[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: m`?MV\^  
E:E4ulak  
A share Ａ股；甲类股份  =1;=
 
abatement of tax 减税；减扣免税额 9%)=`W  
ABN AMRO Bank N.V. 荷兰银行 NtGn88='{  
above-the-line expenditure 线上项目支出；经常预算支出 Yepe=s+9  
above-the-line receipt 线上项目收入；经常预算收入 gYop--\14]  
ABSA Asia Limited 南非联合亚洲有限公司 :c[n\)U[aa  
absolute change 绝对数值变更 C_fY %O  
absolute expenditure 实际开支 Z {N C
9  
absolute guideline figure 绝对准则数字 ~}ml*<z@  
absolute interest 绝对权益 S&jesG-F  
absolute order of discharge 绝对破产解除令 ,3DXFV'uxb  
absolute profit margin 绝对利润幅度 Rhzn/\
)|  
absolute value 实值；绝对值 d5I f"8`@  
absolutely vested interest 绝对既得权益 1n*W2:,z  
absorbed cost 已吸收成本；已分摊成本 pY8q=Kl  
absorption 吸收；分摊；合并 V:NI4dv/R  
absorption rate 吸收率；摊配率；分摊率 #%3rT U  
ACB Finance Limited 亚洲商业财务有限公司 7sNw  
acceptable form of reciprocity 合理的互惠条件 th5g\h%j*  
acceptable rate 适当利率；适当汇率 m#H3:-h,  
acceptance agreement 承兑协议 8G%yB}pa  
acceptance for honour 参加承兑 oT
95^y\9  
acceptor 承兑人；接受人；受票人 %i0?UpA  
acceptor for honour 参加承兑人 'fwU]Hm  
accident insurance 意外保险 u0`o A  
Accident Insurance Association of Hong Kong 香港意外保险公会 { >{B`e`$  
accident insurance scheme 意外保险计划 ^D67y%  
accident year basis 意外年度基准 'WyTI^K9  
accommodation 通融；贷款 4pz|1Hw7  
accommodation bill 通融票据；空头票据 M&Y .;  
accommodation party 汇票代发人 3*S{ ;p  
account balance 帐户余额；帐户结余 CDy^UQb  
account book 帐簿 )wXuwdc[  
account collected in advance 预收款项 cFd >oDS  
account current book 往来帐簿 E9!N>0  
account of after-acquired property 事后取得的财产报告 9X<OJT;3J  
account of defaulter 拖欠帐目 ni&*E~a  
account payable 应付帐款 (kBP(2V  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eDO!^.<5  
account receivable 应收帐款 7Ob*Yv=[  
account receivable report 应收帐款报表 0\{BWNK  
account statement 结单；帐单；会计财务报表 =;~I_)Pg1  
account title 帐户名称；会计科目 7XrfuG*L$  
accountant's report 会计师报告 IputF<p  
Accountant's Report Rules 会计师报告规则 woH)0v  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {y kYW%3s  
Accounting Arrangements 《会计安排》 o@>? *=  
accounting basis 会计基础 ?@6b>='!  
accounting by Official Receiver 破产管理署署长呈交的帐目 eKZ%2|+j!7  
Accounting Circular 《会计通告》 <pLT'Y =  
accounting class 会计类别 H/F+X?t$0  
accounting date 记帐日期；会计结算日期 |tMn={  
accounting for money 款项核算 JwnAW}=  
Accounting Officer 会计主任 Ft{[ae?4  
accounting period 会计报告期；会计期 dpZ;l 9  
accounting policy 会计政策；会计方针 <g8K})P  
accounting practice 会计惯例 8 }'|]JK  
accounting principle 会计准则 ri~<~oB2:  
accounting record 会计记录 Z-=YM P ]Q  
accounting report 会计报告 kQdt}o])  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )YW<" $s  
Accounting Society of China 中国会计学会 "7%:sty  
accounting statement 会计报表 Tn-C>=tR~%  
accounting system 会计制度；会计系统 Tm]nEl)_  
accounting transaction 会计事项；帐务交易 g{s'GyV8t  
accounting treatment 会计处理 kW
=z+  
accounting year 会计年度 8Q`WB0E<|  
accretion 增值；添加 )8gGv  
accrual 应计项目；应累算数目 ig"uXs  
accrual basis 应计制；权责发生制 $.6K!x{(  
accrual basis accounting 应计制会计；权责发生制会计 Z~G my7h(  
accrue 应累算；应计 m"tOe?  
accrued benefit 应累算利益 9e!NOl\_;.  
accrued charges 应计费用 beY=g
7|  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y[ reD  
accrued expenses 应累算费用 ZBD;a;wx  
accrued interest payable 应付利息；应计未付利息 XP[uF ;w  
accrued interest receivable 应收利息；应计未收利息 s3s4OAY  
accrued right 累算权益 ^o?SM^  
accruing profit 应累算的利润 *2"6fX[  
accumulated fiscal reserve 累积财政储备 ^[:9fs  
accumulated profit 累积利润；滚存溢利 |Q~cX!;  
accumulated reserve 累积储备 w [>;a.$  
accumulation of surplus income 累积收益盈余 oj.A,Fh  
acquired assets 既得资产 kW3E =pr  
acquisition 收购；购置；取得 i yYJR  
acquisition cost 购置成本 gv15t'y9  
acquisition expenses 购置费用 = 64r:E  
acquisition of 100% interest 收购全部股权
84zTCX  
acquisition of control 取得控制权 fr6^
nDY  
acquisition of fixed assets 购置固定资产 zkM"cb13q/  
acquisition of shell “买壳” u?ek|%Ok  
acquisition price 收购价 ~iBgw&Y  
act of God 天灾 FaT
a(3$%  
acting partner 执事合伙人 BI[JATZG  
active market 买卖活跃的市场；交投畅旺的市场；旺市 H uw\&E  
active partner 积极参与的合伙人 $V>98M>j  
active trading 交投活跃 rf+:=|/_3  
actual circulation 实际流通
YEu1#N  
actual cost 实际成本 D:\g,\Z  
actual expenditure 实际开支；实际支出 ge3sU5iZ  
actual income 实际入息；实际收入；实际收益 `i~ Y Fr  
actual market 现货市场 <hnCUg1
 
actual price 现货价；实际价格 1&=0Wg0ig  
actual profit 实际利润 mwv(
j_  
actual quotation 实盘；实际价位；实际报价 4o:hyh   
actual year basis 按实际年度计算 FX<b:#  
actuals 实货 ?C0l~:j7D  
actuarial investigation 精算调查 +eX)48
 
actuarial principle 精算原则 w JwX [\
 
actuarial report 精算师报告 \/7i-B]G7  
Actuarial Society of Hong Kong 香港精算学会  {npcPp9  
actuarial valuation 精算师估值 TOF '2&H  
actuary 精算师 ~%u|[$  
ad referendum agreement 暂定协议；有待覆核的协定 %WG9 dYdS  
ad valorem duty 从价税；按值征税 K[\'"HyQ,X  
ad valorem duty system 从价税制 07T70[ G  
ad valorem fee 从价费 v<\A%  
ad valorem tariff 从价关税 ~Aad9yyi  
additional allowance 额外免税额 b<I9 MR  
additional amount for unexpired risk 未过期风险的额外款额 }H4=HDO  
additional assessable profit 补加应评税利润 m%+IPZ2m  
additional assessment 补加评税 F,Xo|jjj  
additional commitment 额外承担 C.:=lo B  
additional commitment vote 额外承担拨款 !%<
^K.wG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 TfxwVPX  
additional dependent parent allowance 供养父母额外免税额 ( <t_Pru  
additional provision 额外拨款 jt~Qu-  
additional stamp duty 附加印花税 E{xVc;t  
additional tax 补加税罚款；补加税款
O[17";P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~H)4)r^  
adjudged bankrupt 被裁定破产 M_0zC1  
adjudicated bankrupt 裁定破产人 h 6G/O`:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 NW|f7 ItX  
adjudication of bankruptcy 裁定破产；宣告破产 %,@vWmn  
adjudication of insolvency 裁定无力偿还债务 <BWkUZz\P|  
adjusted actual 经调整的实数；调整后的实数 /5AW?2)  
adjusted current assets 经调整的流动资产；调整后的流动资产 XB hb`AG  
adjusted figure 经调整的数字；调整后的数额 fHrt+_Zn|  
adjusted liabilities 经调整的负债；调整后的负债 k?BJdg)xJ  
adjusted loss 经调整的亏损；调整后的亏损 #yseiVm;  
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 Hs"(@eDV&J  
adjusted profit 经调整的利润；调整后的利润 _,Fny_u=;  
adjusted surplus 经调整的盈余额；调整后的盈余额 AEmNHO@%q  
adjusted value 经调整的价值；调整后的价值 z> <5R|Gf  
adjustment 调整；修订；理算〔保险〕 31^cz*V  
adjustment centre 调剂中心 gIWrlIV{9  
adjustment lag 调整过程的时间差距；调整时差 z@s5m }  
adjustment mechanism 调整机制 T[k4lM  
adjustment of loss 亏损调整 qpoV]#iW  
adjustment process 调整过程；调整程序 4Ph 0:^i_  
adjustment range 调整幅度 c;f!!3&  
administered exchange rate 受管制汇率 P=N$qz
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