[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: cN&:V2,  
$4)L~g|  
A share Ａ股；甲类股份 }Ujgd2(U  
abatement of tax 减税；减扣免税额 ({!H()  
ABN AMRO Bank N.V. 荷兰银行 u!F\`Gfm_  
above-the-line expenditure 线上项目支出；经常预算支出 ji.?bKqHE  
above-the-line receipt 线上项目收入；经常预算收入 VhAJ1[k4!  
ABSA Asia Limited 南非联合亚洲有限公司  )/~o'M3  
absolute change 绝对数值变更 8IBr#+0  
absolute expenditure 实际开支 }#g+~9UK  
absolute guideline figure 绝对准则数字 }4h0{H  
absolute interest 绝对权益 y c 8h}`  
absolute order of discharge 绝对破产解除令 D.x8=|;  
absolute profit margin 绝对利润幅度 5ddfdIp  
absolute value 实值；绝对值 ,IE.8h)H  
absolutely vested interest 绝对既得权益 TqfL Sm|  
absorbed cost 已吸收成本；已分摊成本 k#8`996P  
absorption 吸收；分摊；合并 D<<q5gG  
absorption rate 吸收率；摊配率；分摊率 ^=1u2YdVw  
ACB Finance Limited 亚洲商业财务有限公司 ;fN^MW@&[  
acceptable form of reciprocity 合理的互惠条件 {d0-.  
acceptable rate 适当利率；适当汇率 8pftc)k  
acceptance agreement 承兑协议 'd&4MA0X  
acceptance for honour 参加承兑 DQc\[Gq&  
acceptor 承兑人；接受人；受票人 (~E-=+R[$&  
acceptor for honour 参加承兑人 Y5;afU='  
accident insurance 意外保险 .c0u##/0  
Accident Insurance Association of Hong Kong 香港意外保险公会
b0f6p>~q^  
accident insurance scheme 意外保险计划 U|\ .)h=  
accident year basis 意外年度基准 X7`-dSVE  
accommodation 通融；贷款 eO*s,*  
accommodation bill 通融票据；空头票据 Y %- !% |  
accommodation party 汇票代发人 .9,x_\|G*  
account balance 帐户余额；帐户结余 ,Oy$q~.  
account book 帐簿 T:H~Y+qnt  
account collected in advance 预收款项 ^yq}>_  
account current book 往来帐簿 g
;nLR<]  
account of after-acquired property 事后取得的财产报告 YPNW%N!$|  
account of defaulter 拖欠帐目 #d/T7c#  
account payable 应付帐款 hN]l $Ct  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 m.! M#x2!  
account receivable 应收帐款 8"-=+w.CZ  
account receivable report 应收帐款报表 MuP>#Vk  
account statement 结单；帐单；会计财务报表 6-)WXJ@V  
account title 帐户名称；会计科目 w%\{4T~  
accountant's report 会计师报告 %N`_g' r!  
Accountant's Report Rules 会计师报告规则 k.o8!aCm  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b09xf"D  
Accounting Arrangements 《会计安排》 uozq^sy  
accounting basis 会计基础 M6^ \LtFt  
accounting by Official Receiver 破产管理署署长呈交的帐目 y@1QVt04  
Accounting Circular 《会计通告》 ,r]H+vWS  
accounting class 会计类别 \0_jmX
]p  
accounting date 记帐日期；会计结算日期 y,ub*-:  
accounting for money 款项核算 'd&d"E[  
Accounting Officer 会计主任 vTK8t:JQ~  
accounting period 会计报告期；会计期 Gau@RX:O  
accounting policy 会计政策；会计方针 lBs-u h  
accounting practice 会计惯例 m6$&yKQ-=h  
accounting principle 会计准则 vq+CW?*"  
accounting record 会计记录 /4c `[  
accounting report 会计报告 e.%I#rNI  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _;Xlw{FN^  
Accounting Society of China 中国会计学会 g}gGm[1SUo  
accounting statement 会计报表 G kG#+C0L  
accounting system 会计制度；会计系统 KF1iYo>p  
accounting transaction 会计事项；帐务交易 Qzo -Yw`=  
accounting treatment 会计处理 y%61xA`#  
accounting year 会计年度 1r}i[5  
accretion 增值；添加 3!fR'L/
i  
accrual 应计项目；应累算数目 _X;,,VEV!  
accrual basis 应计制；权责发生制 V&vG .HAT  
accrual basis accounting 应计制会计；权责发生制会计 n8_X<jIp3  
accrue 应累算；应计 F8{gJaP x  
accrued benefit 应累算利益 YGLq
~A  
accrued charges 应计费用
lX"m|W  
accrued cumulative preference share dividend 应累算的累积优先股股息 {#,5C H')  
accrued expenses 应累算费用 JehanF[  
accrued interest payable 应付利息；应计未付利息 b$fmU"%&|  
accrued interest receivable 应收利息；应计未收利息 S Z/yijf  
accrued right 累算权益 V;"2=)X  
accruing profit 应累算的利润 X';qcn_^
 
accumulated fiscal reserve 累积财政储备 h9<PP2.(  
accumulated profit 累积利润；滚存溢利 !&g_hmnIF  
accumulated reserve 累积储备 a{^z= =  
accumulation of surplus income 累积收益盈余 `Ds=a`^b  
acquired assets 既得资产 .FgeAxflP  
acquisition 收购；购置；取得 lnyq%T[^  
acquisition cost 购置成本 -Pt E+R[A  
acquisition expenses 购置费用 knG:6tQ  
acquisition of 100% interest 收购全部股权 $hcv}<$/  
acquisition of control 取得控制权 i7r)9^y  
acquisition of fixed assets 购置固定资产 LmqSxHs0
Q  
acquisition of shell “买壳” R3lZ|rxv:  
acquisition price 收购价 ~K3Lbd| r  
act of God 天灾 "U4c'iW  
acting partner 执事合伙人 5YNAb/!!F  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ao
`e{  
active partner 积极参与的合伙人 Fs $FR-x  
active trading 交投活跃 ]1d)jWG  
actual circulation 实际流通 2#lpIj  
actual cost 实际成本 $p0D9mF  
actual expenditure 实际开支；实际支出 kwT)j(pp<  
actual income 实际入息；实际收入；实际收益 8~-TN1H  
actual market 现货市场 Cy6!?Mik  
actual price 现货价；实际价格 qp6'n&^&  
actual profit 实际利润 #@` c7SR  
actual quotation 实盘；实际价位；实际报价 3?"gfw W  
actual year basis 按实际年度计算  ov,  
actuals 实货 nKr'cb  
actuarial investigation 精算调查 IO"P /
Q  
actuarial principle 精算原则 Oh CdBO  
actuarial report 精算师报告 Ew PJ|Z^  
Actuarial Society of Hong Kong 香港精算学会 1 V t,5o5  
actuarial valuation 精算师估值 *k,3@_5  
actuary 精算师 k# Ho7rS&  
ad referendum agreement 暂定协议；有待覆核的协定 m]MR\E5]By  
ad valorem duty 从价税；按值征税 jFe8s @7  
ad valorem duty system 从价税制 Ezew@*(  
ad valorem fee 从价费 &R4?]I  
ad valorem tariff 从价关税 l{C]0^6>i  
additional allowance 额外免税额 ';Nc;9  
additional amount for unexpired risk 未过期风险的额外款额 fcF| m5  
additional assessable profit 补加应评税利润 exiu;\+j  
additional assessment 补加评税 
FO^6c  
additional commitment 额外承担 K3 BWj33  
additional commitment vote 额外承担拨款 0R\.G1f%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >\pF5a`  
additional dependent parent allowance 供养父母额外免税额 :KX*j$5U  
additional provision 额外拨款 NR_3
nt^h  
additional stamp duty 附加印花税 YB7A5  
additional tax 补加税罚款；补加税款 i>h3UIx\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 UF5_be,D  
adjudged bankrupt 被裁定破产 DeF`#a0E  
adjudicated bankrupt 裁定破产人 WeH_1 $n5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;ZI8vFb  
adjudication of bankruptcy 裁定破产；宣告破产 kDmuj>D  
adjudication of insolvency 裁定无力偿还债务 oowof
i(E  
adjusted actual 经调整的实数；调整后的实数 %_Lz0L64k  
adjusted current assets 经调整的流动资产；调整后的流动资产 )hO %W|  
adjusted figure 经调整的数字；调整后的数额 +<xQ
 F  
adjusted liabilities 经调整的负债；调整后的负债 diM*jN#  
adjusted loss 经调整的亏损；调整后的亏损 ?_AX;z  
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 '\8YH+%It  
adjusted profit 经调整的利润；调整后的利润 kn>qX{W  
adjusted surplus 经调整的盈余额；调整后的盈余额 DIQ30(MS  
adjusted value 经调整的价值；调整后的价值 Jf7H;ZM<  
adjustment 调整；修订；理算〔保险〕 Y)]VlV!`  
adjustment centre 调剂中心 F{ vT^/  
adjustment lag 调整过程的时间差距；调整时差 fuA] y4A  
adjustment mechanism 调整机制 ^znUf4N1  
adjustment of loss 亏损调整 K*Ba;"Ugeg  
adjustment process 调整过程；调整程序 2@Nd02v|  
adjustment range 调整幅度 b1IAp>*2l  
administered exchange rate 受管制汇率 iY@
}Q "