp duty 附加印花税 szHUHW~;J  
additional tax 补加税罚款；补加税款 2ip~qZNw><  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (!s[~O6  
adjudged bankrupt 被裁定破产 _17"T0  
adjudicated bankrupt 裁定破产人 mwxJ#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 EZ4qhda  
adjudication of bankruptcy 裁定破产；宣告破产 z5I<,[`  
adjudication of insolvency 裁定无力偿还债务 novZ<?7 5;  
adjusted actual 经调整的实数；调整后的实数 Ad`IgZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 Dp8(L ]6  
adjusted figure 经调整的数字；调整后的数额 uw]Jm"=w  
adjusted liabilities 经调整的负债；调整后的负债 @u ^Ib33  
adjusted loss 经调整的亏损；调整后的亏损 C;` fOCz^  
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 n !QjptQ  
adjusted profit 经调整的利润；调整后的利润 6C:Lq%}  
adjusted surplus 经调整的盈余额；调整后的盈余额 t
yh%s"  
adjusted value 经调整的价值；调整后的价值 y4') !e  
adjustment 调整；修订；理算〔保险〕 4.8,&{w<m  
adjustment centre 调剂中心 _[x(p6Xp  
adjustment lag 调整过程的时间差距；调整时差 i!NGX  
adjustment mechanism 调整机制 J0IK=Y  
adjustment of loss 亏损调整 L<:ya  
adjustment process 调整过程；调整程序 S`::f(e  
adjustment range 调整幅度 +]#>6/2q  
administered exchange rate 受管制汇率 o9/P/PZ\X